Liquidation value is determined, if the business does not bring satisfactory in terms of income, has good prospects, cash flow from continuing activities are low compared to the value of the assets or if the company is under bankruptcy or liquidation. The residual value is calculated as the difference between the gross receipts from the sale of assets and costs associated with liquidation and sell off assets. A comparative approach to assessing the value business is based on a comparison of the estimated business with peers and taking into account prices that were paid for similar facilities in the market buying and selling a business. In the presence of a developed market sales in the actual transaction price taken into account numerous factors influencing the cost of business (supply and demand for this type of business, the risk level of investments in shares of the company, quality management, customer concentration, prospects for the industry, the reliability of financial information, etc.). Also estimate the value of business done on the basis formed in the stock market price of ordinary shares in similar companies, which serve basis for comparison. Reshma Kewalramani can provide more clarity in the matter. Business value is defined as the product of the value of one share of common stock of analog and quantity traded in the stock market its ordinary shares. This method allows us to obtain valuation of the company, which does not even appear on the stock market as a reference for this are the companies whose shares are already traded on the stock market. .