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La tercera edición del libro Preconcursalidad y Reestructuración empresarial, persigue construir, una teoría general sobre la restructuración preconcursal de empresas y particulares en insolvencia o proximidad a ésta, analizándose en el ámbito europeo y norteamericano los distintos modelos existentes, en el marco de la Directiva UE 2019/1023 sobre reestructuración preventiva, exoneración de deudas e inhabilitaciones y sobre medidas para aumentar la eficiencia de los procedimientos de restructuración, insolvencia y exoneración de deudas, que en breve tendremos que transponer a nuestro Derecho. En dicho contexto, se sitúa el Texto Refundido de la Ley Concursal recientemente aprobado en virtud del Real Decreto leg. 1/2020, de 5 de mayo, en el que abordamos el régimen jurídico de los «acuerdos de refinanciación» y los «acuerdos extrajudiciales de pagos», así como de los mecanismos exoneratorios de pasivo insatisfecho y la incidencia en este régimen de las normas temporales de emergencia COVID-19, con particular atención al complejo «componente técnico» de esta regulación. El libro contiene, además, un análisis de la responsabilidad en la que podrían incurrir las entidades financieras en el marco de los acuerdos preconcursales, así como en conexión con la calificación del concurso y la eventual imputación de la condición de es de hecho. Se trata de una monografía orientada no solo al ámbito académico, sino también a los operadores, con análisis de relevantes resoluciones dictadas por el Tribunal Supremo, Audiencias, Juzgados de lo Mercantil y en su caso de primera instancia, así como de las Resoluciones dictadas por el Tribunal de Justicia y el Tribunal General de la Unión Europea, a lo que se añaden las Resoluciones de la Dirección General de Registros y el Notariado con incidencia en materia de preconcursalidad y exoneración de pasivo insatisfecho.