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china-merger-model

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Accretion/dilution and merger consequences analysis for A-share M&A transactions. Adapted from the original merger-model skill for Chinese GAAP, CAS accounting, and China market transaction structures. Triggers on "A股并购分析", "并购模型", "accretion dilution China", "merger model A-share", or "M&A consequences [company]".

vertical-plugins/investment-banking/skills/china-merger-model/SKILL.md

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Repository last updated
Sep 14, 2026
License
Apache-2.0

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# china-merger-model

## Purpose

Build **A股并购分析模型**, analyzing accretion/dilution, synergy capture, and purchase price allocation for M&A transactions involving Chinese companies.

## Key Differences from US Merger Models

| Parameter | US M&A Model | China M&A Model |
|-----------|-------------|-----------------|
| Accounting | US GAAP / IFRS | CAS (企业会计准则) |
| Tax rate | 21% | 25% (or 15% for 高新技术企业) |
| Currency | USD | CNY |
| Goodwill | Indefinite life | Amortized or tested under CAS |
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