How to remember these
step 1) read the definitions
step 2) close your eyes and say the definitions - if you can’t go to step 1
Repeat until may 31th
This is what I use to remember:
C arve O ut: C reation O f a new legal entity (only one where there’s new cash from sale of entity)
SPIN Off: S hareholders P roportional I n N ew and separate entity. Own stock in 2 separate companies now.
S plitoff: given shares of new company in exchange for shares of parent company. S=Split - Exchanging
Divestiture - sale liquidation or spin-off of a division (just have to remember this one)
Are first 3 part of divesture ?