core
DLOM (Finnerty)
Discount for Lack of Marketability (Finnerty model)
Formula
Source: Ch 3, Section 3.5
Sources & references
- Intangible Asset Valuation (source book) — Ch 3, Section 3.5
- IFRS 13 — Fair Value Measurement (IFRS Foundation)link
Parameter Guide
restricted_periodnumber • requiredRestricted period (years)
volatilitynumber • requiredVolatility
Range: 0 — 1
risk_free_ratenumber • requiredRisk-free rate
Range: 0 — 1