If the confiscation order could not be carried out, in whole or in part, due to the nature or condition of the assets, proceeds, or profits in question, or for any other reason, the judge or court may, by court order, order the confiscation of other assets, even those of lawful origin, belonging to those criminally responsible for the act, up to a value equivalent to the unexecuted portion of the confiscation initially ordered.
The same procedure shall apply when the confiscation of specific assets, proceeds, or profits is ordered, but their value is less than it was at the time of their acquisition.