Based on the foregoing list, it is clear that the person who owns controlling stake in the company, has some very valuable rights, absent a shareholder, not being in a similar position. Each specific case must be treated separately, taking into account the degree of control or its complete absence. In the case where there is no any of the controls, the estimated value of majority should be reduced. If, however, minority present any significant element of control, then it must also be taken into account in its evaluation. There are three approaches to value non-controlling Accounting Business: A proportional part of the cost enterprise minus appropriate discounts. Direct comparison with sales of other non-controlling. Approach is 'bottom-up'.
Starting from scratch, has consistently added all the elements of the value non-controlling. Adjustments to the assessed value of the company share. The adjustment for liquidity. Suitability for rapid implementation (liquidity) is definitely increases the cost of business and, conversely, the absence of liquidity reduces its value compared to comparable, however, highly liquid business. In other words, the market pays a premium for liquidity and lowers the price in its absence.
As the packets are not private companies traded in highly liquid market public companies, the share in a private company is usually less than comparable with the other parameters packages public companies. The relative liquidity of different packages influenced by many factors. Value may also have value and share. In some cases, easier to sell a smaller stake in the other – on the contrary.