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| Russian | English |
| дробление акций | split-up (напр., 100-долларовой акции на четыре 25 – долларовых) |
| дробление акций | split up (a process of reorganizing a corporate structure whereby all the capital stock and assets are exchanged for those of two or more newly established companies, resulting in the liquidation of the parent corporation. Cf. spin-off (def. 1), split-off (def. 3). RHWD Alexander Demidov) |
| дробление дохода | income splitting (в целях снижения налоговых платежей) |