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标题: 关于LOS79。t [打印本页]

作者: xuehao01    时间: 2007-11-16 04:17     标题: 关于LOS79。t

这段中间这些话我就是读不明白,请胡老师指点一二。

another factor to be considered is whether the block of shares being valued represents a controlling interest in the company. A discount for mnority interest may be necessary for valuing a position that lacks the ability to influence corporate decision making if the benchmark value is for a controlling interest in a private company. Likewise, a premium would be appropriate for the valuation of a controlling ownership position if the benchmark value is for publicy traded shares, which represent a minority interest.

The application of .........

这2段话完全没明天在说些什么,望高手和胡老师指点密经。


作者: 胡老师    时间: 2007-11-16 14:57

我就解释你贴上的一段话。、


block of shares 大宗股份
controlling interest  控股权益,控股股份
mnority interest  少数股份权益
 position 头寸
benchmark value 基准价值,评估的一个比较标准
上述这段化的中心意思是,对于少数股份权益,估价的时候有折价,而对于上市公式的控股股份来说,如果以公共交易的股票作为评估基准的话,应该有个控股溢价,因为交易的股份是少数股份。






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