[] () a document that a company sends to the shareholders of a business that it wants to buy, giving details of the offer and why the shareholders should accept 要约文件（发送给拟收购企业股东的文件，说明收购详情及股东应接受收购的理由）◆Shell is expected to post its offer document next week. 蚬壳公司预计於下周公布要约文件。