split-off

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split-off

n
1. commerce a separation (from the main group)
2. (Commerce) commerce a separation (from the main group)
Collins English Dictionary – Complete and Unabridged, 12th Edition 2014 © HarperCollins Publishers 1991, 1994, 1998, 2000, 2003, 2006, 2007, 2009, 2011, 2014
Translations

split-off

[ˈsplɪtɒf] Nseparación f (Pol) → escisión f
Collins Spanish Dictionary - Complete and Unabridged 8th Edition 2005 © William Collins Sons & Co. Ltd. 1971, 1988 © HarperCollins Publishers 1992, 1993, 1996, 1997, 2000, 2003, 2005
References in periodicals archive ?
However, the most common uses of D reorganizations involve the splitting of one corporation into two or more corporations in transactions commonly described as split-ups, split-offs, and spinoffs.
It reads: "Goldman Sachs provides advice on the full range of strategic transactions, including mergers, sell-side and buy-side advisories, leveraged buy-outs, joint ventures, strategic alliances, anti-raid and raid defenses, fairness opinions and spin-offs, split-offs, divestitures and other restructurings."
The new policy will affect companies that are considering spin-offs, split-offs, reverse Morris Trust transactions or other transactions intended to qualify as tax-free to the corporation or its shareholders under section 355.
corporations to foreign persons in certain otherwise tax-free spin-offs, split-ups, split-offs and liquidations of controlled subsidiaries.