ACCA考试Demergers 分拆怎么理解与学习？

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A demerger is the splitting up of a corporate body into two or more separate and independent bodies. It is not a sale of the separate bodies themselves, as the original shareholders have shares in both companies.分公司拆成 2 个或多个单独的实体，原股东继弼行现在多家公司股份。

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advantage：

The split does enable analysts to understand the two businesses fully,particularly when the two main divisions are in differentfields.

The two divisions are likely to have different risk profiles, and splitting them up enables shareholders to adjust the proportion of their holdings between the two different companies.

disadvanteg：

过程比较昂贵，过期间公司整体的价值都可能下滑。

分拆的管理层可能无法胜任。

对于资产和债务的承担，双方会有分歧，一方甚至融资渠道有问题。

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