أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
False.
Reason :- Capital Restructuring in general term means reallocating the sources of finance in respose to new business scenario. This can also be done for short term finance. So in my personal opinion capital structuring is applicable even if company does not have any long term finance.