In a currently published ruling (II ZR 88/16) the Federal Supreme Court follows the IDW Standard “Evaluation of the presence of grounds for insolvency” (IDW S 11). So far the opinion of the Federal Supreme Court could be interpreted such that an existing liquidity gap does not lead to the obligation to apply for insolvency proceedings, if sufficient payments are received within the next three weeks. According to this interpretation future outgoing payments (so-called liabilities II) are not relevant (so-called bow wave).