Which of the following methods is not used to value a noncontrolling interest under circumstances where a control premium is applied to determine the appropriate value for such interest?
A. Valuation models based on subsidiary residual income projections.
B. Valuation models based on subsidiary discounted cash flows.
C. Comparison with comparable investments.
D. Fair value based on market trades.
E. The application of a safe harbor discount rate.
Answer: E
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