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The law determines multiple ways of legal entity reorganization::
Merger of legal entities
Merger means establishing a new company, with all rights and obligations of two or more companies assigned to it, with such companies terminating their operations.
Accession of legal entities
It is termination of one or multiple companies, with all their rights and obligations transferred to another company.
Demerger of legal entities
It is company termination, with all its rights and obligations transferred to newly incorporated companies.
Corporate Spin-Off
It means establishing one or multiple companies, with such company(ies) being transferred a part of rights and obligations of the reorganized company without the latter terminating its operations.
Reconstruction of legal entities
It is change of one form of incorporation of a legal entity to the other one.
