(redirected from marketability)
Also found in: Dictionary, Thesaurus, Financial, Wikipedia.
Related to marketability: marketability risk
References in periodicals archive ?
1998)] concluded that the Second Department had erred in applying the marketability discount to only intangible assets in Cinque.
Citing Smith, the Tax Court reasoned that the IRAs' income tax liability and/or lack of marketability must be borne by the seller.
In reaching this conclusion, the court noted that the Second and Ninth circuit courts of appeal had accepted lack of marketability as a factor permitting an alternate valuation method.
Wahlgren determined a 65.77% DLOM using the quantitative marketability discount model (QMDM) as proposed by Zeno C.
A variant of the restricted stock approach--the private placement approach attempts to isolate the effect of impaired marketability on the discount determined under the restricted stock approach.
Milton Gelman uses the purchases of letter stock by closed-end investment companies to estimate an appropriate discount for lack of marketability of closely held common shares in "An Economist-Financial Analyst's Approach to Valuing Stock of a Closely-Held Company."(5) In a study of four funds that specialize in restricted securities investments from 1968 through 1970, Gelman finds both a mean and median discount from market value of 33% for letter stock purchases from 89 publicly traded companies.
There are many ways to build your resume and increase marketability. For example, being an active member in a professional organization such as ACA!
The assessor argued that the earlier case was wrongly decided because the state's Leasehold Appraisal Policy referred only to marketability, not whether the lease was a bargain lease and freely assignable.
Overall, Fitch views the project favorably as it will right size the amount of SNF units at Marquette's campus as well increase the marketability of its SNF units in a very competitive market, which should address the operating pressures from Marquette's softening census levels in its SNF.
Fong had also asked whether the courses at institutions of higher learning in the country would be revised to suit the market demand as he felt that current marketability was still unsatisfactory.
Therefore, the assumption of marketability is only a requirement for the underlying security, and not the derivative itself.
MACHTEX's aim is to create ideal conditions for demonstrating national products, exchanging professional experience and business organisation, signing new contracts, researching the market and product marketability, and creating joint business on the Kazakhstan market.