这个专利没有很好地体现在BS中这个条件没有起到任何影响么，在估值的手段选择上

问题如下：

Turning to the private equity fund, Eckhart informs Barton that the fund is considering buying a controlling interest in a closely held company, H-Tron (HTR), which pays infrequent dividends that are well below the free cash flow from equity. HTR has healthy cash flows with significant growth potential and holds patents on a key innovation in electronics technology. Eckhart believes the value of these patents is not fully reflected in HTR’s balance sheet. He asks her how HTR’s common equity should be valued given these circumstances. Barton states that she will assess which valuation method will be the most suitable.

Based on the information Eckhart provides to Barton about HTR, the most suit­able method for her to use in determining the fair value of its common equity is to discount future:

选项：

A.

forecasted future dividends

B.

free cash flow to equity

C.

residual income

解释：

Free cash flow to equity (FCFE) is appropriate for investors who want to take a control perspective and for companies that are not currently paying regular dividends.