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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The Alliance is a bold effort to reshape Canada's right by merging Reform, a federal neo-conservative party of Albertan origin, with sections of the Progressive Conservatives.

ECONOMIST: Alberta��s advantage poses some questions for Canada

In making his offer, Hefner said that he is not interested in selling or merging Playboy, selling shares to a third party or entering into discussions with any other financial sponsor because of his concern for the company's brand, the editorial direction of the magazine and the company's legacy.

FORBES

Iraq's oldest and possibly most popular Shia party, Dawa, slowly re-merging from the underground, also has reservations about Mr Sistani.

ECONOMIST: Iraq