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In the documents and texts shown below, "" shall be considered as the company SA with registered offices in Lugano, Switzerland.

The addresses and information related to clients are only used by for the purpose of providing them with the best possible service. 

Material sent to SA makes the following clarifications in order to protect its work and that of third parties from any possible misuse:

  • The texts, comments, accounting programs or other material sent to shall be deemed as fully owned thereby.
  • does not accept material covered by copyright or that mentioning any restrictions of use. Any person sending material must ensure that it is not subject to copyright due to the fact that by sending it to, ownership is transferred to the latter.
  • does not accept material that is considered "confidential" or that contains any other indications of similar content. Therefore, sending material containing an indication that it is "confidential" shall not be regarded as such.
  • shall not be bound to send any confirmation or correspondence to persons that have submitted their work or comments.
  • does not accept liability for any publication and under no circumstances guarantees its suitability for a specific use.

Warnings/conditions of use for information and documents contained on the website

Any person that views information, documents or downloads files (documents, utilities, images, worksheets, etc.) posted on the website of acknowledges and accepts the following terms and conditions:

  • A file is understood to mean any information or content (document, utilities, program, worksheet, etc.) accessible on the Internet.
  • The files are made available by and by their respective authors with no guarantee or liability.
  • In order to be able to use, view or access these files, a suitable program may be required that must be purchased or obtained by those accessing such file.
  • The use of the files is reserved to people who are experienced and able to determine the suitability thereof for a certain use.
  • The company and the authors do not provide support for these files.
  • The information on the file and the contents made available by the respective authors may be incomplete or misleading.
  • The copyright of the authors or owners must be observed.
  • The files or the programs may not operate under certain circumstances or may not operate as indicated.
  • The company SA and the authors of the documents reject any guarantees, whether explicit or implicit, including, with no restriction, the terms and conditions relating to the quality or suitability for a specific use. The company and the authors of the documents shall not be held liable for consequential damages or losses of any kind.  

© Copyright - Lugano

  • All the information, programs, data, images and sound are the property of and are subject to copyright.
  • The reproduction and transfer of this information requires the written consent of, Lugano.
  • All rights reserved.


Banana and Banana Accounting are registered trademarks of SA, Lugano (Switzerland).

Applicable law, jurisdiction and protection

  • The laws of Switzerland (Canton of Ticino) are applicable in the case of any dispute and the Courts of Lugano shall be the sole competent jurisdiction.
  • The company reserves the right to bring any legal actions that may be required.
  • Waiving application of one of these conditions shall not imply the invalidity of the others.

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