* Fiscal Q3 oper loss of 7 mln euros vs 13.7 mln loss expected
* Says booked restructuring costs of 27 mln euros in Q3
* Sees 2014/15 EBITA of 100 mln euros, excl 80 mln costs (Adds CEO comment, outlook, background)
BERLIN, July 23 (Reuters) - German ATM maker Wincor Nixdorf , the subject of takeover speculation, swung to a third-quarter operating loss as the company undergoes a heavy restructuring.
The group said on Thursday it had booked a fiscal third-quarter adjusted loss before interest, tax and amortisation (EBITA) of 7 million euros ($8 million), compared with a 23 million-euro profit in the same period last year.
That was better than the average expectation for a 13.7-million-euro loss.
The company said it booked 27 million euros of restructuring expenses in the third quarter.
Wincor Nixdorf is in the process of cutting 12 percent of its workforce as it tries to cope with deteriorating business in Russia and China, sluggish recovery in European investment spending and falling hardware prices.
It also plans to spin off its cashless payments unit.
The company said it still expects full-year EBITA to reach 100 million euros, excluding restructuring expenses of 80 million euros.
Sources told Reuters last month that U.S. peer Diebold Corp was planning a possible acquisition of Wincor, but the German firm's management said it was not interested in being acquired.
"The issue of industry consolidation has been a matter of debate for many years. I do not wish to inflame the discussion by adding statements on it from our point of view," Wincor Nixdorf's Chief Executive Eckard Heidloff said on Thursday.
($1 = 0.9147 euros) (Reporting by Harro ten Wolde; Editing by Georgina Prodhan and Pravin Char)