关于LOS79。t discount, valuation, corporate, necessary, represents

xuehao01

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。