restructuring

/R IY0 S T R AH1 K CH ER0 IH0 NG/
verb
  1. 1

    To change the organization of.

  2. 2

    To modify the terms of a loan, providing relief to a debtor who would otherwise be forced to default.

noun
  1. 1

    A reorganization; an alteration of structure.

Source: https://en.wiktionary.org/wiki/restructure, https://en.wiktionary.org/wiki/restructuring