Split-off



noun
1.
the act of separating or splitting away from something else.
2.
something that has split or has been split from something else.
3.
Commerce. 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.
Compare spin-off (def 1), split-up (def 3).

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