Tempo di lettura: 4 minuti

La Fondazione OIC, al termine del due process statutariamente previsto, ha pubblicato il 3 giugno 2020 il documento interpretativo n. 6 “Decreto Legge 8 aprile 2020, n. 23 – Disposizioni temporanee sui principi di redazione del bilancio”.

Il documento analizza sotto il profilo tecnico-contabile le norme introdotte dall’articolo 7 del Decreto Legge 8 aprile 2020 n. 23, il quale stabilisce che, a determinate condizioni, possono essere derogate le disposizioni relative alla prospettiva della continuità aziendale.

L’OIC chiarisce che la norma, se da un lato consente che nella valutazione delle voci, e quindi nella quantificazione delle stesse, nei bilanci approvati in data successiva al 23 febbraio 2020 non si tenga conto degli effetti negativi del Covid-19, dall’altro lato richiede che l’informazione sugli effetti di questa emergenza pandemica sia fornita, anche in chiave prospettica, secondo le regole ordinarie.

Basandosi sul presupposto della temporaneità della pandemia in corso, la norma mira ad evitare che l’applicazione dei normali criteri di valutazione, in particolare quelli concernenti la prospettiva della continuità aziendale, possa enfatizzare (con evidenti conseguenze pro-cicliche) gli effetti negativi che l’emergenza in atto sta comportando.

Ambito di applicazione

La norma introduce una facoltà di deroga al disposto dell’articolo 2423-bis comma primo, n. 1) del Codice Civile (nel prosieguo “deroga”), se sussistono determinate condizioni. Richiamando espressamente tale articolo, rientrano nell’ambito di applicazione della norma solo le società che per la redazione del bilancio applicano le norme del Codice Civile (ex artt. 2423 e ss.) e i principi contabili nazionali emessi dall’OIC ai sensi dell’art. 9-bis del Decreto Legislativo n.38/2005. La deroga prevista dalla norma si applica ai bilanci d’esercizio:

– chiusi e non approvati dall’organo assembleare in data anteriore al 23 febbraio 2020 (ad esempio i bilanci chiusi al 31 dicembre 2019);

– chiusi successivamente al 23 febbraio 2020 e prima del 31 dicembre 2020 (ad esempio i bilanci che chiudono al 30 giugno 2020);

– in corso al 31 dicembre 2020 (ad esempio i bilanci che chiudono al 31 dicembre 2020 oppure al 30 giugno 2021).

La deroga prevista dalla norma non si applica ai bilanci approvati dall’organo assembleare entro la data del 23 febbraio 2020. Le disposizioni contenute nel presente documento si applicano anche ai bilanci consolidati redatti dalla Capogruppo che si avvale della deroga nel proprio bilancio d’esercizio.

Modalità di applicazione

Nei bilanci degli esercizi chiusi in data anteriore al 23 febbraio 2020 (ad esempio i bilanci chiusi al 31 dicembre 2019) e non ancora approvati a tale data, la società può avvalersi della deroga se sulla base delle informazioni disponibili alla data di chiusura dell’esercizio (ad esempio il 31 dicembre 2019) sussisteva la prospettiva della continuità aziendale in applicazione del paragrafo 21, oppure del paragrafo 22 del principio OIC 11. Non è invece possibile attivare la deroga se alla data di chiusura dell’esercizio (ad esempio il 31 dicembre 2019) la società si trovava nelle condizioni descritte dal paragrafo 23 oppure dal paragrafo 24 sempre dell’OIC 11. Se la società si avvale di tale facoltà, quel bilancio è redatto applicando tutti i principi contabili in vigore ad eccezione dei paragrafi 23 e 24 dell’OIC 11 e del paragrafo 59 c) dell’OIC 29. Nei bilanci degli esercizi chiusi in data successiva al 23 febbraio 2020 e prima del 31 dicembre 2020 (ad esempio al 30 giugno 2020) e nei bilanci degli esercizi in corso al 31 dicembre 2020 (ad esempio al 31 dicembre 2020, ovvero al 30 giugno 2021), la società può avvalersi della deroga se nell’ultimo bilancio approvato (ad esempio al 30 giugno 2019/31 dicembre 2019/30 giugno 2020) la valutazione delle voci è stata fatta nella prospettiva della continuazione dell’attività in applicazione del paragrafo 21 oppure del paragrafo 22 dell’OIC 11. Non è invece possibile usufruire della deroga se nel precedente bilancio approvato la società abbia dichiarato di trovarsi nelle condizioni descritte dal paragrafo 23 oppure dal paragrafo 24 dell’OIC 11, salvo che – ricorrendone i presupposti – nel predisporre il bilancio dell’esercizio precedente la società si sia avvalsa della facoltà di deroga prevista dall’art. 7 del D.L n. 23/2020. Nel caso in cui la società si avvalga della deroga, il bilancio è redatto applicando tutti i principi contabili in vigore ad eccezione dei paragrafi 23 e 24 dell’OIC 11 e del paragrafo 59 c) dell’OIC 29.

Nota Integrativa

La società che si avvale della deroga prevista dalla norma fornisce informazioni della scelta fatta nelle politiche contabili ai sensi del punto 1) dell’articolo 2427 del Codice Civile. Restano ferme tutte le altre disposizioni relative alle informazioni da fornire nella Nota Integrativa (nonché, in base a quanto richiesto dalla normativa applicabile, nella Relazione sulla gestione), ivi comprese le informazioni relative agli effetti derivanti dalla pandemia Covid-19. In particolare, nella fase di preparazione del bilancio, la società che si avvale della deroga descrive nella Nota Integrativa le significative incertezze in merito alla capacità dell’azienda di continuare a costituire un complesso economico funzionante destinato alla produzione di reddito per un prevedibile arco temporale futuro relativo a un periodo di almeno dodici mesi dalla data di riferimento del bilancio. Pertanto, nella Nota Integrativa dovranno essere fornite le informazioni relative ai fattori di rischio, alle assunzioni effettuate e alle incertezze identificate, nonché ai piani aziendali futuri per far fronte a tali rischi ed incertezze. Inoltre, nei casi in cui, nell’arco temporale futuro di riferimento, non si ritenga sussistano ragionevoli alternative alla cessazione dell’attività, nella Nota Integrativa sono descritte tali circostanze e, per quanto possibile e attendibile, i prevedibili effetti che esse potrebbero produrre sulla situazione patrimoniale ed economica della società.


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