COMPANY VALUATION METHODS BASED ON PATRIMONY

Suciu Gheorghe and Barsan Pipu-Nicolae
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Suciu Gheorghe: Dimitrie Cantemir Christian University Braşov, Romania
Barsan Pipu-Nicolae: Dimitrie Cantemir Christian University Braşov, Romania

Annals - Economy Series, 2013, vol. 1, 320-325

Abstract: The methods used for the company valuation can be divided into 3 main groups: methods based on patrimony, methods based on financial performance, methods based both on patrimony and on performance. The company valuation methods based on patrimony are implemented taking into account the balance sheet or the financial statement. The financial statement refers to that type of balance in which the assets are arranged according to liquidity, and the liabilities according to their financial maturity date. The patrimonial methods are based on the principle that the value of the company equals that of the patrimony it owns. From a legal point of view, the patrimony refers to all the rights and obligations of a company. The valuation of companies based on their financial performance can be done in 3 ways: the return value, the yield value, the present value of the cash flows. The mixed methods depend both on patrimony and on financial performance or can make use of other methods.

Keywords: net assets; corrected net assets; revalued net assets; permanent operating capital; gross substantial value; net substantial value. (search for similar items in EconPapers)
Date: 2013
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