TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

SPIN-OFF DIVIDEND [1 record]

Filter results by subject field Alphabetical list of terms

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Alphabetical list of terms

Record 1 1999-02-18

English

Subject field(s)
  • Commercial and Other Bodies (Law)
  • Amalgamation and Partnerships (Finance)
DEF

A dividend in kind arising from corporate restructuring or liquidation.

Key term(s)
  • spinoff dividend

French

Domaine(s)
  • Organismes commerciaux ou non (Droit)
  • Fusion, absorption et coparticipation (Finances)
DEF

Dans le cours d'une opération de scission, transfert, par la société scindée, d'actions d'une société nouvellement créée, ou d'une filiale préexistante le cas échéant, sous la forme d'un dividende à ses actionnaires.

Spanish

Campo(s) temático(s)
  • Organismos comerciales y otros (Derecho)
  • Consolidación y asociaciones (Finanzas)
DEF

Transferencia de parte de los activos de una empresa a otra recién creada, a cambio del capital de ésta, el cual se distribuye entre los accionistas de la empresa inicial.

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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