Yah right...and I suppose a merger isn't a restructuring either, even though a merger does not always require additional capital in the business.
Below I have posted the various types of restructuring per investopedia that we have both relied on (and therefore can agree is a relevant website). Some types require capital and some do not (and liquidation is definitely inferred as a type). But regardless, it is quite clear that recapitalization is NOT required for all restructurings.
From the Investopedia Website (with annotations added in italics).
BREAKING DOWN 'Restructuring'
A company may restructure as a means of preparing for a sale (can mean capital...or may not, may actually mean a loss of capital, rather than a recapitalization), buyout (probably means capital most of the time), merger (definitely does not require capital...though capital is possible), change in overall goals (definitely does not require capital) or transfer to a relative (definitely doesn't require capital). Perhaps the business has a failed product or service and does not bring in enough revenue for covering payroll and debts. As a result, depending on agreement by shareholders and creditors, the company may sell its assets (This could definitely be part of a liquidation. Or not...but either way, doesn't REQUIRE capitalization), restructure its financial arrangements (definitely doesn't require recapitalization...though it could), issue equity for reducing debt (this is like requiring some kind of capitalization), or file for bankruptcy as the business maintains operations (Hmmmm...bankruptcy. Oh yah, definitely capitalization there...NOT!).
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