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la società xxx si impegna a rifondere agli acquirenti di quanto necessario per il pagamento di dette sopravvenienze passive al netto di:
*Eventuali sopravvenienze attive
Grazie, lo so devo correre a comprare il Codeluppi!!
21 mins confidence: peer agreement (net): +1
Explanation: If you want online references, see the ones below -- sorry, but I didn't think to add them before.
The second one is particularly good, as it gives this explanation:
Contingent liabilities and contingent assets are not recognised as liabilities or assets. However, a contingent liability should be disclosed if the possibility of an outflow of economic benefit to settle the obligation is more than remote. A contingent asset should be disclosed if an inflow of economic benefit is probable