| 单词 | split-off |
| 释义 | split-off split-off A type of corporate restructuring in which a parent company divests itself of a wholly-owned subsidiary by giving its members the chance to exchange their shares for shares in the subsidiary, which thereby becomes an independent undertaking. In contrast to a spin-off, where shares are distributed automatically, the parent makes a tender to its shareholders, who can choose whether or not to acquire shares in the new company. A premium is often used to encourage the exchange. See alsocarve-out. |
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