In this Part -

"cross-border division" means a full division, partial division or division by separation of a company which has its registered office, central administration or principal place of business within the European Union, provided that at least one of the recipient companies is an Irish company and at least one is an EEA company;

"dividing company" means a company which, in the process of a cross-border division - (a) transfers all its assets and liabilities to 2 or more companies, in the case of a full division, or (b) transfers part of its assets and liabilities to one or more companies, in the case of a partial division or division by separation;

"division" means a full division, a partial division or a division by separation;