Is there any guidance at a high level that outlines and describes the possible legal structures of the various types of carve-outs, mergers and acquisitions? ie what is considered an affiliate, a minority owned affiliate, a legal carveout, stand-alone entity, a spin-off etc…. I’m sure this might vary by country but just wondering if someone has seen or done something like this already. I was asked for this recently during a training because legal structure impacts other functions in different ways (ie contracts, fleet etc…) I’m in Canada but I would be interested to see how other countries define these as well.