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。美国工业巨头霍尼韦尔在激进投资者埃利奧特(Elliott)的压力下，宣布计划分拆其航空航天部门，剥离其先进材料部门，并出售较小的业务线。消息传出后，股价下跌了6%。埃利奧特是否记得仔细检查其分部估值模型？请通过电子邮件告诉我们您在Excel中遇到的最糟糕错误：robert.armstrong@ft.com 和 aiden.reiter@ft.com。
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