Company P has 800,000 common shares outstanding. The shares are traded on the Toronto Stock Exchange. The founders and managers of Company P hold 200,000 shares, and another 250,000 are held by institutional investors as long-term investments. P’s board of directors has approved issuance of an additional 300,000 shares to acquire the net assets of Company S. What difficulties may arise in attempting to set a value on the newly issued shares in order to determine the cost of the acquisition?