分轨股票的中文解释

分轨股票系由母公司所创造的一种财务工具，用于追踪集团中某项业务或某一子公司的业绩表现。发行分轨股票时，母公司必须将标的业务或子公司的财务数据独立区分出来。分轨股票与母公司的股票各自独立交易，而母公司对分轨股票所代表的业务或子公司仍掌有控制权。发行这种股票可替收购计划融资，亦可方便公司以股票补偿员工，有助于老牌公司留住可能被新成立公司抢走的员工。

Tracking Share的英文解释

A tracking share or stock is created by a company for a subsidiary. It trades separately from the parent company's stock but does not carry any voting rights. It enables the company to compensate staff or raise funds to make acquisitions. It is popular among established companies who risk losing staff to new start-ups, because it is a way of offering employees a stake in the business.

• offering [´ɔfəriŋ]   n.提供；礼物；捐献   (高中英语单词)
• separately [´sepəritli]   ad.分离地；孤独地   (英语四级单词)
• compensate [´kɔmpenseit]   v.赔偿；补偿；酬报   (英语四级单词)