It must, for example, state the terms of the bid, the identity of the offeror, the consideration offered and the maximum and minimum percentages or quantities of securities which the offeror undertakes to acquire; it must also state the conditions to which the bid is subject, the offeror's intentions with regard to the future business of the offeree company, the time allowed for acceptance of the bid and the national law which will govern the contract.
On y retrouve, notamment, la teneur de l'offre, l'identité de l'offrant, la contrepartie offerte, le pourcentage ou le nombre maximal et minimal de titres que l'offrant s'engage à acquérir; mais aussi les conditions auxquelles l'offre est subordonnée, les intentions de l'offrant quant à la poursuite de l'activité de la société visée, la période d'acceptation ou encore la législation nationale qui régira le contrat.