{"id":8303,"date":"2024-11-14T11:57:17","date_gmt":"2024-11-14T11:57:17","guid":{"rendered":"https:\/\/pmrsa.pl\/?p=8303"},"modified":"2025-05-30T17:50:46","modified_gmt":"2025-05-30T17:50:46","slug":"what-is-the-restructuring-plan-and-what-does-it-contain","status":"publish","type":"post","link":"https:\/\/pmrsa.pl\/en\/what-is-the-restructuring-plan-and-what-does-it-contain\/","title":{"rendered":"Restructuring plan \u2013 what is it and what does it contain?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">As Terry Pratchett wrote:<em>If a person has a Plan, he is already halfway to his goal.<\/em>\u201d. Projection of intentions and actions within the framework of \u201chealthy\u201d activity allows for time optimization, improves management efficiency and streamlines processes. As practice shows, it is also of key importance for crisis management, which is why the restructuring plan is a fundamental document also in restructuring proceedings.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Contents:<\/strong><\/p>\n\n\n\n<div class=\"wp-block-aioseo-table-of-contents\"><ul><li><a href=\"#aioseo-kilka-slow-o-artykule-posluchaj\">A few words about the article - Listen<\/a><\/li><li><a href=\"#aioseo-czym-jest-plan-restrukturyzacyjny\">What is a restructuring plan?<\/a><\/li><li><a href=\"#aioseo-jakie-sa-rodzaje-planow-restrukturyzacyjnych\">What types of restructuring plans are there?<\/a><\/li><li><a href=\"#aioseo-co-zwiera-wstepny-plan-restrukturyzacyjny-a-co-pelny-planu-restrukturyzacyjnego\">What is included in the preliminary restructuring plan and what is included in the &quot;full&quot; restructuring plan<\/a><\/li><li><a href=\"#aioseo-plan-restrukturyzacyjny-jako-dokument-interdyscyplinarny\">Restructuring plan as an interdisciplinary document<\/a><\/li><li><a href=\"#aioseo-kto-i-kiedy-sporzadza-plan-restrukturyzacyjny\">Who prepares the restructuring plan and when?<\/a><\/li><li><a href=\"#aioseo-czy-plan-restrukturyzacyjny-podlega-zatwierdzeniu\">Is the restructuring plan subject to approval?<\/a><\/li><li><a href=\"#aioseo-czy-plan-restrukturyzacyjny-moze-byc-zmieniany-po-zatwierdzeniu\">Can a restructuring plan be changed after approval?<\/a><\/li><\/ul><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\" id=\"aioseo-kilka-slow-o-artykule-posluchaj\">A few words about the article - Listen<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-audio\"><audio controls src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/11\/Plan-restrukturyzacyjny-\u2013-czym-jest-i-co-zawiera.mp3\"><\/audio><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"aioseo-czym-jest-plan-restrukturyzacyjny\"><strong>What is a restructuring plan?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The restructuring plan is a document that is mandatory in each of the <a href=\"https:\/\/pmrsa.pl\/en\/restructuring-information\/\" title=\"\">four types of restructuring proceedings<\/a>. It plays a key role both for the entrepreneur as a kind of signpost to exit the crisis, but also for the broadly understood business environment, allowing for the assessment of the coherence of the concept of the company&#039;s recovery and the feasibility of the proposed method of realizing the rights of creditors. Reliable preparation of the document supported by a thorough internal and industry analysis, taking into account risk identification, is of key importance, because it directly translates into the effectiveness of the company&#039;s rescue process, the ability to conclude an arrangement and long-term financial stabilization.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"aioseo-jakie-sa-rodzaje-planow-restrukturyzacyjnych\"><strong>What types of restructuring plans are there?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The Restructuring Law distinguishes two types of plans.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The first of them \u2013 the preliminary restructuring plan is prepared at the stage of preparing the proceedings and is a mandatory element of the application to open accelerated arrangement proceedings, arrangement proceedings and remedial proceedings. The information contained in the document constitutes the basis for issuing a positive procedural decision on opening the proceedings. In turn, in <a href=\"https:\/\/pmrsa.pl\/en\/simplified-restructuring\/\" title=\"\">proceedings for approval of the arrangement<\/a> its preparation is one of the requirements for the announcement of the arrangement date, with which the law associates the effects of pre-enforcement protection.&nbsp;<br>The second \u2013 &quot;<em>full<\/em>\u201drestructuring plan \u2013 is a comprehensive document defining the overall strategy of operations supported by forecasts and analysis of the company itself and the situation in the industry.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"aioseo-co-zwiera-wstepny-plan-restrukturyzacyjny-a-co-pelny-planu-restrukturyzacyjnego\"><strong>What is included in the preliminary restructuring plan and what is &quot;<em>full&quot;<\/em> restructuring plan<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The preliminary restructuring plan should include at least:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>analysis of the causes of the debtor\u2019s difficult economic situation,<\/li>\n\n\n\n<li>preliminary description and overview of planned restructuring measures and related costs,<\/li>\n\n\n\n<li>a preliminary timetable for the implementation of restructuring measures,<\/li>\n\n\n\n<li>the debtor&#039;s financial statement prepared as at a date falling within thirty days prior to the date of submission of the application, or an indication of the reasons for not attaching such a statement.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The restructuring plan should include at least:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a description of the debtor\u2019s enterprise, along with information on the current and future state of supply and demand in the market sector in which the enterprise operates,<\/li>\n\n\n\n<li>analysis of the causes of the debtor\u2019s difficult economic situation,<\/li>\n\n\n\n<li>a presentation of the proposed future strategy for running the debtor\u2019s business and information on the level and type of risk,<\/li>\n\n\n\n<li>full description and overview of planned restructuring measures and related costs,<\/li>\n\n\n\n<li>a timetable for the implementation of restructuring measures and the final deadline for implementing the restructuring plan,<\/li>\n\n\n\n<li>information on the production capacities of the debtor\u2019s enterprise, in particular on their utilization and reduction,<\/li>\n\n\n\n<li>a description of the methods and sources of financing, including the use of available capital, the sale of assets to finance restructuring, the financial obligations of shareholders and third parties, in particular banks or other lenders, the amount of public aid granted and applied for, and de minimis aid or de minimis aid in agriculture or fisheries, and a demonstration of the need for it,<\/li>\n\n\n\n<li>projected profits and losses for the next five years based on at least two forecasts,<\/li>\n\n\n\n<li>names and surnames of persons responsible for the execution of the arrangement,<\/li>\n\n\n\n<li>names and surnames of the authors of the restructuring plan,<\/li>\n\n\n\n<li>date of preparation of the restructuring plan.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The Act uses the term &quot;at least&quot;, which means that in justified cases the plan may be extended to include additional information. It may also be limited if, due to the size or nature of the debtor&#039;s enterprise, determining all of the information listed is not possible or is not necessary to assess the possibility of implementing the arrangement, and the legislator does not provide for the possibility of limiting the scope of the initial restructuring plan.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"aioseo-plan-restrukturyzacyjny-jako-dokument-interdyscyplinarny\"><strong>Restructuring plan as an interdisciplinary document<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A restructuring plan is a document that covers many different disciplines, of which the most intuitive ones are law, finance and specialists according to industry characteristics. For this reason, at the preparation stage, in order to ensure reliability and, above all, feasibility based on the projection of properly selected actions, risk identification and feasible forecasting assumptions, the cooperation of specialists from various fields is extremely important. As already indicated, a well-prepared and prepared plan is primarily intended to help the entrepreneur himself in the effective implementation of remedial actions, but also to provide a basis for making decisions by his <a href=\"https:\/\/pmrsa.pl\/en\/about-us\/\" title=\"\">creditors<\/a>. Its submissions must therefore be consistent in all areas and from the perspective of each recipient. It should be remembered that, for example, banks will place greater emphasis on financial data, and contractors on industry assumptions and forecasts - hence consistency must be ensured at every level.&nbsp;<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"aioseo-kto-i-kiedy-sporzadza-plan-restrukturyzacyjny\"><strong>Who prepares the restructuring plan and when?<\/strong><br><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The answer to this question depends on the type of procedure and the function it involves. <a href=\"https:\/\/pmrsa.pl\/en\/whether-restructuring-pays-off\/\" title=\"\">restructuring advisor<\/a>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In the procedure for approval of the arrangement, the restructuring advisor acts as the arrangement supervisor and, in accordance with the Act, together with the debtor, draws up a restructuring plan. The document is an element of the report of the arrangement supervisor and is submitted to the Court by the debtor together with the application for approval of the arrangement, i.e. no later than 3 months from the arrangement date. Despite such a specified deadline, practice requires the document to be drawn up more quickly - before the creditors cast their votes - in order to enable them to assess the feasibility of the assumptions and the possibility of implementing the proposals submitted to them, as well as for the needs of public-law creditors, who are allowed to verify the existence and admissibility of public aid in the procedure and as part of the implementation of the arrangement.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In accelerated arrangement proceedings and arrangement proceedings, the restructuring advisor acts as the arrangement supervisor and, in accordance with the Act, the preparation of a restructuring plan falls within his competence. The instructional deadline for preparing and submitting a document in accelerated arrangement proceedings is 2 weeks, and in arrangement proceedings 30 days. Practice shows that the indicated deadlines may prove insufficient in many cases, and the complexity of the debtor&#039;s business or planned activities require a longer analysis or the involvement of external entities.&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In the restructuring proceedings, the Administrator, in agreement with the debtor, submits a restructuring plan to the judge-commissioner within 30 days from the date of opening the restructuring proceedings, whereby in this type of proceedings, as they require the implementation of the most thorough measures, the legislator has provided in the act itself that this period may be extended to 3 months.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Act allows, in particularly justified cases, the possibility of a restructuring plan being drawn up by third parties, but the consent to commission the execution of the document must be issued in advance by the Judge-Commissioner.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"aioseo-czy-plan-restrukturyzacyjny-podlega-zatwierdzeniu\"><strong>Is the restructuring plan subject to approval?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The approval of the Restructuring Plan occurs only in the restructuring proceedings, which are made by the decision of the Judge-Commissioner after obtaining the opinion of the creditors&#039; council. The Judge-Commissioner, taking into account the objectives of the restructuring proceedings, the issue of protecting the legitimate rights of creditors and third parties who are not participants in the proceedings, may also prohibit the implementation of certain actions or, on the contrary, order the implementation of others. In this type of proceedings, the Administrator, as a rule, implements the assumptions contained in the plan only after the approval of the document, the exception being actions aimed at restoring the debtor&#039;s ability to perform obligations, if the failure to take them immediately would significantly impede the possibility of achieving the objective of the proceedings.&nbsp;<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"aioseo-czy-plan-restrukturyzacyjny-moze-byc-zmieniany-po-zatwierdzeniu\"><strong>Can a restructuring plan be changed after approval?<\/strong><br><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">In the event of a change in the material conditions or circumstances of the case, the legislator has expressly allowed for the possibility of modifying the restructuring plan. Material circumstances justifying a change in the plan include, among others, a modification of the proposed future strategy for running the enterprise, restructuring measures, the schedule for their implementation, or methods of financing the arrangement. The change requires repeating the procedure appropriate for creating the plan, which translates into an extension of the duration of the proceedings, hence the importance of full involvement at the stage of projection of the original document. The position is well-established in the literature that minor, insignificant corrections that do not affect the course of the proceedings do not require a change in the plan.&nbsp;<br><strong>Comprehensive restructuring plan preparation services are offered by the company<a href=\"https:\/\/pmrsa.pl\/en\/contact\/\" title=\"\"> PMR Restructuring SA<\/a>., whose interdisciplinary team has prepared dozens of restructuring plans that have gained the approval of creditors and have been approved by courts throughout the country. The planned activities have contributed to the achievement of the objectives of the proceedings by numerous clients of the company from various industries - in case of interest, please contact us.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Jak pisa\u0142 Terry Pratchett \u201eJe\u017celi cz\u0142owiek ma Plan, to jest ju\u017c w po\u0142owie drogi do celu\u201d. Projekcja zamierze\u0144 i dzia\u0142a\u0144 w ramach \u201ezdrowej\u201d dzia\u0142alno\u015bci pozwala na optymalizacj\u0119 czasu, poprawia efektywno\u015b\u0107 zarz\u0105dzania oraz usprawnia procesy. Jak pokazuje praktyka ma te\u017c kluczowe znaczenie dla zarz\u0105dzania kryzysem, dlatego te\u017c plan restrukturyzacyjny stanowi fundamentalny dokument r\u00f3wnie\u017c w post\u0119powaniach restrukturyzacyjnych. Spis tre\u015bci: Kilka s\u0142\u00f3w o artykule- Pos\u0142uchaj Czym jest plan restrukturyzacyjny? Plan restrukturyzacyjny dokumentem sporz\u0105dzanym obligatoryjnie w ka\u017cdym z czterech rodzaj\u00f3w post\u0119powa\u0144 restrukturyzacyjnych. Pe\u0142ni on kluczow\u0105 rol\u0119 zar\u00f3wno dla przedsi\u0119biorcy jako swoisty drogowskaz wyj\u015bcia z kryzysu, ale tak\u017ce dla szeroko poj\u0119tego otoczenia biznesowego pozwalaj\u0105c na ocen\u0119 sp\u00f3jno\u015bci koncepcji uzdrowienia przedsi\u0119biorstwa oraz realno\u015bci proponowanego sposobu realizacji przys\u0142uguj\u0105cych wierzycielom praw. Rzetelne przygotowanie dokumentu poparte gruntown\u0105 analiz\u0105 wewn\u0119trzn\u0105 oraz bran\u017cow\u0105 z uwzgl\u0119dnieniem identyfikacji ryzyka ma kluczowe znaczenie, bowiem przek\u0142ada si\u0119 wprost na efektywno\u015b\u0107 procesu ratowania przedsi\u0119biorstwa, zdolno\u015b\u0107 zawarcia uk\u0142adu i d\u0142ugoterminow\u0105 stabilizacj\u0119 finansow\u0105. Jakie s\u0105 rodzaje plan\u00f3w restrukturyzacyjnych? W ustawie Prawo restrukturyzacyjne wyr\u00f3\u017cnia si\u0119 dwa rodzaje plan\u00f3w.&nbsp; Pierwszy z nich &#8211; wst\u0119pny plan restrukturyzacyjny sporz\u0105dzany jest na etapie przygotowania post\u0119powania i stanowi element obligatoryjny wniosku o otwarcie przyspieszonego post\u0119powania uk\u0142adowego, post\u0119powania uk\u0142adowego oraz post\u0119powania sanacyjnego.&nbsp; Informacje zawarte w dokumencie stanowi\u0105 podstaw\u0119 do wydania pozytywnej decyzji procesowej o otwarciu post\u0119powania. Natomiast w post\u0119powaniu o zatwierdzenie uk\u0142adu jego sporz\u0105dzenie stanowi jeden z wymog\u00f3w dla obwieszczenia o wyznaczeniu dnia uk\u0142adowego, z kt\u00f3rym ustawa wi\u0105\u017ce skutki ochrony przed-egzekucyjnej.&nbsp;Drugi \u2013 \u201epe\u0142ny\u201d plan restrukturyzacyjny \u2013 stanowi kompleksowy dokument okre\u015blaj\u0105cy ca\u0142o\u015bciow\u0105 strategi\u0119 dzia\u0142a\u0144 popart\u0105 prognozami oraz analiz\u0105 samego przedsi\u0119biorstwa i sytuacji w bran\u017cy. Co zwiera wst\u0119pny plan restrukturyzacyjny, a co \u201epe\u0142ny\u201d planu restrukturyzacyjnego Wst\u0119pny plan restrukturyzacyjny powinien zawiera\u0107 co najmniej: Plan restrukturyzacyjny powinien zawiera\u0107 co najmniej: Ustawa pos\u0142uguje si\u0119 okre\u015bleniem \u201eco najmniej\u201d, co oznacza, i\u017c w uzasadnionych przypadkach plan mo\u017ce zosta\u0107 rozszerzony o dodatkowe informacje. Dopuszcza si\u0119 r\u00f3wnie\u017c jego ograniczenie, je\u017celi z uwagi na wielko\u015b\u0107 lub charakter przedsi\u0119biorstwa d\u0142u\u017cnika ustalenie wszystkich wymienionych informacji nie jest mo\u017cliwe albo nie jest niezb\u0119dne do dokonania oceny mo\u017cliwo\u015bci wykonania uk\u0142adu, przy czym ustawodawca nie przewiduje mo\u017cliwo\u015bci ograniczenia zakresu wst\u0119pnego planu restrukturyzacyjnego. Plan restrukturyzacyjny jako dokument interdyscyplinarny Plan restrukturyzacyjny jest dokumentem, kt\u00f3ry swym zakresem obejmuje wiele r\u00f3\u017cnych dyscyplin, z kt\u00f3rych najcz\u0119\u015bciej intuicyjnie wymienia si\u0119 prawo, finanse oraz specjalist\u00f3w wg. w\u0142a\u015bciwo\u015bci bran\u017cowej. Z tego wzgl\u0119du na etapie sporz\u0105dzania, dla zapewnienia rzetelno\u015bci i przede wszystkim wykonalno\u015bci opartej na projekcji w\u0142a\u015bciwie dobranych dzia\u0142a\u0144, identyfikacji ryzyka i wykonalnych za\u0142o\u017ceniach prognostycznych, niezwykle wa\u017cna jest wsp\u00f3\u0142praca specjalist\u00f3w z r\u00f3\u017cnych dziedzin. Jak ju\u017c wskazano dobrze sporz\u0105dzony i przygotowany plan ma przede wszystkim pom\u00f3c samemu przedsi\u0119biorcy w skutecznym wdro\u017ceniu dzia\u0142a\u0144 naprawczych, ale tak\u017ce stanowi\u0107 podstaw\u0119 dla podj\u0119cia decyzji przez jego wierzycieli. Jego z\u0142o\u017cenia musz\u0105 by\u0107 zatem sp\u00f3jne we wszystkich obszarach i z punktu widzenia ka\u017cdego z odbiorc\u00f3w. Nale\u017cy pami\u0119ta\u0107, i\u017c, np. banki k\u0142a\u015b\u0107 b\u0119d\u0105 wi\u0119kszy nacisk na dane finansowe, a kontrahenci na za\u0142o\u017cenia i prognozy bran\u017cowe \u2013 st\u0105d te\u017c na ka\u017cdej p\u0142aszczy\u017anie musi zosta\u0107 zapewniona sp\u00f3jno\u015b\u0107.&nbsp; Kto i kiedy sporz\u0105dza plan restrukturyzacyjny? Odpowied\u017a na to pytanie zale\u017cy od rodzaju post\u0119powania i funkcji jak\u0105 w nim obejmuje doradca restrukturyzacyjny.&nbsp; W post\u0119powaniu o zatwierdzenie uk\u0142adu doradca restrukturyzacyjny pe\u0142ni funkcj\u0119 nadzorcy uk\u0142adu i zgodnie z ustaw\u0105 wsp\u00f3lnie z d\u0142u\u017cnikiem sporz\u0105dza plan restrukturyzacyjny. Dokument stanowi element sprawozdania nadzorcy uk\u0142adu i sk\u0142adany jest do S\u0105du przez d\u0142u\u017cnika wraz z wnioskiem o zatwierdzenie uk\u0142adu, czyli nie p\u00f3\u017aniej ni\u017c 3 miesi\u0105ce od dnia uk\u0142adowego. Pomimo tak okre\u015blonego terminu praktyka wymusza szybsze sporz\u0105dzenie dokumentu \u2013 przed oddaniem przez wierzycieli g\u0142os\u00f3w \u2013 celem umo\u017cliwienia im dokonania oceny wykonalno\u015bci za\u0142o\u017ce\u0144 i mo\u017cliwo\u015bci realizacji przedk\u0142adanych im propozycji, a tak\u017ce na potrzeby wierzycieli publiczno-prawnych, kt\u00f3rym pozwala na weryfikacj\u0119 zaistnienia i dopuszczalno\u015bci pomocy publicznej w post\u0119powaniu oraz w ramach wykonania uk\u0142adu.&nbsp; W przyspieszonym post\u0119powaniu uk\u0142adowym i post\u0119powaniu uk\u0142adowym doradca restrukturyzacyjny pe\u0142ni funkcj\u0119 nadzorcy uk\u0142adu i zgodnie z ustaw\u0105 sporz\u0105dzenie planu restrukturyzacyjnego nale\u017cy do jego kompetencji. Termin instrukcyjny na sporz\u0105dzanie i z\u0142o\u017cenie dokumentu w przyspieszonym post\u0119powaniu uk\u0142adowym wynosi 2 tygodnie, a w post\u0119powaniu uk\u0142adowym 30 dni. Praktyka pokazuje, i\u017c wskazane terminy mog\u0105 okaza\u0107 si\u0119 w wielu przypadkach niewystarczaj\u0105ce, a z\u0142o\u017cono\u015b\u0107 dzia\u0142alno\u015bci d\u0142u\u017cnika, czy planowane dzia\u0142ania wymagaj\u0105 d\u0142u\u017cszej analizy, czy te\u017c zaanga\u017cowania podmiot\u00f3w zewn\u0119trznych.&nbsp;&nbsp;&nbsp; W post\u0119powaniu sanacyjnym Zarz\u0105dca w porozumieniu z d\u0142u\u017cnikiem sk\u0142ada s\u0119dziemu-komisarzowi plan restrukturyzacyjny w terminie 30 dni od dnia otwarcia post\u0119powania sanacyjnego, przy czym w tego rodzaju post\u0119powaniu jako wymagaj\u0105cym wdro\u017cenia najg\u0142\u0119bszych dzia\u0142a\u0144 ustawodawca w samej ustawie przewidzia\u0142, i\u017c termin ten mo\u017ce by\u0107 wyd\u0142u\u017cony do 3 miesi\u0119cy.&nbsp; Ustawa dopuszcza w szczeg\u00f3lnie uzasadnionych przypadkach mo\u017cliwo\u015b\u0107 sporz\u0105dzenia planu restrukturyzacyjnego przez osoby trzecie, przy czym zgod\u0119 na zlecenie wykonania dokumentu musi uprzednio wyda\u0107 S\u0119dzia-komisarz. Czy plan restrukturyzacyjny podlega zatwierdzeniu? Z zatwierdzeniem Planu restrukturyzacyjnego mamy do czynienia jedynie w post\u0119powaniu sanacyjnym, kt\u00f3re dokonywane jest na mocy postanowienia S\u0119dziego-Komisarza po uzyskaniu opinii rady wierzycieli. S\u0119dzia-komisarz uwzgl\u0119dniaj\u0105c cele post\u0119powania sanacyjnego, kwest\u0119 ochrony s\u0142usznych praw wierzycieli oraz os\u00f3b trzecich nieb\u0119d\u0105cych uczestnikami post\u0119powania mo\u017ce tak\u017ce zakaza\u0107 wdra\u017cania niekt\u00f3rych dzia\u0142a\u0144 lub przeciwnie nakaza\u0107 realizacj\u0119 innych. W tego rodzaju post\u0119powaniu Zarz\u0105dca, co do zasady realizuje za\u0142o\u017cenia zawarte w planie dopiero po zatwierdzeniu dokumentu, wyj\u0105tkiem s\u0105 dzia\u0142ania maj\u0105ce na celu przywr\u00f3cenie d\u0142u\u017cnikowi zdolno\u015bci wykonywania zobowi\u0105za\u0144, je\u017celi brak ich niezw\u0142ocznego podj\u0119cia istotnie utrudni\u0142by mo\u017cliwo\u015b\u0107 osi\u0105gni\u0119cia celu post\u0119powania.&nbsp; Czy plan restrukturyzacyjny mo\u017ce by\u0107 zmieniany po zatwierdzeniu? W przypadku zmiany istotnych warunk\u00f3w czy okoliczno\u015bci sprawy ustawodawca wprost dopu\u015bci\u0142 mo\u017cliwo\u015b\u0107 modyfikacji planu restrukturyzacyjnego. Za okoliczno\u015bci istotne uzasadniaj\u0105ce zmian\u0119 planu uzna\u0107 nale\u017cy mi\u0119dzy innymi modyfikacj\u0119 proponowanej przysz\u0142ej strategii prowadzenia przedsi\u0119biorstwa, \u015brodk\u00f3w restrukturyzacyjnych, harmonogramu ich wdro\u017cenia, czy te\u017c metod finansowania uk\u0142adu. Zmiana wymaga przeprowadzenia ponownie procedury w\u0142a\u015bciwej dla tworzenia planu, co przek\u0142ada si\u0119 na wyd\u0142u\u017cenie czasu trwania post\u0119powania, st\u0105d tak wa\u017cne jest pe\u0142ne zaanga\u017cowanie na etapie projekcji pierwotnego dokumentu.&nbsp; W literaturze utrwalone jest stanowisko, i\u017c nieznaczne, ma\u0142o istotne korekty, kt\u00f3re nie maj\u0105 wp\u0142ywu na tok post\u0119powania nie wymagaj\u0105 zmiany planu.&nbsp;Kompleksowe us\u0142ugi sporz\u0105dzania plan\u00f3w restrukturyzacyjnych oferowane s\u0105 przez sp\u00f3\u0142k\u0119 PMR Restrukturyzacje S.A., kt\u00f3rej interdyscyplinarny zesp\u00f3\u0142 ma na swoim koncie dziesi\u0105tki sporz\u0105dzonych plan\u00f3w restrukturyzacyjnych, kt\u00f3re zyska\u0142y aprobat\u0119 wierzycieli i by\u0142y zatwierdzane przez S\u0105dy w ca\u0142ym kraju. Projektowane dzia\u0142ania przyczyni\u0142y si\u0119 do osi\u0105gni\u0119cia cel\u00f3w post\u0119powania przez licznych klient\u00f3w sp\u00f3\u0142ki z r\u00f3\u017cnych bran\u017c \u2013 w przypadku zainteresowania zapraszamy do kontaktu.<\/p>","protected":false},"author":14,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[19],"tags":[],"ppma_author":[33],"class_list":["post-8303","post","type-post","status-publish","format-standard","hentry","category-blog"],"authors":[{"term_id":33,"user_id":14,"is_guest":0,"slug":"m-zarownapmr-restructuring-pl","display_name":"Marta Zar\u00f3wna","avatar_url":{"url":"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/09\/user03-1.jpg","url2x":"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/09\/user03-1.jpg"},"0":null,"1":"","2":"","3":"","4":"","5":"","6":"","7":"","8":""}],"_links":{"self":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts\/8303","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/comments?post=8303"}],"version-history":[{"count":0,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts\/8303\/revisions"}],"wp:attachment":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/media?parent=8303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/categories?post=8303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/tags?post=8303"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/ppma_author?post=8303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}