释义 |
DictionarySeesplit-offLegalSeeSplit-Offsplitoff
Split-OffA relatively rare situation in which a parent company offers to its shareholders stock in a subsidiary in exchange for a comparable amount of stock in the parent company. This allows the parent company to divest itself of the subsidiary. See also: Splitoff IPO.splitoff An exchange of the stock of a subsidiary for a pro rata surrender of stock in the parent corporation. A splitoff is similar to a spinoff, but in the case of the splitoff a smaller (or no) decline in the stock of the parent corporation should take place. Compare spinoff. |