Illiquidity discount on value
Автор: Denin Nikita S.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Финансы, денежное обращение и кредит
Статья в выпуске: 8 (227), 2020 года.
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The article discusses the nature and possible value of the required additional profitability for low-liquid assets. Various sources and conditions for its determination for specific assets are given. The author comes to the conclusion that when using all approaches, approximately the same values of the premium for the risk of low liquidity are obtained, and the obtained range of results is applicable to determine the discount rate within the income approach to valuation.
Cumulative construction of the discount rate, risk of low liquidity of the object, discount on liquidity to value, closed illiquid companies, valuation of private companies, pricing of options
Короткий адрес: https://sciup.org/170173159
IDR: 170173159
