�、赥he plan has been announced to those affected by it. The plan must have a strict timeframe without unreasonable delays; or
�、跿he Board itself contains representatives of employees or other groups affected by the decision.(This is common in mainland Europe.)
An announcement to sell an operation will not create a constructive obligation. An obligation will only arise when a purchaser is found and there is a binding sale agreement.
A restructuring provision should only include the direct costs of restructuring. These must be both：
(a) Necessarily entailed by the restructuring; and
(b) Not associated with the ongoing activities of the entity;
The following costs must not be provided for because they relate to future events：
(a) Retaining or relocating staff;
(b) Marketing;
(c) Investment in new systems and distribution networks;
(d) Future operating losses (unless arising from an onerous contract)
(e) Profits on disposal of assets.
，我們將會及時處理。