非上場株式換価、評価マニュアル - ac-komon.jp · pdf file1 copyright(c)2004...
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Copyright(C)2004 Asahi Chuo All Rights Reserved.
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Copyright(C)2004 Asahi Chuo All Rights Reserved.
(1)
(2)
(3)
139
1
(4)
139 2
145 1
145 1
(5)
140 2 141 1 145 2
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Copyright(C)2004 Asahi Chuo All Rights Reserved.
142 145 2
141 2 142 2
145
143
141 3 142
3
(6)
144 2 7
144 3
7
144 5 7
4
Copyright(C)2004 Asahi Chuo All Rights Reserved.
(1)
()
()
()
()
(2)
()
5
Copyright(C)2004 Asahi Chuo All Rights Reserved.
()
()
(3)
(4)
(5)
6
Copyright(C)2004 Asahi Chuo All Rights Reserved.
(6)
7
Copyright(C)2004 Asahi Chuo All Rights Reserved.
(1) 46.1.19 45()120
()
498 20
1,068 41 750
()
450
1 1,300
10
()
9
3000 3.3
()
(1 498 20 )
()
5
5
8
Copyright(C)2004 Asahi Chuo All Rights Reserved.
(2) 47.4.13 45()488
()
1 2,500
()
1,000
5,412 5,318
()
1000 ( 5)
()
1 2,706
2,500
()
500
9
Copyright(C)2004 Asahi Chuo All Rights Reserved.
(3) 51.12.24 51()831
()
1
647
()
1,500
53
49 3
()
() 1 5000 16.66
2 4000 13.33
() 2 1000 70
1 2
()
11
1 1,410
()
10
Copyright(C)2004 Asahi Chuo All Rights Reserved.
11
Copyright(C)2004 Asahi Chuo All Rights Reserved.
(4) 54.10.4 54()109
()
1 845
1 6,409
()
()
93
()
{()()
1
2 0.5}
1
3
1 845
250
500
6,409
737
()
204 2 136 138
12
Copyright(C)2004 Asahi Chuo All Rights Reserved.
5
1
500
13
Copyright(C)2004 Asahi Chuo All Rights Reserved.
(5) 55.3.28 51()5 6
()
()
500
4 4,500
()
8 5.73
9.18
1244.68246.63
237
()
85
1 1 6,256
()
14
Copyright(C)2004 Asahi Chuo All Rights Reserved.
1 200
50
70
15
Copyright(C)2004 Asahi Chuo All Rights Reserved.
(6) 56.7.24 54()53 55()2
()
( 9,450
)
()
9,200
()
53.9 7.8
54 4
()
. 9,405
. 9,091
.( 7,853 )
. ( 10 10,394 )
.() 20(9,239 ) 9,196
.. 9,248 9,200
()
9,450
16
Copyright(C)2004 Asahi Chuo All Rights Reserved.
(7) 58.1.28 56()360
()
(6)
()
(6)
()
(6)
()
...
. 6,451 . 7,853 .
209,239
7,498
()
9,450
8,449
(20)
17
Copyright(C)2004 Asahi Chuo All Rights Reserved.
(8) 59.6.14 59()31
()
()
()
200
4000
()
42.5
()
()
150
1 3,933
()
18
Copyright(C)2004 Asahi Chuo All Rights Reserved.
(9) 59.10.30 59()399
()
20 2,334
2000
()
24
2,000
240
57 12 31 ()23 4,651
() 21 4,163
55 57 675 904
()
20 4334 (8.5)
2000 (0.08)
()
..
.
.
70
.266 .41
153
()
19
Copyright(C)2004 Asahi Chuo All Rights Reserved.
70
85
500
20
Copyright(C)2004 Asahi Chuo All Rights Reserved.
(10) 62.5.18 60()62
()
110
115 (1 43 5,225 )
()
5 245
1000
()
() 100
22.5
11.5
11
()
....
. 51 8,388 . 41 7,140 . 34 8,286 .
14 186 38 8,500
60 5 1 43 5,225
20
21
Copyright(C)2004 Asahi Chuo All Rights Reserved.
22
Copyright(C)2004 Asahi Chuo All Rights Reserved.
(11) 63.1.21 62()93 95
()
()
26 38
1 7,600
185
1,000 2,000
35 2000
329
( 56 4
661 698 641 672 )
11.9
()
25 3.3
()
(1
2,325 )
. 4,547 . 3,000
. 2,325 . 4,600 6,900
()
23
Copyright(C)2004 Asahi Chuo All Rights Reserved.
(12) 63.2.8 62()59
()
()
18
53
()
30575 ( 17)
()
()
24
Copyright(C)2004 Asahi Chuo All Rights Reserved.
(13) 63.12.12 63()370
()
()
44
500
1
29 1,970 2,000
2 92 6,000
()
()30
()60
()10
()
..
.
. 10
.122,812.92686,246
30
6 372
()
19
25
Copyright(C)2004 Asahi Chuo All Rights Reserved.
15
26
Copyright(C)2004 Asahi Chuo All Rights Reserved.
(14) 1.3.28 61()407
()
1 2,754
()
38
18 7,852 5,000
375 7050
2069
60 3 31 457 7,300
3 21 25
47 55
()
2069
2 1 21.07
1 5 1
8.43 24.81 12.74
23.63
0.55
()
()
70
4,687
27
Copyright(C)2004 Asahi Chuo All Rights Reserved.
()
144 3
28
Copyright(C)2004 Asahi Chuo All Rights Reserved.
(15) 1.5.23 63()726 728
()
1.6
()
47
1 500
21
57616374
5,000 2 9,000
17.9
1
47 51 3 58 2
61 1 5
()
80
1 9000 (9)
1250 59
1 1,000
()
..().
.924 .8,284 .2,818 2,775
()
9
29
Copyright(C)2004 Asahi Chuo All Rights Reserved.
30
Copyright(C)2004 Asahi Chuo All Rights Reserved.
(16) 2.6.15 1()126
()
()
18 4800
()
300 0.16
()
..
.
()
31
Copyright(C)2004 Asahi Chuo All Rights Reserved.
(17) 3.9.26 2()3
()
()
48
300
10 4000
6163 17.4 21.75 30.5
4,300 6,000 8,100
15
()
10 14
()
..
.
.
.4,196 .5,937 5,066
()
10
32
Copyright(C)2004 Asahi Chuo All Rights Reserved.
204 4 4 144 3
(1)(2)(3)(4)(5)(6)
(1)(2)(3)(4)(5)(6)
(1)46.1.19 45()120 (2)47.4.13 45()488 (3)51.12.24 51()831 (4)54.10.4 54()109 (5)55.3.28 51()56 (6)56.7.24 54()5355()2 (7)58.1.28 56()360 (8)59.6.14 59()31 (9)59.10.30 59()399 (10)62.5.18 60()62 (11)63.1.21 62()9395 (12)63.2.8 62()59 (13)63.12.12 63()370 (14)1.3.28 61()407 (15)1.5.23 63()726728(16)2.6.15 1()126 (17)3.9.26 2()3