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146. Le operazioni straordinarie!"#$%&'#(")"*%+'#,"+#-*./"&&.#,'#',"%0'.)"#",#"&"/10'.)"
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156. Le operazioni straordinarie!"#$%&'#(")"*%+'#,"+#-*./"&&.#,'#',"%0'.)"#",#"&"/10'.)"
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176. Le operazioni straordinarie!"#$%&'#(")"*%+'#,"+#-*./"&&.#,'#',"%0'.)"#",#"&"/10'.)"
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186. Le operazioni straordinarie!"#$%&'#(")"*%+'#,"+#-*./"&&.#,'#',"%0'.)"#",#"&"/10'.)"
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C' A,'6+# %& <#+*,.6 1-$$1&0&*#&1M '( $"*#! %' 1'5&1'>&*#! $&1 (7!1)-*! %&+'0'!*-(& -( 5'*& %' 9-$$1&66-1&: '* #&1>'*'
P"-*#'#-#'/' '( %'55&1&*6'-(& +!* '( X-(!1& %7'*/&0#'>&*#! &% '( F1&66!H -*+D& -' 5'*' %&((- )'"0#'5'+-6'!*& /&10! )('
0D-1&D!(%&10 %&((& 0+&(#& & %&' /-(!1' &+!*!>'+' %&((7!$&1-6'!*& 0#1-!1%'*-1'-N
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196. Le operazioni straordinarie!"#$%&'#(")"*%+'#,"+#-*./"&&.#,'#',"%0'.)"#",#"&"/10'.)"
2-0&.V.4.(-.%&5'*'6'!*&.%&(./-(!1&.%'.#1-05&1'>&*#!.
BC 21",-( #( /(," +"##( 21(#" ,* ,-1!*( " !"/*+*,0" #( ,-'1--1'( ?-"0+*0( " 3*1'*!*0(@ &*Y *!%+"( (#
0%+,"31*5"+-% !"3#* %>*"--*4* ,-'(-"3*0* $,&"0*/*0*. *+!*4*!1(-* "! (##C%--*5*))()*%+" !"3#* *5&(--* "0%+%5*0*6
/*+(+)*('*6 &(-'*5%+*(#*6 %'3(+*))(-*4* "! *+!1,-'*(#* !"##C%&"'()*%+" ,-'(%'!*+('*(7
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&00&1& 90+!>$!0#!: "* 0!))&##! )'"1'%'+! 4
206. Le operazioni straordinarie!"#$%&'#(")"*%+'#,"+#-*./"&&.#,'#',"%0'.)"#",#"&"/10'.)"
2-0&.].4.L7'*%'/'%"-6'!*&.%&((-.5!1>-.#&+*'+-.%-.-%!##-1&
Soci Società Azienda
1. cessione di tutta o parte della partecipazione (Valorizzazione)
- Cessione di partecipazioni
- Quotazione in borsa
- Liquidazione
- Recesso
2. Modificazione della compagine societaria con diluizione o rafforzamento della partecipazione (Partnership industriale o finanziaria)
- Fusione
- Scissione
- Scambio di partecipazioni
- Aumenti di capitale sociale
- Cessioni di partecipazioni
3. Trasferimento di parte del patrimonio detenuto indirettamente (Divisione)
- Scissione
-
-
-
Soci
Estinzione
- Fusione (società fuse o incorporate)
- Scissione totale
- Liquidazione
Modificazione giuridica
- Trasformazione
Modificazione patrimoniale
- Scissione parziale
- Fusione per incorporazione (incorporante)
- Aumento di capitale sociale
- Conferimento
Società Azienda
216. Le operazioni straordinarie!"#$%&'#(")"*%+'#,"+#-*./"&&.#,'#',"%0'.)"#",#"&"/10'.)"
Concentrazione
(orizzontale o verticale)
- Fusione- Scissione
Conferimento- Cessione d’azienda
Diversificazione
- Fusione
- Scissione parziale- Conferimento- Cessione d’azienda
Valorizzazione
- Conferimento- Cessione d’azienda
L7-1)!>&*#! 0-1M !))&##! %' "*- 0$&+'5'+- #1-##-6'!*&
226. Le operazioni straordinarie!"#$%&'#(")"*%+'#,"+#-*./"&&.#,'#',"%0'.)"#",#"&"/10'.)"
2-0&.Y.4.(-.@"&.%'(')&*+& 9&0#&1*-:.[ 1'*/'!
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