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scission-dissolution [1 record]

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Alphabetical list of terms

Record 1 2005-09-02

English

Subject field(s)
  • Corporate Economics
  • Commercial and Other Bodies (Law)
  • Investment
CONT

When a corporation divided into two or more separate new corporations, gives its shareholders the shares of these new corporations, and goes out of business, this process is termed a "split-up".

French

Domaine(s)
  • Économie de l'entreprise
  • Organismes commerciaux ou non (Droit)
  • Investissements et placements
DEF

Scission pure au terme de laquelle une société préexistante disparaît, faisant place à au moins deux nouvelles entités liées par un groupe d'actionnaires qui demeure inchangé.

OBS

Les actionnaires de la société scindée reçoivent, en proportion de leur participation, des actions des sociétés bénéficiaires.

OBS

scission-dissolution; scission avec dissolution : termes proposés par le Comité de terminologie française de l'Ordre des comptables agréés du Québec.

Spanish

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