Report of the expert group on valuation principles for corporate assets and shares.

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Full Text of the Document

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....tion principles for corporate assets and shares. Valuation of shares and computation of exchange ratio are the key issues in any scheme of amalgamation or merger of companies. There are various methods of valuation and each method of valuation proceeds on certain assumptions and projections about the company. Any change in these basic assumptions may widely change such valuation of the company an....