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docs/en/how-to/recording-merger.md

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-title: How to record a merger of two companies?
+title: How to record a merger or acquisition?
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+A merger occurs when two separate companies combine forces to create a new organization. An acquisition refers to the takeover of one company by another. According to [Investopedia](https://www.investopedia.com/ask/answers/021815/what-difference-between-merger-and-acquisition.asp), both terms have become increasingly blended.
+
+Exxon Corp. and Mobil Corp. completed their merger in November 1999. Exxon shareholders owned 70 per cent of the new company. Mobil shareholders are left with 30 per cent of the merged group.
+
+This corporate action could be recorded in PP as an outbound/inbound delivery. Suppose that you owned 10 Exxon and 50 Mobile shares. This will result in (10 x 0.7) + (50 x 0.3) = 7 + 15 or 22 shares of ExxonMobil Corp.
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+- Transaction 1: outbound delivery of 10 Exxon shares 
 
 According to [Reuters](https://www.reuters.com/markets/deals/unipol-gruppo-makes-buyout-offer-valuing-unipolsai-82-bln-2024-02-16/), the Italian financial group Unipol announced on February 16, 2024 an offer to acquire the remaining 14.75% stake in UnipolSAI. Unipol Gruppo is offering 2.7 euros per share to buy out UnipolSAI shareholders, or alternatively, UnipolSAI shareholders can exchange 10 shares of UnipolSAI for 3 shares of Unipol Gruppo.