split-off

split-off
/split"awf', -of'/, n.
1. the act of separating or splitting away from something else.
2. something that has split or has been split from something else.
3. Com. a process of reorganizing a corporate structure whereby the capital stock of a division or subsidiary of a corporation or of a newly affiliated company is transferred to the stockholders of the parent corporation in exchange for part of the stock of the latter. Cf. spin-off (def. 1), split-up (def. 3).
[1855-60; n. use of v. phrase split off]

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Universalium. 2010.

См. также в других словарях:

  • split–off — / split ˌȯf, ˌäf/ n: a transfer of corporate assets to a subsidiary involving the surrender of a part of the stock owned by the corporation s shareholders in exchange for controlling stock of the subsidiary: a D reorganization involving a… …   Law dictionary

  • split-off — The process whereby a parent corporation organizes a subsidiary corporation to which it transfers part of its assets in exchange for all of the subsidiary s capital stock, which is subsequently transferred to the shareholders of the parent… …   Law dictionary

  • split off — index break (separate) Burton s Legal Thesaurus. William C. Burton. 2006 …   Law dictionary

  • split-off — ˈ ̷ ̷ˌ ̷ ̷ noun ( s) Etymology: split off : an act of splitting off or something that is split off from something else a succession of left wing split offs specifically : a transfer of a distinctive business constituting one of two or more… …   Useful english dictionary

  • split off — transitive verb : to separate or remove by or as if by splitting split some kindling off from a log where only part of the assets of the corporation are split off into a new corporation U.S. Code split the carbon dioxide off …   Useful english dictionary

  • split off — PHRASAL VERB If people split off from a group, they stop being part of the group and become separated from it. [V P from n] Somehow, Quentin split off from his comrades. [V P n] ...the Youth Wing which split off the National Liberal party earlier …   English dictionary

  • split-off — When a corporation sets up and funds a new corporation and gives the shares of this new corporation to the old corporation s stockholders in exchange for some of their shares in the old company, this new company is a split off and the process is… …   Black's law dictionary

  • Split-Off — A type of corporate reorganization whereby the stock of a subsidiary is exchanged for shares in a parent company. This is a somewhat rare situation. For example, Viacom announced a split off of its interest in Blockbuster in 2004 whereby Viacom… …   Investment dictionary

  • split-off — Same as spin off …   Ballentine's law dictionary

  • split off — verb To break apart, on ones own rather than as part of the group …   Wiktionary


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