The "combining date" refers to the date on which the combining party actually obtains control on the combined party.
合并日,是指合并方实际取得对被合并方控制权的日期。
Article 6the assets and liabilities that the combining party obtains in a business combination shall be measured on the basis of their carrying amount in the combined party on the combining date.
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。
Party committees at all levels function on the principle of combining collective leadership with individual responsibility based on division of work.
党的各级委员会实行集体领导和个人分工负责相结合的制度。
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