ðə plˈæn sˈɜːʔn̩li ɹᵻkwˈaɪɚd ɹɪˌoːɹɡɐnᵻzˈeɪʃən, æz ðə bˈoːɹd ʌv dᵻɹˈɛktɚz hæd ɐknˈɑːlɪdʒd ɪn dʒˈuːn tˈuː θˈaʊzənd twˈɛnti: "dᵻspˈaɪt ðə ɡɹˈeɪt pɹˈɑːɡɹɛs ðə kˈʌmpəni mˌeɪd tʊ ɐtʃˈiːv ɐ tˈɜːnɐɹˌaʊnd ɪn tˈuː θˈaʊzənd nˈaɪntiːn ænd ɪts hjˈuːdʒ ɛŋɡˈeɪdʒmənt ænd bˈɛst ˈɛfɚts ʌv ɪts dˈɛdᵻkˌeɪɾᵻd ɛmplˈɔɪiːz, ðə hˈɛdwɪndz kˈɔːzd baɪ ðə pændˈɛmɪk ɑːɹ tˈuː stɹˈɔŋ fɔːɹ pˈʊlmæntɚ tʊ ˌoʊvɚkˈʌm wɪðˌaʊt ɐ ɹɪˌoːɹɡɐnᵻzˈeɪʃən".
The plan certainly required reorganization, as the board of directors had acknowledged in  June 2020: "Despite the great progress the company made to achieve a turnaround in 2019 and its huge engagement and best efforts of its dedicated employees, the headwinds caused by the pandemic are too strong for Pullmantur to overcome without a reorganization".