Law no. 124, art. 1, paragraphs 125-129 of 4 August 2017 introduced a series of publicity and transparency obligations for a number of parties that have economic relations with the Public Administrations or other public parties or with the parties referred to in art. 2-bis of Legislative Decree no. 33/2013.
More specifically, for companies, this obligation is fulfilled through the publication, as from financial year 2018, of information relating to grants, contributions, paid assignments and, in any case, economic benefits of any kind received in the period considered in excess of €10,000.
This information must be reported in the notes to the financial statements and in the notes to the consolidated financial statements, where applicable.