Law no. 40 of 5 June 2020, published in Italian Official Journal no. 143 dated 6 June 2020, converted into law with amendments DL 23/2020, the so-called Liquidity Decree. New provisions introduced upon conversion include amendments to the write-up of company assets and shareholdings under art. 6-bis “Provisions to support the hotel and spa’s industries” and art. 12-ter “Provisions on corporate assets” (which applies to all other companies).