I PRINCIPI DI VERIDICITÀ E CORRETTEZZA E LE RETTIFICHE DEI VALORI DEI CREDITI DETERIORATI DEI BILANCI BANCARI

In the current system of bank accounting law, it is not possible to apply only the rules for valuing items and not also the general principles of financial statements for some balance sheet items, putting the imperativeness of the latter rules to the test. In the light of the current regulations, the budgetary rules are applied simultaneously. The general principles are certainly addressed to the drafters of the financial statements, as mentioned, and provide indications to the judge who must interpret them in the sense of verifying whether the supplementary information present and the non-application of the evaluation criteria prove to be in conflict with them. For the judge, the legislation that regulates the relationship between general principles and evaluation criteria determines their prescriptive nature on a general level. The discretion recognized by the regulators in the use of the evaluation criteria is valid within the limit of compliance with the principles of clarity, truthfulness and correctness, this means that the abstention from the judgment can take place within the limit marked by the general principles, which cannot be obliterated, and the observance of which, repeatedly reaffirmed by the legislation, can be enforced before the judge.