: (1) The restructuring manager must submit a report to the court with details of the company's business, assets and financial status and proposed restructuring program within the restructuring period.
(2) If a restructuring program is proposed in the report under sub-section (1), the following should be mentioned in relation to such program:-
(a) Brief description and analysis of the proposed program,
(b) details of the effect on the company's creditors if the proposed program is implemented,
(c) a comparative statement of the returns and effects which the company would have received if the company had been wound up immediately and which the creditors would have received if the restructuring program had been implemented, and
(d) If the restructuring program is implemented, the company will not fall into bankruptcy, along with the statement of the restructuring manager's opinion.
(3) Except as written below, the restructuring program proposal prepared in accordance with sub-section (1) shall not have any formal form and format:-
(a) Full description of the program to be implemented by the company in the future and a written description of the relevant proposal,
(b) If the program is implemented, the company's creditors will benefit more if the company is restructured without immediate liquidation,
(c) a statement that no part of the proposed program is unlawful or prohibited by applicable law;
(d) If the program is implemented, details of how the company will be separated from the state of being in Damasahi or not in Damasahi.
(4) The program prepared in accordance with this section should also include the details of the payment of the expenses incurred during the investigation period or the period of restructuring and the salary of the investigation officer or the restructuring manager.