Version 18 - November 2025 (CUD release)
Content update
This document provides confirmation to our stakeholders that the Italy Corporate Template contains Illustrative Model Content with legislative coverage for Annual Year End Reporting until 31.12.2025.
- Financial Period Type: 12-Months (Annual)
- Current compliance: Year End June 2025
- Target industry type: Manufacturing, Services, and Generic (excluding Financial Services)
Legislative
updates to the Illustrative Model Content for Year End June 2025 to remain compliant until 31.12.2025
Explanatory Notes (ordinary and abbreviated format):
More detailed information is required on the following:
- Receivables and payables with related parties
- Transactions with related parties
- Information on derivative financial instruments
- Financial and market risks
- Events occurring after the end of the financial year
- Composition of share capital
Early adoption available for these accounting standards
Please specify details in this field.