Good morning. American industrial giant Honeywell, under pressure from the activist investor Elliott, has announced plans to separate its aerospace division, spin off its advanced materials arm and divest itself of smaller business lines. The stock fell 6 per cent on the news. Did Elliott remember to double check its sum-of-parts model? Email us about your worst Excel errors: robert.armstrong@ft.com and aiden.reiter@ft.com.
早上好。美國工業巨頭霍尼韋爾在激進投資者埃利奧特(Elliott)的壓力下，宣布計劃分拆其航空航天部門，剝離其先進材料部門，并出售較小的業務線。消息傳出后，股價下跌了6%。埃利奧特是否記得仔細檢查其分部估值模型？請通過電子郵件告訴我們您在Excel中遇到的最糟糕錯誤：robert.armstrong@ft.com 和 aiden.reiter@ft.com。
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