NO.PZ2018101501000110
问题如下：
Statement 1: The comparable transaction approach does not need to estimate a takeover premium because the price used in calculation is the takeover price not the stock price prior transaction.
Statement 2: The comparable company analysis need to estimate a takeover premium.
How many statements are correct?
选项：
A. Two.
B. One.
C. None.
解释：
A is correct.
考点：Comparable Transaction Approach
解析：可比交易法通过寻找与目标公司相似的兼并收购案例来进行判断，因为直接与收购的价格对比而不是二级市场的股票价格，故其中已经包含了收购溢价。可比公司法中的数据为二级市场交易数据，需要额外考虑收购溢价。
为什么B选项也是对的？不是已经考虑了premium在price里了吗？感谢！