Debt, credit & capital structure · Core
Restructuring
Also called: debt restructuring
ELI5
Changing debt, ownership or obligations to address distress or improve viability.
Used in conversation
“Counsel wants restructuring clarified before anyone signs.”
Pitch context
You will see “Restructuring” in financial models, budgets, board packs and investor materials when the discussion reaches debt, credit & capital structure.
Why it matters: In debt, credit & capital structure, a loose definition can change rights, obligations, approval, disclosure or enforceability.
Caution
Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.
Connected terms
- RestructuringThe same visible label “Restructuring” names different concepts.
Sources & evidence · 5
Direct term-level sources and supporting source families.
- IFRS Foundation — IFRS GlossaryDirect source · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — Small Business Capital Formation GlossaryDirect source · primary · checked 2026-08-16
- Financial Accounting Standards Board — FASB Accounting Standards CodificationSupporting source family · primary · checked 2026-08-16
- U.S. Small Business Administration — Break-even pointSupporting source family · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — Non-GAAP Financial Measures — Compliance and Disclosure InterpretationsSupporting source family · primary · checked 2026-08-16