Abstract
The expression 'mergers and acquisitions' (abbreviated M&A) refers to the aspect of corporate strategy, corporate finance and management dealing with the buying, selling and combining of different companies that can aid, finance, or help a growing company in a given industry grow rapidly without having to create another business entity. A merger is a combination of two companies into one larger company. Such actions are commonly voluntary and involve stock swap. Stock swap is often used as it allows the shareholders of the two companies to share the risk involved in the deal. A merger can resemble a takeover but result in a new company name (often combining the names of the original companies) and in new branding; in some cases, terming the combination a 'merger' rather than an acquisition is done purely for political or marketing reasons. More than 2 years after its announcement, the merger of Gaz de France and Suez is finally official, July 22 th 2008 is indeed the birth and the listing of GDF Suez.
