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acquirer
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让受方
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详细解释：
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以下为句子列表：
英文: Depending on how many shares a potential acquirer buys in the market; a formal offer to other shareholders may be required under stock exchange regulations.
中文: 根据潜在的收购者在市场上所买进的股票的多少，有时需要根据交易所的规定，向其他持股人发出正式的收购要约。
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英文: However, if an acquirer buys the building for $1 million, the tax basis is stepped upto $1 million, and the acquirer can then take more depreciation from this larger basis, thereby enjoying greater tax deductions and cash flow.
中文: 但如果一家公司以100万美元的价格购买该楼，计税标准就被抬高到100万，这样买方就能得到更多的折旧，并因而享受更多的课税减免和更充裕的现金流量。
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