Lesson input file
demo-en.xlsx
files/input/demo-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 plan assumes EUR 50,000 in new financing. No lender commitment, conditions, drawdown date or repayment schedule is attached. |
| 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 | 50000 |
| Procedure costs | 20000 |
| Creditor payments | 130000 |
| Opening cash | 0 |
| Closing cash reported by the plan | 0 |
| Company annual plan. Closing cash is the arithmetic balance of supplied values. It establishes neither funding availability nor cash sufficiency within individual months. | |