比例合并（Proportionate Consolidation）与完全合并相对。按投资企业在被投资企业的权益投资比例将被投资企业的资产、负债、收入和费用并入投资企业财务报表的报告程序。
科技公司的破产和合并，将会使这该行业现有公司总数的较低两位数百分比例(可能是25%)的公司残存。
Tech company failures and mergers will leave the industry with a low two-digit percentage (maybe 25%) of the total number of companies now in existence.
国外的金融机构过去通常在贷款数目上占40%的比例，但是现在大多已经撤回了资金；国内的机构已都合并；市场也被四大银行所支配着。
Foreign institutions, which used to account for about 40% of company lending, have mostly gone home; domestic players have merged; and the market is dominated by four big Banks.
有时亦采用新成立一家公司，以新公司的股票换取合并双方的股权，换取的比例反映两家公司的资产估值。
Sometimes shares in two companies will be swapped for equity in a third newly-created enterprise in a ratio reflecting the asset evaluation of the two companies.
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