Balancing valves are intended for isolation and regulation in heating and conditioning systems and, in general, in final distribution water systems. The balancing valves have non rising stem and are manually operated, they perform at their best when installed in upright position, with the direction of flow following the arrow cast on the body of the valve itself. Regulating positions are readable on the stem under the handwheel, thanks to a scale counter that allows to set the required flow rate. Balancing valves allow to manage effectively the indoor temperature whenever typical heating and cooling problem existing in the HVAC system occurs.