Carla Morrone, Massimo Angrisani

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

  • Abstract

Informations and abstract

Keywords: pension liabilities, pension funds as per Legislative Decree No. 509/1994, financial statement, actuarial budget, financial reporting.

This paper aims to highlight the limitations, in terms of information provided, related to statutory financial statements of pension funds established in accordance with Legislative Decree No. 509/1994. These entities, indeed, must report in the equity section of their balance sheets, only a reserve equal to five annuities of pensions without recording the actual reserves for future pensions due by virtue of contributions received and included in the assets section. In our opinion, the lack of debt for future pensions in the liabilities section affects the capacity of the financial statement to provide complete and proper information to the stakeholders, with a significant impact on the possibility of evaluating the sustainability of the funds.

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