问题如下：
Matt, an analyst for Company M is considering divesting the subsidiary business of the company. He thinks that it would be best to allow some of the current shareholders to exchange shares of Company M for shares in the newly created entity. Which forms of corporate restructuring is related to his proposal?
选项：
A.Carve-outs.
B.Spin-offs.
C.Split-offs.
解释：
C is correct.
考点：Corporate Restructuring
解析：Split-off指的是原母公司部分股东以其持有的母公司股份交换新设立的公司股份，没有现金流入。
老师请问，”spin off 其实就是公司的资产分家，但股东不分家“是什么意思？股东同时拥有着新旧公司的股份是吗？
