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Mergers amp。 Acquisitions 合并與收購 NO. 27 2 ?Following are some standard terms used to describe merger and acquisition activity: – (以下是一些用來描述并購事宜的標準術(shù)語:) ?Merger:合并 – Combination of two or more panies either through a pooling of interests, a purchase, or a consolidation. ?Acquisition:收購 – One pany taking over controlling of a corporation. 3 ?Takeover:接收 /接管 – Change in the controlling interest of a corporation. ?Leveraged buyout:融資收購 – Takeover of a pany using borrowed funds. – Following are some colorfu