: : 516.6

PARMALAT SpA

2014

Parmalat SpA . , (UHT), 2003 14 ($ 20 , 13 ) , . , Parmalat , , , , , . 2011, Lactalis. Parmalat , . Parmalat, , Tanzi, . Tanzi La Coloniale . 51% Parmalat Finanziaria SPA 100% Parmatour Parma FC Calisto Tanzi. Parmalat Finanziaria SPA, 5% Deutche Bank, Parmalat , 2,2% Hermes Focus Asset Management Europe. Duetche Bank , Tanzi . , Hermes (< 3%) . , . , , . Parmalat, 44 11 ., . Tanzi , , Parmalat . Parmalat 1980, 1990 2000 :1. .2. .3. ( ) .4. . :1. , . 2. . 3. .4. . , Parmalat, . , . Parmalat 13 , , Tanzi, , . 2003 , Parmalat Finanziaria 5 . 7 , 3 Tanzi. , Parmalat 3 . Parmalat Finanziaria , Calisto Tanzi, . , 3% . , . : Domenico Barilli, Enrico Barachini Paulo Sciume. Barilli Parmalat. Parmalat, Tanzi. , . Parmalat . . , Parmalat, . Parmalat, 2001 Luciano Silingardi, Francesco Guiferdi Fausto Tonna. Tonna, Parmalat 1987 2003 Coloniale SPA, 51% Parmalat Finanziaria. Silingardi Luciano Tanzi. . , . Parmalat, . , 1998 2001 , Parmalat. 1999, credit link one Merrill Lynch & Co, . , Parmalat Citigroup, Buconero , .H Parmalat , 999 , , , 2002 $ 8 . 200.000 400.000, , Deloitte . , Parmalat , , . , , Parmalat. . O , 1998 2003. 39%, Parmalat, 90% . , . , . Standards & Poors Parmalat 2000 -, ( ), , , . 2002 , . 11 . Parmalat 9 + . CC . Standards & Poors Parmalat. Parmalat , : , . Parmalat Finanziaria 3 . 2002 (Hermes) , . H : 1. . 2. . H Parmalat 1990 1998 Grant Thorton 1999 Deloitte & Touche. Grant Thornton Parmalat Grant Thornton Deloitte. 2002 49% Parmalat Deloitte, Grant Thornton 19 . , Deloitte Grant Thornton . Grant Thornton Bonlat Financing Corporation Cayman . . Grant Thornton 2002, . Grant Thornton 2003 . H Parmalat. , , $ 620 . 300.000 $ 750.000 . . Parmalat :1. . , Tanzi . .2. . H Parmalat . . , .3. . , .4. . .

: PARMALAT

1961 Calisto Tanzi Parmalat .

1963 Parmalat Zopak.

1964H Parmalat Parmalat Vita C ( C).

1966H Parmalat UHT ( ).

1970 Parmalat. To ( UHT) .

1974 .

1975 Parmalat , ( 1976 1 1977 ).

1970 (1977), (1979), 242 , 1.000 , 1.500 150.000 .

1987 Parmalat 8 6 (Parmalat, Chef, Grisbi, Mister Day, Santal & Pomi).

1988 Kraft . .

1989 Finanziaria Centro Nord, Parmalat.

1990 Tanzi 49% Parmalat Finanziaria, Parmalat Parmalat Netherlands BV. Parmalat , 1999 Bonlat Cayman.

1992 Parmalat . Parmalat 14 , .

1993 17 : 4 , 6 , 4 ..., , .

1994 , , , , .

1995 , .

1997 . Parmalat Finance Corporation BV, Cayman. Parmalat Finance Corporation BV Bonlat .

1998 Parmalat $ 2 ..., , , .

1999 Preda. H Parmalat Bonlat Cayman , 4 .

1990 2000 , Parmalat. , 20% 2003, .

2001 Parmalat ... Parmalat North America.

2002 Parmalat Epicurum Cayman, (investment fund) . Bonlat 10% Epicurum.

Parmalat 496 Epicurum.

31 Bonlat Grant Thornton, Parmalat .

2003 27 Parmalat 500 .

28 Parmalat Fausto Tonna Alberto Ferraris.

12 Parmalat 300 .

NOE 12H Parmalat Epicurum .

14 Alberto Ferraris Luciano Del Soldato.

9 Parmalat 150 . Luciano Del Soldato Enrico Bondi .

10 S&P Parmalat 187 .

15 Calisto Tanzi Enrico Bondi.

19 Parmalat 3,9 Cayman .

20 Berlusconi 24 Parmalat .

27 Calisto Tanzi . Parmalat .

29 Calisto Tanzi, , .

30 Calisto Tanzi Parmalat Blackstone Group .

2004 Coloniale Parmatour .

PricewaterhouseCoopers LLP Parmalat 30 2003 $ 18 , $ 16 .

: Buchanan B & Yang.

: PARMALAT 2003

: PARMALAT

Tanzi Calisto &

Barracchini Enrico

Barili Domenico . 1963 2000,

Del Soldato Luciano 2003. (CFO) 2003,

Ferraris Alberto 2003. ()

Gherardi Antonio 2003

Guifredi Francesco .

Mistrangelo Piero

Sciume Paolo .

Silingardi Luciano . Tanzi

Tanzi Giovanni .

Tanzi Stefano .

Tonna Fausto 1987 2003.

Visconti Paola Tanzi.

: . Melis

: 1998 - 2003 PARMALAT

http://en.wikipedia.org/wiki/Parmalat#Financial_fraud_.282002.E2.80.932005.29 Masane J, Lauri P, Rui X, Berglund T. (2004). Corporate Governance Scandal In Parmalat, a case worth 14 B. EUR, Corporate Governance Synthesis, Swedish School of Economics an Business Administration. Kemeny L. (2004). Focus: Enron II (The Parmalat Edition), Times on Line. Melis A. (2005). Corporate Governance Failures, to what extent is Parmalat a particularly Italian Case? Corporate Governance. http://news.bbc.co.uk/2/hi/business/3345735.stm http://www.worldfinance.com/home/special-reports-home/the-parmalat-scandal http://www.theguardian.com/business/2008/dec/19/parmalat-italy-market

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