| Abstract [eng] |
One of the most important factors for grounding investment selection is selection of methods applied for calculation of the value of investment object, application of these methods and interpretation of received calculation results. In order for taken purchase decision to be profitable and to generate sufficient return for investor, it is purposeful to valuate assets of company being purchased, finances, development potential, competitive environment and other factors by applying different methods and models. It may mean only one thing that before acquiring business or a qualifying holding, it is necessary to know possible market value of business or a qualifying holding of acquisition, considering that condition of reasonable investment is that the investor should not pay for assets more than it is worth. It is inherent in independent, competent valuation of company’s business or a qualifying holding, grounded with clear and checked assumptions. Thus, selection of value calculation methods and ways shall not be automatic and simple process. |
