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Finance
Gartner Glossary
Mergers and Acquisitions (M&A)
Mergers and acquisitions (M&A) are transactions in which the ownership of companies or their operating units — including all associated assets and liabilities — is transferred to another entity. A merger is the consolidation of two entities into one, whereas an acquisition occurs when one company takes over ownership of another. M&A enables organizations to grow or downsize and to adjust their competitive position.
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