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Stockholders
Individuals or entities that legally own one or more shares of stock in a joint-stock company, thus having a claim to a part of the company's assets and earnings.
Acquiring Company
A company that purchases more than 50% of the shares of another company, making the latter its subsidiary.
Tender Offer
A public, open offer or invitation (usually announced in a newspaper) by a prospective acquirer to all stockholders of a publicly traded corporation to tender their stock for sale at a specific price during a specified time.
Book Value
The net value of a company's assets minus its liabilities, as shown on its balance sheet, often used to estimate the company's value.
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