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<entry> <ent_seq>2856831</ent_seq> <k_ele> <keb>M&A</keb> </k_ele> <r_ele> <reb>エム・アンド・エー</reb> </r_ele> <r_ele> <reb>エムアンドエー</reb> <re_inf>&sk;</re_inf> </r_ele> <sense> <pos>&n;</pos> <field>&bus;</field> <gloss>M&A</gloss> <gloss>mergers and acquisitions</gloss> </sense> </entry>