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разделение одной корпорации на две или болееstresses
amer. split-up (по решению суда; a process of reorganizing a corporate structure whereby all the capital stock and assets are exchanged for those of two or more newly established companies, resulting in the liquidation of the parent corporation. Cf. spin-off (def. 1), split-off (def. 3). RHWD Alexander Demidov)