Rule 3016-2 Disclosure Statement - General.
(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.