ABV EXAM QUESTIONS & ANSWERS 2024/2025
When valuing intangible assets, when should the valuation analysis include the amortization tax shield? - ANSWERS
An example of a trade secret intellectual property is: - ANSWERSsecret/proprietary formulas, know-how, processes, recipes
What may lega...
When valuing intangible assets, when should the valuation analysis include the amortization tax shield? -
ANSWERS
An example of a trade secret intellectual property is: - ANSWERSsecret/proprietary formulas, know-how,
processes, recipes
What may legal levels of control include (i..e Control Interests) - ANSWERS- 100% ownerships
- Ownership sufficient to liquidate or merge
- 51% operating control
What is Minority Interests (NOT Control) - ANSWERS- 50-50 ownership
- Less than 50%, but largest block of stock ownership
- Less than 50%, but with swing vote
- Less than 50%, but with cumulative voting powers
- Pure minority interest
Which statement is NOT applicable to noncontrolling owners of closely held businesses:
A) Cannot unilaterally appoint management
B) Cannot unilaterally cause the company's liquidation, dissolution, sale or recapitalization
C) Assure themselves representation on BoD
D) Cannot unilaterally revise the company's article of incorporation or by-laws - ANSWERS
The price-to-value discount published by Direct Investment Spectrum, formerly The Partnership
Spectrum, primarily relate to: - ANSWERSDiscount for lack of control
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