The Valuation of Shares in Excercise of the Right Of Separation from a Stock Corporation

Authors

  • Guillermo Ferrero Álvarez-Calderón Pontificia Universidad Católica del Perú

    Abogado. Master of Laws (LL.M.) en Derecho Corporativo por la Universidad de Nueva York y Master of Business Administration (M.B.A.) por la Universidad de Cambridge. Profesor de la Facultad de Derecho de la Pontificia Universidad Católica del Perú (PUCP). Socio director de Philippi Prietocarrizosa Ferrero DU & Uría (Lima, Perú). Contacto: guillermo. ferrero@ppulegal.com.

DOI:

https://doi.org/10.18800/themis.202001.032

Keywords:

Right of separation, stock appreciation, stock corporation, fair value, cash flow at present value

Abstract

The valuation methodology of shares in the exerci-se of the right of separation of a shareholder from the company has generated debate and is treated differently in a number of legislations. In this article, the author analyzes the various methods for the valuation of shares and their treatment in di-fferent countries, making reference to relevant jurisprudence and legislation on the matter.
In addition to that, the author enters to the world of corporate finance in order to perform an analysis of Cash Flow at Present Value and the use of that valuation method in new business fields such as technology.

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Published

2020-12-21

How to Cite

Ferrero Álvarez-Calderón, G. (2020). The Valuation of Shares in Excercise of the Right Of Separation from a Stock Corporation. THEMIS Revista De Derecho, (77), 561–577. https://doi.org/10.18800/themis.202001.032

Issue

No. 77 (2020): Arbitraje

Section

Misceláneas

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.