{
  "schema_version": 1,
  "id": "IT_CC_2026.1",
  "kind": "STATUTORY_FORM_RULES",
  "effective_from": "2024-01-01",
  "effective_to": "2026-12-31",
  "currency": "EUR",
  "test": "two_out_of_three_with_entry_and_exit_transition",
  "forms": {
    "ABBREVIATED": {
      "assets": "5500000",
      "revenue": "11000000",
      "employees": "50"
    },
    "MICRO": {
      "assets": "220000",
      "revenue": "440000",
      "employees": "5"
    }
  },
  "form_components": {
    "ORDINARY": ["BALANCE_SHEET", "INCOME_STATEMENT", "CASH_FLOW_STATEMENT", "NOTES"],
    "ABBREVIATED": ["BALANCE_SHEET", "INCOME_STATEMENT", "NOTES"],
    "MICRO": ["BALANCE_SHEET", "INCOME_STATEMENT", "MICRO_NOTES_OR_FOOTER_INFORMATION"]
  },
  "form_change_consequences": {
    "MICRO_TO_ABBREVIATED": ["CASH_FLOW_STATEMENT_REMAINS_EXEMPT", "ABBREVIATED_NOTES_REQUIRED"],
    "MICRO_TO_ORDINARY": ["CASH_FLOW_STATEMENT_REQUIRED", "ORDINARY_NOTES_REQUIRED"],
    "ABBREVIATED_TO_MICRO": ["MICRO_NOTES_OR_FOOTER_CHOICE_REQUIRED"],
    "ABBREVIATED_TO_ORDINARY": ["CASH_FLOW_STATEMENT_REQUIRED", "ORDINARY_NOTES_REQUIRED"],
    "ORDINARY_TO_ABBREVIATED": ["CASH_FLOW_STATEMENT_EXEMPT", "ABBREVIATED_NOTES_PERMITTED"],
    "ORDINARY_TO_MICRO": ["CASH_FLOW_STATEMENT_EXEMPT", "MICRO_NOTES_OR_FOOTER_CHOICE_REQUIRED"]
  },
  "taxonomy_output_contracts": {
    "MICRO_FOOTER_TEXT": {
      "xbrl_concept": "itcc-ci:CommentoInformazioniCalceAlloStatoPatrimonialeMicro",
      "labels": {
        "it": {
          "guarantees_commitments_contingencies": "Garanzie, impegni e passivita potenziali",
          "director_auditor_compensation": "Compensi ad amministratori e organi di controllo",
          "own_and_parent_shares": "Azioni proprie e della controllante"
        },
        "en": {
          "guarantees_commitments_contingencies": "Guarantees, commitments and contingent liabilities",
          "director_auditor_compensation": "Directors' and supervisory bodies' compensation",
          "own_and_parent_shares": "Own and parent-company shares"
        }
      },
      "not_applicable_text": {
        "it": "non applicabile, come confermato dal professionista",
        "en": "not applicable, as confirmed by the professional"
      }
    }
  },
  "source_register": [
    {
      "id": "UNIONCAMERE_BILANCI_2026",
      "kind": "official_filing_manual",
      "title": "Manuale operativo per il deposito dei bilanci 2026",
      "url": "https://www.unioncamere.gov.it/sites/default/files/articoli/2026-05/Manuale-Operativo-Bilanci-2026.pdf",
      "retrieved_on": "2026-08-05"
    }
  ]
}