The OIC has published the opinion submitted to MASE on the accounting treatment of the Energy Release 2.0 mechanism.

This mechanism is provided for by Article 1 of Legislative Decree No. 181 of December 9, 2023, converted with amendments by Law No. 11 of February 2, 2024.

Specifically, the OIC has clarified the conditions under which energy-intensive entities that decide to transfer the obligations arising from the regulation to third parties can recognize the related benefit in their 2025 financial statements.

The press release and the opinion submitted are attached.