TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

ESCOMPTE MINORITAIRE [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2025-01-09

English

Subject field(s)
  • Investment
  • Stock Exchange
DEF

A reduction from the market value of an asset because the minority interest owner(s) cannot direct the business.

CONT

Most of the studies conclude that the stocks of closely held corporations should be discounted approximately 40%. According to the studies, minority shares should be discounted 29.37%. In practice, minority discounts range from 15% to 78%. These discounts seem high until one considers the helplessness of minority shareholders of closely held stock with a hostile controlling management.

French

Domaine(s)
  • Investissements et placements
  • Bourse
DEF

Montant ou pourcentage déduit de la valeur proportionnelle que représente une participation minoritaire dans une entreprise pour refléter les inconvénients inhérents à la détention d’une telle participation minoritaire, notamment l’absence de contrôle et l’absence de négociabilité.

Spanish

Save record 1

Record 2 1987-03-06

English

Subject field(s)
  • Stock Exchange
  • Investment
CONT

Generally, ... fair value was essentially rateable fair market value (or rateable intrinsic value), with no minority discount; the minority were given their proportionate share. That excluded both minority discounts and forcing-out premiums.

French

Domaine(s)
  • Bourse
  • Investissements et placements
CONT

En règle générale,(...) la juste valeur correspondait essentiellement à la juste valeur marchande proportionnelle(ou valeur intrinsèque proportionnelle), sans escompte; les actionnaires minoritaires recevaient la part qui leur revenait. Cette valeur excluait donc les escomptes pour participation minoritaire et les primes de compensation.

Spanish

Save record 2

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© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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