Câu 42: CVA: Certified Valuation Analyst

If the language of the relevant agreements indicates that minority block of stock will be valued on a controlling ownership interest level of value, a full lack of control discount will not apply to the transactions to which the provision is applicable. For example:

1. A. The agreement may say that the subject shares will be valued "on an enterprise basis" or as "a per share portion of the overall company value."
2. B. A lack of control discount must be applicable to overall business value
3. C. Lack of control discount may not be inflated due to influences of ownership control
4. D. Some of the benefits of ownership control are lost due to public disclosure — đáp án hiện tại