Submission redevelopment concept


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Here you will find an open MS Word file with a content structure for a restructuring concept with continuation forecast. You can fill the chapters with content yourself. This results in a complete and coherent restructuring concept that covers all essential formal requirements of institutional investors and commercial banks. The structure is divided into twelve chapters, which in turn is broken down to four sub-levels. You are welcome to adapt the structure to the specific requirements of your industry or company, expand it, shorten it or further detail it. The table of contents updates automatically when formatted consistently.

For financial planning, please refer to the Excel financial planning application available from consultingcheck.



  • This template provides you with a professional restructuring concept with a going concern forecast that meets the formal expectations of capital providers and the recommendations of the IDW S6 standard.
  • This template contains formulated text proposals for the formal statements that must be made in the remediation concept. Recommendation: Have these text passages legally checked in your finished concept.
  • This template will save you the time and effort of forming and formatting a structure yourself.
  • You can customize the proposed structure (open MS Word file).


Digital download

After ordering, you will receive a download link to the template, which you can use immediately.

Please note that this template, to which you purchase access, is for your personal use only. It is prohibited to resell the file in any form and in any digital or physical way or to publish it in any physical or online publication without my permission. I am the only copyright owner of this file.

Link to download: MS Word document


What is a restructuring concept with a going concern forecast?

If a company runs into acute economic difficulties, drastic restructuring measures must be taken to save the company.

In such situations, commercial banks and other providers of capital usually demand a restructuring concept with a going concern forecast from the management. Such a reorganization expert opinion must meet the legal requirements (relevant BGH rulings) and should comply with the recommendations of the IDW S6 standard.

The restructuring concept should first provide information on which crisis phase the company is in: Liquidity crisis with risk of insolvency or bankruptcy, earnings crisis, sales crisis, strategy/structure crisis, shareholder/stakeholder crisis. From this section, the need for remediation should become comprehensibly apparent.

The concept should also clearly identify the causes of the crisis. Furthermore, the paper should identify concrete conceptual approaches with which the company can be restructured, if necessary, and make a clear statement on its ability to be restructured (ability to continue as a going concern). An action-oriented implementation guide is recommended.

Finally, the reorganization concept should identify essential conditions for successful reorganization. These primarily include contributions from shareholders, commercial banks, suppliers, customers and employees.


What is IDW S6?

The Institute of Public Auditors in Germany (IDW), headquartered in Düsseldorf, promotes the work of public auditors. To support auditors, the IDW publishes so-called pronouncements, which include standards (S).

One of these standards of the IDW is the “S6” for the preparation of restructuring concepts. IDW S6 has become a generally accepted recommendation to which restructuring concepts should be oriented.

Additional information

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