"A new growth strategy is needed, and we must implement a restructuring to that end," Naoyuki Akikusa, Fujitsu's president, said at a news conference.
"When the company finally comes to the table [to implement a restructuring], the level of financial distress is likely to be more severe and there will be less time to implement a successful restructuring," says Mr Field.
"My administration has worked diligently to develop and implement a restructuring plan for the City of Detroit," Bing said in a statement sent to The Huffington Post.
Referring to the meeting on 4 March 2015, Goldman said: "Specifically in relation to the BHS pension schemes, Sir Philip expressed his strong wish to agree a sustainable solution and there was a discussion as to the possibility of implementing a restructuring with the approval of the TPR [the Pensions Regulator].
Announcing the plan on the school's website, USC President C.L. Max Nikias wrote that he and the school's senior leadership team intend "to revisit our core values, revise our existing employment policies, and improve our campus culture, as well as to implement a major restructuring of a number of the university's operations". .
Even if a deal on losses is agreed in principle, a substantial number of holdout creditors could force the Greek government to implement a coercive restructuring.
"In this context we have begun to implement a new strategy, including a restructuring of senior management, a new approach to managing our portfolio of investments and the transformation of our core business GNM into a digital-first organisation.
A new management team implemented a number of restructuring initiatives aimed at returning the company to profitability.
In a bid to find that "right cost", HTC implemented a series of restructuring initiatives in the latter part of 2015, which included laying off 15percentt of staff, and some costs related to that are still being felt.
It signifies a restructuring of perception.
