The average premium acquirers pay to take over a rival public company has fallen to the lowest level since 2007, according to new data, as shareholders "stop looking in the rear view mirror" and come to terms with the share price of the companies in which they are invested.

The global one-month premium average is 27% for this year so far, according to data provider Dealogic, down from 28% in 2010, and the lowest level since 2007.