Abstract
[Autom. eng. transl.] The contribution aims to offer a coordinated first reading of the provisions of art. 13, Legislative Decree no. 14/2019 with the recent document of the National Council of Chartered Accountants and Accounting Experts (CNDCEC) concerning the elaboration of the alert indices which was sent to the Ministry of Economic Development for final approval and issue by means of a specific decree. The alert indices have an instrumental character with respect to the crisis indicators identified by Legislative Decree No. 14/2019 as "income, equity or financial imbalances"; consequently, the alert indices are the tool through which the indicator of the state of crisis defined by the legislator can be detected. The CNDCEC document illustrates the indices subject to approval by the Ministry, the concrete use of which will be characterized by a hierarchical approach with a first category of indices applicable indiscriminately to all companies (equity and debt service coverage ratio) and a second characterized by threshold values differentiated by economic sectors.
| Translated title of the contribution | [Autom. eng. transl.] Reflections on the Code of Crisis and Insolvency |
|---|---|
| Original language | Italian |
| Pages (from-to) | 7-13 |
| Number of pages | 7 |
| Journal | LE SOCIETÀ |
| Volume | 2020 |
| Publication status | Published - 2020 |
Keywords
- Codice Crisi dell'impresa e dell'insolvenza
- Indici di allerta
