SPIN-OFF
Выделение на базе части имущества реорганизуемого юридического лица нового юридического лица (или нескольких новых юридических лиц) с правами и обязанностями в соответствии с разделительным балансом; при этом прекращения реорганизуемого юридического лица не происходит.

A spinoff is the creation of an independent company through the sale or distribution of new shares of an existing business or division of a parent company. A spinoff is a type of divestiture. The spun-off companies are expected to be worth more as independent entities than as parts of a larger business. A spinoff is also known as a spin out or starbust.
Google’s self-driving car spinoff Waymo is teaming up with Lyft in Arizona to attempt to lure passengers away from ride-hailing market leader Uber.

A corporate spin-off, also known as a spin-out, or starburst, is a type of corporate action where a company «splits off» a section as a separate business.

For a company to announce a spin-off, sale or divestiture of a business, the usual goal is to unlock value or to focus on a core part of the business.