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VALUATION DISCOUNTS AND PREMIUMS

edu.nacva.com

A. OTHER DISCOUNTS Other value modifications beyond those considering control and marketability often include: 1. Market absorption and blockage discounts 2. Key person/thin management discounts 3. Investment company discount 4. Information access and reliability discount 5. Lack of diversification discount 6. Non-homogenous assets discount 7.

  Premium, Valuation, Discount, Blockage, Valuation discounts and premiums, And blockage discounts

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