From the discussions about the previous edition: The HRI clearly demonstrates in a convincing manner that the ESUG has not only been implemented in practice but has also been embraced, and now the goal is to further develop it together with all stakeholders. The 2nd edition of the HRI makes an outstanding contribution to this and provides important suggestions and insights for every practitioner, whether they are an insolvency administrator or a consultant, for professional implementation – because only with professionalism on all sides can the rehabilitation successes for companies in crisis be realized under the protection of insolvency law. Prof. Dr. Hans Haarmeyer, in: ZInsO 3/2015 "Simply indispensable." RiAG Frank Frind, in: InsbürO 4/2015.