Definition: Break-up (of an enterprise)

Category: Business registers

Break-up involves one enterprise before and more than one enterprise after the event. In a break up, the enterprise is divided in such a way that neither (none) of the new enterprises keeps the identity of the original enterprise. http://ec.europa.eu/eurostat/ramon/statmanuals/files/KS-32-10-216-EN-C-EN.pdf
Source:
Eurostat, "Business registers. Recommendations manual", Methodologies and Working Papers, Publications Office of the European Union, Luxembourg, 2010
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