assets/courses/bilancio-oic/files/practice/company-en.md

# Servizi Riva S.r.l.

Entirely fictional teaching material, not records of a real company.

Servizi Riva S.r.l., fictional registered office in Milan, exercise identifier IT00000000000. Individual Italian OIC accounts; unlisted, unregulated, unconsolidated and not in final liquidation. First financial year: 1 January–31 December 2025; no comparative. The scenario declares no micro-company exclusion. There are no employees. Recorded revenue is EUR 25,000 and assets EUR 27,000. These are source facts, not a statutory-form choice.

The CSV contains all nine non-zero closing accounts in this fictional case. Zero-balance accounts are omitted. It is a trial balance, not a transaction journal. Opening balances are zero; debit and credit movements exclude opening and income-account closing entries. Read year-end-en.txt with it: that file supplies the year-end declarations, accounting-policy information and externally prepared fictional tax amount.

Assignment: prepare a draft of the individual annual accounts, explain the proposed form and classifications, and present the result for review. Review the statements and supporting information together. Identify the actual preparer and reviewer during the lesson. The supplied documents contain no Vera decisions, approved accounts or approval declarations. Corporate approval, signature and filing are outside the exercise.