Mergers & Acquisitions

Resources: Glossary

Don’t be confused or intimidated by any terms or abbreviations in the M&A world. You’ll find answers here.



Combination of two or more companies into one with a single identity, typically that of the larger or largest of the companies.


A merger is the fusion of two entities to form a new entity (A + B = C), while an acquisition is the purchase of one entity by another (A + B = A).


When two or more companies merge to form a new company, the new company may use the name of one of the former companies, but is still a new company. A new set of books and records are developed.