The splitting is done as follows:
If is satisfiable, consider a satisfying assignment.
If we color all the true literals red, all the false ones are blue, and y blue, then every subset of has at least one red element (because it is satisfiable and it also contain one blue element y.
In addition, for a given splitting , we can able to set the literals that are colored differently from y to true.
In the same way, we can able to set the literals that have the same color as y to false.
This concludes that satisfying assignment for .
Thus, SET - SPLITTING is NP-Complete.