I.Introduction

II.The Statutory Types of Mergers and Acquisitions

A.The Prototypes of Mergers and Acquisitions

1.Merger/Consolidation

2.Acquisition

3.Corporate Division

B.The Simple Types of Mergers and Acquisitions

1.Whale-Minnow Merger

2.Short-Form Merger

3.Ecdysis Business Acceptance

C.Cross-Broad Merger and Acquisition

III.Practicing Accomplishments：Statistics and Leading 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

F.Business Acceptance/ Business Assignation─ Wistron Purchases Lite-On

G.Shares Exchanges Case：WPG Holding and Asian Information Technology Inc.

H.Cross-Border Merger Case：Citibank N.A.Cash-out Merges Bank of OverseasChinese

IV.Conclusion

Key Words：Business Mergers and Acquisitions，M&A，Cross-Border Merger and Acquisition，Short-Form Merger，Whale-Minnow Merger