Glossary entry (derived from question below)
Norwegian term or phrase:
fusjon- fisjonsfordring
English translation:
demerger receivable
Norwegian term
Norway
Fast, accurate & efficient translations
Native in: English (Variants: US, UK) 
Works in: Norwegian to English, Swedish to English, Danish to English
fusjon- fisjonsfordring
| 3 | demerger claim |
Leif Henriksen
|
| 3 | merger-demerger claim /against / |
Adrian MM.
|
Proposed translations
Norway
Experienced - accurate - on time
Native in: Norwegian 
, Norwegian (Bokmal)
Works in: English to Norwegian, German to Norwegian, English to Norwegian (Bokmal), and 4 more.
demerger claim
https://newsweb.oslobors.no/obsvc/attachment.obsvc?messageId=467978&attachmentId=177935&obsvc.item=1
Austria
Retd.T&I, Barrister & Austro-Advokat
Native in: English (Variants: Scottish, British)
Works in: Spanish to English, English to Spanish, French to English, and 5 more.
merger-demerger claim /against /
1. it is a bilateral or 'bipartisan' merger-demerger scene and
2, prepositionally, it is en ....fisjonsfordring på - demerger claim against or - not so neatly in line with the på as being on - account receivable from.
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Note added at 22 hrs (2020-02-07 11:11:48 GMT)
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possibly being a claim for any *amount or balance due* (from...). I don't recall - from my time indentured to City of London Champagne-Socialist company lawyers - any merger-demerger scenario, but that had been mid-1970s when such schemes may have been in their infancy.
The merger / demerger proposal and the reports of the auditor and of the board is presented to the shareholders of each company involved in the merger / demerger. The financial statements of the 3 preceding years should also be made available to the share
http://eng.proz.com/kudoz/norwegian-to-english/accounting/3894808-tilført-ved-fusjon.html
Discussion
The term refers not to a claim/krav, rather to a specific accounting item that incurs upon the sale of one company to another - Norwegian Tax Act and Private Limited Companies Act...
I am reading a connection to the Norwegian taxation act and companies act.
The "fordringer" in such mergers are considered "receivables" for accounting and tax purposes.