Disclaimer

“Grant Thornton” refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. “GTIL’ refers to Grant Thornton International Ltd.

Bernoni & Partners (hereinafter referred to as “Bernoni Grant Thornton”) is a member firm* of GTIL. Ria Grant Thornton S.p.A. (hereinafter referred to as “Ria Grant Thornton”) is also a member firm* of GTIL. Bernoni Grant Thornton with all its entities ** and Ria Grant Thornton with all its entities ** are also referred together as " Grant Thornton Italy".

GTIL and each member firm of GTIL is a separate legal entity. GTIL is a non-practicing, international umbrella entity organised as a private company limited by guarantee incorporated in England and Wales. GTIL does not deliver services in its own name or at all. Services are delivered by the member firms. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions.

The name ‘Grant Thornton’, the Grant Thornton logo, including the Mobius symbol/device, and ‘Instinct for Growth’ are trademarks of GTIL. All copyright is owned by GTIL, including the copyright in the Grant Thornton logo; all rights are reserved.

The complete legal name and references of the two member firms are as follows:

Bernoni & Partners

Via Melchiorre Gioia, 8

20124 Milano

Tax code and VAT number 01692980152

Certified e-mail (PEC): bernoniepartners@legalmail.it

Ria Grant Thornton S.p.A.

Via Melchiorre Gioia, 8

20124 Milano

Tax code and VAT number 02342440399

Certified e-mail (PEC): riagrantthornton@legalmail.it

**In the performance of our services to clients Bernoni Grant Thornton works together with its network firms: i) Grant Thornton Financial Advisory Services S.r.l.; ii) BGT IT S.r.l.; iii) Grant Thornton Operations S.r.l.; iv) Leoni & Partners; v) Grant Thornton Digital S.r.l.

** In the performance of our services to clients Ria Grant Thornton works together with its network firms: i) Grant Thornton Consultants S.r.l.; ii) Grant Thornton Financial Due Diligence S.r.l.; iii) Grant Thornton Blue S.r.l.