Nonsense
Spin-offs and split-offs can be preceded by an IPO in which a portion of the share of the subsidiary is sold to the public, with the proceeds either retained by the subsidiary or distributed to the parent. This is called a carve-out.The significant difference with this type of demerger is that it results in an injection of cash whereas spin-offs and splits do not.
Ann: Updated Scoping Study Results Lake Maitland Uranium Project, page-187
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