| 英文摘要： |
As the old Chinese saying goes, “The world is bound to unite together after a long split; and likewise, separation ensues a long period of union.” Based on the statistics released by the Department of Commerce of Ministry of Economic Affairs of Taiwan, China (hereinafter, MOEA), after promulgating the Business Mergers and Acquisitions Act in Feb 6, 2002, if we put aside the financial crisis which destroyed the dynamics of economic operation, the number of mergers and acquisitions is increasing year after year. Therefore, it is necessary to review what accomplishments have been achieved and how to apply the models of mergers and acquisitions legally and efficiently. This paper, first of all, will introduce statutory types of mergers and acquisitions and analyze related stipulations as well as the statutory procedures. Secondly, in the light of the statistics of merger and acquisition from 2002 to Jan. 2009, this paper will explain the meaning behind numbers. In the third part, this paper examines eight leading cases to show how companies exploit the ways of organic reconstruction, i. e., merger, acquisition, share exchange, corporate division elastically to improve their competitiveness, streamline their organization or become holding companies. In conclusion, this paper hopes through case study and statistics to realize the effectiveness of Business Mergers and Acquisitions Act.
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| 目 次： |
I. INTRODUCTION
II. THE STATUTORY TYPES OF MERGERS AND ACQUISITIONS
A. The General Types of Mergers and Acquisitions
B. The Simple Types of Mergers and Acquisitions
C. Cross-Border Merger and Acquisition
III. PRACTICING ACCOMPLISHMENTS: STATISTICS ANDLEADING CASES
A. Deals Statistics and Analysis
B. Merger Case: AU Optronics Corp. Merges Quanta Display Inc.
C. Whale-Minnow Merger Case: Foxconn Merges Premier
D. Short-Form Merger Case: Taiwan Mobile Merges TransAsia Telecommunication Inc.
E. Corporate Division Case: D-Link and Ming-Tai Technology Inc.
F. Business Acceptance/Business Assignation Case: Wistron and Lite-On Technology Corp.
G. Shares Exchange Case: WPG Holding and Asian Information Technology Inc
H. Cross-Border Merger Case: Citibank N. A. Cash-out Merges-Bank of Overseas Chinese
IV. CONCLUSION
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