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ipoteche ed altri oneri o interessi passivi
mortgages and other liabilities

diritti ed oneri
fees and charges

spese ed oneri indeducibili
non-deductible expenses

accantonamenti per rischi ed oneri
provisions for liabilities and charges

proventi da ed oneri per investimenti
investment income and charges

accantonamentei per rischi ed oneri:
provisions for liabilities and charges:

proventi derivanti da tasse ed oneri
revenue from fees and charges

interessi ed oneri assimilati (nota c17)
interest payable and similar charges (note c.17)

salari ed oneri sociali della manodopera salariata
wages and social security costs for paid labour

la decisione può essere sottoposta a condizioni ed oneri.
conditions and obligations may be attached to the decision.

interessi ed oneri assimilati , specificando quelli riguardanti imprese collegate.
interest payable and similar charges, with a separate indication of those concerning affiliated undertakings.

fondi per rischi ed oneri (10,4) (14,8)
provisions for risks and charges (10.4) (14.8)