Last week during a shareholders' meeting, however, Samsung said the company has been reviewing various aspects, including rules and taxations linked to the transition, and claimed it will "not be easy" to make a transition in the near future.

HI Investment & Securities Co. said it was inappropriate for Samsung to make such a remark after having made the regulatory filing.

"While Samsung says the external and internal situations have changed since the filing, the only things that have changed is the arrest of Lee Jae-yong and the presidential election slated for May," the report said.

Lee, the vice chairman of Samsung Electronics and the de facto leader of Samsung Group, has been detained since last month over his alleged role in a corruption scandal that led to the ouster of former President Park Geun-hye. Industry watchers had speculated it would not be easy for the company to make major decisions when its head is currently behind bars.

The securities firm said the restructuring should not focus on the benefit of the owner family but move forward following set rules.

"Issues related to the reorganization are not only sensitive but also hold great influence on share prices. They should be reviewed carefully," the report added. (Yonhap)