企业合并*
business combination 企业合并
business combination involving enterprises under common control 同一控制下的企业合并
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.
【讲解】
transitory ['trænsɪt(ə)rɪ; 'trɑːns-; -nz-] adj. 短暂的，暂时的，瞬息的
acquirer [ə'kwaɪrɚ] n. 购买方
acquiree [ə'kwaɪriː]n. 被购买方
acquisition date 购买日
