restructuring provision yes/no?

No - management's decision is not enough to create an obligation. Since there is no legal obligation to restructure you must be looking for a constructive obligation. To construct an obligation means that management should not be able to get out of it by changing their minds (!) - so they must create a "valid expectation" that the restucturing will happen by communicating it to those affected by it.

DE FACTO there was no constructive obligation at the reporting date - you cannot wish it into existence restrospectively. Per IAS 37: A provision for restructuring costs is recognised only when the general recognition criteria for provisions are met. In this context, a constructive obligation to restructure arises only when an entity: (a) has a detailed formal plan for the restructuring identifying at least: (i) the business or part of a business concerned; (ii) the principal locations affected; (iii) the location, function, and approximate number of employees who will be compensated for terminating their services; (iv) the expenditures that will be undertaken; and (v) when the plan will be implemented; AND (b) has raised a valid expectation in those affected that it will carry out the restructuring by starting to implement that plan or announcing its main features to those affected by it.