SAN MARINO


We the Captains Regent of the Most Serene Republic of San Marino

In view of article 4 of the Constitutional Law no.185 / 2005 and Article 6 of Qualified Law
186/2005;
We promulgate and send for publishing the following ordinary law approved by the Great and General Council
its meeting on 17 December 2010:

LAW December 22, 2010 193



GENERAL STATEMENT OF THE STATE AND THE PUBLIC FOR THE FINANCIAL YEAR 2009




Art. 1

extraordinary changes to the State General Flow Statement for the year are approved
2009 are summarized in the Congressional resolution no. 62 of 14 June 2010 (Annex "A").

Art. 2

They have approved the extraordinary changes to the Civil Aviation Authority's statements
and Maritime Navigation and Ente State Games provided by the resolutions of the Authority's Executive
Committee for Civil Aviation and Navigation maritime of 7 June 2010
(Appendix "B") and the Board of Directors of the State Games of 20 May 2010 (Annex
"C").
Art. 3

They are approved in accordance with Article 58 of Law 18 February 1998 n. 30, the State General
flow statement for the financial year 2009, as follows from Article.
55 of Law cited (Appendix "D") and the General Statements of the Institute for the same financial year for the
Social Security (Appendix "E"), the Company Autonomous State for Public Services ( Annex
"F"), the Company Autonomous State of Production (Appendix "G"), the Company
Autonomous State Philatelic-Numismatic (Annex "H"), of the University (Annex "I"), the
CONS (Annex "L"), the Company's Central State Autonoma del Latte (Attachment "M"),
Authority for Civil Aviation (Appendix "N") and Ente Games State (Annex "O").

Art. 4

I still turned active compounds are retained in the financial statements until the Congress of State
resolve its definitive cancellation in accordance with art. 66 of Law 18 February 1998 n. 30.



Art. 5

As from the current fiscal year is authorized ignition, the chap. 260
"Tax on imported goods" and on the cap. 03/01/2890 "tax reimbursements on imports",
of an active compound and a passive residual cumulative for the years 2004/2008, regarding
collection and return of tax on imports.

Art. 6

With effect from the financial year 2009, the economies that occurred on residues related
cap. 01/03/2695 "Bad debt provision" remain a part of the amount of residues.

Art. 7

The autonomous institutions of the public sector are allowed to defer the
forfeiture of still switched on residues of the relevant resolution of the Board of Directors.

Art. 8

This Law shall enter into force on the fifth day following that of its legal publication
.





Our Residence, 22 December 2010/1710 dFR




THE CAPTAINS REGENT
Giovanni Francesco Ugolini - Crocuses Andrea







THE SECRETARY OF STATE FOR INTERNAL AFFAIRS Valeria Ciavatta