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Olga Buongiorno Italy Local time: 08:58 Native speaker of: Italian, English PRO pts in category: 4
1 hr confidence: peer agreement (net): +1
Explanation: The word "schema" here refers to the actual layout of the statement or in this case the balance sheet. For ordinary companies the precise rules are given in the Civil Code and for banks by the Bank of Italy. The English equivalent is "presentation". The link below is to "IAS 1 PRESENTATION OF FINANCIAL STATEMENTS".