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合并,是指一家或多家企业(以下称为被合并企业)将其全部资产和负债转让给另一家现存或新设企业(以下称为合并企业),被合并企业股东换取合并企业的股
Consolidation refers to the transfer of all its assets and liabilities by one or more enterprises (hereinafter referred to as the merged enterprises) to another existing or newly established enterprise (hereinafter referred to as the merged enterprise) in exchange for the merged enterprise shareholders in return for the merger of enterprises