Restructuring generally means measures to reorganize the company's operations to make it more successful. Restructuring measures include organizational restructuring of the type of merger, acquisition, takeover between two companies, or consolidation between several companies, usually at the level of the same industry.

Sometimes restructuring means changing the structure of the company's financial balance sheet positions to operate successfully - sale of assets, sale of part of the company, recapitalization, rescheduling of financial liabilities, etc.