e/Equity carve-out

Information
has gloss	eng: Equity carve-out (ECO or a partial spin-off) is a sort of corporate reorganization in which a company creates a new subsidiary and IPOs it later, while retaining control. Usually, up to 20% of subsidiary shares is offered to the public. The transaction creates two separate legal entities—parent company and daughter company—with their own boards, management teams, financials, and CEOs. Equity carve-outs increase the access to capital markets, enabling carved-out subsidiary strong growth opportunities, while avoiding the negative signaling associated with a seasoned offering (SEO) of the parent equity.
lexicalization	eng: Equity carve-out
instance of	e/Mergers and acquisitions