How are the trends of Merger and Acquisition analyzed in the local Nepali market?The history of Merger and Acquisitions began in early 1900s with a great wave of merger inmanufacturing sectorin the western economies. Since then, mergers and acquisitionsM!A" hasbeen an im#ortant financial tool that enables com#anies to grow faster and #rovide returns toowners and investors.A Merger or Acquisition is a combination of two com#anies where one iscom#letelyabsorbedbytheother.$t is a%eycor#oratestrategyfor cor#oratefinanceandmanagement for gaining com#etitive edge in a mar%et#lace.Thoughtheunderlying#rinci#leofmergerandacquisitionistoma&imi'etheshareholders#rofit byma&imi'ingthe #rofit of business cor#orations, there is asignificant differencebetween a merger and an acquisition lies in dealing of acquiring between firms. $n anacquisition, a deal can be done without the mutual consent of the target com#any. (sually, thebigger, stronger and larger com#anies shallow the o#eration of a wea% com#any. $n case of amerger, the deal between merging com#anies is friendly where both the #arties share the same#ercentage of ownershi# and #rofit.)))