TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DECOTE MINORITAIRE [1 record]
Record 1 - internal organization data 2006-10-13
Record 1, English
Record 1, Subject field(s)
- Stock Exchange
- Investment
Record 1, Main entry term, English
- minority discount
1, record 1, English, minority%20discount
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A percent reduction in the value of an interest that comprises only a minority of the corporation's stock. It is generally distinguished from a lack of marketability discount, a somewhat similar percent reduction to account for the fact that the corporation's stock is difficult to market. 2, record 1, English, - minority%20discount
Record number: 1, Textual support number: 1 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. 3, record 1, English, - minority%20discount
Record 1, French
Record 1, Domaine(s)
- Bourse
- Investissements et placements
Record 1, Main entry term, French
- décote de minoritaire
1, record 1, French, d%C3%A9cote%20de%20minoritaire
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- moins-value de minoritaire 1, record 1, French, moins%2Dvalue%20de%20minoritaire
correct, feminine noun
- escompte de minoritaire 1, record 1, French, escompte%20de%20minoritaire
correct, feminine noun, Canada
- escompte accordé aux actionnaires minoritaires 2, record 1, French, escompte%20accord%C3%A9%20aux%20actionnaires%20minoritaires
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 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. 1, record 1, French, - d%C3%A9cote%20de%20minoritaire
Record number: 1, Textual support number: 1 CONT
Le soussigné est donc d'avis qu'il serait contraire à la notion de «juste valeur» de calculer un escompte pour participation minoritaire [...] Dans le cas de fusion visant la disparition d'actionnaires minoritaires [...] qui équivaut à une expropriation, l'escompte n'entre pas dans le calcul de la «juste valeur». 3, record 1, French, - d%C3%A9cote%20de%20minoritaire
Record 1, Spanish
Record 1, Textual support, Spanish
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