(a)     Contents.  Unless the court orders otherwise, any disclosure statement or amended disclosure statement must include the following information in addition to all other information required by applicable law:

          (1)     an introductory narrative summarizing the plan, which must include:

                    (A)     an identification of each class of claims or interests;

                    (B)     the composition of each class as to number and type of creditor or interest;

                    (C)     the amount of claims and interests (specifying any that are known to be disputed and how they will be treated under the plan);

                    (D)     the amount (dollar and/or percentages) to be paid to each class and the timing of payments to be made under the plan; and

                    (E)     all sources and amounts of funding in reasonable detail;

          (2)     a summary exhibit setting forth a liquidation analysis as if assets of the debtor were to be liquidated under chapter 7; and

          (3)     a narrative summarizing the scheduled assets and liabilities as of the date of the order for relief:

                    (A)     reciting the disposition of assets during the chapter 11 case;

                    (B)     describing the process for handling initial and subsequent disbursements under the plan; and

                    (C)     identifying persons responsible for making disbursements under the plan.

(b)     Disclosure Statement Accompanying Reorganization Plan.  Unless a liquidating plan is proposed, each disclosure statement must also include a projected cash flow and budget, including plan payments over the shorter of the life of the plan or three fiscal years following confirmation, showing all anticipated income and expenses.