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企业合并指将两个或两个以上的企业合并形成一个报告主体的交易或事项。合并的实质是控制。当母公司能够统驭一个主体的财务和经营政策,并藉此从该主体的经营活动中获
Business combination refers to the transaction or event that merges two or more enterprises to form a report body. The essence of the merger is control. When the parent company can master the financial and operating policies of an entity and take the benefit from its business activities