Decree-law no. 26/2015, dated 6 February 2015, enacted a set of measures aimed at creating more favourable conditions in Portugal for restructuring companies that are undergoing economic/financial difficulties as well as for implementing long-term funding facilities and introducing new instruments regarding their re-capitalization. This set of measures forms a system – called SIREVE – designed to recover companies (the company) in financial difficulties or about to apply for restructuring to be implemented outside of insolvency court proceedings.