Just as corporate developer Gartland Whalley & Barker announces that it is de-listing and moving (eventually) to an American listing, one of its subsidiaries is floating on Aim. The management of e-quisitor, as the new venture is called, is at pains to point out that it is not just another internet incubator. The difference here is that e-quisitor will buy controlling interests in profitable fast-growing internet businesses, rather than take minority interests in loss-making B2C sites. The management also clearly believes that both e-quisitor and the investee companies will benefit from grouping the companies together 'to unlock the potential within'. The recent volatility in technology stocks is seen as a good thing, allowing e-quisitor to acquire companies at more realistic prices. The management hopes to raise £2.825m, with 90% of the shares remaining in GWB hands.