The acquirer is usually the entity that has the largest minority voting interest in an entity that has a widely dispersed ownership.

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The acquirer is usually the entity that has the largest minority voting interest in an entity that has a widely dispersed ownership. This is because the acquirer is typically the entity that has the most to gain from acquiring the target entity, and therefore is willing to pay the highest price for it.

The Acquirer Is Usually the Entity That Has the Largest