企業(yè)合并*
business combination 企業(yè)合并
business combination involving enterprises under common control 同一控制下的企業(yè)合并
e.g. A business combination involving enterprises under common control is a business combination in which all of the combining enterprises are ultimately controlled by the same party or parties both before and after the combination, and that control is not transitory.
【講解】
transitory ['trænsɪt(ə)rɪ; 'trɑːns-; -nz-] adj. 短暫的，暫時的，瞬息的
acquirer [ə'kwaɪrɚ] n. 購買方
acquiree [ə'kwaɪriː]n. 被購買方
acquisition date 購買日
