Lesson input file
practice-en.xlsx
files/practice/practice-en.xlsx
Reading view of visible worksheets. Stored values are not recalculated; formatting and hidden sheets remain in the original Excel file.
Case
| Officina Riva — draft composition plan | |
|---|---|
| All names, amounts and documents are fictional. Teaching draft, not filed. | |
| Business and request | Officina Riva S.r.l. maintains machinery in Italy. The professional requests an initial review of the proposal and plan, with questions and documents to request. |
| Stage and date | Draft dated 14 September 2026. No filing, procedure number or court order is documented. The supplied creditor position is dated 31 August 2026. |
| Proposal | The business proposes to continue operating directly in 2027. Creditors lists three positions and intended payments. Unsecured status and a single class are company proposals requiring review. Voting has not been assessed. |
| Available documents | This file contains the proposal summary, supplied creditor list, estimated liquidation recoveries and an annual cash plan. Amounts are euros, not thousands. |
| Missing evidence | No attestation, supporting accounts, creditor contracts, tax/social-security perimeter review, liquidation valuation or monthly forecasts are supplied. Completeness of the creditor list is unproven. Liquidation estimates are the company’s. |
| Financing | The update assumes only EUR 30,000 in new financing. Creditors, payments and operating flows are unchanged. No new document establishes availability or conditions of funding. Review the whole file against this new version. |
| Implementation | Payments to the three creditors are planned by 31 December 2027. Operations are assumed to start in January 2027. Procedure costs and timing require review; neither approval nor feasibility is attested. |
Creditors
| Creditors | |||
|---|---|---|---|
| All names, amounts and documents are fictional. Teaching draft, not filed. | |||
| Creditor | Claim (EUR) | Proposed payment (EUR) | Liquidation estimate (EUR) |
| Alba Componenti | 100000 | 65000 | 45000 |
| Borea Materiali | 60000 | 39000 | 27000 |
| Cima Trasporti | 40000 | 26000 | 18000 |
Plan
| 2027 cash plan (EUR) | |
|---|---|
| Operating receipts | 300000 |
| Operating payments | 200000 |
| Assumed new financing | 30000 |
| Procedure costs | 20000 |
| Creditor payments | 130000 |
| Opening cash | 0 |
| Closing cash reported by the plan | -20000 |
| Company annual plan. Closing cash is the arithmetic balance of supplied values. It establishes neither funding availability nor cash sufficiency within individual months. | |