Home bilancio Does the share capital resist only the losses of 2020?

Does the share capital resist only the losses of 2020?

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The D.L. 23 / 2020 has appropriately launched two provisions in support of the “survival” of companies ; the article 6 , which sterilizes the rules that impose the reduction of share capital due to losses and the article 7 , on the theme of business continuity .
The two interventions, in our opinion, must be read together , as guided by the same ratio , i.e. the possibility of continuing the activity in certain circumstances (which would normally be considered pathological) with a safeguard for the liability of the administrative body .
In the last few days, we have contributed to clarifying the theme of article 7 , also thanks to the issuing of a valuable document of the National Accountants Foundation ; much less explored, however, the content of article 6 , on which we have often limited ourselves to stating that it is rule applicable only to losses for the year 2020 .  » Read More

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