restructuring

(redirected from restructurings)
Also found in: Dictionary, Medical, Legal, Encyclopedia.

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 ?
Although a few years have now passed since the onset of the Asian financial crisis, a number of major restructurings in Asia and elsewhere still remain unresolved.
In addition, two consensuses on the treatment of minority interests in certain real estate investment trusts (REITs) and accounting for the conversion of a loan into a debt security in a troubled debt restructuring are summarized.
Because bondholders were dissatisfied with losses occasioned by downgradings in the wake of unanticipated restructurings, many corporations included protection against this special risk in their new bond issues to reduce borrowing costs.
com/research/c3c6rr/global_insolvency) has announced the addition of the "Global Insolvency & Restructuring Review 2012/13 - 10th Edition" book to their offering.
This month's column discusses consensuses reached by the FASB Emerging Issues Task Force EITF or task force) concerning accounting for changes to fixed employee stock option plans resulting from an eqity restructuring, and concerning allocating basis to individual assets and liabilities acquired in certain leveraged buyout transactions.
It is clear that the markets believe that the recent restructurings are potentially advantageous.
Richard is a veteran professional with deep experience handling cross-border restructurings and other complex situations", said Bryan Marsal, co-chief executive officer and managing director of Alvarez & Marsal.
Respondents report that they have found relationship banks difficult to deal with in restructurings.
McIntosh, the former head of KPMG's Canadian restructuring practice, has been named managing director and head of Alvarez & Marsal Canada ULC.
Bob is one of the best and brightest advisors in the restructuring industry," said Jeffery Stegenga, head of A&M's central region restructuring practice.
The firm has also advised stakeholders in numerous confidential restructurings of large Australian corporations.
Hamilton is an expert on credit risk management and joins Bear Stearns from ABN Amro, where he was a vice president in the financial restructuring & recovery group for the last 5 years, dealing with large multi-bank restructurings.