{"version":"1.0","provider_name":"EC News - Area fiscale","provider_url":"https:\/\/www.ecnews.it\/fiscale","author_name":"sviluppo@aethic.ai","author_url":"https:\/\/www.ecnews.it\/fiscale\/author\/sviluppoaethic-ai\/","title":"La tabella \u201cABC\u201d del Patrimonio netto - EC News - Area fiscale","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"JKujlXPa26\"><a href=\"https:\/\/www.ecnews.it\/fiscale\/societa-e-bilancio\/bilancio\/la-tabella-abc-del-patrimonio-netto\/\">La tabella \u201cABC\u201d del Patrimonio netto<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.ecnews.it\/fiscale\/societa-e-bilancio\/bilancio\/la-tabella-abc-del-patrimonio-netto\/embed\/#?secret=JKujlXPa26\" width=\"600\" height=\"338\" title=\"&#8220;La tabella \u201cABC\u201d del Patrimonio netto&#8221; &#8212; EC News - Area fiscale\" data-secret=\"JKujlXPa26\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n<\/script>\n","thumbnail_url":"https:\/\/www.ecnews.it\/app\/uploads\/sites\/2\/2026\/01\/flag-89.jpg","thumbnail_width":439,"thumbnail_height":250,"description":"Il contenuto tabellare della nota integrativa include la compilazione di prospetti in cui \u00e8 necessario indicare l\u2019origine, la disponibilit\u00e0 e la distribuibilit\u00e0 delle riserve. Un\u2019analisi particolarmente utile \u00e8 fornita nell\u2019appendice B) del nuovo Principio contabile Oic 28 \u00abIl Patrimonio netto\u00bb. L\u2019art. 2424 c.c. fornisce infatti una classificazione del patrimonio netto per \u201corigine\u201d ma, in nota&#8230;"}