La obra analiza el informe que la Administración Concursal ha de presentar ante el Juzgado de lo Mercantil en el proceso de concurso de acreedores: en él se estudian los Títulos IV, V y VI del Libro Primero (artículos 192 y siguientes) de la Ley actualizada al Real Decreto Legislativo 1/2020 de 5 de mayo, por el que se aprueba el Texto Refundido de la Ley Concursal.

Mediante la interpretación de la Ley y de la jurisprudencia, se desglosa y explica de forma práctica la preparación del informe de la Administración Concursal. Se comentan, también, tanto los requisitos y criterios formales, como los parámetros jurídicos y económicos a los que ha de sujetarse la emisión del informe para suministrar al Juzgado y a los acreedores cuantos datos del concursado puedan ser de su interés.

El informe supone un momento procesal de vital importancia ya que es el armazón sobre el que se desarrollará el concurso, y orientará el destino del deudor bien hacia el convenio con sus acreedores, la liquidación de su activo o la transmisión de este a un tercero. Este texto aspira a facilitar a los profesionales del derecho esta labor de recopilación de información que no siempre es sencilla, ya que cada caso concreto exige un tratamiento individualizado acorde con sus circunstancias y con la finalidad de obtener una exacta definición de la masa activa y pasiva del patrimonio del concursado, y, en su caso, plantear su impugnación u oponerse a ella.

Para una mejor exposición, se incluyen formularios de los escritos más trascendentes en el proceso.

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