restructuring


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Related to restructuring: Debt restructuring

Restructuring

The reorganization of a company in order to attain greater efficiency and to adapt to new markets. Major corporate restructuring transactions include mergers, acquisitions, tender offers, leveraged buyouts, divestitures, spin-offs, equity carve-outs, liquidations and reorganizations.

Restructuring

The act or process of changing the terms on the assets and/or liabilities of a company. That is, a company may consolidate its debts, significantly change the size and scope of its operations, and take other measures to reduce the strain of continuing operation. Most companies restructure either as part of a bankruptcy or as an effort to avoid it. If the company is restructuring as part of a corporate bankruptcy, it is said to be in receivership.

restructuring

A significant rearrangement of a firm's assets and/or liabilities. A firm's restructuring may include discontinuing a line of business, closing several plants, and making extensive employee cutbacks. A restructuring generally entails a one-time charge against earnings. Compare debt restructuring.

restructuring

see CORPORATE RE-ENGINEERING.
References in periodicals archive ?
The number of schools in restructuring will grow as more states get five years of reporting under their belts.
Yet unless the formation of the steering committee is handled properly at the outset of the restructuring process, it can potentially have long-term negative consequences on the ability of the creditors to reach a timely restructuring solution.
Tender-offer premiums--which represent the price that active investors are willing to pay for corporate control--ranged from 13 percent to 25 percent in the 1960s, but have moved to 45 percent and higher during the past decade, underscoring the evident increase in the perceived profit to be gained from corporate control and restructuring.
The Review incorporates a foreword by President Gordon Stewart of INSOL International and a fully-updated industry directory of over 950 key insolvency and restructuring companies active in the global financial markets.
The EITF reached a consensus that the creditor's initial cost basis of a debt security received as part of a debt restructuring should be the security's fair value at the restructuring date.
Ryan McCarthy, Alvarez & Marsal Turnaround and Restructuring
90-7 says that "in a typical chapter 11 reorganization there is a general restructuring of liabilities.
It is also telling that companies' highlighted the importance of maintaining support from other stakeholders, such as customers, suppliers, employees and pension scheme trustees, to ensure a successful restructuring.
This EITF issue, Changes to Fixed Employee Stock Option Plans as a Result of Equity Restructuring, illustrates the applicability of APB Opinion no.
TPID) (OTCBB:TPDI) announced that pursuant to a Restructuring Agreement dated January 4, 2007, TPID has acquired 40% of Chinese joint venture company, True Product ID Technology (Beijing) Limited.
Seasoned Restructuring Industry Professional Stan Speer Joins as Managing Director in Los Angeles