We can distinguish several ways of division of companies:
1) the formation of new companies - a company ceases to exist, its assets are transferred to the acquiring company and its shareholders become shareholders of the successor company (A canceled> formation of B and C) only the cancelled company is concerned
2) the division by merger - company ceases to exist and is divided, and these parts passes to other existing companies (A canceled and divided into two or more parts> parts will be merged into existing companies B and C) merging and acquiring companies are involved
3) a combination - being acquired and the acquiring company must have the same form