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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

The rule justifying the devaluation of minority shares in a closely-held corporation for their lack of control has little validity when the shares are to be purchased by someone already in control of the corporation. In such a situation it can hardly be said that the shares are worth less to the purchaser because they are non-controlling.  3, record 1, English, - minority%20share

Record number: 1, Textual support number: 1 OBS

The correct French equivalent is "action" in this context because "stock" and "share" are used interchangeably as a singular noun. However, "stock" is usually a collective noun, with "actions" as its French equivalent and "shares" as its synonym.  4, record 1, English, - minority%20share

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

La règle qui justifie la dévaluation des actions minoritaires d'une société fermée parce qu'elles ne permettent pas à leur propriétaire d'exercer un contrôle a peu de valeur lorsque les actions sont achetées par une personne qui contrôle déjà la société en cause. Dans ce cas, on peut difficilement dire que les actions ont une valeur moindre pour l'acquéreur parce qu'elles ne sont pas majoritaires.  2, record 1, French, - action%20minoritaire

Record 1,  Textual support,  Spanish