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An examination of the motivations of banks during restructuring operations, namely: Facing the uncertainty of the environment, the search for critical size and geographical and product diversification, shows that SMEs are not better off in these new orientations. To understand the impact of these restructuring movements on the bank-SME relationship, it is necessary to analyse the changes affecting the various hierarchical levels of the banking organisation. These changes are manifested in particular in the allocation of decision-making rights and new mechanisms.