olemus
sõltumatu ettevõte, mis on loodud
emaettevõttest eraldumise teel

Wiktionary:
the formation of a subsidiary company that continues the operations of part of the parent company; the company so formed

ülevaateid
https://en.wikipedia.org/wiki/Corporate_spin-off

https://www.enterpriseresearch.ac.uk/wp-content/uploads/2015/03/ERC-ResPap26_Wright_Fryges.pdf

https://en.wikipedia.org/wiki/Research_spin-off