The Globe and Mail reports in its Saturday edition that Brookfield Asset Management Inc. has been split into two publicly traded companies. In a Globe special, John Heinzl writes that before the spinoff, Brookfield Asset Management Inc. traded under the symbol BAM.A. After the Dec. 9 transaction, the company changed its name to Brookfield Corp., which now trades under BN. If you owned 100 shares of Brookfield Asset Management Inc. before the transaction, you held 100 shares of Brookfield Corp. after it completed. Concurrent with the name change, the company distributed 25 per cent of its asset management business to shareholders. This created a new company called Brookfield Asset Management Ltd. For every four shares of the old BAM Inc., investors received one share of the new BAM Ltd., which trades under the symbol BAM (without the .A suffix). The adjusted cost base of those BN and BAM shares. Knowing your cost base means that when you sell, you can calculate your capital gain, or loss, for tax purposes. According to tax information on Brookfield's website, 88 per cent of the original cost base of the old BAM.A shares should be allocated to the BN shares, with the remaining 12 per cent allocated to the new BAM shares.