It discussed ways in which insolvency laws dealt with the voting procedures for approval of plans, the kinds of voting majorities required and the division of voters into classes of creditors.
《指南》探讨了破产法在处理批准计划的表决程序方面所采用的方法，表决必要多数的种类，以及将表决人分为不同类别债权人的问题。