Statement with software or manual statement

Compared

The structure required by Article 1130-bis

Article 1130-bis of the Italian Civil Code, introduced by Law 220 of 2012, states that the annual statement contains the income and expense items and any other data on the condominium's assets, available funds and reserves. The document is made up of an accounting register, a financial summary and an explanatory note on the management, including ongoing relationships and pending matters.

Case law has reaffirmed that these three parts are inseparable and must represent the same management in a verifiable way: the register records cash movements chronologically, the summary presents the accrual position, the note illustrates the salient aspects. The critical point is therefore the consistency between the three parts, which must tell the same story without contradictions.

The risk of inconsistency in the manual statement

Assembling the statement by hand means building the three parts from different sources: the accounting registers, the cash daybooks, the manager's notes. Each part is drafted separately and then aligned, and a datum updated in one source but not the others produces an inconsistency the meeting may dispute.

This alignment work is all the more fragile the more complex the management: more accounts, more funds, more pending matters to report in the note. A last-minute correction on one item forces reassembling the affected parts, with the risk that one of the three lags behind. Consistency, which the law requires, depends entirely on the attention of whoever assembles it.

The statement derived from the entries

Software builds the statement from the same accounting entries: the chronological register derives from the recorded movements, the financial summary from the balances, the note gathers the data on assets and ongoing relationships. The three parts share the same source, so they stay consistent by construction.

This changes the nature of the work: instead of assembling and aligning, the manager records the entries during the year and the statement is a representation of them. A correction on a movement is reflected in all the parts that depend on it, without manual reassembly. The time before the meeting shifts from assembly to reviewing the result.

Traceability and readability for owners

When an owner asks about an item in the statement, in the manual approach you have to trace back to the entry behind it through separate registers. In software each statement item is linked to the accounting movement that generates it, so verification is immediate and the transparency the law requires is easier to ensure.

Readability is the other aspect: the statement is not a formal formality, but the document through which owners understand how their contributions were spent. A clear structure, with a consistent register, summary and note, helps the meeting understand and approve, reducing disputes that arise more from a confusing document than from management errors.

What changes in practice

In a small condominium with few movements, the manual statement can be manageable, but it still requires discipline to keep the three parts consistent. As complexity grows, more accounts, funds, pending matters and buildings, the assembly and alignment work grows faster than the added value, and the risk of inconsistencies rises just as the meeting deadline tightens.

AmministraPro derives the statement from the accounting entries, producing an accounting register, a financial summary and an explanatory note consistent with each other, with items linked to the movements that generate them. The reporting features are described on the /funzioni page, while the plans based on units managed are on /prezzi, useful for weighing the move from a manual statement to one derived from the entries.

Frequently asked questions