La contabilizzazione delle azioni proprie nel bilancio di esercizio: le previsioni del D.Lgs. 139/2015

[Autom. eng. transl.] Legislative Decree 139/2015 implementing Directive 2013/34 / EU reforms the preparation of the financial statements and changes, among other things, the accounting system for treasury shares, not only with regard to the entries of the 2016 financial year, but also for the 2015 financial year. The new accounting regime, to be applied starting from 1 January 2016, provides for the recording of treasury shares no longer in assets with the creation of an unavailable reserve (the purchase of treasury shares involved the constitution of an unavailable reserve for an amount corresponding to that of the shares acquired, to be maintained in the financial statements until the shares had been sold or canceled) but as a direct reduction of the shareholders' equity. This implies the entry of a negative reserve. With reference to the treasury shares already in the portfolio as at 31 December 2015, the change in the classification criterion entails the need to reclassify the shares acquired in the past, transferring the values recorded under assets to reduce shareholders' equity through the recording of a reserve with negative sign.