e terms plan and plan of reorganization, as used in this Chapter, are hereby defined to mean a plan for the rehabilitation, readjustment, reorganization or liquidation of an association, or for the readjustment, modification or reorganization of the rights or interests of any or all of the investors and creditors of an association, or for any or more of the foregoing purposes, Without limiting the generality of the foregoing, a plan may provide with respect to all or any part of the business, properties and assets of an association for any one or more of the following: (1) The return thereof to such association; (2) the retention thereof by the Commissioner; (3) the transfer thereof to another insured corporation or to two or more other insured corporations; (4) the transfer thereof to a trustee or trustees named in or appointed pursuant to the provisions of such plan; (5) the issuance of new securities in lieu of outstanding investment certificates, shares, stock or other obligations of such association.

The terms creditor or creditors, as used in this Chapter, shall include the holder or holders of claims of whatever character against an association or its property, whether secured or unsecured, liquidated or unliquidated, fixed or contingent, except shares, stock or investment certificates.
As used in this Chapter. (a) the terms investment certificates, shares and stock shall include claims filed under §141112 of this Act in respect of investment certificates, shares and stock, respectively; (b) the term investors shall include holders of such claims; and (c) the terms certificate holder, shareholder and stockholder shall include holders of such claims in respect of investment certificates, shares and stock, respectively.

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11 Guam Code Ann. FINANCE & TAXATION
CH. 146 REORGANIZATION

The term securities, as used in this Chapter, shall include not only shares, stock and investment certificates issuable by associations under other provisions of this Act but also shares of Federal savings and loan associations and stock of one or more classes, issuable by corporations generally, and also bonds, notes, debentures, warrants, or evidences of indebtedness or of beneficial interest or of any other claims or rights. An association may issue, pursuant to a plan approved under this Chapter, and for any consideration specified in such plan, any one or more of the above mentioned kinds of securities, regardless of any provisions of this Act to the contrary.

SOURCE: GC §41750.