Definition of 'Bifurcation'
The splitting of a larger whole or main body into two smaller and separate units. Bifurcation can occur when one company divides into two separate divisions, thereby creating two new companies that can each issue shares to stockholders. Shareholders in the initial company are given shares of the new company through a corporate reorganization. Companies may seek bifurcation for certain tax advantages.
Bifurcation also refers to the analysis or evaluation of market conditions based on two distinct scenarios.
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