English Reference
noun

restructuring

n.
US /ɹiˈstɹəktʃɝɪŋ/ UK /ɹɪstɹˈʌktʃəɹɪŋ/ re·struc·tur·ing

  1. 01 B2 Upper Intermediate Academic

    a big change in how a company or group is organized.

    the act of reorganizing the internal structure of an entity, typically involving changes in hierarchy, departments, or personnel.

    Simple

    The company announced a major restructuring that will merge three departments into one.

    In context

    Following the merger, the board initiated a comprehensive restructuring to eliminate redundant roles and streamline the decision-making process.

    Usage

    Often used as an uncountable noun when referring to the general process.

    Teacher's tip

    In business contexts, this is often a euphemism for job cuts or layoffs.

  2. 02 C1 Advanced TechnicalFormal Law

    changing the terms of a debt or loan to make it easier to pay back.

    the process of modifying the terms of debt obligations to improve liquidity or avoid default.

    Simple

    The bank agreed to a debt restructuring to help the small business stay open.

    In context

    The sovereign debt restructuring required intense negotiations with international creditors to extend the repayment period and reduce interest rates.

    Usage

    Frequently appears in the phrase 'debt restructuring'.

Restructuring a molecule without rebuilding it from scratch is an increasingly important goal in modern organic chemistry.

Phys.org· 30 Aug 2026

The business, still owned by Ashley but run by his son-in-law Michael Murray, this month bought luxury department store Harvey Nichols and promised a "significant restructuring" of the business.

BBC News· 27 Aug 2026
This entry
Level B2 · Upper Intermediate
Frequency Frequent
Updated