Group 1 - The core viewpoint of the articles highlights the increasing shareholder dissent during the merger and acquisition processes of rural banks, indicating a trend towards more market-driven governance mechanisms in the banking sector [1][2][3] - The recent merger of Suzhou Rural Commercial Bank with Zhangjiagang Yurun Rural Bank was approved with a 13.08% dissenting vote, reflecting growing concerns among shareholders regarding the governance and decision-making processes in banking [1][2] - Similar patterns were observed in previous cases, such as Guiyang Bank and Guangzhou Rural Commercial Bank, where significant dissenting votes were recorded, suggesting a broader trend of shareholder activism in the banking sector [1][4] Group 2 - Financial data of Zhangjiagang Yurun Rural Bank shows total assets of 537 million yuan and a net profit of 20.33 million yuan, with a low non-performing loan ratio of 0.73% and a high provision coverage ratio of 930.51% [2] - The dissent among shareholders is attributed to concerns over the rationality of merger pricing and the diverse interests of different shareholder groups, particularly between management's focus on long-term growth and minority shareholders' emphasis on short-term returns [3][5] - The integration of rural banks involves complex valuation and risk management issues, with capital adequacy, cultural integration, and strategic alignment being critical factors for successful mergers [7][8]