分拆的中文解释

指公司通过创立一家新的公司，将本公司业务和资产分割的做法。公司按比例将新公司的股份分配给本公司的股东。也称"分散经营"（Hive Off）。

Spin Off的英文解释

Method used by a company to split its operations and assets by creating a new company. It proportionately distributes shares in the new company to its own shareholders. Also termed hive off.