What is the content of the enterprise bankruptcy reorganization plan?

Article 8 1 of the bankruptcy law stipulates the minimum contents that the reorganization plan should include: ① the debtor's business plan; ② Classification of creditor's rights; ③ creditor's rights adjustment scheme; (4) Debt repayment plan; (5) The implementation period of the reorganization plan; ⑥ Supervision period for the implementation of the reorganization plan; ⑦ Other schemes beneficial to debtor's reorganization. Generally speaking, the reorganization plan includes the following three parts. (1) creditor's rights adjustment liquidation plan. The adjustment of creditor's rights in the reorganization plan is based on the expectation of paying off all kinds of creditor's rights in bankruptcy liquidation. Therefore, the creditor's rights with higher priority in bankruptcy liquidation are also better in the reorganization plan. Because of this difference in settlement, the creditors' meeting must vote on the reorganization plan in groups. Therefore, the classification of creditor's rights in bankruptcy law is not only the basis of creditor's rights adjustment and settlement scheme, but also the basis of creditors' meeting to vote on reorganization plan in groups. In this regard, Article 82 1 of the Bankruptcy Law stipulates the classification of creditor's rights in the reorganization plan: ① creditor's rights with security rights over the debtor's specific property; (2) Wages, medical care, disability allowance and pension expenses owed by the debtor to employees, basic old-age insurance and basic medical insurance expenses owed to employees' personal accounts, and compensation that should be paid to employees according to laws and administrative regulations; ③ Tax owed by the debtor; ④ Ordinary creditor's rights. In the case of multiple small creditors in the ordinary creditor's rights, the people's court may decide to set up a small creditor's rights group in the ordinary creditor's rights group when necessary, and give special liquidation treatment in the reorganization plan to vote as a separate creditor's rights group. The reorganization plan can adopt the following adjustment methods for all kinds of creditor's rights: deferred payment; Interest relief; Reduction and exemption of principal settlement; Changes in other payment terms (such as payment form, expense burden, etc.); Debt-to-equity swap ("debt-to-equity swap"). The creditor's rights of the same group are repaid under the same conditions in principle. According to the provisions of Article 83 of the Bankruptcy Law, the restructuring plan shall not provide for the reduction or exemption of social insurance premiums owed by debtors except for the basic old-age insurance and basic medical insurance fees in employees' personal accounts; The creditors of this fee will not participate in the voting on the draft reorganization plan. (2) Enterprise business revitalization plan. On the basis of analyzing the causes of the enterprise's predicament, the reorganization plan can choose various schemes that are conducive to improving the enterprise's assets and liabilities, financial liquidity, output capacity, profitability and market competitiveness according to the enterprise's assets, finance, marketing, management, technology and market. For example, adjusting business scope, reorganizing enterprise management, reorganizing enterprise organizational structure, merging or splitting enterprises, obtaining new loans, introducing new investors, and reducing personnel. (3) the implementation plan of the reorganization plan. According to the provisions of the bankruptcy law, the debtor is responsible for the implementation of the reorganization plan. However, this does not rule out that the reorganization plan allows the execution of transactions to be entrusted to a third party. During the supervision period stipulated in the reorganization plan, the manager shall supervise the implementation of the reorganization plan. The reorganization plan shall stipulate the implementation period and supervision period of the reorganization plan. The execution period is usually based on the completion time of the debt settlement plan, and the supervision period is usually based on the completion time of the business revitalization plan and the main part of the debt settlement plan. Therefore, the supervision period of the reorganization plan can be shorter than the implementation period.