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 distribution of part but not all of a corporation's stock for a subsidiary's stock; also: a new company created by such a distribution compare spin-off, split-up

Merriam-Webster’s Dictionary of Law. . 1996.

См. также в других словарях:

  • 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… …   Universalium

  • 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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