Il patrimonio netto nei bilanci del triennio 2019-2021

This study examined the composition of the net worth of a sample of about 22,000 companies that prepare their financial statements according to national accounting rules during the three-year period 2019-2021. The analysis allows, firstly, to assess the different “sources” that constitute the net equity (contributions from owners, self-financing, revaluations) and the consequences of the economic crisis arising from the COVID-19 pandemic on the financial statements, particularly significant in 2020. Furthermore, it enables an appreciation of the impact of the emergency legislation on the revaluation of fixed assets, which allowed companies to consolidate the value of their net worth. With regard to the consequences of the pandemic crisis, the collected evidence indicates a substantial “resilience” of the financial statements, both in terms of economic and equity results. Regarding the impacts of the revaluations, the analysis confirms a significant interest on the part of the companies, which have revalued their property assets in an extremely significant manner.