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The process of carrying out, through agreements and legal proceedings, a business plan for winding up the affairs of, or foreclosing a mortgage upon, the property of a corporation that has become insolvent.

Reorganization is ordinarily accomplished by way of a Judicial Sale of the property of the corporation. The purchasers then often form a new corporation to which substantially all assets of the old are transferred.




n. the implementation of a business plan to restructure a corporation, which may include transfers of stock between shareholders of two corporations in a merger. In bankruptcy, a corporation in deep financial trouble may be given time to reorganize while protected from creditors by the bankruptcy court. The theory is that if the business is able to get on its feet the creditors will eventually collect. (See: corporation, merger, bankruptcy)


noun alteration, amelioration, betterment, change, conversion, improvement, melioration, overhauling, readjustment, rearrangement, rebuilding, reconstitution, reconstruction, rectification, reformation, rehabilitation, remaking, remodeling, restoration, restructuring, revising, revision, transformation
Associated concepts: bankruptcy, corporate reorganization
See also: development, progress, reclassification, reconversion, rehabilitation, repair, replacement
References in periodicals archive ?
re-organization was associated also with an increase in both the magnitude and frequency of mobility arrangements (see Shott 1986; 1989).
What-if" financial scenarios can be compared to understand the impacts of adding new positions or performing a re-organization.
The added functionality allows managers and human resource departments to more effectively plan for change such as re-organizations, mergers and acquisitions.
3 months to, US GAAP Adjustments Non GAAP Divestments, re-organizations & discontinued Reclassify March 31, operations depreciation 2009 (c) (d) $M $M $M Total revenues - - 817.
With STx R5, tax departments can respond with greater speed and confidence to dynamic market conditions such as acquisitions, re-organizations, and audit requests.
He has been involved in corporate re-organizations, international tax and corporate structures, tax planning for real estate developers, audits of healthcare organizations and income and estate planning for high-net-worth individuals.
With an increasing number of mergers and acquisitions as well as corporate re-organizations in Japan, the competition has intensified," said Rod Talbot, JDA's regional vice president for Asia Pacific.
Isenberg led the development and opening of multiple hotels, and spearheaded several re-organizations, repositioning and recapitalizations, as well as developed revenue generating and cost cutting initiatives.
Fully integrated with the Workstream TalentCenter Suite, the Workstream Planning and Analytics product line provides a more intuitive and strategic approach to thinking about promotions, re-organizations, mergers and acquisitions and their affect on the overall workforce.
He has also assisted business leaders navigate growth, re-organizations and restructuring by taking a strategic view of legal, business, LABOUR and political impacts.
Unaudited results for the three months to March 31, 2008 Non GAAP reconciliation 3 months to, US GAAP Adjustments Divestments Amortization re-organizations March 31, & asset & discontinued 2008 impairments operations (a) (b) $M $M $M Total revenues 702.
The KALIDO software provides our clients with a next generation data warehousing solution to manage major changes, such as mergers, re-organizations or acquisitions which many enterprises experience today.