Control Premium

Control Premium
An amount paid above the average market value of shares to gain enough ownership to set policies, direct operations, and make decisions for a business. Contrast with Minority Discount.
Minority Discount
A minority discount is a reduction from the market value of an asset due to the lack of control associated with a minority interest in a business. It reflects the diminished ability of minority interest owners to influence or direct business operations.

Accounting Terms Lexicon

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