Microsoft Word - L183-2015.doc SAN MARINO We the Captains Regent of the Most Serene Republic of San Marino Having regard to Article 4 of the Constitutional Law no.185 / 2005 and Article 6 of Qualified Law n.186 / 2005; Promulgate and publish the following ordinary law approved by the Great and General Council at its meeting on December 14, 2015: Law 183 of 15 December 2015 GENERAL STATEMENT OF THE STATE AND THE PUBLIC FOR THE FINANCIAL YEAR 2014 Art. 1 (Extraordinary State Changes ) 1. the extraordinary changes and the accounting records for the state General Statement are approved for the year 2014 are summarized in the congressional resolution no. 15 of 4 August 2015 (Exhibit "A") and accounting records referred to congressional resolutions no. 17 of 13 October 2015 (Appendix "B") and n. 43 of 13 October 2015 (Appendix "C"). Art. 2 (amazing Variations Public Bodies) 1. extraordinary changes to the Authority's statements for Civil Aviation and Maritime Navigation and Ente State of the games provided by the Authority's Executive Committee resolutions are approved for ' Civil Aviation and Maritime Navigation no. 1 of 15 May 2015 (Appendix "D") and the Board of Directors of the State of the Games n. 4 of 20 May 2015 (Appendix "E"). Art. 3 (Approval Statement of the State and Public Bodies) 1. The Interim Agreement pursuant to Article 58 of Law 30 of 18 February 1998, the State General Report for the financial year 2014, as set out in Article 55 of that Act (Appendix "F") as well as the General Reports for the same financial year the Institute for Social Security (Appendix "G"), the Autonomous State Company for public Services (Annex "H"), Autonomous Company of State of Public Works (Appendix "I"), of the University (Appendix "L"), the National Olympic Committee of San Marino (Attachment "M"), the Company Autonomous Centrale del Latte State ( Appendix "N"), the Authority for Civil Aviation and Maritime Navigation (Annex "O") and the Ente Games State (Annex "P") and Ente Poste San Marino (Annex "Q" ). Art. 4 (residual assets Maintenance) 1. I still turned active compounds are retained in the financial statements until the State Congress is decided upon definitive cancellation in accordance with Article 66 of the law 18 February 1998 n.30. Art. 5 (Amalgamation residues) 1. As from the current fiscal year is authorized switching on: - the cap. 20 "General Income Tax" and the cap. 03/01/2870 "Refunds Tax Office Tax" of an active compound and a passive residual cumulative for the years 2012/2013, concerning the general collection of taxes on income and return of taxes Tax Office; - On cap. 260 "Tax on imported goods" and on the cap. 03/01/2890 "Refunds of Tax on imports" of an active compound and a passive residual cumulative for the years 2012/2013, regarding the collection and return of tax on imports; - On cap. 261 "Grinding tax refunds on goods imported" a cumulative surplus refers to the years 2012/2013, concerning the adjustment of tax rebates on imported goods; - On cap. 262 "Increases tax on goods imported on prior years' of a cumulative surplus refers to the years 2012/2013, concerning tax increases on imported goods of prior years; - On cap. 280 "Special tax on petroleum products" of a cumulative surplus refers to the years 2012/2013, concerning the special collection of taxes on petroleum products; - On cap. 420 "Financial penalties Tax Office" of a cumulative surplus refers to the years 2012/2013, concerning the collection of financial penalties Tax Office; - On cap. 01/03/2695 "Bad debt provision" of a cumulative passive residual reported to the years 2012/2013, concerning the provision for impairment of receivables; - On cap. 01/03/2860 "Contributions of Art solidarity. 6 L. 01/22/1993 n. 9 "of a cumulative passive residual reported to the years 2012/2013, concerning the payment of solidarity contributions. Art. 6 (Elimination of residual assets related to receivables deemed doubtful and difficult to collect) 1. After the time limits provided for in Article 65 of Law 30 of February 18, 1998, are eliminated from the Financial active compounds related to Doubtful Accounts and difficult to collect entered into and the corresponding liabilities in the cap. 01/03/2695 "Allowance for doubtful accounts". 2. Receivables eliminated are entered in the Balance Sheet under "Fund eliminated residual assets."
3. The recovery of any sums is recorded on the relevant budget chapter in competence account the year in which it occurs and is recorded as active capital gain. Art. 7 (Provision for doubtful accounts) 1. For the financial year 2014, the economies that occurred on residues relative to cap.1-3-2695 "Provision for bad debts", resulting in the elimination of residual assets written off and charged active compounds, remain a part of the amount of residues. Art. 8 (Maintenance of residual sums remaining in the budget of the Public Bodies) 1. The autonomous institutions of the public sector are allowed to defer the forfeiture of still switched on residues of the relevant resolution of the boards. Art. 9 (Accounting records for the termination of the Company Autonomous activities of State for the management of the Centrale del Latte) 1. The complex of the Autonomous Company assets of State for the management of the milk referred to in Article 2 Central, paragraph 7 of the Decree - Law 161 of November 3, 2015, for the purpose of accounting records on the balance sheets of the Central Milk and State, was acquired dall'Ecc.ma Chamber the day after the date of cessation of the Central milk laid down in Article 2, paragraph 1, of the aforementioned decree, as amended by decree - law 168 of 18 November 2015. Art. 10 (Entry into force) 1. This law comes into force on the fifth day following that of its legal publication. Our Residence, this day of 15 December 2015/1715 THE CAPTAINS REGENT Lorella Stefanelli - Nicola Renzi THE SECRETARY OF STATE FOR INTERNAL AFFAIRS Gian Carlo Venturini