Mr Canclini is a senior partner, Certified Public Accountant and auditor; he is an ordinary member of the Associazione Italiana Analisti Finanziari (AIAF- Italian Association of Financial Analysts) and a Certified EFFAS Financial Analyst. He is an expert in corporate financial analysis, planning and management of business and financial control systems, preparation and due diligence of financial plans and modelling, debt restructuring and international accounting principles (IAS/IFRS). He gained experience on financial modelling, using both vertical software (Oracle – Hyperion Strategic Finance) and developing ownership models, tailored to meet customer needs. He often assists companies in preparing economic and financial plans in development and/or corporate restructuring. Mr Canclini is an expert in the asseveration of plan supporting corporate restructuring, and has developed the main appraisal techniques of hypothetical assumptions, in accordance with the best international practice. He deals with valuations in conformity with IAS/IFRS, in particular the definition of the value of intangibles, impairment tests and fair value assessments in the absence of an active market. He regularly co-operates with ABI training in certification programmes of the skills of bank staff in the assessment of company creditworthiness. He has held various training courses on financial analysis and debt restructuring at leading banks.