- BID BONDS To allow the partecipation to tenders for works, supplies, services and maintenance and to guarantee the subsequent underwriting of the contract and the fulfilment of the obligations of the Contractor in case of award of the contract work.

- PERFORMANCE BONDS To guarantee the good performance of the works by the contractor.

- ADVANCE PAYMENT BONDS To guarantee the return of the advance payments granted (to the contractor) on the contract price.

- MONEY RETENTION BONDS AND PRICE REVIEW To allow to the Contractor to release in advance, either when the works are finished or in course, the amount retained by the beneficiary as further guarantee of the exact performance of the contract, either on the original work amount or on that fixed for price review.

- GUARANTEES FOR FINAL SETTLEMENT Such guarantee covers the Beneficiary's payment of the portion of the final settlement of the Contractors performance of the works and covers the Beneficiary from defects in the work that could possibly arise in the period going from the provisional and final testing.

To guarantee the fulfilment of the obligations resulting from concessions concerning housing construction.

Guarantees, provided by specific laws, that a subject has to constitute in favour of the Financial Administration Offices:

- CUSTOMS BONDS

To guarantee the fulfilment of the obligations undertaken towards the Customs Administration in the following main cases:

· final imports with benefit of periodic and/or deferred payment of customs charges
· simplified procedures for imports or exports
· temporary import or export
· introduction in private customs deposits
· outstanding customs duties
· transfers from an Italian customs house to another
· EEC transit operation (global or forfait)
· advances of duties of levy (on behalf of Customs House)

- BONDS FOR FINANCIAL TECHNICAL OFFICE

To guarantee the Financial Technical Office that the excisable goods transferred or introduced in a deposit have the declared destination and to guarantee that the tax due is remitted within the terms due.

- VAT – PERSONAL INCOME TAX – TAX ON THE INCOME CORPORATE BODIES – LOCAL TAX ON INCOME QUICK REFUNDS THROUGH FISCAL ACCOUNT:

· V.A.T.

To be delivered to the competent office in order to obtain the V.A.T. advanced refund (yearly, quarterly, in compensation).

· Fiscal Account

To be delivered to the Regional Director of Entries of the single Regions in order to obtain the tax refund throught the fiscal account headed to all VAT item holders.

- INHERITANCE TAXES, INVIM

To guarantee the exact fulfilment, at the single expiries, of the obligations undertaken towards the Financial Offices that have agreed on the instalment payments of the taxes due.

State Agency for the interventions in the agricultural market
To guarantee the obligations undertaken for the following specialized sectors:

· Tobacco
· Vegetable oils
· Cereals
· Dairy products
· Meats
· Butter
· Animal feed
· Alcohols

To guarantee the Beneficiaries (Ministry of Environment or Regions / Provinces / Municipalities) on the observance of the foreseen fulfilments and on the refund of possible expenses for the environment restoration for:

· Transport
· Stockage
· Domestic destroyin and trans-frontier forwardings
· Enrolment in the special National Register