restructuring

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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.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved

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.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.

restructuring

see CORPORATE RE-ENGINEERING.
Collins Dictionary of Business, 3rd ed. © 2002, 2005 C Pass, B Lowes, A Pendleton, L Chadwick, D O’Reilly and M Afferson
References in periodicals archive ?
In absolute terms, the rise in restructured loans was almost fully matched by that of non-performing restructured loans.
The restructuring as provided in SFAS 15 is not designed and is often unlikely to be the appropriate accounting to be followed by a lender when a loan is found to be "troubled" and is then restructured. The standard allows lenders to avoid reducing the recorded investment in the loan unless the total future cash payments for both principal and interest (not discounted to their present value) specified by the modified terms are less than the recorded investment in the loan.
On appeal, the Eleventh Circuit considered whether the restructured insurance program had enough substance and business purpose to meet the economic-substance doctrine.
Until November, 2000, the Jakarta Initiative succeeded in helping restructure (US$ 5.2 billion worth of debts or 33% of the total debts of US$ 15.8 billion to be restructured through the Jakarta Initiative.
115 does not specify how to treat a difference between the basis in the loan being restructured and the fair value of the debt security received on the date of restructuring--in other words, how to treat a recovery or further write-down in value that exists at the restructuring date.
This continuous prevarication, this approbation and reprobation, helps no one, least of all true progressives who know that Nigeria needs to be restructured and restructured soon.'
In addition, the allocation of the profits and losses would be restructured, so that a preferred return equal to 5% of the capital invested in each division would be allocated between L and N equally, with all remaining profits from each division being allocated to the respective member.
To date, Cheshire has restructured more than over $54 million worth of underlying mortgages at no fewer than 12 co-ops in the metropolitan New York region.
if a loan that was restructured in a troubled debt restructuring involving a modification of terms before the effective date of this Statement is not impaired based on the terms specified by the restructuring agreement, a creditor may continue to account for the loan in accordance with the provisions of [FASB] Statement [no.] 15 [Accounting by Debtors and Creditors for Troubled Debt Restructurings] prior to its amendment by this Statement."
'At this juncture in our national life, and given the critical need to recover lost ground, as well as the industrial, technological, infrastructural and intellectual capabilities that have systematically and increasingly degraded across Yorubaland in particular and Nigeria at large, Nigeria must be restructured,' he said.
The restructured lease will replace the existing lease and will begin prior to that lease's expiration.