Da Inglese a Italiano Affari/Finanza Finanza (generale) annual report

In an annual report: Impairment of trade receivables.
Allowances by type of receivables are as follows (table).
*Itemised allowances* are set up for receivables under litigation, i.e. for receivables from sale of goods in excess of EUR xx thousand and interest receivable in excess of EUR yy thousand. For other receivables under litigation, a lump-sum allowance is set up in the amount equivalent to 60% of the value of receivables. If any information indicates high probability that receivables will not be paid in their full amount, allowance is to be set up in an adequately higher amount.