Corporate resilience and risk management

Recognizing risks and strengthening resilience

• Typical risk indicators: Identify risks of practical relevance based on specific indicators in the company in order to recognize potential threats at an early stage.
• Indicators in the annual financial statements and management report: Where are there important indications of potential risks for internal and external analysis?
• What impact do the Money Laundering and Supply Chain Act and the ESG regulations have on risk management?
• Instruments of corporate analysis: What risks arise along the value chain and when do risks become threatening? How can financial planning and controlling be used to recognize symptoms at an early stage and what measures can be taken to counteract them?
• Setting up a risk management system (RMS): How is an early crisis detection system set up and how can it be used for successful corporate management?

Financial planning

• Determining the planning assumptions: What is the basis of successful planning and how are planning assumptions determined?
• Development of an integrated planning calculation (balance sheet, income statement and financial planning): Which tools can be used? What data is required for an integrated planning calculation?

Insolvency maturity assessment with application of IDW S 11 and case law of the BGH

• Legal requirements and standards for insolvency maturity assessment.
• Steps and methods of insolvency maturity assessment.

Business restructuring

•  What impact will the introduction of the StaRUG have on limited liability companies? What measures can reasonably be taken to improve the financial position of a company?
• Performance-based restructuring: What measures can a company take to improve its operational performance?
• Judicial/extrajudicial restructuring: Restructuring through insolvency proceedings or through an arrangement with creditors.
• Components of a restructuring report with application of IDW S 6: including analysis of the economic situation of the company, assessment of the ability and worthiness of restructuring, presentation of the restructuring measures and forecast of the future development of the company.
• Implementation and evaluation of the restructuring measures: Reviewing the effectiveness of the measures taken with the aim of putting the company back on a solid footing and securing it for the long term.