Restructuring requires an independent business review, a realistic business plan and a cash flow projection. In Turkey, tools include out-of-court financial restructuring framework agreements and composition with creditors (konkordato).
Related terms
RefinancingRepaying existing debt with new financing, usually on more favourable terms.Going concernPreparing financial statements on the assumption that the entity will continue its operations for the foreseeable future.Financial modellingBuilding a model that forecasts the future financial performance of a company or project, with linked income statement, balance sheet and cash flow.Completion accountsFinancial statements prepared as at the closing date of an acquisition, through which the final price is set by net debt and working capital adjustments.Cost of capitalThe minimum rate of return investors expect from an investment in return for the risk they take.Discounted cash flow (DCF)A valuation method based on discounting the free cash flows an asset or company will generate in the future to the present using an appropriate discount rate.
Last updated: October 22, 2026 · This definition is for general information only.