合并日，是指合并方实际取得对被合并方控制权的日期。

The "combining date" refers to the date on which the combining party actually obtains control on the combined party.

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合并日，是指合并方实际取得对被合并方控制权的日期。

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

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合并现金流量表应当包括参与合并各方自合并当期期初至合并日的现金流量。

The consolidated cash flow statement shall include the cash flow of the parties to the combination from the beginning of the current period to the date of combination.

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