Abstract:

The economic and financial literature has been focused on the reorganization and transformation of holdings and corporations in search of value growth for years. This is despite the relatively stable markets in Central Europe. It results to a large extent from the growing role of financial markets from year to year in assessing the effectiveness of enterprises. The companies strive both for mergers and acquisitions as well as for divisions to optimize the capital employed in the enterprise. In the article, the author focused precisely on the ways of dividing the company. Also included is a specific distribution procedure based on Polish commercial law.