1RQ LQVWDOODUH YLFLQR D VRUJHQWL GL FDORUH TXDOL UDGLDWRUL VWXIHWWH FDOGDLH R
DOWUH DSSDUHFFKLDWXUH LQFOXVL JOL DPSOLILFDWRUL FKH JHQHUDQR FDORUH
3URWHJJHUH LO FDYR GL DOLPHQWD]LRQH GDO FDOSHVWDPHQWR R GDO SL]]LFDPHQWR LQ
SDUWLFRODUH LQ FRUULVSRQGHQ]D GHOOH VSLQH GL HYHQWXDOL SUHVH PXOWLSOH H
GHOOªDUHD LQ FXL LO FDYR HVFH GDOOªDSSDUHFFKLDWXUD
8WLOL]]DUH HVFOXVLYDPHQWH DFFHVVRUL H SDUWL VSHFLILFDWH GDO SURGXWWRUH
6FROOHJDUH OªDSSDUHFFKLDWXUD GDOOD SUHVD GL FRUUHQWH GXUDQWH WHPSRUDOL R LQ
FDVR GL DVVHQ]H SUROXQJDWH
$IILGDUVL D SHUVRQDOH TXDOLILFDWR SHU RJQL LQWHUYHQWR GL DVVLVWHQ]D ,QWHUYHQWL
GL DVVLVWHQ]D WHFQLFD VL UHQGRQR QHFHVVDUL TXDQGR OªDSSDUHFFKLDWXUD ULVXOWD
GDQQHJJLDWD DG HVHPSLR VH OD VSLQD R LO FDYR GL DOLPHQWD]LRQH VRQR
GDQQHJJLDWL VH GHO OLTXLGR q VWDWR YHUVDWR R GHJOL RJJHWWL VRQR SHQHWUDWL
QHOOªDSSDUHFFKLDWXUD VH OªDSSDUHFFKLDWXUD q VWDWD HVSRVWD DOOD SLRJJLD R
DOOªXPLGLWj VH QRQ IXQ]LRQD LQ PRGR QRUPDOH R VH q FDGXWD
$99(57(1=$
w
❏
3HU ULGXUUH LO ULVFKLR GL LQFHQGLR R GL VFRVVD HOHWWULFD QRQ HVSRUUH
O·DSSDUHFFKLDWXUD D SLRJJLD R XPLGLWj
❏
/·DSSDUHFFKLDWXUD QRQ GHYH HVVHUH HVSRVWD D JRFFLRODPHQWL R VFKL]]L
GL OLTXLGR H QRQ GHYRQR HVVHUH SRVWL VXOO·DSSDUHFFKLDWXUD GHJOL RJJHWWL
SLHQL GL OLTXLGR TXDOL GHL YDVL
❏
8WLOL]]DUH O·DGDWWDWRUH HVFOXVLYDPHQWH QHO PRGR GHVFULWWR QHOOD GRFXPHQWD]LRQH
GL TXHVWR SURGRWWR &RQWUROODUH OD GRFXPHQWD]LRQH GHO SURGRWWR SHU DVVLFXUDUVL
FKH O·DGDWWDWRUH VLD FRUUHWWR SHU LO WLSR GL SURGRWWR LQ XVR
❏
3ULPD GL XWLOL]]DUH TXHVWL SURGRWWL OHJJHUH WXWWH OH UHODWLYH LVWUX]LRQL GL
VLFXUH]]D H G·XVR LQ TXDQWR XQ XVR HUUDWR SXz FRPSRUWDUH ULVFKL GL OHVLRQL
SHUVRQDOL LQFHQGLR HVSORVLRQH SHUGLWH VXUULVFDOGDPHQWR R VFRVVD HOHWWULFD
4XHVWH LVWUX]LRQL SHU OD VLFXUH]]D H G·XVR GHYRQR HVVHUH FRQVHUYDWH SHU
ULIHULPHQWL IXWXUL
1RWD
/·$GDWWDWRUH &$ PRGHOOR $+ q FRQIRUPH DL UHTXLVLWL SHU LO PDUFKLR &( LQ EDVH
D TXDQWR LQGLFDWR QHOOH GLUHWWLYH &(( H &((
❏
5LVFKLR GL VFRVVD HOHWWULFD
❏
1RQ XWLOL]]DUH TXHVWR SURGRWWR YLFLQR DOOªDFTXD R PDQHJJLDUOR FRQ OH PDQL XPLGH
❏
7HQHUOR ORQWDQR GDOOH VRUJHQWL GL FDORUH 1RQ XWLOL]]DUH LO FDULFDWRUH LQ SUHVHQ]D GL
WHPSHUDWXUH HVWHUQH DOOªLQWHUYDOOR GD & D & GD ) D )
❏
1RQ LQVHULUH RJJHWWL QHOOH DSHUWXUH LQ TXDQWR SRVVRQR WRFFDUH SXQWL FRQ WHQVLRQL
SHULFRORVH R PDQGDUH LQ FRUWRFLUFXLWR GHL FRPSRQHQWL
❏
1RQ VPRQWDUH R PRGLILFDUH TXHVWR SURGRWWR
❏
8WLOL]]DUOR VROWDQWR DOOªLQWHUQR LQ XQ ORFDOH VHFFR
❏
1RQ HVSRUUH DOOªDFTXD R D OLYHOOL GL XPLGLWj HFFHVVLYD
❏
8WLOL]]DUH LO WLSR GL DOLPHQWD]LRQH HOHWWULFD LQGLFDWR QHOOªHWLFKHWWD H XWLOL]]DUH OD
FRUUHQWH SURYHQLHQWH GLUHWWDPHQWH GD XQ SUHVD HOHWWULFD GRPHVWLFD VWDQGDUG
❏
1RQ FROORFDUH SL FDULFKL VXOOD SUHVD GL FRUUHQWH
❏
$VVLFXUDUVL FKH LO FDYR GL DOLPHQWD]LRQH &$ LQ XVR VLD FRQIRUPH DJOL
VWDQGDUG GL VLFXUH]]D ORFDOL
❏
1RQ LQVHULUH R VFROOHJDUH OD VSLQD FRQ PDQL XPLGH
❏
, FDYL GL DOLPHQWD]LRQH GHYRQR HVVHUH SURWHWWL GD DEUDVLRQL WDJOL SL]]LFDWXUH H
SLHJDWXUH $VVLFXUDUVL GL FROORFDUH L FDYL LQ PRGR GD HYLWDUH TXDOVLDVL GDQQR
1RQ SRVL]LRQDUH RJJHWWL VRSUD LO FDYR GL DOLPHQWD]LRQH HG HYLWDUH FKH WDOH FDYR
SRVVD HVVHUH FDOSHVWDWR R YL VL SRVVD LQFLDPSDUH 3UHVWDUH SDUWLFRODUH DWWHQ]LRQH
D PDQWHQHUH LQ OLQHD UHWWD LO FDYR GL DOLPHQWD]LRQH LQ FRUULVSRQGHQ]D GHOOH
HVWUHPLWj H QHL SXQWL LQ FXL HQWUD HG HVFH GDO WUDVIRUPDWRUH
❏
(YLWDUH FKH LO FDYR GL DOLPHQWD]LRQH &$ VL GDQQHJJL R VL VILODFFL
❏
6FROOHJDUH OªDSSDUHFFKLR GDOOD SUHVD D PXUR H ULYROJHUVL D SHUVRQDOH GL
DVVLVWHQ]D TXDOLILFDWR VH VL YHULILFDQR OH FRQGL]LRQL VHJXHQWL
6H LO FDYR GL DOLPHQWD]LRQH R OD VSLQD VRQR GDQQHJJLDWL VH GHO OLTXLGR q SHQHWUDWR
QHOOªDSSDUHFFKLR VH OªDSSDUHFFKLR q VWDWR HVSRVWR DOOD SLRJJLD R DOOªDFTXD VH
OªDSSDUHFFKLR q FDGXWR R q GDQQHJJLDWR VH OªDSSDUHFFKLR IXQ]LRQD LQ PRGR
DQRUPDOH R PRVWUD XQ HYLGHQWH FDPELDPHQWR GL SUHVWD]LRQL 5HJRODUH
HVFOXVLYDPHQWH L FRPDQGL GHVFULWWL QHOOD GRFXPHQWD]LRQH GHO SURGRWWR
❏
1RQ SURYDUH D ULSDUDUH DXWRQRPDPHQWH TXHVWR SURGRWWR 8Q ODYRUR
HUUDWR GL ULSDUD]LRQH SXz ULVXOWDUH SHULFRORVR
❏
3ULPD GL HVHJXLUH OD SXOL]LD VFROOHJDUH TXHVWR SURGRWWR GDOOD SUHVD D PXUR
❏
3XOLUOR FRQ XQ SDQQR DVFLXWWR SXOLWR H PRUELGR
❏
1RQ XWLOL]]DUH VROYHQWL OLTXLGL R JDVVRVL
❏
7HQHUH IXRUL GDOOD SRUWDWD GHL EDPELQL
❏
3HU XWHQWL QHJOL 6WDWL 8QLWL H LQ &DQDGD
8WLOL]]DUH LO FDYR GL DOLPHQWD]LRQH LQFOXVR R XQ FDYR $:* [
DSSURYDWR 8/ WLSR 637 R SL SHVDQWH FRQ OXQJKH]]D GD D SLHGL H
FRQ XQD VSLQD GD 9 $ H FRQQHWWRUH GD 9 $
❏
6H VL LQWHQGH XWLOL]]DUH OªDGDWWDWRUH &$ LQ *HUPDQLD WHQHUH SUHVHQWH TXDQWR VHJXH
3HU XQD SURWH]LRQH DGHJXDWD GD FRUWRFLUFXLWL H VRYUDFRUUHQWH SHU TXHVWL SURGRWWL OªLPSLDQWR
GHL ORFDOL GL LQVWDOOD]LRQH GHYH HVVHUH SURWHWWR GD XQ LQWHUUXWWRUH DXWRPDWLFR GD $PS
$77(1=,21(
c
4XHVWR SURGRWWR q VWXGLDWR SHU O·XVR (6&/86,92 FRQ SURGRWWL (3621
1RQ XWLOL]]DUOR FRQ DOWUL GLVSRVLWLYL HOHWWURQLFL