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|passage=Rangers manager Ally McCoist accepts there is likely to be opposition from fans of other clubs should the Ibrox side remain in the SPL as a '''newco'''.}}
# {{lb|en|legal|finance}} {{non-gloss definition|A [[placeholder]] name for a business in textbooks.}}
#* {{quote-text|en|year=1982|author=Arthur M. Borden|title=Going Private|pages=
|passage=A merger can be implemented between the issuer ("Oldco") and a new corporation ("'''Newco'''") owned by the proponents, as a result of which Oldco shares not owned by the proponents are converted to cash and '''Newco''' shares remain outstanding.}}
#* {{quote-text|en|year=2003|author=William T. Allen|author2=Reinier H. Kraakman|title=Commentaries and Cases on the Law of Business Organization|page=439
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