评估组织内的部门和子公司，和/或以前合并的实体，以评估分拆的适当性，同时考虑这些实体之间的适合性以及任何相关的外部性。检查正式分离的相关性和合理性。 Evaluating departments and subsidiaries within the organization, and/or previously merged entities, to assess the appropriateness of a de-merger, taking account of the fit between these entities as well as any relevant externalities. Examine the pertinence and soundness of a formalized dissociation.