Forms of Business Restructuring :

Business restructuring can be done through mergers, acquisitions, strategic alliance s, etc. The following are the methods by which businesses are redefining their affairs:

1. Amalgamation/merger

2. Demerger and spin off

3. Conversion of sole proprietary business into a company

4. Conversion of partnership firm into a company

5. Conversion of a private company or an unlisted public company into a Limited Liability Partnership (LLP)

6. Slump sale of business

7. Buy back of shares

8. Capital reduction

9. Redemption of preference shares

10. Conversion of debentures into shares

11. Conversion of an Indian branch of foreign company into an Indian subsidiary company.

These are discussed in the subsequent paragraphs.