§ 19 para. 2 InsO was changed by German “Finanzmarktstabilisierungsgesetz”: “Over-indebtedness exists, if the assets of the debtor no longer cover the existing debts, unless the going-concern of the relevant company is predominantly likely”. Consequently the first step of a future expert opinion will be, whether “going-concern of the relevant company is predominantly likely”. This process is materially different from the approach under previous legal regulation: If the estimate of going-concern is positive, the development of an over-indebtedness status will be unnecessary.

The "Expert Committee for Enterprise Valuation and Business Management" (FAUB) of the German Institute of Public Auditors (IDW) published additional guidance on determining a risk-free base rate in the concept of an objectively-determined corporate value. According to FAUB the rate estimated for a maturity of 30 years can be also applied as a constant best estimate for the following years (sustainable rate). For details cf. IDW’s homepage.