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The Role of Premiums and Discounts in Business Valuation: Evidence from the Italian Context

机译：保费和折扣在业务评估中的作用：来自意大利的证据

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The valuation of a (non-totalitarian) shareholding in capital stock is characterized by some critical conditions, which are mainly related to the fact that the transfer or acquisition of the same can determine the transfer of control from one subject to another. It follows that the value of the investment can not simply be equal to the proportional value of the share capital, but should include premiums or discounts. Discounts and premiums do not just affect the value of a company; they play a crucial role in influencing a host of other factors and conditions that can make or break a deal. When it comes to business valuations, it is the business appraiser’s responsibility to be intimately knowledgeable with every aspect of discounts and premiums: the different types, the situations when they may or may not apply, and how to quantify them. The paper has a twofold approach: on the one hand, it analyzes the main reference literature on the definition and characteristics of premiums and discounts and the recognition and quantification of the same; on the other, subsequently, it examines the behavior adopted by the Italian professional practice in recognition and appreciation of prizes and discounts.
机译：资本存量（非极权主义）股份的估值具有一些关键条件，这些条件主要与以下事实有关：资产的转移或获取可以确定控制权从一个主体转移到另一个主体。因此，投资价值不能简单地等于股本的比例价值，而应包括溢价或折价。折扣和溢价不仅影响公司的价值;它们在影响可能达成或破坏交易的许多其他因素和条件中起着至关重要的作用。在进行业务评估时，业务评估师的责任是对折扣和溢价的各个方面都有充分的了解：不同的类型，适用或不适用的情况以及如何对其进行量化。本文采用两种方法：一方面，分析有关溢价和折价的定义和特征以及对溢价和折价的定义和特征的主要参考文献。另一方面，它随后研究了意大利专业实践在认可和欣赏奖品和折扣中所采用的行为。

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