Proceso para realizar una escisión de una empresa en colombia.
Keywords:
Strategy, methods, patrimony, valuation, corporate spin-offAbstract
One of the managerial strategies used in Colombia is the corporate spin-off; a managerial strategy for competitivity. It is a transaction by means of which a society (the split society) realizes a transference in block on behalf of its patrimony to a society or several existing societies, or to one or several societies created by means of the act of split. The objective of the project was to determine the process of corporate spin-off in Colombia. The applied methodology based on; the consultation of the Law 222 of 1995, which defines the split up, the external circular letter 220-007 of 2008 of the Superintendence of companies, and there were cited, as secondary information; news and results of split in companies of Colombia. With the compiled information, it was possible to determine that a demerger can appear due to strategic alliances, activities specialization, to obtain tributary benefits or for internal differences for the management of the company and that the process can be for absorption, creation, total or partial. As conclusion, demerger is a strategic tool that allows to preserve the patrimony of a company.
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References
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