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另一个选择是通过首次公开募股或是向股东派送红股将子公司作为单独的上市公司剥离。
Another option would be to spin out the units as publicly traded companies, either through initial public offerings or stock dividends to shareholders.
现在，该公司提出了对该季度业绩三对一的股票分割，这将使每个脸书的股东在其已经持有的单独份额上获得两个额外的，无投票权股份。
Now, the company has proposed a three-to-one stock split in its quarterly results, which would give each Facebook shareholder two additional, non-voting shares for each single share they already hold.
在合并资产负债表中，应当在所有者权益类单独列示少数股东权益。
In the consolidated balance sheets, the interests of minority shareholders shall be separately presented within the category of equities.
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