Criteria And Methods 'of The Shelf Of Any Major Deficit Boardofdirectors Arising From Extraordinary Reassessment Deiresidui And From The First Allocation To The Claims Of Dubbiaesigibilita', Referred To In Article 3, Paragraph 7, Of The Decree ...

Original Language Title: Criteri e modalita' di ripiano dell'eventuale maggiore disavanzo diamministrazione derivante dal riaccertamento straordinario deiresidui e dal primo accantonamento al fondo crediti di dubbiaesigibilita', di cui all'articolo 3, comma 7, del decreto le...

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THE ACCOUNTANT GENERAL OF THE STATE
THE MINISTRY OF ECONOMY AND FINANCE
in concert with THE HEAD OF THE DEPARTMENT FOR INTERNAL AFFAIRS AND LOCAL
THE MINISTRY OF THE INTERIOR Having regard to Legislative Decree 23 June 2011, n. 118, as amended and supplemented by Legislative Decree n. 126 of 10 August 2014, laying down rules on the harmonization of accounting systems and the financial schedules of the Regions, local authorities and their organizations, in accordance with Articles 1 and 2 of Law 5 May 2009, n. 42; Having regard to Section 15, Art. 3, of the aforementioned Legislative Decree no. 118 of 2011, which provides that the modalities' and coverage of any times larger deficit at January 1, 2015 compared to the results of Directors at December 31, 2014, resulting from the recalculation of the administrative result following the implementation of the extraordinary reassessment residues, are defined by decree of the Ministry of economy and Finance, in consultation with the Ministry of the interior; Having regard to Section 16, Art. 3, of the aforementioned Legislative Decree no. 118 of 2011, which provides that pending the decree in art. 3, paragraph 15, of the aforementioned Legislative Decree no. 118 of 2011, the criteria and modalities' of the shelf of any greater deficit at January 1, 2015 compared to the results of Directors at December 31, 2014, resulting from the recalculation of the administrative result following the implementation of the extraordinary reassessment of the residues, they are defined through a decree of the Ministry of economy and Finance, in consultation with the interior Ministry, subject to agreement within the Joint Conference. This Decree shall adopt the following criteria:
1) use of banked allowances or intended result of the Board to reduce the share of the administrative deficit;
2) redefining the entry types that can be used for the purpose of deficit shelf;
3) identification of any other measures to enable a sustainable transition to the accounting rules provided for in this Decree; Having regard to Section 4-bis of art. 3, of the aforementioned Legislative Decree no. 118 of 2011, which provides that the regions that participated in the experiment in the year 2014, under the ordinary reassessment carried out in 2015 for the purpose of presentation of 2014, provide to the reassessment of residual assets and liabilities related to the single regional policy - Cooperation territorial not made at the extraordinary reassessment made pursuant to art. 14 of the Decree of the President of the Council of Ministers 28 December 2011, published in the ordinary supplement no. 285 to the Official Gazette no. 304 of 31 December 2011; Having regard to Section 17, Art. 3, of the aforementioned Legislative Decree no. 118 of 2011, which provides that, pending adoption of the decree referred to in paragraph 15 of the aforementioned Legislative Decree no. 118 of 2011, the coverage of any administration deficit in art. 14, paragraphs 2 and 3 of the Decree of the President of the Council of Ministers 28 December 2011, can 'be carried out until the year 2042 by the institutions involved in the experiment who have the extraordinary reassessment of the residues in 2012 and until 2043 by entities involved in the experiment who have the extraordinary reassessment of the residues at January 1, 2014; The Order of the Ministry of Economy and Finance of 6 November 2014, the exclusion from the trial of the Campania region, which art. 1, paragraph 4, provides that the provisions of Article. 3, paragraph 16, of Legislative Decree 23 June 2011, n. 118, amended and integrated by Legislative Decree 10 August 2014, n. 126, shall apply to the Campania region with reference to extraordinary reassessment of residual performed as of December 31, 2013 for the purpose of preparation of the report in 2013; View the agreement enshrined in the Joint Conference pursuant to Art. 3 of Legislative Decree 28 August 1997, n. 281, at its meeting on 26 February 2015;
Decrees:
Art. 1

higher deficit definition 1. In the event of deficit of Directors at 1 January 2015 resulting from extraordinary reassessment of residues in art. 3, paragraph 7, of Legislative Decree n. 118 of 2011, resulting from the item "total available portion" of the prospectus referred to in Annex 2.5 to the Legislative Decree n. 118 of 2011 if it has a negative amount, for greater deficit means:
a) the amount of the item "total available portion" of the prospectus referred to in Annex 2.5 to the Legislative Decree n. 118 of 2011, if the outcome of Directors at December 31, 2014, determined at the time of reporting, and 'positive or equal to 0;
B) the algebraic difference between the item "total available portion" and the item "results of Directors at December 31, 2014 resulted in the Statement 2014 'in Annex 5/2 of the statement to the Legislative Decree n. 118 of 2011, if the outcome of Directors at December 31, 2014, determined at the time of reporting, and 'negative. 2. For institutions involved in the experiment that carried out the reassessment of residual outstanding as at the date of 1 January 2012 resulting in a deficit of directors, for greater administration resulting deficit as of January 1, 2012, means: || | a) the amount of the administrative deficit at January 1, 2012, determined after giving coverage for doubtful accounts, later renamed doubtful accounts doubtful ', to any further provisions, and the shares of the target result constrained if the outcome of Directors at December 31, 2011, determined when reporting in 2011, and 'positive or equal to 0;
B) the algebraic difference between the administration deficit at January 1, 2012, determined after giving coverage for doubtful accounts, later renamed doubtful accounts doubtful ', to any further provisions, and units of the result to the destination bound, and the board of deficit at 31 December 2011, determined during the reporting year 2011, if the outcome of Directors at 31 December 2011, determined at the time of reporting, and 'negative. 3. For the entities involved in the experiment that carried out the reassessment of residual outstanding as at the date of December 31, 2012 resulting in a deficit of administration, greater deficit of directors on 31 December 2012, means the aggregate of the following amounts determined on the basis of the extraordinary reassessment findings:
a) the difference between the active compounds and permanently erased arrears, if positive;
B) the difference between the residual assets and residual liabilities reattributed the years after 2012, if positive;
C) the provision for doubtful bottom LOANS 'at 31 December 2012;
D) allocations of shares of the Board of results made in implementation of experimental science;
E) units of the administrative result constrained as a result of the cancellation of arrears referred to in subparagraph a). 4. For institutions involved in the experiment that carried out the reassessment of residual outstanding as at the date of 1 January 2014, resulting in an administration deficit resulting from the item "total available portion" of the statement attached to the resolution to come to extraordinary reassessment of residual concerning the outcome of Directors at January 1, 2014 if it has a negative amount, for greater deficit of Directors as of 1 January 2014, it means:
a) the amount of the item "total available portion" of the attached schedule the resolution to come to extraordinary reassessment of the residues on the outcome of Directors at January 1, 2014 if the result of administration at December 31, 2013, determined at the time of reporting, and 'positive or equal to 0;

B) the difference between the item "total available portion" and the item "results of Directors at December 31, 2013 resulted in the statement 2013" the statement attached to the resolution of the junta extraordinary reassessment of the residues on the administration result in 1 ° January 2014, if the outcome of Directors at December 31, 2013, determined at the time of reporting, and 'negative. 5. For the Campania region, which for the purposes of reassessment of the extraordinary waste and 'considered a region that has participated in the trial, and carried out the reassessment of residual outstanding as at the date of December 31, 2013 resulting in a deficit resulting from the administration heading «total available portion" of the schedule attached to the resolution to come to extraordinary reassessment of residues at 31 December 2013 to small deficit of directors with respect to the result of the alleged administration on 31 December 2013 before extraordinary reassessment, shall be the amount mentioned in «total available portion" of the annex to resolution prospect of junta extraordinary reassessment of the residual 31 December 2013 concerning "demonstration statement of administration result to date for the extraordinary reassessment of residues." 6. The greatest deficit of directors arising from extraordinary reassessment of the regions and residues' determined:
a) net deficit arising from the authorized debt and no agreement on the date of the extraordinary reassessment,
b) without offsetting the result of administration regarding the health perimeter, which can not 'be intended to cover any deficit from extraordinary reassessment. To this end, the regions draw up the schedules referred to in annexes 5/2 of Legislative Decree n. 118 of 2011, also referring to the only non-health management. The increased deficit arising from the reassessment and 'determined not only by the health management;
C) increased, for the regions that participated in the trial, any deficit arising from the difference, if positive, between the active and passive residues, reattributed to future years when reporting in 2014, in the art. 3, paragraph 4-bis of the Legislative Decree No. 118 of 2011. 7. For institutions involved in testing governed by the Decree of President of the Council of Ministers 28 December 2011, the largest deficit of directors arising from the reassessment of residual extraordinary determined pursuant to the provisions of this article can 'be determined by considering also the largest amount of the doubtful debt provision 'set aside in the outcome of Directors on the occasion of presentation of 2013 or of the report in 2014 compared with the same background in the result for the previous financial administration, to ensure the adequacy of the same in accordance with the accounting standard applied the accounting 'financial, net of the use of the Fund during the year and the fund amount dOUBTFUL lOANS' allocated in the budget for the corresponding financial year. This increase can 'be operated only once, with reference to the year 2013 or with reference to the year 2014. 8. The entities that participated in the trial governed by decree of the President of the Council of Ministers of 28 December 2011 which recorded a deficit December 31, 2014 adopt the mode 'of coverage provided for by art. 3, paragraph 17, of the aforementioned Legislative Decree no. 118 of 2011 for the portion of the deficit resulting from the extraordinary reassessment not offset at 31 December 2014 determined by the difference between the higher deficit arising at the date of its extraordinary reassessment determined in accordance with the provisions of this Article and the amount of the deficit administration applied in spending in the budget estimate, as from where and 'was made extraordinary reassessment until the financial year 2014.