27合并与收购

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1、Mergers&Acquisitions-合并与收购NO.272Followingaresomestandardtermsusedtodescribemergerandacquisitionactivity:（以下是一些用来描述并购事宜的标准术语：）Merger：合并Combinationoftwoormorecompanieseitherthroughapoolingofinterests,apurchase,oraconsolidation.Acquisition：收购Onecompanytakingovercontrollingofacorporation.3Takeover：

2、接收/接管Changeinthecontrollinginterestofacorporation.Leveragedbuyout：融资收购Takeoverofacompanyusingborrowedfunds.Followingaresomecolorfultermsusedtodescribemergerandacquisitionactivity:4（以下是一些用于描述合并和收购活动的较为形象生动的词汇：）Poolingofinterests：利益共享Accountingmethodusedinthecombingormergerofcompaniesfollowinganac

3、quisition,wherebythebalancesheetsaresimplyaddedtogether.Crownjewels：拳头部门Themostdesirableentitieswithinadiversifiedcorporationasmeasuredbyassetvalue,earningpower,andbusinessprospects.5Saturdaynightspecial：周末特别收购Suddenattemptbyonecompanytotakeoveranotherbymakingapublictenderoffer(offertobuyshares,

4、usuallyatapremium,withtheobjectiveoftakingcontrol).SleepingBeauty：睡美人Potentialtakeovertargetthathasnotbeenapproachedbyanacquirer.Sharkwatcher：预警员Firmspecializingintheearlydetectionoftakeoveractivity.6UsageFollowingaresomesentencesthatmakeuseofmergerandacquisitionterms:（以下是一些应用并购事宜术语的例句：）Merger/a

5、cquisitionThatcompanylivesbymergersandacquisitions.Theyjustkeepgrowingandgrowing.TakeoverIthinkthatcompanyisripeforatakeover.Theyhavegreatmarketsharebutthey’reinpoorfinancialcondition.7LeveragedbuyoutThatleveragedbuyoutwassomesmartthinkingonyourpart.Wediversifiedourproductlineandexpandedourmarke

6、tsharewithoutlayingoutanycash.CrownjewelsInourlineupofhealthcareproducts,theCosmeticsdivisionisourcrownjewel.8SaturdaynightspecialThatannouncementsureblindsidedthem.ItwasaSaturdaynightspecialandwecaughtthemasleepatthewheel.SleepingBeautyIwonderwhichPrinceCharmingwillcourtthatSleepingBeauty.Shark

7、watcherTheyjusthiredasharkwatchertoavoidsuddendeath.9SummaryCompanymergersandacquisitionsaresocommonplacethatmostofthemgounnoticedbythegeneralpublic.Onlytransactionsinvolvinglargecompaniesand/orlargesumsofmoneyareconsideredn