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05:59 Nov 1, 2001
Italian to English translations [Non-PRO] Bus/Financial
Explanation: Since no context is provided, I guess "bilanci ottici" corresponds to the term "visible balance sheet," that is a traditional balance sheet listing visible and tangible the items (Assets, Liabilities, Fund Balances, etc.), unlike an "invisible balance sheet" which includes external and internal structure, intangible assets, etc.) Then, it is a full (traditional) balance sheet.