Arabic to English Bus/Financial Accounting

I am translating a lawsuit filed in a Lebanese commercial court which alleges that the plaintiff and the defendant entered into an agreement whereby the plaintiff would purchase a certain portion of the defendant's capital shares so that it would be allowed to do this.

My interpretation is that Company A wants to combine/merge its budget with Company B's budget, which would obviously result in Company B having a larger budget, but I haven't found a name for this practice in English.

This is mentioned multiple times throughout the lawsuit; here's an example:

وقد جاء في مقدمة مذكرة التفاهم أن 1 هو راغب بالمساهمة في رأسمال 2 عبر شركة استثمارية ينشئها لهذه الغاية تجيز له تجميع ميزانية 2 في حساباته