PROVVEDIMENTO 15 dicembre 2015 - Istruzioni per la redazione dei bilanci e dei rendiconti degli intermediari finanziari, degli istituti di pagamento, degli istituti di moneta elettronica, delle SGR e delle SIM. (16A02775)
LA BANCA D'ITALIA Visto il regolamento (CE) n. 1606/2002 del Parlamento europeo e del Consiglio del 19 luglio 2002 relativo all'applicazione dei principi contabili internazionali (IAS/IFRS) e i successivi regolamenti adottati dalla Commissione europea in attuazione dell'art. 6 del medesimo regolamento;
Visto l'art. 43, comma 1, del decreto legislativo 18 agosto 2015, n. 136, che dispone che gli intermediari, come definiti all'art. 1, comma 1, lettera e) dello stesso decreto legislativo, si attengono alle disposizioni che la Banca d'Italia adotta relativamente alle forme tecniche, su base individuale e su base consolidata, dei bilanci e delle situazioni dei conti destinate al pubblico, nonche' alle modalita' e ai termini della pubblicazione delle situazioni dei conti;
Visto l'art. 43, comma 5, del decreto legislativo 18 agosto 2015, n. 136, secondo il quale: nel caso di societa' finanziarie iscritte nell'albo previsto dall'art. 106 del TUB le disposizioni della Banca d'Italia sono adottate d'intesa con la CONSOB;
nel caso di societa' di intermediazione mobiliare di cui all'art. 1, comma 1, lettera e) e di societa' di gestione del risparmio di cui all'art. 1, comma 1, lettera o) del decreto legislativo 24 febbraio 1998, n. 58, le istruzioni della Banca d'Italia sono adottate sentita la Consob;
Vista la lettera del 9 dicembre 2015 con la quale la Consob ha comunicato il proprio parere favorevole;
Emana le allegate «Istruzioni per la redazione dei bilanci e dei rendiconti degli intermediari finanziari, degli istituti di pagamento, degli istituti di moneta elettronica, delle SGR e delle SIM» che sostituiscono, con modifiche, le istruzioni allegate al regolamento del 14 febbraio 2006 «Istruzioni per la redazione dei bilanci degli Intermediari finanziari iscritti nell'Elenco speciale, degli Istituti di moneta elettronica (IMEL), delle Societa' di gestione del risparmio (SGR) e delle Societa' di intermediazione mobiliare (SIM)» - ridenominato dal regolamento del 13 marzo 2012 «Istruzioni per la...
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