The issuance of the Executive Decree of April 23, 2026, by the Ministry of Justice marks a methodological turning point for the Corporate Crisis and Insolvency Code (CCII). For crisis management professionals, the paradigm has definitively shifted: it is no longer just about verifying whether a company can actually be restored to viability, but about actively designing the best possible solution with mathematical precision.
In this new scenario, the ability to promptly estimate and liquidate assets becomes the tipping point. Let’s examine how these operational updates redefine the role of professionals and why choosing strategic partners is now more decisive than ever.
Strengthening of the Practical Test:
Concrete Evaluations from the Start
Concrete Evaluations from the Start
Among the central innovations of the Decree is a decisive strengthening of the practical test. From the very initial analyses, the regulations require immediate and highly concrete verification of whether the company is truly capable of meeting its debts and if the restructuring hypothesis represents a genuinely viable path. Abstract evaluations are no longer allowed: sustainability must be proven on the ground right from the start of the procedure.
The Liquidation Estimate and the New Checklist:
Pillars of the Restructuring Plan
Pillars of the Restructuring Plan
The Decree introduces a new checklist for plans, transforming the recovery process into a rigorous and strict methodological procedure. The real structural novelty is the obligation to include the estimated liquidation value of the assets within the judicial liquidation scenario.
To formulate proposals that genuinely protect creditors, professionals cannot rely on simple assumptions. The business plan must rest on certain, transparent, and immediately verifiable data regarding potential asset realisations. Promptly identifying the real market value of corporate assets (real estate, machinery, inventory) makes it possible to structure restructuring agreements or arrangements with creditors (concordati preventivi) that are significantly more solid in the eyes of the Court and creditors alike.
Tight Timelines and Simplifications:
When Efficiency Becomes Mandatory
When Efficiency Becomes Mandatory
The Decree redefines the negotiation process by accelerating timelines and introducing tighter constraints, such as the requirement for the independent expert to accept the appointment within two days. Concurrently, useful simplifications are provided for sub-threshold enterprises.
In a regulatory context that rewards speed and efficiency, professionals need immediate answers: asset mapping, appraisals, and due diligence must proceed at a rapid pace without delays or prolonged preliminary phases.
Gobid Group Alongside the Professional:
From Analysis to Asset Maximisation
From Analysis to Asset Maximisation
The new guided approach imposed by the Decree requires advanced specialist expertise in quantifying realisable value. In this context, a partnership with Gobid Group integrates seamlessly into the professional’s workflow, offering operational support based on three fundamental pillars: transparency, traceability, and value maximisation.
Starting from the preliminary stages, the Group provides predictive valuations based on real market data, fully consistent with the requirements of the new ministerial checklist. Further reinforcing this is operational speed—eliminating cataloguing, appraisal, and market entry lead times to precisely meet the strict temporal constraints of the regulations. The process culminates in the maximisation of asset value, combining the innovation and transparency of digital auction platforms with the strategic capability to design the ideal liquidation for any scenario—whether piecemeal or focused on business continuity—fully guaranteeing creditors’ interests and the success of the plan.
Towards Proactive Crisis Management
The Decree of April 23, 2026, does not represent yet another bureaucratic requirement, but rather an opportunity to elevate professional standards in managing distressed corporate assets. For professionals, relying on Gobid Group means entrusting the complexity of asset valuation and sales to an industry specialist, ensuring solid, timely restructuring plans that fully comply with the new ministerial directives.
