| dbo:abstract |
A demerger is a form of corporate restructuring in which the entity's business operations are segregated into one or more components. It is the converse of a merger or acquisition. A demerger can take place through a spin-off by distributed or transferring the shares in a subsidiary holding the business to company shareholders carrying out the demerger. The demerger can also occur by transferring the relevant business to a new company or business to which then that company's shareholders are issued shares of. In contrast, divestment can also "undo" a merger or acquisition, but the assets are sold off rather than retained under a renamed corporate entity. Demergers can be undertaken for various business and non-business reasons, such as government intervention, by way of antitrust law, or through decartelization. (en) 会社分割（かいしゃぶんかつ）とは、企業組織再編の手法の一つで、既存の会社（分割会社）を他の既存の会社（承継会社）または新設する会社（設立会社）に分割するもの。 大陸法系諸国には同様の制度を有している国が多い。 (ja) La scissione è un istituto del diritto commerciale italiano, introdotto con il d.lgs. 16 gennaio 1991 n. 22, emanato in attuazione delle Direttive del Consiglio delle Comunità Europee n. 78/855 (cosiddetta Terza Direttiva del 9 ottobre 1978) e n. 82/891 (cosiddetta Sesta Direttiva del 17 dicembre 1982). Prima del 1991 infatti esso era sconosciuto all'ordinamento italiano. Mediante tale operazione il patrimonio di una società viene assegnato ad una o più società, anche di nuova costituzione, in cambio dell'assegnazione ai soci della prima emissione di azioni o quote delle beneficiarie del trasferimento patrimoniale. (it) 業務分拆是一種公司重組的方式，將公司的業務運作分離成一家或更多的子公司。 與其相反的商業行動稱為合併或收購。 業務分拆，通常藉著分立公司來進行，把營運的子公司之股份分配或轉交給想要作出業務分拆的公司股東。業務分拆也可以把相關的業務轉移到一家新的公司，或者把業務轉給獲得股份之股東所持有的業務上。 進行業務分拆可以是由於各種商業或非商業的原因，例如是政府通過反壟斷法或瓦解來作出介入。或是為專注於某特定業務，而把其他非核心業務分拆；抑或為降低成本及節稅等財務方面考量等。 (zh) |
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dbr:Decartelization dbr:Mergers_and_acquisitions dbr:Corporate_spin-off dbc:Restructuring dbr:Equity_carve-out dbr:Business_operations dbr:Divestment dbc:Corporate_finance dbr:Economic_interventionism dbr:Successor_company dbr:Antitrust |
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会社分割（かいしゃぶんかつ）とは、企業組織再編の手法の一つで、既存の会社（分割会社）を他の既存の会社（承継会社）または新設する会社（設立会社）に分割するもの。 大陸法系諸国には同様の制度を有している国が多い。 (ja) 業務分拆是一種公司重組的方式，將公司的業務運作分離成一家或更多的子公司。 與其相反的商業行動稱為合併或收購。 業務分拆，通常藉著分立公司來進行，把營運的子公司之股份分配或轉交給想要作出業務分拆的公司股東。業務分拆也可以把相關的業務轉移到一家新的公司，或者把業務轉給獲得股份之股東所持有的業務上。 進行業務分拆可以是由於各種商業或非商業的原因，例如是政府通過反壟斷法或瓦解來作出介入。或是為專注於某特定業務，而把其他非核心業務分拆；抑或為降低成本及節稅等財務方面考量等。 (zh) A demerger is a form of corporate restructuring in which the entity's business operations are segregated into one or more components. It is the converse of a merger or acquisition. A demerger can take place through a spin-off by distributed or transferring the shares in a subsidiary holding the business to company shareholders carrying out the demerger. The demerger can also occur by transferring the relevant business to a new company or business to which then that company's shareholders are issued shares of. In contrast, divestment can also "undo" a merger or acquisition, but the assets are sold off rather than retained under a renamed corporate entity. (en) La scissione è un istituto del diritto commerciale italiano, introdotto con il d.lgs. 16 gennaio 1991 n. 22, emanato in attuazione delle Direttive del Consiglio delle Comunità Europee n. 78/855 (cosiddetta Terza Direttiva del 9 ottobre 1978) e n. 82/891 (cosiddetta Sesta Direttiva del 17 dicembre 1982). Prima del 1991 infatti esso era sconosciuto all'ordinamento italiano. (it) |
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Demerger (en) Scissione societaria (it) 会社分割 (ja) 業務分拆 (zh) |
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