In business valuation analysis, a Controlling Interest Value refers to the situation where the purpose for which a valuation is being conducted is to determine the fair market value of a majority shareholding or a controlling interest. A controlling interest is the situation where the interest being valued is not only above 50% but is supported by articles in the shareholders’ agreement which offer privileges to the holder of such an interest. Controlling interest typically attracts a premium and the size of the controlling interest determines the size of the premium applied to the benefit stream relied on in the valuation process. To estimate the fair market value of a controlling interest value, business valuation analysts apply techniques under the income, market and asset methods and settle on the valuation which is most appropriate for the business being valued.