Allen & Overy's Restructuring Across Borders website provides summaries of the different restructuring and insolvency regimes across the world and allows the user to compare jurisdictions using a "traffic-light" system and key commentary. Comparisons extend to EU legislation regarding restructuring and insolvency proceedings and security over financial collateral. In due course, the website will also compare and contrast directors' duties in various jurisdictions when a company is in financial difficulties.