Explanation:

The two dimensions of materiality in corporate restructuring analysis are:

1. Size Dimension:

• Measures the quantitative impact of the restructuring
• Assesses whether the transaction is significant relative to the company's overall scale
• Considers metrics like revenue impact, asset size, or market capitalization

2. Fit Dimension:

• Evaluates the strategic alignment of the restructuring
• Assesses how well the transaction fits with the company's core competencies and strategic objectives
• Considers competitive positioning and operational synergies

Why not the others:

• Timing is not typically considered a primary dimension of materiality in restructuring analysis
• The combination of size and fit provides both quantitative and qualitative assessment of materiality