Thu gia = Gia tri tai san tren so sach
Gia tri thuan cua Cong ty, hay Von chu so huu
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So co phan thuong da phat hanh
Gia tri thanh ly cua Cong ty = Gia tri so sach co dieu chinh
= Gia tri tai san thuc te (do mot Cong ty dinh gia hoac mot Hoi dong dinh gia co tham quyen tham dinh) - No phai tra.
Gia tri thuc te cua co phieu sau khi tham dinh gia =
Gia tri thanh ly cua Cong ty
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So co phan thuong da phat hanh