On the occasion of the crisis produced by the COVID-19, last Friday the Royal Decree-Law 7/2020 of 12 March was published in the BOE and today the Royal Decree-Law 8/2020 has been published. Of the set of measures approved, the measures of a tax, labor and social security, commercial and financial nature affecting the development…

Insolvency refers to the state of a company or a private individual in which it is no longer able to settle outstanding payments because its expenses can no longer be covered by its income. This can be caused by, for example, bad investments, incorrectly assessed business risk or errors in the price calculation. But also…

Risk is the probability of an adverse event and its consequences. Financial risk refers to the likelihood of the occurrence of an event that has adverse financial consequences for an organization. The concept should be understood in a broad sense, including the possibility that the financial results may be higher or lower than expected. In…

Foreign investment is an international capital movement undertaken with the intention of obtaining a direct and lasting influence on the business activities of the enterprise receiving the capital or of injecting new funds into an enterprise in which the investor already holds a significant interest. These foreign investments are mostly made by multinational companies. Foreign…

In the financial and accounting context, a lease is an agreement between two parties, the lessor and the lessee, whereby the lessor allows the lessee to use an asset for a set period of time in exchange for a lump sum of money or payment in installments if they so choose. The lessor’s right to…