spinoff子公司分立，splitoff是否是一分二，说不太好，仅供参考

The major difference is that spin-off creats a new independent which the shares do NOT go through an IPO process but are proportionately distributed to the CURRENT shareholders;

split offs allow shareholders to receive new share in exchange for their shares in the parent company. In a split-off, parent's existing shareholders must surrender their shares.

spin-off (也称为spin-off method)是指公司通过部分资产转让或出售而使一子公司独立，然后将所获得的该独立之新公司的股份分派给自己的股东，而股东则不用将原持有之股份交出之方法，故称为“派股式重组”。split-off是指公司通过部分资产转让或出售而使一子公司独立，然后用所持的该独立之新公司的股份向自己的股东调换回其所持有的原公司的部分股份的方法，故称为“易股式重组”