Part 2 Section B.5. Corporate restructuring 組織再編

M&A定義Merger 合併The combination of two or more companies in which only one firm survives as the legal entity. Acquisition 企業買収（取得）An acquisition occurs when one company acquires another as part of its overall business strategy. Synergy シナジーSome of the synergies of a business combination are the economies realized where the performance of the combined firm exceeds that of its previously separate part