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</o:shapelayout></xml><![endif]--></head><body lang=IT link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><b><span style='font-size:14.0pt'>D) Quali sono i libri contabili o sociali obbligatori per una associazione sportiva ?<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:14.0pt;color:red'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='font-size:14.0pt;color:red'>R) <i>Da un punto di vista civilistico non ce c’č nessun obbligo in relazione alla tenuta dei libri sociali .<o:p></o:p></i></span></b></p><p class=MsoNormal><b><i><span style='font-size:14.0pt;color:red'>Per una corretta amministrazione si consiglia le tenuta dei seguenti libri sociali per i quali non č obbligatoria nessuna vidimazione:<o:p></o:p></span></i></b></p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l1 level1 lfo2'><![if !supportLists]><span style='font-size:14.0pt;font-family:Symbol;color:red'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><b><i><span style='font-size:14.0pt;color:red'>Libro soci dove annotare cronologicamente i dati anagrafici e i relativi versamenti della quota sociale, <o:p></o:p></span></i></b></p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l1 level1 lfo2'><![if !supportLists]><span style='font-size:14.0pt;font-family:Symbol;color:red'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><b><i><span style='font-size:14.0pt;color:red'>Libro dei verbali assemblee dei soci, <o:p></o:p></span></i></b></p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l1 level1 lfo2'><![if !supportLists]><span style='font-size:14.0pt;font-family:Symbol;color:red'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><b><i><span style='font-size:14.0pt;color:red'>Libro dei verbali del consiglio direttivo,<o:p></o:p></span></i></b></p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l1 level1 lfo2'><![if !supportLists]><span style='font-size:14.0pt;font-family:Symbol;color:red'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'> </span></span></span><![endif]><b><i><span style='font-size:14.0pt;color:red'>Libro del verbale dei revisori ( se previsti dallo statuto )<o:p></o:p></span></i></b></p><p class=MsoNormal><b><i><span style='font-size:14.0pt;color:red'><o:p> </o:p></span></i></b></p><p class=MsoNormal><b><i><span style='font-size:14.0pt;color:red'>Per quanto riguarda la contabilitā istituzionale č preferibile tenere un’ordinata contabilitā dove si evinca la trasparenza della gestione.<o:p></o:p></span></i></b></p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l0 level1 lfo4'><![if !supportLists]><b><i><span style='font-size:14.0pt;color:red'><span style='mso-list:Ignore'>1.<span style='font:7.0pt "Times New Roman"'> </span></span></span></i></b><![endif]><b><i><span style='font-size:14.0pt;color:red'>Evidenziare e differenziare le quote istituzionali dagli introiti commerciali,<o:p></o:p></span></i></b></p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l0 level1 lfo4'><![if !supportLists]><b><i><span style='font-size:14.0pt;color:red'><span style='mso-list:Ignore'>2.<span style='font:7.0pt "Times New Roman"'> </span></span></span></i></b><![endif]><b><i><span style='font-size:14.0pt;color:red'>Riportare nel nuovo esercizio gli avanzi di gestione dimostrando cosi che non vi č stata divisione di utili o sottrazione di somme,<o:p></o:p></span></i></b></p><p class=MsoListParagraph style='text-indent:-18.0pt;mso-list:l0 level1 lfo4'><![if !supportLists]><b><i><span style='font-size:14.0pt;color:red'><span style='mso-list:Ignore'>3.<span style='font:7.0pt "Times New Roman"'> </span></span></span></i></b><![endif]><b><i><span style='font-size:14.0pt;color:red'>Evidenziare gli oneri relativi alla corretta gestione dei rapporti di lavoro <o:p></o:p></span></i></b></p><p class=MsoNormal><b><i><span style='font-size:14.0pt;color:red'><o:p> </o:p></span></i></b></p><p class=MsoNormal><b><i><span style='font-size:14.0pt;color:red'>Per qualsiasi ulteriore informazione gli uffici amministrativi sono a Vostra disposizione.<o:p></o:p></span></i></b></p><p class=MsoNormal><b><i><span style='font-size:14.0pt;color:red'><o:p> </o:p></span></i></b></p><p class=MsoNormal><b><i><span style='font-size:14.0pt;color:red'>Buon lavoro<o:p></o:p></span></i></b></p><p class=MsoNormal style='margin-left:18.0pt'><b><i><span style='font-size:14.0pt;color:red'><o:p> </o:p></span></i></b></p><p class=MsoNormal><b><i><span style='font-size:14.0pt'> <o:p></o:p></span></i></b></p><p class=MsoNormal><o:p> </o:p></p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 style='margin-left:-1.2pt;border-collapse:collapse'><tr><td width=95 valign=top style='width:71.5pt;padding:0cm 3.5pt 0cm 3.5pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:115%'><span style='color:#1F497D;mso-fareast-language:IT'><img width=106 height=58 id="Immagine_x0020_1" src="cid:image001.png@01D335F2.B519C8C0" alt="Descrizione: cid:image005.png@01CCE7DB.74E9DF80"></span><span style='font-size:12.0pt;line-height:115%;color:#1F497D;mso-fareast-language:IT'><o:p></o:p></span></p></td><td width=290 valign=top style='width:217.3pt;padding:0cm 3.5pt 0cm 3.5pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:115%'><b><span style='font-size:8.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:red;mso-fareast-language:IT'><br><br></span></b><b><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:red;mso-fareast-language:IT'>MARCO PIETROGIACOMI</span></b><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:#1F497D;mso-fareast-language:IT'><br><b>Responsabile Area<br>Amministrativa e Territorio</b><br></span><a href="mailto:marco.pietrogiacomi@fidal.it"><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";mso-fareast-language:IT'>marco.pietrogiacomi@fidal.it</span></a><b><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:#1F497D;mso-fareast-language:IT'><o:p></o:p></span></b></p></td></tr></table><p class=MsoNormal><span style='color:#1F497D;mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D;mso-fareast-language:IT'><o:p> </o:p></span></p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 style='margin-left:-1.2pt;border-collapse:collapse'><tr><td width=95 valign=top style='width:71.5pt;padding:0cm 3.5pt 0cm 3.5pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:115%'><span style='color:#1F497D;mso-fareast-language:IT'><img border=0 width=114 height=49 id="Immagine_x0020_2" src="cid:image002.png@01D335F2.B519C8C0" alt="Descrizione: cid:image006.png@01CCE7DB.74E9DF80"></span><span style='font-size:12.0pt;line-height:115%;color:#1F497D;mso-fareast-language:IT'><o:p></o:p></span></p></td><td width=290 valign=top style='width:217.3pt;padding:0cm 3.5pt 0cm 3.5pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:115%'><span style='font-size:5.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:#1F497D;mso-fareast-language:IT'><br></span><span style='font-size:10.0pt;line-height:115%;font-family:"Gill Sans MT","sans-serif";color:#1F497D;mso-fareast-language:IT'>Tel. +39 06 33484767<br>Mob. +39.3271628562<br>Via Flaminia Nuova, 830 – 00191 Roma, Italy<o:p></o:p></span></p></td></tr></table><p class=MsoNormal><span style='mso-fareast-language:IT'><o:p> </o:p></span></p><p class=MsoNormal><o:p> 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