(ESBG). As in the DEL, the clubs must undergo a strict financial examination. Despite this fact, some clubs still found themselves in financial difficulties throughout the season and had to withdraw, like the EC Bad Nauheim in the past. The Moskitos Essen and Eisbären Regensburg both declared insolvency on 15 April 2008, being unable to meet their debts. Both clubs were immediately relegated from the 2nd Bundesliga. Due to the structure of the 2nd Bundesliga, where all teams playing are separate companies operated by the mother club, the insolvency of one of those does not mean the club itself becomes insolvent. In the 2008–09 season, the Tölzer Löwen had to declare insolvency and, despite coming second in the league, were relegated. Because the Füchse Duisburg had to return their DEL licence, the champion of the 2nd Bundesliga has the option of promotion to the DEL this season. Promotion and relegation In November 2007, the DEL has introduced promotion to the league once more. The teams placed 15th and 16th in the DEL will play a best-of-seven series to determine which club faces the 2nd Bundesliga champion for a place in the league. There is however an ongoing dispute about those games as second division clubs can only have five foreign players on contract and therefore face a handicap in comparison to the DEL clubs with currently twelve. For now, the ESBG has declared that no club from the 2nd Bundesliga would take part in these matches and therefore no promotion/relegation with the DEL will take place. The two bottom teams in the 2nd Bundesliga are relegated to the Oberliga and the top-two Oberliga teams promoted to this league. League champions * The Team promoted into the Eishockey-Bundesliga * The Team promoted into the Eishockey-Bundesliga 1 denotes Bundesliga club taking part in the promotion round * denotes Team promoted into the Eishockey-Bundesliga 2nd Bundesliga standings 1 The team finished the regular season but due to having to declare insolvency they were relegated to the last place in the standings. 2 Team withdrew from the league because of financial reasons. 3 The Hamburg Crocodiles withdrew to the Oberliga after the 1999–2000 season. 4 The team was outclosed from the league. 5 The team leaves the league, when the licence was sold by the owner. 6 The team declared insolvency but finished the insolvency before the next season. 7 The club, which organized