The main contents of the reorganization plan include: 1. The name of the restructured enterprise; 2. List of persons in charge and members of the board of directors and the board of supervisors to be established; 3. Assets appraisal report, intangible assets appraisal report, land use right appraisal report and property right definition report of the original enterprise assets and property rights; 4. Asset reorganization plan: state-owned equity conversion plan, foreign investment equity plan, employee stock ownership plan and total equity structure plan; 5. Ownership of the separated part after assets reorganization: non-operating assets divestiture scheme and employee resettlement scheme.
Legal basis: Article 259 of the Civil Law of People's Republic of China (PRC) stipulates that institutions and their staff who perform the duties of managing and supervising state-owned property shall strengthen the management and supervision of state-owned property according to law, promote the preservation and appreciation of state-owned property, and prevent the loss of state-owned property; Those who abuse their powers or neglect their duties and cause losses to state-owned property shall bear legal responsibilities according to law.
Whoever, in violation of the laws and regulations on the management of state-owned property, transfers at a low price, conspires to divide it up, guarantees without authorization or causes losses to state-owned property in the process of enterprise restructuring, merger and division, and related party transactions, shall bear legal responsibilities according to law.