When they're not creating large companies from smaller ones, corporate finance compacts do the reverse and split up companies through spin-offs, carve-outs or tracking stocks.

他们不得不从较小的创建大型公司，公司财务契约做相反，分公司通过分拆，分拆或跟踪股票。

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After the 2007 decision by Sun Microsystems for a one-to-four reverse split, shares ended up losing 80% of their value in following year before eventually being acquired by Oracle ( ORCL).

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