I would like to make three comments in this respect: 7.1  Improvement in profitability is not an automatic consequence of a merger  Some recent work has shown that the improvement in profitability has not necessarily been related to size and that the definition of optimal size varies according to the type of institution, activity and business conducted.
Beyond this observation, the restructuring can come up against significant obstacles. For example, the compatibility of respective information systems might cause specific difficulties, the handling of which may turn out to be delicate. The increasing number of decision-making centres and structural differences may affect the efficiency of internal control systems. Some deals have revealed problems relating to the integration of different corporate cultures.