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Which discount in a business valuation is related to the difficulty of selling shares in a company that is not listed for public market trading?

Which discount in a business valuation is related to the difficulty of selling shares in a company that is not listed for public market trading?

  • A. Discount for lack of control
  • B. Discount for lack of liquidity/marketability
  • C. Blockage discount
  • D. Net Unrealized Built-in Gain Discount

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