Complex sentence: In January 2006, the German industrial group Linde made a preliminary proposal to acquire BOC Group based on a £15 per share all-cash offer, which was rejected by the BOC board of directors.
Split into simpler sentences: In January 2006 the German industrial group Linde made a preliminary proposal to acquire BOC based on a £15 per share all-cash offer. This proposal was rejected by the BOC board of directors.