公司法课件：公司治理 (2).pptVIP

公司治理 股份评估补偿权(Appraisal） 当公司通过表决采取行动进行合并，股份置换，置换或出售公司大部或全部资产以及公司章程要作实质性修改等重大事宜时，对上述事件持异议的少数股东有权要求董事会对其所持股份进行评估，以便得出一个公正的价格并在此基础上可要求公司或其他股东予以购买或予以补偿的一种股东权利。 股份评估补偿权 Fair value means the value of the corporations shares determined: (i) immediately before the effectuation of the corporate action to which the shareholder objects; (ii) using customary and current valuation concepts and techniques generally employed for similar businesses in the context of the transaction requiring appraisal; and (iii) without discounting for lack of marketability or minority status except, if appropriate, for ame