公司重組培訓(xùn)課程-展示頁
2025-01-18 22:03本頁面
【正文】 f the current corporate whole. 25? SpinOffs often result in a higher aggregate value for the constituent pieces. Many diversified panies are electing to spin off parts of their business, finding that this restructuring technique can create significant value for shareholders.26? Sometimes, the motivation for a spinoff es from the desire to separate a poor or underperforming business so that an untarnished good business can shine through to investors. ? Portfolio Management for Corporate Spinoffs 27? March 1, 2023, Lucent Technologies Inc. announced it would spinoff three businesses its PBX, or pany switchboard, operations。 解決方案： LBO/MBO12二 . 主要重組模式業(yè)務(wù)出售（ Selloff / Divestiture） 出售資產(chǎn) /業(yè)務(wù)獲得現(xiàn)金14資產(chǎn)互換（ Asset Exchange） 通用電氣將歐洲家電業(yè)務(wù)與法國湯普遜公司醫(yī)療器械業(yè)務(wù)互換15Recapitalization? Recapitalizations are a method of selling a pany that can take various forms. Generally, they are acplished by the repurchase of a majority of the mon stock by either a pany or a third party in exchange for cash or securities. 16? In the context of a public pany, the transaction is monly structured as the sale or repurchase of 90% of the mon stock rather than an outright purchase in order to avoid traditional purchase accounting treatment and resulting goodwill amortization. The equity that is remaining after the recapitalization is often termed a stub.17公司名稱 提出私有化 業(yè)務(wù)時(shí)間怡和汔車 27/6/2023 車五豐行 28/12/2023 食品森拿美集團(tuán) 28/11/2023 車恒基發(fā)展 6/11/2023 地產(chǎn)運(yùn)通泰 24/12/2023 酒樓 /的士南順食品 8/4/2023 食品夌電物業(yè) 10/2/2023 地產(chǎn)格蘭酒店 30/8/2023 酒店保華德祥 12/2023 建築新亞置業(yè) 21/2/2023 地產(chǎn)鵬利保險(xiǎn) 3/5/2023 保險(xiǎn)太平協(xié)和 19/5/2023 地產(chǎn)嘉里建設(shè) 23/4/2023 地產(chǎn)上實(shí)藥業(yè) 22/5/2023 藥業(yè)太平地氈 21/5/2023 地氈豐德麗 31/3/2023 地產(chǎn)聯(lián)邦地產(chǎn) 24/1/2023 地產(chǎn)晉利地產(chǎn) 21/5/2023 地產(chǎn)18分立（ Spinoff） 19部門 A占公司利潤比例： %平均行業(yè)市盈率： 10部門 B占公司利潤比例： %平均行業(yè)市盈率： 8部門 C占公司利潤比例： %平均行業(yè)市盈率： 12部門 D占公司利潤比例： 20%平均行業(yè)市盈率： 25部門 E占公司利潤比例： 30%平均行業(yè)市盈率： 10甲公司不同部門示意圖20甲公司稅后收入： 8萬元占原公司收入比例： 80%D公司稅后收入： 2萬元占
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