{"id":2330,"date":"2021-03-17T15:18:00","date_gmt":"2021-03-17T14:18:00","guid":{"rendered":"https:\/\/guru.atoka.io\/gruppo-capogruppo-e-ricavi-del-gruppo\/"},"modified":"2022-03-23T14:44:56","modified_gmt":"2022-03-23T13:44:56","slug":"group-parent-company-and-group-revenues","status":"publish","type":"post","link":"https:\/\/guru.atoka.io\/en\/group-parent-company-and-group-revenues\/","title":{"rendered":"Group, parent company and group revenues"},"content":{"rendered":"\n<p>A <strong>group<\/strong> is managed by single natural persons or a plurality of natural persons who exercise majority control over two or more companies.<\/p>\n\n\n\n<p>In other cases, the <strong>parent company<\/strong> is a company that exercises control over one or more companies and which in turn is not controlled by other companies or by individual natural persons or by a plurality of persons as defined above.<\/p>\n\n\n\n<p>Finally, in the <strong>cases of foreign groups<\/strong>, the parent company is generally represented by the Ultimate Corporation. The group structure includes companies subject to legal or de facto control, exercised directly or indirectly by the parent company.<\/p>\n\n\n\n<p>With regard to foreign groups, the group structure is limited to companies controlled in Italy. The group is identified by Cerved B.I. regardless of whether or not there is a management and coordination activity that a parent company can exercise over one or more subsidiaries.<\/p>\n\n\n\n<p>The reference to the term &#8220;Group&#8221; has no legal value or consequence as it is used for purely practical purposes for a more immediate reading of the information.<\/p>\n\n\n\n<p>The same term, therefore, could be used in this document even in the absence of a management and coordination activity by a controlling entity (also a &#8220;personal&#8221; holding or parent company) towards other companies.<\/p>\n\n\n\n<p>The process of calculating&nbsp;<strong>Group Revenues<\/strong>&nbsp;&#8211; or other balance sheet item &#8211; is designed in such a way as to provide a consistent calculation, or by adding the particular item present in the financial statements of the companies of the group all referring to the same year.<\/p>\n\n\n\n<p>By indicating the current year with X, the years X-1 and X-2 are taken into account (for example, if the calculation is made during 2019, the financial statements filed in 2018 and 2017 are taken into consideration).<\/p>\n\n\n\n<p>For the calculation, the year X-1 is used if and only if all the companies belonging to the group that:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>are officially operational<\/li><li>they had filed a balance sheet in year X-2<\/li><\/ul>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>have already filed the balance sheet for year X-1.<\/p>\n\n\n\n<p>Otherwise, all the financial statements filed by the companies of the group in year X-2 are used.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Discover more about groups, parent company and the process of calculating group revenues<\/p>\n","protected":false},"author":1,"featured_media":6215,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[585,475],"tags":[500,501,504,505,507,502,506,503],"product":[646,652,645],"class_list":["post-2330","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-glossary","category-how-to-use-atoka","tag-capogruppo-en","tag-glossario-en","tag-glossary","tag-group","tag-group-revenues","tag-gruppo-en","tag-parent-company","tag-ricavi-en","product-atoka-enterprise","product-atoka-financial-institutions","product-atoka"],"acf":[],"_links":{"self":[{"href":"https:\/\/guru.atoka.io\/en\/wp-json\/wp\/v2\/posts\/2330","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/guru.atoka.io\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/guru.atoka.io\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/guru.atoka.io\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/guru.atoka.io\/en\/wp-json\/wp\/v2\/comments?post=2330"}],"version-history":[{"count":3,"href":"https:\/\/guru.atoka.io\/en\/wp-json\/wp\/v2\/posts\/2330\/revisions"}],"predecessor-version":[{"id":3166,"href":"https:\/\/guru.atoka.io\/en\/wp-json\/wp\/v2\/posts\/2330\/revisions\/3166"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/guru.atoka.io\/en\/wp-json\/wp\/v2\/media\/6215"}],"wp:attachment":[{"href":"https:\/\/guru.atoka.io\/en\/wp-json\/wp\/v2\/media?parent=2330"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/guru.atoka.io\/en\/wp-json\/wp\/v2\/categories?post=2330"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/guru.atoka.io\/en\/wp-json\/wp\/v2\/tags?post=2330"},{"taxonomy":"product","embeddable":true,"href":"https:\/\/guru.atoka.io\/en\/wp-json\/wp\/v2\/product?post=2330"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}