1, based on equity net assets;
2. Based on the amount of capital contribution;
3. Take the evaluation of price as the main basis;
4. Take the auction price as the main basis.
Legal basis: Article 172 of the Company Law of People's Republic of China (PRC), the merger of companies can take the form of absorption merger or new merger. A company absorbs other companies for merger, and the absorbed company is dissolved. The merger of two or more companies to form a new company is a new merger, and the parties to the merger are dissolved.