fortbestehensprognose

Calculate and document a going-concern prognosis with 12–24 month forecasts per IDW S 11.

17|2|Updated May 21, 2026

Search Tags:#prognosis #insolvency #liquidity-planning #idw-s11 #going-concern #sanierung

Ready to run

npx skills add https://github.com/borghei/AI-Skills-German-Law --skill fortbestehensprognose

💬 Prompt for ChatGPT / Claude Chat▼

Please help me install this Agent Skill.
Skill: fortbestehensprognose
Source: https://github.com/borghei/AI-Skills-German-Law/tree/main/insolvenzrecht/skills/fortbestehensprognose
Command: npx skills add https://github.com/borghei/AI-Skills-German-Law --skill fortbestehensprognose

SYSTEM DOCUMENTATION & REQUIREMENTS

What problem does it solve?

The Fortbestehensprognose helps law practitioners assess whether a client can continue as a going concern, potentially avoiding insolvency declarations by demonstrating a viable path forward.

Core Features & Use Cases

Integrated planning: combines Plan-GuV, Plan-Bilanz, and Plan-Cashflow for a 12–24 month horizon.
IDW S 11-based evaluation: applies the standard's methodical steps to factual basis, scenarios, and assessment.
Documentation & risk signals: produces clear notes on assumptions, sources, sensitivities, and required external review when needed.
Use cases: for a financially stressed client with potential liquidity support, outsourcing, or capital injection to resolve insolvency risks.

Quick Start

Create a 12–24 month integrated forecast and document the going-concern assessment in line with IDW S 11.

Frequently Asked Questions about fortbestehensprognose

High-intent search queries and answers about installing and using this skill.

FAQPage Schema

What is a going-concern prognosis under German insolvency law?▼

A going-concern prognosis assesses whether a firm's assets and liquidity support ongoing operations to avoid insolvency declarations. It requires 12–24 month forecasts, liquidity planning, and IDW S 11–based evaluation across base, stress, and worst-case scenarios.

How do I document a Fortbestehensprognose to comply with IDW S 11?▼

To comply with IDW S 11, document your going-concern prognosis by detailing assumptions, data sources, sensitivity analyses, and the stichtag. The assessment must cover factual basis, scenarios, and evaluation steps across base, stress, and worst-case variants.

When do I need a positive going-concern prognosis under §19 InsO and §15a InsO?▼

You need a positive going-concern prognosis under §19 InsO and §15a InsO when a firm faces crisis or underperformance scenarios. It demonstrates that assets and liquidity can support ongoing operations, potentially avoiding mandatory insolvency declarations.

Can I use integrated liquidity planning to resolve insolvency risks from capital injections?▼

Yes, integrated liquidity planning combining Plan-GuV, Plan-Bilanz, and Plan-Cashflow over a 12–24 month horizon evaluates whether capital injections, outsourcing, or liquidity support can resolve insolvency risks and support a viable going-concern prognosis.

Does a going-concern prognosis require external review under German insolvency standards?▼

External review is required for a going-concern prognosis when appropriate per §19 InsO, §15a InsO, §17 InsO, and IDW S 11 standards. The documentation must explicitly note when external review is needed based on the assessment's risk signals and scope.