Liquidität und Qualität sichern, durch KVP
business analyse
The overextension concept of the insolvency order was changed by the finance market stabilisation law (FMStG). Now is valid again the overextension concept as he was valid at the moment for the bankruptcy order. Therefore, a society is not überschuldet when either the property covers the debts, or if a positive continuation forecast exists. A positive continued existence forecast or leadership forecast assumes, on the one hand, the continuation will of the enterpriser and on the other hand the continuation ability of the enterprise.
The continued existence forecast flows, in the end, in a liquidity plan. Accordingly the payment streams must be confronted in the forecast period. An acceptance about the development of a company is to be met. This may occur not from the vacuous space, but must orientate herself by the concrete frame data (enterprise draught) of the enterprise and by the market sphere.