允许上市公司定向增发新股以支付并购对价的新政策实施时间虽然不长，但国内上市公司的并购活动已经开始发生新的变化。
The time of the new law applied that permitted the private issue is not long enough, but the listed firms M&A activities has begun to produce new changes.
由于各国会计制度的不同，相对价值法在跨国并购估价中存在缺陷，因此以自由现金流量为基础的估价方法在跨国并购中占有重要地位。
Owing to differences in accounting system among different countries, there are imperfections in the relativevalue approach in the assessment of crossborder mergers and acquisitions.
商业银行并购贷款是指商业银行为企业并购交易提供的用于支付并购交易现金对价的贷款资金。
The M&A loans of Commercial bank is the cash that commercial bank provides for the payment of mergers and acquisitions.
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