Scissione -

A specific type of demerger where shares of the new entity are assigned directly to the transferring company rather than its shareholders.

In a business context, scissione is a corporate restructuring operation where a company transfers all or part of its assets and liabilities to one or more existing or newly formed companies. Scissione

The original company continues to exist but spins off a portion of its assets/liabilities to another entity. A specific type of demerger where shares of