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Definition *. A demerger is the process of removing a business from the encumbrance of a conglomerate. As such, it is the opposite of a merger or an acquisition. It occurs when a firm takes part of its business and spins it off into a separate business entity (Clark-Meads 1996a).
* A demurrer is a formal objection attacking the legal sufficiency of an opponent's pleadings. assertion, made without disputing the facts, that the pleading does not state a cause of action, and that the demurring party is entitled to judgment.