NO.PZ201601200500004804
问题如下：
4. Based upon the premium on a recent comparable transaction, Logan’s best estimate of the takeover premium for Durtech is closest to:
选项：
A. 19.9%.
B. 23.9%.
C. 35.8%.
解释：
B is correct.
A comparable transaction sells for premium of 55/44.4 – 1 = 23.9%.
是不是可以理解为，收购价格和什么时间分红、分红多少没有关系，就看收购价敲定多少，代入公式计算溢价百分比？