Definicja divestiture (EC-CS)
An activity in which a consolidation unit sells all or part of its investment in another consolidation unit to an investor outside of the consolidation group.
If the investment is sold to another unit within the same group, this is referred to as a transfer.
It is therefore possible that an transfer within a hierarchy of consolidation groups may need to be treated as a divestiture.
Słownik i definicje SAPa na D.