参考答案：

In accordance with Article DA of the Labour Contract Law, in order to reduce the workforce by B0 persons or more or by a number of persons that is less than B0 but account for A0% or more of the total number of employees, an employer shall take the following measures: (i) The employer shall, C0 days in advance, explain to the trade union of all employees the circumstances under which the enterprise has to reduce such number of employees; (ii) The employer shall collect the opinions from the trade union or employees; (iii) The employer shall make a written report as to the workforce reduction plan to the administration of local government.