The "combination date" refers to the date on which the merging party actually obtains control of the merged party.

合并日，是指合并方实际取得对被合并方控制权的日期。

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Article 6 the assets and liabilities that the merging party obtains in a business combination shall be measured on the basis of their carrying amount in the merged party on the date of combination.

第六条合并方在企业合并中取得的资产和负债，应当按照合并日在被合并方的账面价值计量。

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Article 6 the assets and liabilities that the merging party obtains in a business combination shall be measured on the basis of their carrying amount in the merged party on the date of combination.

第六条合并方在企业合并中取得的资产和负债，应当按照合并日在被合并方的账面价值计量。

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