Sulla prescrizione di un debito figurante nel bilancio d’esercizio della società debitrice

The essay deals with the question whether a debt that is past due, but duly recorded in the financial statements of the debtor company under the item “payables”, is subject to the statute of limitations or whether the statute of limitations is to be considered interrupted pursuant to Article 2944 of the Italian Civil Code, in the event that the presence in the financial statements of this debt, together with the other payables that are not past due, is equivalent to recognition of the right by the party against whom the right can be asserted.