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This section is dedicated to the collection of documents and publications related to Warning Systems and to Asset Quality Review.

KPI Sector and Dashboard Warning Systems

On February 14, Legislative Decree 14/2019 was published in the Official Gazette, containing the Code of business crisis and insolvency "in implementation of Law 155/2017 which governs situations of crisis or insolvency of the debtor , be it a consumer or a professional, or entrepreneur who carries out, even not for profit, a commercial, artisan or agricultural activity, operating as a natural person, legal person or other collective body, group of companies or public company, with the exclusion of the State or public bodies.

Definition of Crisis according to the legislator

Crisis indicators are imbalances of an income, equity or financial nature, related to the specific characteristics of the company and the entrepreneurial activity carried out by the debtor, taking into account the date of establishment and start of the activity, detectable through specific indices that give evidence of the sustainability of the debts for at least the following six months and the prospects of business continuity for the current year or, when the residual duration of the financial year at the time of the valuation is less than six months, for the following six months. For these purposes, significant indices are those that measure the sustainability of debt burdens with the cash flows that the company is able to generate and the adequacy of its own resources with respect to those of third parties. Crisis indicators are also significant delays in repeated and significant payments, also on the basis of the provisions of the article.

To view the specifications of the Leanus module dedicated to monitoring the company health status and to the calculation of indicators of the crisis code click here

Full article

The Leanus analysis of the impact on the Real Economy

The analysis of the IVAN LEAF

Crisis code published in the Official Journal on February 14, 2019

Crisis Code Justice Commission PRIVATE_D_ITALY

The accounting principle IFRS 9 in the bank: the perspective of the Risk Manager

The corrective proposals of the Crisis Center

Dashboard AQR extension Leanus (only for Corporate users)

Guidelines on credit institutions' credit risk management practices and accounting for expected credit losses



Business crisis, the alert indices of accountants


Nano-enterprise review, document in public consultation


Business crisis

Alert indices provided for by the Crisis and Insolvency Code (article 13 of legislative decree 14/2019) prepared by the National Council of Chartered Accountants and Accounting Experts



ALERT BUSINESS - The "parallel analyzes" of banks, what they see, what they look at, how to interface




Two Leanus menus will be dedicated to the Alert procedures which will allow both to intercept the warning signals and to carry out the simulations (on historical data, intermediate accounting situations and on business plan data) necessary to "switch off" the triggers. *



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