Why going for restructuring then? Just for fun or to protect assets? As far as I know from my time as an entrepreneur, the process of ramping down any company in Finland includes several mandatory steps: the first is the debt restructuring. You cannot avoid this step even if you wanted to. You can recover from debt restructuring and keep on going but if you are out of money you got to do the debt restructuring first before you can close the shop. See more info under: https://www.prh.fi/en/kaupparekister...sakeyhtio.html Peter