»The Aggravated Insufficiency of Assets. Also an analysis of the risks for the protection of assets under the German Insolvency Code with special consideration of the suspensive theory and section 105 of the German Insolvency Code«: The aggravated insufficiency of assets is a condition in German insolvency proceedings in which the new insolvency liabilities pursuant to section 209 (1) no. 2 and (2) of the German Insolvency Code (InsO) are no longer fully covered. The InsO does not contain any regulations for the further handling of proceedings in this situation. At the same time, there is also no possibility of discontinuing the proceedings due to the