估值上控制权溢价是向上还是向下调整？

问题如下：

Ruby is a researcher in the Merger and Acquisition department of a technology company, which is planning to acquire 65% outstanding shares of an automobile company called DriveSafe. Ruby used the standard valuation method to estimate the value of DriveSafe, but her supervisor Alan told her that she needs to make adjustments to the estimated value from standard valuation method to incorporate impacts from specific issues.

According to the information above, which of the following is related to the adjustment mentioned by Alan?

选项：

Control premium

A lack of marketability discount

Blockage factor

解释：

A is correct.

考点：考察在估值时对一些特殊情况进行调整。

解析：由于Ruby的公司收购了汽车公司65%的股权，因此获得了控制权。由于获得了控制权,需要付一个控制权溢价，需要对这部分进行调整。