orphelinsdespompiers.org http://www.orphelinsdespompiers.org My WordPress Blog Mon, 13 May 2019 19:45:29 +0000 en-US hourly 1 https://wordpress.org/?v=5.2.2 Production Costs http://www.orphelinsdespompiers.org/production-costs/ http://www.orphelinsdespompiers.org/production-costs/#respond Mon, 13 May 2019 19:45:29 +0000 http://www.orphelinsdespompiers.org/production-costs/

Production costs are expenses incurred in the construction and maintenance of a building. They form an underlying for the valuation of assets and assets. In addition to direct material costs, the individual production costs also include the special production costs as well as material overheads, production overheads and depreciation of fixed assets. There are set limits that prevent the costs from becoming too high. For the material costs an exact number must be given, as well as the exact costs. In the case of real estate, the costs of construction include earthworks, electricity, water, gas and wastewater payments to builders, construction permit costs, wages for architects and structural engineers, outdoor facilities, roadworks costs, construction site removal, gardening, fencing costs, sewage works Rents for machinery and equipment, extensions, costs for the construction inspection and demolition costs. Maintenance includes measures required for maintenance, inspection, restoration, repair, maintenance of a condition, technical renewal, cleaning of the property, both internally and externally. These measures are necessary due to weathering, wear and aging of the property .

If the property is in good condition, it has a higher value. The owner is responsible for his property and its maintenance. Modernization is improvement, quality is quality and, unlike repair, it is not necessary. But they usually increase the value of a property. Renovation measures are the damage remedy. The difference to a repair is that the damage must be repaired before it can be repaired and renewed. When inspecting buildings, the current state of the building is checked and checked. Maintenance is a measure that preserves the actual and original condition of a building. A building or property is a immovable object. The word real comes from the Latin, from in-mobilis and means immovable. A property can be purchased, it can also be rented for living. You become the owner of a property through a purchase contract certified by the notary and the entry in the land register . There are private and public real estate. The definition of individual measures for buildings is important for a balance sheet preparation, because the calculation of the production costs plays a major role in the balance sheet and its preparation. The production costs are regulated by the HGB and the income tax guidelines.


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Optimal Credit Card Selection http://www.orphelinsdespompiers.org/optimal-credit-card-selection/ http://www.orphelinsdespompiers.org/optimal-credit-card-selection/#respond Wed, 08 May 2019 19:43:27 +0000 http://www.orphelinsdespompiers.org/optimal-credit-card-selection/


Optimal credit cards Without credit cards, life is hardly conceivable today, as more and more goods and services are purchased via the Internet. There, the credit card is the most popular form of payment. It provides security for both sides in responsible use. In addition, this type of payment has the advantage that you get your goods faster than if you pay them in advance or a Sofortüberweisung. In such a case, the seller always waits for payment first. Also against a delivery via cash on delivery one has advantages, because in some cases very high fees are incurred.

Types of credit cards

Types of credit cards

A popular and secure way to let young people get the benefits of a credit card, without taking an economic risk, is the prepaid credit card . An overdraft of the account is therefore not possible, because only then sales can be made, when a credit has been charged to the card .

Also a very high security offers the debit credit card. Here, an immediate offsetting of sales takes place, which are only possible if there is a credit balance on the clearing account. These debit credit cards are mainly given to customers who have a not very good credit rating. The classic form of the debit credit card is the debit card, which today is given to almost every checking account, if you can prove regular payments.

The highlight among the credit cards is of course the card for the customer, in which a delayed settlement of sales occurs or on which one gets an overdraft on the clearing account granted. However, there are different fees, whereby one can secure favorable offers by a comprehensive comparison. The two most important criteria for comparison here should be the annual basic fees and the interest that must be paid to exhaust the credit line granted.

Provider for credit cards

Provider for credit cards

The traditional providers of credit cards are and will remain the traditional banks. But recently, other providers, such as the big automobile clubs, are also joining. Here one can use additional achievements, which can consist in the fact that one gets immediate rebates when refueling. Elsewhere discounts for booked travel or bonus credits are possible. This means that offers should always be checked for suitability for individual needs and habits.


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Household Allowance http://www.orphelinsdespompiers.org/household-allowance/ http://www.orphelinsdespompiers.org/household-allowance/#respond Sat, 20 Apr 2019 19:27:29 +0000 http://www.orphelinsdespompiers.org/household-allowance/



The household allowance is the minimum amount to maintain the normal standard of living. The household lump sum plays a role in connection with the financing of a property , especially by private individuals. The lender will only agree to the loan applied for if the person is still able to make a living even after deduction of interest and principal . This is checked and determined by the lender in advance. Only then will a commitment be given for the loan.

Expenses and income of the borrower are checked. The banks set minimum rates in this calculation, which must be left over, so that their livelihood is assured. Household allowances ensure, for example, catering, accommodation, clothing, and education. Even a car and – and liability insurance are guaranteed household contents. If a family has two cars or even more insurances such as pensions, long-term care or supplementary health insurance, these must be listed separately in the budget. Nevertheless, if the family should have lower maintenance costs, the household allowance will not be reduced. For a household with one person, there is a household allowance of at least 790 euros for a household with two people 995 euros. For each child, who lives in the household, 154 euros are added. Other banks start at a flat rate of 700 euros and then increase this for each additional person by 200 euros. Even for infants, a household flat rate is set, because with the aging, also incur more costs for the child, which must be included in the calculation for a loan. Only when the calculation at the bank with a program created specifically for the calculation proves that there is a budget surplus, can a loan be paid with the monthly installments. Subject to a Schufa query, which of course must be positive, then a loan approval can be made.

There are certainly many more criteria that have to be taken into account when making a loan request, but if it turns out that the entire household flat rate, ie all calculated costs, does not allow for a budget surplus, the process of a credit check need not be carried out at all , If the costs change a bit for the better, you can ask again for a loan. Of course, a calculation taking into account the household allowance will take place again.


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SCRAPPING TER FOLDERS 2019, HOW IT WORKS AND WHO CAN APPLY? http://www.orphelinsdespompiers.org/scrapping-ter-folders-2019-how-it-works-and-who-can-apply/ http://www.orphelinsdespompiers.org/scrapping-ter-folders-2019-how-it-works-and-who-can-apply/#respond Sun, 24 Mar 2019 14:55:51 +0000 http://www.orphelinsdespompiers.org/scrapping-ter-folders-2019-how-it-works-and-who-can-apply/



One of the novelties of this 2019 from the fiscal point of view regards the balance and the removal of tax bills. You have probably heard of this topic in recent months, given that this is one of the measures that are part of the 2019 Budget Law. For many Italians it represents a considerable economic advantage, which is why it is good to analyze this balance in detail. of tax assessments. First of all, what are we talking about precisely? It is very simply a real discount that is applied to tax and social security debts. Obviously the reduction of the amount due to the Revenue Agency is applied only in certain cases, which we will analyze in this article.

Those who can access the important reduction of tax bills are only the citizens who need them because they are in financial difficulties. In addition, the balance and write-off can be requested only for debts entrusted to the collection agents in the period from 1 January 2000 to 31 December 2017. For all the other tax assessment documents, therefore, it is not possible to take advantage of the discount provided for in the 2019 Budget Law. In the event that you have tax and social security debts relating to this period then you can proceed with the request for the balance and removal of your folders. But what are the advantages of this important provision? As we have said taxpayers will be able to take advantage of a reduction in their debts with the Revenue Agency, in proportion to their income. As always, therefore, the requirements and the benefits that can be obtained will depend on your ISEE statement.


As you probably already know, ISEE is the Equivalent Economic Situation Indicator, which takes into account the income received by family members. Based on this indicator, the discount on tax bills will be more or less important. First of all we must consider that taking advantage of the balance and removal of the tax assessments the debts are taken into consideration, net of penalties and default interest. Of the debt already discounted, therefore, only a percentage that varies between 16% and 35% will have to be paid. Therefore the amount that the tax payer will pay to the Inland Revenue will be much lower than the one previously due.

In particular, those who have an ISEE indicator up to € 8,500 will receive the largest discount, and the amount to be paid will be only 16% of the debt. Those who have an ISEE of between € 8,500 and € 12,500 will have to pay 20%. Finally, for ISEE declarations up to 20,000 euros, 35% will have to be paid. The amounts we have just listed must then be added to the sums of money due to the collection agent by way of premium and reimbursement of expenses for the executive procedures and for the notification of the folders. In general, however, the advantage for those who meet the requirements to be able to request the balance and removal of tax bills is enormous, given the discount applied.

The advantages of the new balance and excerpt of tax assessments planned for this 2019 do not end there. The possibility of choosing the payment in installments is added to the reduction of the amount to be paid. In the event that you do not want to pay your debt in a single payment, you can postpone the payment in 5 convenient installments. In particular, by 30 November 2019 you will have to pay 35% of the total. The second installment will be 20% of the total and must be paid by 31 March 2020, while the remaining 3 installments will be of the same amount (15% of the total) and will have expiration date 31 July 2020, 31 March 2021 and 31 July 2021 If you choose this payment in convenient installments the interest rate will be 2%.



If you have tax assessments for the period from 1 January 2000 to 31 December 2017 you will therefore certainly be interested in accessing the balance and removal. But as we have already said not everyone can take advantage of this important facility, which will allow you to finally eliminate all your debts with the Revenue Agency. The fundamental requirement is to have an ISEE that does not exceed 20,000 euros. Only in this case the tax payer is identified as a subject in serious and proven economic difficulty that therefore needs this discount to be able to pay his debts.

However, the requirements defined by the 2019 Budget Law to determine in which cases it is possible to take advantage of the balance and the removal of tax assessments does not only concern the economic situation of the tax payer. The discount of the folders is in fact only envisaged for certain debts entrusted to the collection agent for the reference period previously reported. The debts for which the balance can be claimed and the removal are exclusively those deriving from the non-payment of taxes resulting from the annual declarations and from the non-payment of the contributions due by all those who are enrolled in the professional social security funds or to the social security schemes addressed to the workers autonomous from INPS “with the exception of those required following verification”.

It should be noted that all those who have adhered to the previous scrapping of the same folders, for which, however, the payments of the amounts due have not been completed in full, can also access the balance and removal of the tax assessments. So what to do if you don’t have the requirements we just listed? In this case it is not possible to access the balance and excerpt of the tax demands, however you can still take advantage of a benefit on the amount due to the Revenue Agency. As required by the 2019 Budget Law, in this case, the request to join the balance and write off will be automatically considered as a request for access to the facilitated definition. Those who have an ISEE of over 20,000 euros will still be able to access the “scrapping ter”, which provides for the payment of their debt net of fines and default interest. In addition, the payment can be extended in 5 convenient installments, as we have seen previously.



The balance and the removal of tax bills is therefore a very important and advantageous provision for all tax payers. So how do you submit your balance and application form? On the Inland Revenue website it is possible to download the Balance-Excerpt (Mod. SA-ST) form which must be filled out to present the request. In the model itself all personal data, folder numbers, protocol number for the Single Substitute Declaration (DSU) and the value of the ISEE indicator must be entered. Finally in the same form the tax payer will have to choose between paying in a single payment or in the maximum number of installments provided for by the law.

By when must the application for payment and removal of the tax demands be presented? As also reported on the Revenue Agency’s website, the date by which applications must be submitted is April 30, 2019. For the presentation, it is possible to proceed either electronically or by submitting the form in paper format. It is essential to be in possession of a certified electronic mail box (PEC) for the request to sign up for the balance and to extract directly from your home computer. On the Inland Revenue website it is possible to consult the list of PEC addresses relating to the various Regional Directorates of the Revenue-Collection Agency. The tax payer must send the completed balance form and a copy of a valid identity document to the address of his Region of residence. The use of certified electronic mail guarantees the exchange of documents in total safety, which is why a normal email address cannot be used.

In case you are not in possession of a PEC inbox you can simply go to one of the branches of the Revenue-Collection Agency located in all the Italian Regions except Sicily. Also on the Agency’s website it is possible to consult the complete list of addresses where it is possible to go. Once you have found the nearest door to your home, simply print the SA-ST model from the same website, fill it in all its parts and sign it. Finally, by going to the Sportello you can simply hand in the form, remembering that you have an identification document on hand. Once the application has been submitted, all you have to do is wait for the Inland Revenue to notify you of the amount you will have to pay. This communication will be made following a check of the requirements and, as defined by the 2019 Budget Law, by 31 October 2019. Subsequently, the tax payer must proceed with the payment of the amount due by 30 November 2019 or by making use of the payment in 5 installments expiring on the last installment on 31 July 2021. In the event of failure to accept the request for balance and removal as previously stated, the automatic inclusion of the scrapping-ter occurs, for which the same deadlines for payments apply.




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Lending – How the Solvency of the Borrower Is Checked http://www.orphelinsdespompiers.org/lending-how-the-solvency-of-the-borrower-is-checked/ http://www.orphelinsdespompiers.org/lending-how-the-solvency-of-the-borrower-is-checked/#respond Sat, 23 Mar 2019 19:59:23 +0000 http://www.orphelinsdespompiers.org/lending-how-the-solvency-of-the-borrower-is-checked/



Each lending relies partly on mutual trust and another part on a rough estimate of whether credit repayment ability exists at all. Therefore, the solvency of the borrower is examined in two directions: on the one hand negative events in the past, on the other hand an extrapolation of possible payment behavior for the future. If you were a bank, then you could use these facts to make an approximate estimate of the repayment probability.

Data is a bit similar to today’s marketplace

SchufA data is a bit similar to today

In the Middle Ages, with its mostly only regionally active guilds there was no SchufA and no SchufA information. The business world was clear and trans-regional trade and the associated positive effects on value creation and wealth rare. The economic operators knew each other and were thus able to inform each other if someone did not pay or only paid their open positions by installments after the third reminder. The development of modern banking has created something similar to mutual informing in a structured form. SchufA collects from the banks and lenders, among other things, negative and positive experiences. Who always pays back his loan? Who is shopping and has ten creditors? All this makes it possible to calculate the risk and to set fair conditions for everyone. So if you always pay back easily, then you have a better, lower interest rate available. Experience in the past is used to calculate the solvency of the borrower.

The disposable income plays a prominent role

The disposable income plays a prominent role

The solvency of the borrower in the future or the forecast of solvency plays an important role. Therefore, most major loans are only pledged on presentation of proof of income or salary. An important role is played by the monthly free purchasing power. From the net wage or net income, the most important expenses such as housing, food, motor vehicles and daily necessities are deducted. Then there is a monthly balance, which is available for further expenditure or a loan repayment. So if you borrow, then the new monthly rate should be below that. Therefore, it may be that a bank proposes a longer term on a loan request, so that repayment is easier for you and without personal restrictions.

Mathematics complements personal judgment


Especially at the branch bank, the decision is made by the bank consultant and another employee or the branch manager. The calculation results from the loan calculator and the valuations are only a tipping stone of the credit decision. Ultimately, in addition to the facts and figures available, this may also depend on the planned use of the money.


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CESSION OF THE FIFTH http://www.orphelinsdespompiers.org/cession-of-the-fifth/ http://www.orphelinsdespompiers.org/cession-of-the-fifth/#respond Sat, 23 Feb 2019 15:41:03 +0000 http://www.orphelinsdespompiers.org/cession-of-the-fifth/


 The salary assignment (or pension) is a personal loan with special repayment: the installments will be paid through a deduction on the pay slip (or on the pension slip) of the debtor, made directly by the employer (or by the social security institution).

Given the above, it is obvious that for the credit institution that provides the loan, this return method is to be preferred: the installment is in fact “debited” together with the payment of the salary. The worker will therefore receive his monthly remuneration, net of the salary installment, and the bank or financial company will therefore run lower risks.

However, precisely because of the involvement of the employer, very often the assignment of the fifth represents an undesirable solution to the applicant, who prefers to keep the confidentiality of his debts.
According to what is expected in Italy, the salary assignment is not operable if the amount of the installment is higher than the fifth of the net salary (for example, 200 euros on a salary of 1,000 euros). »However it is possible to turn on another loan, called” payment delegation “, committing a second fifth of the salary, for a total of two fifths of the monthly salary (400 euros on a salary of 1,000 euros).
In addition to the particular method of repayment of installments, the salary assignment is also characterized by the combination with certain mandatory insurance coverage. On the basis of these forms of protection, in the event of death or permanent disability of the debtor, the capital still to be repaid will be paid in full by the insurance company.

Who can ask
The salary assignment (or pension) is a method of repayment of a personal loan characterized by the payment of the installments (up to a maximum of one fifth of the net salary), directly on the pay slip or on the pension slip of the applicant.

The subjects who can ask a bank or a financial company for this particular loan are essentially employees (public and private) and pensioners.

In the event of a request by public employees, the salary assignment must be notified to the Public Administration to which the worker belongs, in order to allow the withholding of the installment when the salary is paid.
Ordinary and customary is also the assignment of the fifth for what concerns the pensioners, for which the notification of the financing (for the aforementioned purposes) will have to be carried out towards the pension institution that provides the pension benefit.
Less widespread, but certainly not difficult to find in the vast Italian banking and financial landscape, are the sales of the fifth in favor of private sector workers. Also in this case the notification must be made to the employer, who for the lenders will preferably be a large company.
Beyond the status of employee and pensioner, the salary assignment also provides for compliance with some registry requirements that, however, compared to ordinary personal loans will certainly be more flexible: in fact, there are plenty of financing proposals for pensioners up to 80, 85 or even 90 years!

Payment of installments

Payment of installments

The salary assignment is a personal loan which provides for the repayment of the installments through the direct retention of the same on the pay packet or on the pension slip of the client of the bank or of the financial institution that has provided the loan.
The method of payment of the installments is one of the particular characteristics of this increasingly widespread and used loan in our country, especially with regard to pensioners and public administration workers.

This method also represents a strong guarantee for the bank or the financial company that provided the financing: just think, in fact, that the customer (who in this case holds the position of “transferor” of part of his salary) can no longer cancel the payment in favor of the creditor. The credit institution that collects the installments can therefore count on a rather safe form of repayment of the installments, which guarantees greater certainty with respect to the traditional debiting of the installments on the current account, or through payment of postal bills.
It should also be noted that the employer (or the pension fund, such as the INPS or the INPDAP, which pays the pension) is obliged to accept the request for a fifth assignment by an employee (or pensioner) ), not being able to oppose the question.
The employer will also have the obligation to withhold the monthly installment, but only in the event of termination of the employment relationship (eg dismissal, resignation) retain the amount accrued by way of severance pay by the employee, who will turn to the bank or finance company which, in turn, will use it to pay off the remaining debt.

Delivery times

As a rule, the time needed to pay a loan in the form of a salary or pension transfer is longer than for an ordinary personal loan. The reason for this lengthening of the time is to be found in the particular structure of this financing, which we briefly report:

a) it is necessary to provide documentation supporting the request for funding. Among the requested documents, also the declaration of the transferable quota issued by the Public Administration or by the Social Security Institution (INPS, INPDAP) to which one is registered;

b) it is necessary to present the documentation to the bank or finance company that will initiate the procedures for granting the personal loan;

c) the lending credit institution will contact the public administration, the social security institution or the private employer company, in order to notify the transfer of the salary or pension;

d) the institute will receive confirmation from the Administration or from the Social Security institution, with which it is declared that it is possible to start the withholding procedure of the installment on a pay slip or pension slip;

e) the financing will be stipulated, with payment of the requested amount.

Therefore, due to the intervention of a third party (the Administration or the Public Body, which is in addition to the applicant and the bank), the timing for the disbursement of the loan could be extended.

However, recourse to procedures that are now exclusively online allows the lender to streamline the above procedure, allowing the borrower to obtain the desired amount within a few days, although the average is around 3-4 weeks .

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