{"id":1685,"date":"2026-10-14T13:21:28","date_gmt":"2026-10-14T11:21:28","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1685"},"modified":"2026-10-21T08:57:43","modified_gmt":"2026-10-21T06:57:43","slug":"livskraftsplaner","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/sv\/tjanster\/livskraftsplaner\/","title":{"rendered":"Planer f\u00f6r fortsatt livskraft och finansiell rekonstruktion"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1685\" class=\"elementor elementor-1685 elementor-34\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e5db16 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"2e5db16\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c9995cc e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"c9995cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-de97b38 e-con-full ca-split e-flex e-con e-parent\" data-id=\"de97b38\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-952a9d1 e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"952a9d1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2d267ae ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"2d267ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/sv\/\">Start<\/a> &nbsp;\/&nbsp; <a href=\"\/sv\/tjanster\/\">Tj\u00e4nster<\/a> &nbsp;\/&nbsp; Planer f\u00f6r fortsatt livskraft<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7116657 elementor-widget elementor-widget-html\" data-id=\"7116657\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Beslut <b>03<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c1d042 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"5c1d042\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Planer f\u00f6r fortsatt livskraft och finansiell rekonstruktion<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c31db7 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"2c31db7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Vi hj\u00e4lper dig att ta reda p\u00e5 om ditt f\u00f6retag \u00e4r livskraftigt, med vilka \u00e5tg\u00e4rder och inom vilken tid, och att presentera det med realistiska antaganden f\u00f6r banker, del\u00e4gare, investerare eller borgen\u00e4rer.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-33ff74f e-con-full ca-btns e-flex e-con e-parent\" data-id=\"33ff74f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5b7e6d7 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"5b7e6d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/sv\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Beg\u00e4r offert \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5d0455 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"f5d0455\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3371c7f elementor-widget elementor-widget-html\" data-id=\"3371c7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-facts\"><div><small>Omr\u00e5de<\/small><b>Beslut<\/b><\/div><div><small>Verksamhetsomr\u00e5de<\/small><b>Hela Spanien<\/b><\/div><div><small>Ramverk<\/small><b>TRLC \u00b7 LSC<\/b><\/div><div><small>Byr\u00e5<\/small><b>ROAC nr S1604<\/b><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0673c9e e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"0673c9e\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-5c2d051 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"5c2d051\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-22363dd e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"22363dd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cd63473 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"cd63473\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec563ba elementor-widget elementor-widget-html\" data-id=\"ec563ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"P\u00e5 den h\u00e4r sidan\"><p>P\u00e5 den h\u00e4r sidan<\/p><ul><li><a href=\"#que-es\">Vad det \u00e4r<\/a><\/li><li><a href=\"#para-quien\">F\u00f6r vem<\/a><\/li><li><a href=\"#marco-legal\">Regelverk<\/a><\/li><li><a href=\"#incluye\">Vad som ing\u00e5r<\/a><\/li><li><a href=\"#como-trabajamos\">S\u00e5 arbetar vi<\/a><\/li><li><a href=\"#documentacion\">Dokumentation<\/a><\/li><li><a href=\"#preguntas\">Vanliga fr\u00e5gor<\/a><\/li><li><a href=\"#base-legal\">R\u00e4ttslig grund<\/a><\/li><li><a href=\"#articulos\">Artiklar<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/sv\/kontakt\/\">Beg\u00e4r offert \u2192<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dd52809 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"dd52809\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-90ec0a8 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"90ec0a8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ac715f9 elementor-widget elementor-widget-html\" data-id=\"ac715f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">I korthet<\/b>En plan f\u00f6r fortsatt livskraft \u00e4r ett dokument som, utifr\u00e5n f\u00f6retagets faktiska situation, prognostiserar f\u00f6rs\u00e4ljning, marginaler, likviditet och skulder f\u00f6r att avg\u00f6ra om f\u00f6retaget kan fullg\u00f6ra sina f\u00f6rpliktelser och med vilka \u00e5tg\u00e4rder. Den anv\u00e4nds f\u00f6r att starta ett projekt, f\u00e5 finansiering eller f\u00f6rhandla med borgen\u00e4rer. Vid ekonomiska sv\u00e5righeter \u00e4r den grunden f\u00f6r de f\u00f6rebyggande instrumenten i den spanska konkurslagen, konsoliderad version (TRLC), reformerad genom lag 16\/2022, som g\u00f6r det m\u00f6jligt att f\u00f6rhandla fram en rekonstruktionsplan redan vid sannolik insolvens.\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e627514 elementor-widget elementor-widget-html\" data-id=\"e627514\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<p class=\"ca-rev\"><span class=\"ca-rev-ic\" aria-hidden=\"true\">\u2713<\/span><span>Granskad av Controlaudits revisorsteam \u00b7 Revisionsf\u00f6retag registrerat i ROAC med nr S1604 \u00b7 Uppdaterad 2026-10-13<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45588bc elementor-widget elementor-widget-html\" data-id=\"45588bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"que-es\">Vad det inneb\u00e4r<\/h2><p>En <strong>plan f\u00f6r fortsatt livskraft<\/strong> besvarar en enkel fr\u00e5ga med siffror: kan det h\u00e4r f\u00f6retaget, eller det h\u00e4r projektet, generera tillr\u00e4ckligt kassafl\u00f6de f\u00f6r att fullg\u00f6ra sina \u00e5taganden och skapa v\u00e4rde? Planen utg\u00e5r fr\u00e5n den nuvarande ekonomiska och finansiella situationen, fastst\u00e4ller uttryckliga antaganden om f\u00f6rs\u00e4ljning, marginaler, kostnader, investeringar och finansiering och prognostiserar resultatr\u00e4kning, balansr\u00e4kning och framf\u00f6r allt likviditet f\u00f6r de kommande \u00e5ren.<\/p><p>Vi ger ledningen r\u00e5d i tv\u00e5 typer av situationer. I <strong>aff\u00e4rsplaner<\/strong> f\u00f6r nya projekt, investeringar eller ny finansiering analyserar vi hur h\u00e5llbara antagandena \u00e4r, hur v\u00e4l aff\u00e4rsmodellen h\u00e4nger ihop och dess f\u00f6rm\u00e5ga att skapa v\u00e4rde, och st\u00e4mmer av mot branschreferenser och investerarnas f\u00f6rv\u00e4ntningar. Vid <strong>finansiell rekonstruktion<\/strong>, n\u00e4r det uppst\u00e5r \u00e5terkommande f\u00f6rluster, likviditetsproblem eller f\u00f6r h\u00f6g skulds\u00e4ttning, utformar vi de \u00e5tg\u00e4rder som beh\u00f6vs f\u00f6r att \u00e5terst\u00e4lla balansen och omvandlar dem till en plan som g\u00e5r att f\u00f6rhandla om.<\/p><p>Planens v\u00e4rde ligger i att den \u00e4r <strong>realistisk och verifierbar<\/strong>. En optimistisk plan \u00f6vertygar varken en bank eller en borgen\u00e4r, och inte heller revisorn, som ska utv\u00e4rdera ledningens bed\u00f6mning av f\u00f6retagets f\u00f6rm\u00e5ga till fortsatt drift. Vi f\u00f6rklarar det i v\u00e5r artikel om <a href='\/sv\/blog\/nia-es-570-reviderad-fortsatt-drift\/'>NIA-ES 570 och fortsatt drift<\/a>. N\u00e4r planen har godk\u00e4nts kan vi f\u00f6lja upp den genom v\u00e5rt <a href='\/sv\/tjanster\/ledningsgrupper\/'>deltagande i ledningsgruppen<\/a>.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74080a7 elementor-widget elementor-widget-html\" data-id=\"74080a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"para-quien\">F\u00f6r vem<\/h2><\/div><ul class=\"ca-checks\"><li>F\u00f6retag med \u00e5terkommande f\u00f6rluster, negativt r\u00f6relsekapital eller likviditetsprognoser p\u00e5 minus.<\/li><li>Bolag vars eget kapital n\u00e4rmar sig eller har sjunkit under h\u00e4lften av aktiekapitalet.<\/li><li>F\u00f6retag som ska omf\u00f6rhandla sina bankl\u00e5n eller beh\u00f6ver ny finansiering.<\/li><li>Initiativtagare till nya projekt eller investeringar som ska presentera en aff\u00e4rsplan f\u00f6r del\u00e4gare, investerare eller finansinstitut.<\/li><li>Styrelseledam\u00f6ter som \u00f6verv\u00e4ger att anv\u00e4nda de f\u00f6rebyggande instrumenten i den spanska konkurslagen och beh\u00f6ver en solid ekonomisk plan.<\/li><li>F\u00f6retag som s\u00f6ker st\u00f6d eller bidrag d\u00e4r projektets livskraft m\u00e5ste styrkas.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32ebbfd elementor-widget elementor-widget-html\" data-id=\"32ebbfd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"marco-legal\">R\u00e4ttslig ram<\/h2><p>Ingen regel kr\u00e4ver generellt att ett f\u00f6retag har en plan f\u00f6r fortsatt livskraft, men lagen st\u00e4ller upp skyldigheter och tidsfrister n\u00e4r f\u00f6retaget hamnar i sv\u00e5righeter, och i samtliga fall \u00e4r planen verktyget f\u00f6r att fatta beslut p\u00e5 faktaunderlag.<\/p><p><strong>Uppl\u00f6sningsgrund p\u00e5 grund av f\u00f6rluster.<\/strong> <a href='https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544#a363' target='_blank' rel='noopener'>Art. 363.1.e i den spanska lagen om kapitalbolag<\/a> kr\u00e4ver att bolaget uppl\u00f6ses n\u00e4r f\u00f6rlusterna har gjort att det egna kapitalet understiger h\u00e4lften av aktiekapitalet, om inte kapitalet \u00f6kas eller minskas i tillr\u00e4cklig utstr\u00e4ckning och f\u00f6rutsatt att det inte finns sk\u00e4l att ans\u00f6ka om insolvensf\u00f6rfarande. Styrelsen ska kalla till bolagsst\u00e4mma inom tv\u00e5 m\u00e5nader (art. 365), och om den inte g\u00f6r det kan ledam\u00f6terna bli solidariskt ansvariga f\u00f6r bolagets senare f\u00f6rpliktelser (art. 367). De ansvarar inte f\u00f6r dessa skulder om de inom den fristen underr\u00e4ttar domstolen om att f\u00f6rhandlingar p\u00e5g\u00e5r med borgen\u00e4rerna om en rekonstruktionsplan eller ans\u00f6ker om insolvensf\u00f6rfarande (art. 367.3).<\/p><p><strong>F\u00f6rebyggande insolvensr\u00e4tt.<\/strong> Den <a href='https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2020-4859' target='_blank' rel='noopener'>spanska konkurslagen, konsoliderad version<\/a>, reformerad genom <a href='https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2022-14580' target='_blank' rel='noopener'>lag 16\/2022<\/a>, g\u00f6r det m\u00f6jligt att underr\u00e4tta domstolen om att f\u00f6rhandlingar med borgen\u00e4rerna har inletts och att f\u00e5 en rekonstruktionsplan fastst\u00e4lld n\u00e4r g\u00e4lden\u00e4ren befinner sig i sannolik insolvens, f\u00f6rest\u00e5ende insolvens eller faktisk insolvens (art. 584). <strong>Sannolik insolvens<\/strong> f\u00f6religger n\u00e4r det objektivt sett kan f\u00f6rutses att g\u00e4lden\u00e4ren utan en rekonstruktionsplan inte kommer att kunna betala sina f\u00f6rfallande skulder i r\u00e4tt tid under de kommande tv\u00e5 \u00e5ren (art. 584.2); insolvensen \u00e4r <strong>f\u00f6rest\u00e5ende<\/strong> n\u00e4r g\u00e4lden\u00e4ren f\u00f6rutser att den inte kan betala dem under de kommande tre m\u00e5naderna (art. 2.3). Rekonstruktionsplanen kan \u00e4ndra tillg\u00e5ngar, skulder eller eget kapital, omfatta \u00f6verl\u00e5telse av produktionsenheter eller av verksamheten som p\u00e5g\u00e5ende r\u00f6relse och alla n\u00f6dv\u00e4ndiga operativa f\u00f6r\u00e4ndringar (art. 614).<\/p><p>I vissa fall utser domstolen en <strong>rekonstruktionsexpert<\/strong> (experto en la reestructuraci\u00f3n) (art. 672), till exempel n\u00e4r g\u00e4lden\u00e4ren eller borgen\u00e4rer som representerar mer \u00e4n 50\u00a0% av de ber\u00f6rda skulderna beg\u00e4r det, eller n\u00e4r fastst\u00e4llelse beg\u00e4rs av en plan som ska g\u00e4lla \u00e4ven mot klasser av borgen\u00e4rer eller del\u00e4gare som inte har r\u00f6stat f\u00f6r den. F\u00f6r mikrof\u00f6retag finns ett s\u00e4rskilt f\u00f6rfarande (art. 685). G\u00e4lden\u00e4ren ska under alla omst\u00e4ndigheter ans\u00f6ka om insolvensf\u00f6rfarande inom tv\u00e5 m\u00e5nader fr\u00e5n det att den fick eller borde ha f\u00e5tt k\u00e4nnedom om sin faktiska insolvens (art. 5.1).<\/p><p>V\u00e5r roll \u00e4r ekonomisk och finansiell: bolagsr\u00e4ttsliga och insolvensr\u00e4ttsliga beslut kr\u00e4ver juridisk r\u00e5dgivning, som vi samordnar oss med. Om vi \u00e4r f\u00f6retagets revisorer analyserar vi, innan vi \u00e5tar oss uppdraget, j\u00e4vsreglerna i den spanska revisionslagen, lag 22\/2015 (art. 14\u201316); i s\u00e5 fall kan v\u00e5r medverkan begr\u00e4nsas till att utv\u00e4rdera ledningens prognoser inom ramen f\u00f6r <a href='\/sv\/tjanster\/revision-arsbokslut\/'>revisionen av \u00e5rsbokslutet<\/a>.<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>Situation<\/th><th>Regelverk<\/th><th>Vad det inneb\u00e4r<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">Eget kapital understiger h\u00e4lften av aktiekapitalet<\/th><td>Art. 363.1.e LSC<\/td><td>Uppl\u00f6sningsgrund, om inte kapitalet \u00f6kas eller minskas i tillr\u00e4cklig utstr\u00e4ckning och f\u00f6rutsatt att insolvensf\u00f6rfarande inte ska inledas.<\/td><\/tr><tr><th scope=\"row\">Uppl\u00f6sningsgrund f\u00f6religger<\/th><td>Art. 365 och 367 LSC<\/td><td>Kallelse till bolagsst\u00e4mma inom tv\u00e5 m\u00e5nader; annars solidariskt ansvar f\u00f6r styrelseledam\u00f6terna f\u00f6r senare skulder.<\/td><\/tr><tr><th scope=\"row\">Sannolik insolvens (tidshorisont tv\u00e5 \u00e5r)<\/th><td>Art. 584 och 585 TRLC<\/td><td>M\u00f6jlighet att underr\u00e4tta domstolen om f\u00f6rhandlingar med borgen\u00e4rer om en rekonstruktionsplan.<\/td><\/tr><tr><th scope=\"row\">Rekonstruktionsplan<\/th><td>Art. 614 ff. TRLC<\/td><td>\u00c4ndring av tillg\u00e5ngar, skulder eller eget kapital, f\u00f6rs\u00e4ljning av produktionsenheter och operativa f\u00f6r\u00e4ndringar; m\u00f6jlig fastst\u00e4llelse av domstol.<\/td><\/tr><tr><th scope=\"row\">Faktisk insolvens<\/th><td>Art. 5.1 TRLC<\/td><td>Skyldighet att ans\u00f6ka om insolvensf\u00f6rfarande inom tv\u00e5 m\u00e5nader fr\u00e5n det att insolvensen blev eller borde ha blivit k\u00e4nd.<\/td><\/tr><tr><th scope=\"row\">Mikrof\u00f6retag<\/th><td>Art. 685 TRLC<\/td><td>S\u00e4rskilt f\u00f6rfarande f\u00f6r g\u00e4lden\u00e4rer med f\u00e4rre \u00e4n tio anst\u00e4llda och en oms\u00e4ttning under 700\u00a0000\u00a0\u20ac eller skulder under 350\u00a0000\u00a0\u20ac.<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ff694c elementor-widget elementor-widget-html\" data-id=\"2ff694c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"incluye\">Vad som ing\u00e5r<\/h2><\/div><div class=\"ca-inc\"><div><h3>Finansiell rekonstruktion<\/h3><p>Utv\u00e4rdering av rutinerna f\u00f6r in- och utbetalningar, betalningspolicyer f\u00f6r att f\u00f6rb\u00e4ttra likviditeten, analys av finansieringskostnaden och av nyckeltal f\u00f6r soliditet, likviditet och skulds\u00e4ttning samt omklassificering eller refinansiering av l\u00e5n.<\/p><\/div><div><h3>Aff\u00e4rsplaner<\/h3><p>Framtagning eller granskning av aff\u00e4rsplaner f\u00f6r nya projekt, investeringar eller kapitalanskaffning, med avst\u00e4mning av antagandena mot branschreferenser och investerarnas f\u00f6rv\u00e4ntningar.<\/p><\/div><div><h3>Likviditetsprognos<\/h3><p>Kortsiktiga likviditetsprognoser, till exempel f\u00f6r 13 veckor, och prognoser f\u00f6r tolv m\u00e5nader eller mer, avst\u00e4mda mot budgeten och mot f\u00f6rfallostrukturen f\u00f6r skulderna.<\/p><\/div><div><h3>Planer f\u00f6r f\u00f6rhandling med borgen\u00e4rer<\/h3><p>Ekonomisk plan som underlag f\u00f6r f\u00f6rhandlingar med finansinstitut och borgen\u00e4rer och f\u00f6r de f\u00f6rebyggande insolvensinstrumenten, i samordning med g\u00e4lden\u00e4rens advokater.<\/p><\/div><div><h3>Finansieringsk\u00e4llor och bidrag<\/h3><p>Identifiering av alternativa finansieringsk\u00e4llor, inklusive bidrag, med st\u00f6d vid ans\u00f6kan och uppf\u00f6ljning.<\/p><\/div><div><h3>Bolagsr\u00e4ttsliga \u00e5tg\u00e4rder och omorganisation<\/h3><p>Ekonomisk analys av nyemissioner, kvittning av fordringar mot aktier, fusioner och delningar samt skatteplanering av rekonstruktionen, med st\u00f6d av revisorns s\u00e4rskilda yttranden n\u00e4r lagen kr\u00e4ver dem.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-690ca3b elementor-widget elementor-widget-html\" data-id=\"690ca3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"como-trabajamos\">S\u00e5 arbetar vi<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>Diagnos<\/h3><p>Analys av den ekonomiska och finansiella st\u00e4llningen, likviditeten och skulderna samt identifiering av orsakerna till sv\u00e5righeterna. Riktv\u00e4rde: 1\u20132 veckor.<\/p><\/li><li><b>02<\/b><h3>Antaganden och \u00e5tg\u00e4rder<\/h3><p>Ledningen och vi fastst\u00e4ller antagandena om f\u00f6rs\u00e4ljning, marginaler och kostnader och de operativa och finansiella \u00e5tg\u00e4rderna, med ansvariga och tidsplan.<\/p><\/li><li><b>03<\/b><h3>Integrerade prognoser<\/h3><p>Modell f\u00f6r resultatr\u00e4kning, balansr\u00e4kning och likviditet f\u00f6r planens tidshorisont, med basscenario och negativt scenario samt k\u00e4nslighetsanalys.<\/p><\/li><li><b>04<\/b><h3>Slutsats om livskraft<\/h3><p>Bed\u00f6mning av om f\u00f6retaget kan fullg\u00f6ra sina f\u00f6rpliktelser, inom vilken tid och med vilka behov av finansiering eller skuldomstrukturering.<\/p><\/li><li><b>05<\/b><h3>Presentation och uppf\u00f6ljning<\/h3><p>St\u00f6d vid presentationen av planen f\u00f6r banker, del\u00e4gare eller borgen\u00e4rer och regelbunden uppf\u00f6ljning av utfallet mot prognosen.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a240916 elementor-widget elementor-widget-html\" data-id=\"a240916\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"documentacion\">Underlag och leveranser<\/h2><\/div><div class=\"ca-docs\"><div><h3>Vad vi beh\u00f6ver fr\u00e5n dig<\/h3><ul><li>\u00c5rsbokslut f\u00f6r de tre senaste r\u00e4kenskaps\u00e5ren och en aktuell r\u00e5balans.<\/li><li>Befintlig likviditetsprognos och aktuella kontoutdrag.<\/li><li>Specifikation av finansiell skuld: krediter, l\u00e5n, f\u00f6rfallodagar, s\u00e4kerheter och villkor (covenants).<\/li><li>\u00c5ldersanalys av kundfordringar och leverant\u00f6rsskulder samt skulder till skattemyndigheten och socialf\u00f6rs\u00e4kringen.<\/li><li>Budget f\u00f6r r\u00e4kenskaps\u00e5ret, orderstock och de viktigaste kunderna och marknaderna.<\/li><li>Specifikation av lager efter \u00e5lder och av planerade investeringar.<\/li><li>Personalstyrka och personalkostnader.<\/li><li>Bolagsordning och f\u00f6rdelning av aktiekapitalet, om bolagsr\u00e4ttsliga \u00e5tg\u00e4rder \u00f6verv\u00e4gs.<\/li><\/ul><\/div><div><h3>Vad du f\u00e5r<\/h3><ul><li>Plan f\u00f6r fortsatt livskraft eller aff\u00e4rsplan med diagnos, antaganden, \u00e5tg\u00e4rder och slutsats.<\/li><li>Finansiell modell f\u00f6r resultatr\u00e4kning, balansr\u00e4kning och likviditet med scenarier och k\u00e4nslighetsanalyser.<\/li><li>Operativ likviditetsprognos f\u00f6r kortsiktig uppf\u00f6ljning.<\/li><li>Sammanfattning f\u00f6r banker, del\u00e4gare, investerare eller borgen\u00e4rer.<\/li><li>Regelbundna uppf\u00f6ljningsrapporter om planen, om de ing\u00e5r i uppdraget.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0d9767 elementor-widget elementor-widget-html\" data-id=\"a0d9767\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"preguntas\">Vanliga fr\u00e5gor<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-468c2b0 ca-faq elementor-widget elementor-widget-accordion\" data-id=\"468c2b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-7391\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-7391\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">N\u00e4r beh\u00f6ver mitt f\u00f6retag en plan f\u00f6r fortsatt livskraft?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7391\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-7391\"><p>N\u00e4r det finns \u00e5terkommande f\u00f6rluster, r\u00f6relsekapitalet \u00e4r negativt, likviditetsproblem v\u00e4ntas, skulderna ska omf\u00f6rhandlas eller en bank eller investerare beg\u00e4r det. Ju tidigare planen tas fram, desto fler alternativ har f\u00f6retaget.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-7392\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-7392\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Vad \u00e4r skillnaden mellan en aff\u00e4rsplan och en plan f\u00f6r fortsatt livskraft?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7392\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-7392\"><p>Aff\u00e4rsplanen beskriver och kvantifierar ett projekt eller en strategi f\u00f6r att f\u00e5 in investeringar eller finansiering. Planen f\u00f6r fortsatt livskraft fokuserar p\u00e5 att visa om f\u00f6retaget kan fullg\u00f6ra sina f\u00f6rpliktelser och med vilka \u00e5tg\u00e4rder, och anv\u00e4nds fr\u00e4mst vid ekonomiska sv\u00e5righeter eller refinansiering.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-7393\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-7393\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">F\u00f6rhindrar en plan f\u00f6r fortsatt livskraft ett insolvensf\u00f6rfarande?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7393\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-7393\"><p>Det finns ingen garanti. Planen visar om f\u00f6retaget \u00e4r livskraftigt och med vilka \u00e5tg\u00e4rder, och den \u00e4r grunden f\u00f6r att f\u00f6rhandla med borgen\u00e4rerna eller anv\u00e4nda de f\u00f6rebyggande instrumenten i den spanska konkurslagen, till exempel underr\u00e4ttelse om f\u00f6rhandlingar eller rekonstruktionsplan.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-7394\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-7394\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Vad \u00e4r sannolik insolvens?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7394\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-7394\"><p>Enligt art. 584.2 i den spanska konkurslagen, konsoliderad version (TRLC), f\u00f6religger den n\u00e4r det objektivt sett kan f\u00f6rutses att g\u00e4lden\u00e4ren, om ingen rekonstruktionsplan kommer till st\u00e5nd, inte kommer att kunna betala sina f\u00f6rfallande skulder i r\u00e4tt tid under de kommande tv\u00e5 \u00e5ren. Den g\u00f6r det m\u00f6jligt att agera innan insolvens har intr\u00e4tt.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-7395\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-7395\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Vad h\u00e4nder om det egna kapitalet sjunker under h\u00e4lften av aktiekapitalet?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7395\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-7395\"><p>Det \u00e4r en lagstadgad uppl\u00f6sningsgrund (art. 363.1.e LSC). Styrelsen ska inom tv\u00e5 m\u00e5nader kalla till bolagsst\u00e4mma f\u00f6r att besluta om uppl\u00f6sning eller undanr\u00f6ja grunden, till exempel genom en nyemission, och om den inte g\u00f6r det kan ledam\u00f6terna bli ansvariga f\u00f6r senare skulder. Det \u00e4r l\u00e4mpligt att kontakta en juridisk r\u00e5dgivare s\u00e5 snart situationen uppt\u00e4cks.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-7396\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-7396\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Vad \u00e4r en rekonstruktionsexpert?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7396\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-7396\"><p>Det \u00e4r en yrkesperson som domstolen utser i de fall som anges i art. 672 i den spanska konkurslagen, konsoliderad version, till exempel p\u00e5 beg\u00e4ran av g\u00e4lden\u00e4ren eller av borgen\u00e4rer som representerar mer \u00e4n h\u00e4lften av de ber\u00f6rda skulderna. Personen ska ha juridiska, finansiella och f\u00f6retagsekonomiska kunskaper och erfarenhet av rekonstruktioner.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-7397\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-7397\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Kan ni ta fram planen om ni \u00e4r mina revisorer?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-7397\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-7397\"><p>Innan vi tackar ja analyserar vi j\u00e4vsreglerna i den spanska revisionslagen. Om uppdraget skulle kunna p\u00e5verka v\u00e5rt oberoende tackar vi nej, och v\u00e5r roll blir i st\u00e4llet att utv\u00e4rdera dina prognoser inom ramen f\u00f6r revisionen av \u00e5rsbokslutet.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"N\\u00e4r beh\\u00f6ver mitt f\\u00f6retag en plan f\\u00f6r fortsatt livskraft?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>N\\u00e4r det finns \\u00e5terkommande f\\u00f6rluster, r\\u00f6relsekapitalet \\u00e4r negativt, likviditetsproblem v\\u00e4ntas, skulderna ska omf\\u00f6rhandlas eller en bank eller investerare beg\\u00e4r det. Ju tidigare planen tas fram, desto fler alternativ har f\\u00f6retaget.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vad \\u00e4r skillnaden mellan en aff\\u00e4rsplan och en plan f\\u00f6r fortsatt livskraft?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Aff\\u00e4rsplanen beskriver och kvantifierar ett projekt eller en strategi f\\u00f6r att f\\u00e5 in investeringar eller finansiering. Planen f\\u00f6r fortsatt livskraft fokuserar p\\u00e5 att visa om f\\u00f6retaget kan fullg\\u00f6ra sina f\\u00f6rpliktelser och med vilka \\u00e5tg\\u00e4rder, och anv\\u00e4nds fr\\u00e4mst vid ekonomiska sv\\u00e5righeter eller refinansiering.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"F\\u00f6rhindrar en plan f\\u00f6r fortsatt livskraft ett insolvensf\\u00f6rfarande?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Det finns ingen garanti. Planen visar om f\\u00f6retaget \\u00e4r livskraftigt och med vilka \\u00e5tg\\u00e4rder, och den \\u00e4r grunden f\\u00f6r att f\\u00f6rhandla med borgen\\u00e4rerna eller anv\\u00e4nda de f\\u00f6rebyggande instrumenten i den spanska konkurslagen, till exempel underr\\u00e4ttelse om f\\u00f6rhandlingar eller rekonstruktionsplan.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vad \\u00e4r sannolik insolvens?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Enligt art. 584.2 i den spanska konkurslagen, konsoliderad version (TRLC), f\\u00f6religger den n\\u00e4r det objektivt sett kan f\\u00f6rutses att g\\u00e4lden\\u00e4ren, om ingen rekonstruktionsplan kommer till st\\u00e5nd, inte kommer att kunna betala sina f\\u00f6rfallande skulder i r\\u00e4tt tid under de kommande tv\\u00e5 \\u00e5ren. Den g\\u00f6r det m\\u00f6jligt att agera innan insolvens har intr\\u00e4tt.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vad h\\u00e4nder om det egna kapitalet sjunker under h\\u00e4lften av aktiekapitalet?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Det \\u00e4r en lagstadgad uppl\\u00f6sningsgrund (art. 363.1.e LSC). Styrelsen ska inom tv\\u00e5 m\\u00e5nader kalla till bolagsst\\u00e4mma f\\u00f6r att besluta om uppl\\u00f6sning eller undanr\\u00f6ja grunden, till exempel genom en nyemission, och om den inte g\\u00f6r det kan ledam\\u00f6terna bli ansvariga f\\u00f6r senare skulder. Det \\u00e4r l\\u00e4mpligt att kontakta en juridisk r\\u00e5dgivare s\\u00e5 snart situationen uppt\\u00e4cks.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vad \\u00e4r en rekonstruktionsexpert?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Det \\u00e4r en yrkesperson som domstolen utser i de fall som anges i art. 672 i den spanska konkurslagen, konsoliderad version, till exempel p\\u00e5 beg\\u00e4ran av g\\u00e4lden\\u00e4ren eller av borgen\\u00e4rer som representerar mer \\u00e4n h\\u00e4lften av de ber\\u00f6rda skulderna. Personen ska ha juridiska, finansiella och f\\u00f6retagsekonomiska kunskaper och erfarenhet av rekonstruktioner.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Kan ni ta fram planen om ni \\u00e4r mina revisorer?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Innan vi tackar ja analyserar vi j\\u00e4vsreglerna i den spanska revisionslagen. Om uppdraget skulle kunna p\\u00e5verka v\\u00e5rt oberoende tackar vi nej, och v\\u00e5r roll blir i st\\u00e4llet att utv\\u00e4rdera dina prognoser inom ramen f\\u00f6r revisionen av \\u00e5rsbokslutet.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d2351cd elementor-widget elementor-widget-html\" data-id=\"d2351cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"base-legal\">R\u00e4ttslig grund<\/h2><p>Regelverk som n\u00e4mns p\u00e5 den h\u00e4r sidan, med l\u00e4nk till den officiella texten:<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2020-4859\" target=\"_blank\" rel=\"noopener\">Kungligt lagstiftningsdekret 1\/2020, spanska konkurslagen, konsoliderad text (Texto refundido de la Ley Concursal) (art. 2, 5, 584, 585, 614, 672 och 685)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2022-14580\" target=\"_blank\" rel=\"noopener\">Lag 16\/2022 av den 5 september om reform av den konsoliderade texten av den spanska konkurslagen<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">Kungligt lagstiftningsdekret 1\/2010, konsoliderad text av spanska lagen om kapitalbolag (Ley de Sociedades de Capital) (art. 363, 365 och 367)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Lag 22\/2015 av den 20 juli 2015, spanska revisionslagen (Ley de Auditor\u00eda de Cuentas) (art. 14\u201316, oberoende)<\/a><\/li><\/ul><p class=\"ca-note\">Allm\u00e4n information, uppdaterad 2026-10-13. Den ers\u00e4tter inte en analys av ditt specifika fall.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7591fcd ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"7591fcd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"ca-prose\"><h2 id=\"articulos\">Relaterade artiklar<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/vilande-bolag-utan-ingivna-arsbokslut\/\"><small>2026-10-20 \u00b7 F\u00f6retag i kris och bolagstransaktioner<\/small><b>N\u00e4stan tv\u00e5 miljoner vilande bolag utan ingivna \u00e5rsbokslut: vad styrelseledam\u00f6terna riskerar<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/skoindustrin-alicante-livskraft-rekonstruktion\/\"><small>2026-10-05 \u00b7 F\u00f6retag i kris och bolagstransaktioner<\/small><b>Skokrisen i Elche och Elda: finansiella nyckeltal f\u00f6r att agera i tid<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/nyemission-genom-kvittning-revisorns-intyg\/\"><small>2026-10-02 \u00b7 F\u00f6retag i kris och bolagstransaktioner<\/small><b>Nyemission genom kvittning av fordringar: revisorns intyg enligt art. 301 LSC<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-088a88f e-con-full ca-sec e-flex e-con e-parent\" data-id=\"088a88f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c05c2b9 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"c05c2b9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5879b73 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"5879b73\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2102e30 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"2102e30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Relaterade tj\u00e4nster<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-944ff71 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"944ff71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Detta kan ocks\u00e5 intressera dig<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-17c594e e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"17c594e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-40df002 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"40df002\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/due-diligence\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d2f9f8b elementor-widget elementor-widget-html\" data-id=\"d2f9f8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"11\" cy=\"11\" r=\"7\"\/><path d=\"M21 21l-4.3-4.3\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f9e9c07 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"f9e9c07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Finansiell due diligence<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee5e4a4 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"ee5e4a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Grundlig analys vid f\u00f6retagsf\u00f6rv\u00e4rv, f\u00f6rs\u00e4ljningar och omstruktureringar.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae0ff38 elementor-widget elementor-widget-html\" data-id=\"ae0ff38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Finansiell due diligence<\/span><span>Skattem\u00e4ssig due diligence<\/span><span>Arbetsr\u00e4ttslig due diligence<\/span><span>Riskkapital och family offices<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb36ce9 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"eb36ce9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-ac6fcdc e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"ac6fcdc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/foretagsvardering\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-609dcfa elementor-widget elementor-widget-html\" data-id=\"609dcfa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><rect x=\"3\" y=\"7\" width=\"18\" height=\"13\" rx=\"2\"\/><path d=\"M8 7V5a2 2 0 012-2h4a2 2 0 012 2v2\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e904f4 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"5e904f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">F\u00f6retagsv\u00e4rdering<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7d6441 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"b7d6441\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Oberoende v\u00e4rderingar av bolag, verksamheter och f\u00f6retagstillg\u00e5ngar.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cf3683 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"5cf3683\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-8704e99 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"8704e99\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/foretagsstrategi\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3dd672a elementor-widget elementor-widget-html\" data-id=\"3dd672a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><circle cx=\"12\" cy=\"12\" r=\"5\"\/><circle cx=\"12\" cy=\"12\" r=\"1\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-edd66d1 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"edd66d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">F\u00f6retagsstrategi och styrning<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ef2846 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"2ef2846\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>R\u00e5dgivning inom strategisk planering med ett personligt anpassat uppl\u00e4gg.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f40d8d elementor-widget elementor-widget-html\" data-id=\"4f40d8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Finansiell och strategisk r\u00e5dgivning<\/span><span>Inf\u00f6rande av intern kontroll<\/span><span>Rutinbeskrivningar<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-109a6be ca-gowrap elementor-widget elementor-widget-html\" data-id=\"109a6be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c3b1798 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"c3b1798\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b8273d8 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b8273d8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0b8aa74 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"0b8aa74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Beg\u00e4r en offert p\u00e5 en plan f\u00f6r fortsatt livskraft<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2e0ec2 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"b2e0ec2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ber\u00e4tta om ditt \u00e4rende s\u00e5 kontaktar en revisor fr\u00e5n byr\u00e5n dig.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-edcf2bb e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"edcf2bb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b5bad3 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"1b5bad3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/sv\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Beg\u00e4r offert \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ccc662 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"7ccc662\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Planer f\u00f6r fortsatt livskraft, aff\u00e4rsplaner och finansiell rekonstruktion: likviditet, skulder och \u00e5tg\u00e4rder f\u00f6r att i tid f\u00f6rhandla med banker och borgen\u00e4rer.<\/p>\n","protected":false},"author":1,"featured_media":296,"parent":1664,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":"","_elementor_version":"4.3.4","_wp_page_template":"elementor_header_footer"},"class_list":["post-1685","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Planer f\u00f6r fortsatt livskraft i Spanien | Controlaudit<\/title>\n<meta name=\"description\" content=\"Planer f\u00f6r fortsatt livskraft, aff\u00e4rsplaner och finansiell rekonstruktion: likviditet, skulder och \u00e5tg\u00e4rder f\u00f6r att i tid f\u00f6rhandla med banker och borgen\u00e4rer.\" \/>\n<meta name=\"robots\" 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