NO.PZ2018103102000070
问题如下:
TMT, Inc., is a family-owned electronic manufacturing company . The family wants to monetize the value of their ownership in TMT. The Senior VP of RN fund asks Jacques to use the market approach to valuation with a focus on the guideline transactions method. Jacques prepares a table showing relevant information regarding three recent guideline transactions and market conditions at the time of the transactions. Jacques’s assumptions about TMT include its expected fast growth and moderate level of risk. The guideline transaction that is most likely applicable to TMT is:
选项:
A. Firm 1.
B. Firm 2.
C. Firm 3.
解释:
B is correct.
考点:GTM
解析:B正确的。公司2在风险和增长方面都与TMT相匹配。公司1与TMT在在风险和增长的因素上都不匹配。此外,公司2比公司3更好,因为公司2的提出现金出价是在正常的市场条件下的,而公司3出的是在一个繁荣的市场出的股票报价,其价值不能反映未来的风险和增长。
依据consideration可以判断吗?