or date if you prefer. Confidence is low because I can't see the spreadsheet.

The term "extrabilancio" is a tax term in Italian used when things are taxed which do not appear in the financial statements and double entry system of a company (like square meters of production space or "presumed" income). I think that what they are talking about here is "financial accounts" or what companies are obliged to publish in their financial statements and "management accounts" which are data that a company compiles for its own internal purposes to set targets and budgets and so forth. "Off-balance sheet" items are usually things like "crediti di firma" where a company has signed a letter of credit and therefore has a potential liability to pay, if the borrower defaults. This is a liability which doesn't appear on a balance sheet.

http://it.wikipedia.org/wiki/Credito_di_firma

http://www.google.com/search?source=ig&hl=en&rlz=&=&q="finan...