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EN
The article points out differences between control chares and minority shares, as well as introducing main methods of estimating their values. The adaptation of income methods in business valuation to different levels of capital from the point of view of authorization is - according to logics of valuing majority shares - fully justified. On the other hand estimating the amount of premium from having a set level of capital is problematic. An easier, more practical and compatible with solutions used in countries with a stable market economy solution is to distinguish two categories of shares, they are minority and majority shares, and to individually consider every valuation situation according to the height of possible control premium (or discount because of minority shares, if the basic valuation is made for majority shares).
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