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.

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 issues are determining (1) the creditor's initial cost basis of the debt security received in the restructuring of a loan and (2) how the creditor should account for any difference between its basis in the loan and the security's fair value at the restructuring date.
In his role as managing director - head of restructuring & special situations advisory, NeJame will report to the head of the firm's investment and corporate banking operations, Marshall Heinberg.
90-7 says that "in a typical chapter 11 reorganization there is a general restructuring of liabilities." The task force intended this statement to be more than a presumption; it is a given.
Do changes to a stock option plan resulting from an equity restructuring trigger a new measurement date?