101.   No amount of HRD talk can disguise the fact that a merger usually creates winners and losers.

102.   Norwegian competition officials ruled that a merger would not create a near monopoly in the local market.

103.   Such a merger could create a European powerhouse under one roof to compete with the likes of U.S. aerospace giants Boeing and Lockheed Martin.

104.   The announcement comes just two months after three other major Japanese banks announced plans for a merger to create the largest banking group in the world.

105.   The banks said the merger would create the largest bank in South Korea.

106.   The banks said their merger would create the largest bank in South Korea.

107.   The faction head, Fatommy Asaari, said that mergers would create more efficient enterprises.

108.   The merger will create a new company called Pharmacia and Upjohn Inc. with headquarters in London.

109.   The merger will create one of the largest electric companies in the United States.

110.   The merger would create a consumer products giant that would be among the biggest companies in India in terms of sales and profits.