Spin-off guide til opsplitning af selskaber i flere selvstændige enheder

I en guide gennemgås, hvordan et selskabs ledelse kan forberede et spin off ved opsplitning af selskabet i flere selvstændige enheder: ”A spin-off involves the separation of a company’s businesses through the creation of one or more separate, publicly traded companies. Spin-offs have been popular because many investors, boards and managers believe that certain businesses may command higher valuations if owned and managed separately, rather than as part of the same enterprise. An added benefit is that a spin-off can often be accomplished in a manner that is tax-free to both the existing public company (referred to as the parent) and its shareholders. Moreover, in recent years, companies have been able to tap the debt markets to lock in low borrowing costs for the business being separated and monetize a portion of its value.”