Each cell of the balance sheets export will cost one credit. The number of credits that will be used in order to export the balance sheets is calculated as:

C x Y x F 


  • C is the number of the companies that the user as refined in the company search
  • Y is the number of years to be exported selected in the “Years” section of the modal window
  • F is the number of fields that have been selected and will be present in the export.

This is an upper bound estimation for the real cost that consider all the cells of the export file as non-empty. Some data however might be missing and in this case Atoka will not remove the credits for the empty cells from the user. The maximum amount of the formula above and therefore the maximum cost of the balance sheets export is set to 50 000 credits. So for example it is possible to export either 50 000 companies balance sheets for one year and one field, or (theoretically) to export 37 balance sheets voices for 37 companies for 37 years.


A key concept in our IV Directive CEE balance sheets export is represented by the so-called "groups". Quite simply, depending on the type of company and consequently the balance sheet structure, a balance sheet falls under a specific group.

Groups define the set of inputs — e.g. "Total assets" — that a balance sheet can be composed of. Every balance sheet occurrence that a company may have submitted belongs to a group; as a result of rearrangements or changes of purpose, a company may have its balance sheets change group from year to year. 

These groups are defined as follows.

TranslationGroupBalance sheets typesValidity
Insurance companiesAssicurazioniAssicurazioni con schema secondo DL 26-05-1997, n.173 
Insurance companies (consolidated)Assicurazioni (consolidato)Assicurazioni con schema secondo DL 26-05-1997, n.173 (consolidato) 
BanksBanche Banche< 2010
Banks (consolidated)Banche (consolidato)Banche (consolidato)< 2010
Banks IAS Banche IASBilanci bancari IAS≥ 2010
Banks IAS (consolidated)Banche IAS (consolidato)Bilanci bancari IAS (consolidato)≥ 2010
Financial Corporations, Brokerage firms and Trust companiesFinanziarie, SIM e FiduciarieFinanziarie 
Finanziarie IAS/IFRS trasposto in IVCEE 
Sim e Fiduciarie 
Sim e Fiduciarie IAS/IFRS trasposto in IVCEE 
Financial Corporations, Brokerage firms and Trust companies (consolidated)Finanziarie, SIM e Fiduciarie (consolidato)Finanziarie (consolidato) 
Finanziarie IAS/IFRS trasposto in IVCEE (consolidato) 
Sim e Fiduciarie (consolidato) 
Sim e Fiduciarie IAS/IFRS trasposto in IVCEE (consolidato) 
Industrial and Multi-yearIndustriali e PluriennaliIndustriali, Commerciali e di Servizi 
Industriali,Commerciali,Servizi IAS/IFRS in IVCEE 
Pluriennali IAS/IFRS trasposto in IVCEE 
Industrial and Multi-year (consolidated)Industriali e Pluriennali (consolidato)

Industriali, Commerciali e di Servizi (consolidato) 
Industriali,Commerciali,Servizi IAS/IFRS in IVCEE (consolidato) 
Pluriennali (consolidato) 
Pluriennali IAS/IFRS trasposto in IVCEE (consolidato) 

All calculations include balance sheet data from Italian companies only, so the totals are not to be understood as indicative of the global caliber of the group.


As you may note, most IAS balance sheets were transposed gracefully maintaining their old structure — i.e. the group did not change —, but Banks provide an exception as they were incompatible with the old version, which was permanently dismantled in 2012 (only 1 occurrence in 2011). The transition started in 2010.

Balance sheet inputs' codes and labels

Each group yields a corresponding set of balance sheet inputs, identified by a code and a description / label. E.g., code number 10 for Industrial and Multiannual group maps the label "Credits towards shareholders". The Finanziarie, SIM e Fiduciarie group instead will map, for the same code, the label "Subscribed capital not paid", because of how differently the quantity is to be interpreted.

The balance sheet export file is composed of n columns, out of which there will be a column for each balance sheet input — identified by the corresponding code, e.g. 10 —, together with a column that specifies the group that the balance sheet belongs to.