Restructuring provisions (See Chapter 27 of the Vernimmen) Restructuring provisions consist in taking a heavy upfront charge against earnings in a given year to cover a restructuring programme (site closures, redundancies, etc.). The future costs of this restructuring program are eliminated through the gradual write-back of the provision, thereby smoothing future earnings performance. Restructuring provisions are also called restructuring charges. Restructuring provisions (See Chapter 27 of the Vernimmen) Restructuring provisions consist in taking a heavy upfront charge against earnings in a given year to cover a restructuring programme (site closures, redundancies, etc.). The future costs of this restructuring program are eliminated through the gradual write-back of the provision, thereby smoothing future earnings performance. Restructuring provisions are also called restructuring charges. See all terms in the dictionary of finance To know more about it, look at what we have already written on this subject :

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Definitions of terms begining with the same letter as "Restructuring provisions" :

R&D RCF RNAV ROCE ROE Range note Ratchet effect Rate of discount Rate of return Rate tunnel Rating Rating agency Rating outlook Raw material prices risk Re-rating Real dilution Real interest rate Real options Realised rate Recapitalisation Receivables Recommended offer Recoverable value Recurrent items Recurring items Redemption

Reference rate Registered bond Regulatory changes Regulatory risk Relative value ratio Rendez-vous clause Repayment by equal instalments Repayment by tranches (or series) Repayment in fine Replacement cost Replicating portfolio Repo, repurchase agreement Representations and warranties, Reps & warranties Reps & warranties Repurchase agreement Required rate of return Requirements in working capital Research and development costs, R&D Reserved capital increase Residual pool Residual value Resistance level Restated net asset value, RNAV Restrictive covenant Restructuring charges Restructuring provisions

Retail investor Retail public offering Retained Cash Flow Retained earnings Return Return on capital employed, ROCE Return on equity, ROE Return on investment Revenues Reverse flex Reverse repo Revolving credit Right of approval Right of first refusal Rights issue Risk Risk of a fraud Risk of default Risk of illiquidity Risk premium Risk-free assets Risk-free rate Risk/return ratio Roadshow Rule 144A