recapitalization

recapitalization
A process whereby stock, bonds or other securities of a corporation are adjusted or restructured as to type, amount, income or priority. A restructuring of the capital of a corporation through amendment of the articles of incorporation or a merger with a subsidiary or parent corporation. Recasting of capital structure (e.g. exchange of bonds for stock) within framework of existing corporation. Helvering v. Southwest Consol. Corporation, La., 315 U.S. 194, 203, 62 S.Ct. 546, 552, 86 L.Ed. 789.

Black's law dictionary. . 1990.

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  • recapitalization — (Amer.) n. act of refinancing, act of changing the financial structure (also recapitalisation)re·cap·i·tal·i·za·tion || rɪː‚kæpɪtÉ™lÉ™ zeɪʃn / laɪ …   English contemporary dictionary

  • recapitalization — recapitalize re‧cap‧i‧tal‧ize [riːˈkæpɪtl aɪz] also recapitalise verb [intransitive, transitive] FINANCE 1. to increase the amount of capital that a company has: • The nine airlines want $436.1 million in short term loans to recapitalize the… …   Financial and business terms

  • recapitalization — A change in the capitalization of a corporation, especially upon reorganization, by increase or decrease in number of shares of stock or of a particular issue of stock, sometimes providing for preferred stock, at other times, eliminating… …   Ballentine's law dictionary

  • Recapitalization — Restructuring a company s debt and equity mixture, most often with the aim of making a company s capital structure more stable. Essentially, the process involves the exchange of one form of financing for another, such as removing preferred shares …   Investment dictionary

  • recapitalization — In the USA, the process of changing the balance of the debt and equity financing of a company without changing the total amount of capital. Recapitalization is often required as part of reorganization of a company under bankruptcy legislation …   Accounting dictionary

  • recapitalization — In the USA, the process of changing the balance of debt and equity financing of a company without changing the total amount of capital Recapitalization is often required as part of reorganization of a company under bankruptcy legislation …   Big dictionary of business and management

  • recapitalization — noun Date: 1920 a revision of the capital structure of a corporation …   New Collegiate Dictionary

  • recapitalization — /ree kap i tl euh zay sheuhn/, n. a revision of a corporation s capital structure by an exchange of securities. [1925 30; RE + CAPITALIZATION] * * * …   Universalium

  • recapitalization — noun A restructuring of a companys mixture of equity and debt See Also: recapitalize …   Wiktionary

  • recapitalization — re·cap·i·tal·iza·tion …   English syllables

  • recapitalization — re•cap•i•tal•i•za•tion [[t]riˌkæp ɪ tl əˈzeɪ ʃən[/t]] n. a revision of a corporation s capital structure by an exchange of securities • Etymology: 1925–30 …   From formal English to slang

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