Market value

To calculate the discount on ESS interests, you first need to determine their market value.

The term 'market value' takes on its ordinary meaning. The discount received is worked out based on the market value of the ESS interests.

Market value of unlisted rights

Use our calculator to work out the value of unlisted rights and the discount received.

ESS calculator

See also

• ESS – Market value of listed shares and stapled securities
• ESS – Market value of unlisted rights to acquire listed shares and stapled securities
• Market valuation for tax purposes

To calculate the discount on employee share scheme (ESS) interests, you need to determine their market value.