1 “... and lower collateral value. Their accounting is controversial, and the most widely used valuation approaches...”

2 “... – chartered accountants and financial consultants. Dr. Moro-Visconti manages a consolidated financial boutique...”

3 “... of studio Moro Visconti – chartered accountants and financial consultants. Dr. Moro-Visconti manages a...”

4 “..., and is the director of studio Moro Visconti – chartered accountants and financial consultants. Dr. Moro-Visconti...”