Ratio Quotidiano Podcast · Sistema Ratio

Bilanci di liquidazione: il nuovo approccio OIC - Ratio Quotidiano Podcast di lunedì 30 marzo 2026

·12 min·1 clip

Liquidation balances are undergoing doctrinal definition by the OIC, with a new principle emerging after a long consultation phase.

The episode begins by welcoming listeners and outlining the day's newsletter content, covering areas like administration, balance, and liquidation balances. It mentions that liquidation balances are under doctrinal definition by the OIC, with a new OIC 5 principle emerging after consultation. Other topics include VAT treatment for commercial agents with multiple vehicles, donations of companies, and labor rights contributions. The podcast then shifts to reading an article by Andrea Scaini on liquidation balances and the new OIC approach. The article explains that liquidation balances are governed by Civil Code articles 2484-2496, distinguishing between initial and final balances. The initial balance is crucial for the liquidator to assess the company's ability to meet obligations; if incapacity is found, partners must be alerted to avoid personal liability. It links this to OIC 11 paragraphs 23-24 and the new OIC 5, which coordinates evaluative criteria. Administrators must use continuous evaluation with deformed criteria, revising customer useful life and recoverable value. The liquidator adopts realization criteria under OIC 5, limiting subjectivity in asset and debt assessments. Assets are valued at the lower of net countable value or market realizable value, with no amortization for material and immaterial activities. Credits are at presumed realization value, debts at alleged extinction value. Adjustments go into liquidation rates, reclassified in net assets to identify deficits. The new OIC 5 introduces different representation schemes for patrimonial, economic, and financial accounts, supported by an Integrative Note. The note requires debt classification by privilege order, including liquidation procedure honors. This classification guides liquidator and partner choices in managing liquidation activities and deposits. Prognostic evaluations in the note must support payment estimates or prudent reasons for a positive outcome. The episode ends with a news item on tax residence, where a Cassation ruling clarifies that pre-2024 norms tied home to economic concentration, while post-reform bases it on personal and family relations as an alternative to anagraphic residence.

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