Qual è la capacità informativa del bilancio d’esercizio delle casse di previdenza ex D.Lgs. n. 509/94?

Carla Morrone and Massimo Angrisani

Economia & lavoro, 2020, issue 1, 127-134

Abstract: This paper aims to highlight the limitations,in terms of information provided, related to statutoryfinancial statements of pension funds establishedin accordance with Legislative DecreeNo. 509/1994. These entities, indeed, must reportin the equity section of their balance sheets,only a reserve equal to five annuities of pensionswithout recording the actual reserves for futurepensions due by virtue of contributions receivedand included in the assets section.In our opinion, the lack of debt for futurepensions in the liabilities section affects the capacityof the financial statement to provide completeand proper information to the stakeholders,with a significant impact on the possibility of evaluatingthe sustainability of the funds.

Keywords: pension liabilities; pension funds as per Legislative Decree No. 509/1994; financial statement; actuarial budget; financial reporting. (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:caq:j950ix:doi:10.7384/97669:y:2020:i:1:p:127-134

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