assets/courses/composizione-negoziata/files/input/case-en.md

SYNTHETIC EXERCISE. Role: company advisor. Position at 31 October 2026. Reported bank cash: EUR 50,000. Assumed receipt: EUR 100,000 on 15 November 2026; no debtor confirmation. Expected payment: EUR 80,000 on 30 November 2026. No other flows supplied: this limited population exercises the workflow and does not establish company completeness. Receivables aging, orders and business plan are missing. No professional conclusion or approval is included.