1.  An internal management document, Marked confidential, gives details of the restructuring plan.

2.  Brochier, which restores piping networks, has announced a restructuring plan to deal with a weak economy in its key Markets.

3.  The company said further restructuring plans could follow this announcement but Declined to elaborate.

4.  The Decree calls for both to be hired as consent Decree administrators, charged with designing and implementing the restructuring plans.

5.  An official at the Nippon Credit Bank declined to comment on the report, saying the bank is currently discussing details of a restructuring plan.

6.  An spokesman for the Communications Ministry declined to discuss the restructuring plan.

7.  Analysts and investors were cautiously positive to the restructuring plans.

8.  As another part of its restructuring plan, Nippon Credit Bank signed an agreement in April to set up a joint securitization business with Bankers Trust New York Corp.

9.  As part of its extensive restructuring plans, the Frankfurt, Germany-based pharmaceutical company said it would establish a drug development center in Somerville.

10.  As part of its restructuring plan, the company will issue more stock.