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The separation of a single business into two separate businesses.

Successful demerger - GSK/Haleon
"The separation and demerger of Haleon from GSK was a multi-faceted transaction that demanded deep involvement from both treasury teams, on both a strategic and operational level."
The Treasurer online, 4 April 2023 - ACT Deals of the Year 2022: Large team of the year.

See also