When one spouse owns shares in a publicly traded company the value of those shares will need to be determined. Often the spouse will simply use the quoted share price but this may or may not be an accurate reflection of the value of the shares.
There are two potential discounts which need to be considered:
1) A blockage discount, and
2) A restriction discount
A blockage discount is a discount that may be required if the number of share owners is larger than the number of shares that typically trade for a particular company. The value of the shares may be discounted as the price can be expected to fall and/or they may take longer to sell.
A restriction discount is a discount that may be required if the shares are subject to any trading restraint. An example would be if there is a period of time during which the shares cannot be traded.
These discounts may need to be determined by a court based on evidence given by an expert witness and can typically range between zero and 30%.