Testo introduttivo

PUMA is a project designed to facilitate cooperation between banks and financial intermediaries, coordinated by the Bank of Italy. The aim of the project is to provide documentation to support the production of statistical and supervisory reports and the preparation of financial statements.

The PUMA documentation is a public good and as such it is available to anyone free of charge. It should not be regarded as professional advice to users, or as an official interpretation of legislation on reporting requirements. The information provided should not be interpreted as binding or legally enforceable with regard to compliance with reporting requirements. The PUMA documentation does not affect, amend or replace the responsibilities of intermediaries vis-à-vis the competent authorities. The reporting agents remain fully responsible for the organization of their internal reporting systems and for the correctness of their reports to the authorities.