The most important aspects to be taken into account when drafting the Inventory are as follows:

– Inventory Commission; the preparation of the document is carried out by an Inventory Commission appointed by Resolution of the Administrative Body; the Commission, necessarily composed of persons (including its own employees but excluding accountants, internal or external, who keep accounting records, custodians of goods subject to inventory and internal or external auditors) with economic and technical preparation, is responsible for all inventory operations according to the provisions of the Law; if no employee can be part of the Inventory Commission, it is composed of the members of the Administrative Body;

– Duties of the Commission: the Commission is in charge of organizing, supervising and controlling the operations directed at ascertaining the elements of assets and liabilities, as well as own assets that form the contents of the inventory (in accordance with the Accounting Law);

– Inventory of intangible assets: particularly delicate is the verification of intangible assets, and for this reason it is suggested that once individual assets have been identified, the title to the asset itself (legal right pertaining to the asset) should be verified;