I dette direktiv forstaas ved spaltning ved overtagelse den fremgangsmaade, hvorved et selskab ved oploesning uden likvidation overdrager sine aktiver og passiver som helhed til flere selskaber, mod at der tildeles aktionaererne i det spaltede selskab aktier i de selskaber, der modtager indskud som led i spaltningen, i det foelgende benaevnt »de modtagende selskaber«, samt eventuelt et kontant udligningsbeloeb, der ikke kan overstige 10 % af de tildelte aktiers paalydende vaerdi eller, ved aktier uden paalydende vaerdi, af den bogfoerte parivaerdi.
For the purposes of this Directive, "division by acquisition" shall mean the operation whereby, after being wound up without going into liquidation, a company transfers to more than one company all its assets and liabilities in exchange for the allocation to the shareholders of the company being divided of shares in the companies receiving contributions as a result of the division (hereinafter referred to as "recipient companies") and possibly a cash payment not exceeding 10 % of the nominal value of the shares allocated or, where they have no nominal value, of their accounting par value.