Legal Lexicon

Insolvenzmasse

Deficit Procedure

The deficit procedure assesses cognitive weaknesses for targeted support. Learn more about its application and benefits in the detailed article!

Contribution Margin

Contribution margin shows how much profit remains after deducting variable costs. Discover in the article how important it is for decision-making!

Release of the Debtor

The release of the debtor terminates their payment obligation. Find out how debts can be legally forgiven—discover more in the lexicon now!

Reorganization Plan

A reorganization plan restructures companies to increase efficiency and overcome crises. Discover more in the detailed article!

Subsequent Proceedings

The subsequent proceedings govern the transition between processes or states. Curious? Discover exciting details in the lexicon article!

Liquidated

Liquidated describes the winding up of a company through the sale of assets to pay off debts. Learn more about the process and its implications!

Opening Assets

Opening assets refer to the assets available at the beginning of a financial year. Learn more about their significance and calculation in the glossary!

Distressed

Distressed describes financial distress in companies or capital investments. Learn more about this and discover opportunities in the article – read now!

Insolvency Offenses

Insolvency offenses concern criminal acts committed during company bankruptcies. Discover how the law and practice protect against liability—read the article now!

Dismissal for Lack of Assets

Dismissal for lack of assets means the termination of insolvency proceedings due to insufficient assets. Learn more about the procedure & consequences – read now!