NO.PZ2022101403000004
问题如下：
Which one of the following is least likely to be a motivation for restructuring actions?
选项：
A.Forced improvements taken to enhance returns on capital when profitability falls below investors’ required rate of return
B.Opportunistic improvement that modify the composition of the balance sheet with the intention to improve returns on capital.
C.Find undervalued investment opportunities
解释：
C is correct.
It is a motivation for investment actions.
没太能理解restructure和并购的动机区别
