It is said that 'corporate restructuring' always has motives. Elaborate on the 'financial motives' that are prevalent?

Restructuring aims at improving the competitive position of an individual business and maximizing its contribution to corporate objectives. It is aimed at to get an edge over its competitors. Corporate Restructuring may be broadly of two types - Financial and Others. The Financial objectives aim at reducing risks, increasing operating efficiency, improving access to financial markets or obtaining tax benefits, to eliminate competition and so on. For a manufacturing unit the operating efficiency is of utmost importance but for lenders like Banks, Financial Institutions and NBFCs, the disbursement risk is the greatest as a wrong judgment shall create a Non-performing asset. Risk has many forms and any one can be a cause for concern for the lenders. For newly set-up companies desiring to expand, modernize and grow, the access to financial markets is essential and for this the generation of ideas is important which in future should be able to generate and sustain revenue. Tax savings is the target for all corporate entities.