1. Delaying the intended acquisition is a legitimate business behavior of the company and is a good idea. After all, obtaining bank loans has become the company's top priority. 2. Owner’s equity = assets + liabilities. In fact, although only 9 million in liabilities are listed, how do you include the other 9 million in owner's equity? This cannot be operated. 3. Extending the debt repayment period will not reduce the company's cash flow, which is equivalent to Company Y financing Company ABC in disguise. So, this is doable. 4. The company's real estate is a fixed asset of the enterprise, and the enterprise itself does not have the right to revalue it according to market value and include it in the accounting statements.