For Professor Grégoire, “restructuring is in fact a generic term which covers all operations tending not only to an adjustment of the composition of the assets of a company but also those relating to the structure of its functioning and its organs, including the modalities for exercising decision-making power, in order to enable its survival, to promote its sustainability or facilitate its evolution”. And, in common corporate law, restructuring operations are “mergers, splits and partial contributions of assets » , there are other methods of restructuring that can be described as special . This is the case of “procedures for restructuring companies in difficulty” 4 management, in OHADA law, by the Uniform Act relating to the organization of collective procedures for the settlement of liabilities (AUPC)