232.3. The rehabilitation and restoration plan shall contain, in particular,(1) the description of the rehabilitation and restoration work relating to the mining activities carried on by the person submitting the plan and intended to restore the affected land to a satisfactory condition; if tailings are present on the site, the required work shall include containment work and, if required, the work necessary for putting in place, operating and maintaining the infrastructure needed to prevent any environmental damage that might be caused by the presence of tailings;
(2) if progressive rehabilitation and restoration work is possible, the conditions and phases of completion of the work;
(3) the conditions and phases of completion of the work in the event of final cessation of mining activities;
(4) a detailed estimate of the expected costs to be incurred for completing the work;
(5) in the case of an open-pit mine, a backfill feasibility study.