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A demerger, also known as a spin-off or split-off, is a type of corporate restructuring in which a company separates a portion of its business into a separate, independent company.

This can be done through a variety of methods, including selling the business to an external buyer, transferring the business to a new or existing company, or distributing the business to the company's shareholders.

Demergers are often done for a variety of reasons, including improving the focus and efficiency of the company, unlocking value for shareholders, and enabling the company to better allocate resources and pursue growth opportunities.

Demergers can also be a way for a company to divest itself of a business that is underperforming or no longer strategic to its overall operations.

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