Definicja divestiture (FI-LC)

A divestiture refers to a transaction in which a company of the corporate group sells all or part of its investment in another company of the group to an investor outside the subgroup or even outside the corporate group.

If the investment in a company is sold to another company of the same subgroup, this is referred to as a transfer.

An investment sold to another company outside the subgroup but within the corporate group would be regarded as a divestiture by the subgroup but as a transfer by the corporate group.