COMUNICATO - Bilancio delle banche e degli altri intermediari finanziari vigilati che non applicano i principi contabili internazionali. (19A02712)
L'art. 1, comma 1070 della legge n. 145 del 30 dicembre 2018 ha introdotto nel decreto legislativo n. 38/2005 (1) un nuovo art. 2-bis, in base al quale i soggetti che in precedenza erano obbligatoriamente tenuti ad applicare, nella redazione dei propri bilanci, i principi contabili internazionali possono applicare tali principi in via facoltativa se non hanno titoli ammessi alla negoziazione in un mercato regolamentato. Ai sensi del successivo comma 1071, questa facolta' decorre dall'esercizio precedente all'entrata in vigore della nuova norma (vale a dire, l'esercizio chiuso o in corso al 31 dicembre 2018). E' stato quindi chiesto di conoscere a quali disposizioni devono fare riferimento, per redigere il bilancio d'esercizio e consolidato, le banche e gli altri intermediari vigilati (2) (di seguito, «intermediari») che decidano di applicare le disposizioni contabili nazionali. A questo fine si trasmette, in allegato, una nota alla quale gli intermediari fanno riferimento per la compilazione del bilancio, d'esercizio e consolidato, chiuso o in corso al 31 dicembre 2018. Seguira' un'ulteriore comunicazione relativa ai criteri che gli intermediari devono seguire per la compilazione delle segnalazioni statistiche di vigilanza disciplinate...
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