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Because of the targeted approach of answering specific questions formulated by ABI from the viewpoint of the selected jurisdictions, the book contains a structured and in-depth overview of different legal systems on specific topics not to be found elsewhere. It details how recurrent topics in any reorganization procedure are dealt with, most notably: governance in insolvency * the financing of companies in a reorganization procedure (DIP-finance) * the use of surcharges in sales of encumbered assets * the status of IP licences in insolvency * claims trading * rules on adopting a reorganization plan. The book provides a unique insight into the current state of affairs of reorganization laws across the globe. Contributions are included from Austria, Australia, Belgium, Canada, France, Germany, Italy, Japan, the Netherlands, the People's Republic of China, South Africa, and Spain. 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