A demerger plan (Swedish: delningsplan) is the plan the board of directors draws up ahead of a demerger of a limited company. It states, among other things, which assets and liabilities are transferred, what demerger consideration shareholders receive and a timetable. The demerger plan must be filed with Bolagsverket.
When the demerger is carried out, the shareholders of the transferring company usually receive shares in the receiving company as consideration. The new owners must then be entered in that company's share ledger.

A demerger means a limited company's assets and liabilities are transferred to one or more other companies.
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Demerger consideration is the compensation that shareholders in a company being divided receive in a demerger.
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A spin-off means that part of a company, often a subsidiary, becomes an independent company of its own.
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A merger means two or more companies combine into one.
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