Definition of "restructuring" []

• Present participle of restructure. (verb)
• A reorganization; an alteration of structure. (noun)

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• "We think a restructuring is the offing and that morale is likely relatively low."
• "The remarks marked the first official use of the word "restructuring" and the first formal admission that Greece's debt burden is unsustainable, said Chris Walker, currency strategist at UBS."
• "The Cambridge firm sacked the workers yesterday in what it called a restructuring to better suit its product development plans."