DELIBERAZIONE 30 settembre 2002 - Differimento dell'entrata in vigore dell'art. 71-bis del regolamento n. 11971 del 14 maggio 1999, modificato con delibere n. 12475 del 6 aprile 2000, n. 13086 del 18 aprile 2001, n. 13605 del 5 giugno 2002 e 13616 del 12 giugno 2002 concernente la disciplina degli emittenti. (Deliberazione n. 13759)
LA COMMISSIONE NAZIONALE PER LE SOCIETA' E LA BORSA Vista la legge 7 giugno 1974, n. 216; Visto il decreto legislativo 24 febbraio 1998, n. 58; Vista la delibera n. 11971 del 14 maggio 1999, con la quale e' stato adottato il regolamento concernente la disciplina degli emittenti, in attuazione del citato decreto, come modificata dalle delibere n. 12475 del 6 aprile 2000, n. 13086 del 18 aprile 2001, n.
13605 del 5 giugno 2002 e n. 13616 del 12 giugno 2002; Visto che la delibera n. 13616 del 12 giugno 2002, da ultimo citata, ha introdotto nel predetto regolamento l'art. 71-bis (Operazioni con parti correlate) stabilendo la data del 1 ottobre 2002 per l'entrata in vigore del medesimo; Visto il comma 3 della suindicata disposizione, a norma del quale "La CONSOB individua la nozione di parti correlate tenendo anche conto dei principi contabili riconosciuti in ambito internazionale"; Vista la comunicazione n. DEM/2064231 del 30 settembre 2002, con la quale la CONSOB, previa consultazione degli organismi di categoria interessati, ha provveduto ad individuare la nozione suddetta; Considerato che gli organismi consultati hanno manifestato l'esigenza di disporre di un congruo lasso di tempo dalla emanazione della comunicazione suindicata per consentire agli emittenti di organizzare le...
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