题目

With regard to share capital, which of the following constitutes a variation of class rights? 

A

 Issuing shares of the same class to allottees who are not already members of the class 

B

 Returning capital to preference shareholders 

C

 Subdividing shares of another class with the incidental effect of increasing the voting strength of that other class 

D

 Changing the amount of dividend payable to a class of preference share 

Chapter15Sharecapital

Class rights are rights that attach to a specific class of share. It would therefore be a variation of class rights if the amount of dividend payable on a class of preference share is changed. The other options are examples of what does not constitute a variation of class rights.

多做几道

 Which of the following statements concerning wrongful trading is correct? 

A

 Wrongful trading is a criminal offence 

B

 Selling company shares in the knowledge that the share price is about to fall is wrongful trading 

C

 A case of wrongful trading is brought by a company's administrator 

D

 Intent to defraud is required to prove a case of wrongful trading 

Which TWO of the following are offences connected with the insolvency of a company?

 (1) Wrongful trading

  (2) Market abuse 

 (3) Making a false declaration of solvency 

 (4) Bribery 

A

 1 and 3 

B

 1 and 4 

C

 2 and 3 

D

 2 and 4 

 Money laundering involves a number of phases in the overall procedure. 

Which TWO of the following are recognised phases in money laundering?

 (1) Relocation 

(2) Layering 

(3) Integration 

(4) Distribution 

A

 1 and 2 

B

 1 and 4 

C

 2 and 3 

D

 3 and 4 

The term insider dealing relates to a number of potential criminal offences. 

Which TWO of the following are crimes in relation to insider dealing? 

(1) Encouraging someone to engage in insider dealing 

(2) Failing to report insider dealing 

(3) Concealing insider dealing 

(4) Passing on inside information 

A

 1 and 2 

B

 1 and 4 

C

 2 and 3 

D

 2 and 4 

 LT is an accountant who works for Tapa Ltd, a company owned by SP. LT has devised a scheme where Tapa Ltd can illegally disguise certain revenues so that the company's tax charge is reduced. Any tax that the scheme saves is paid to SP as a dividend.  

Which TWO offences has LT committed? 

(1) Tipping off 

 (2) Failure to prevent  

(3) Laundering 

 (4) Failure to report 

A

 1 and 2 

B

 1 and 4 

C

 2 and 3 

D

 3 and 4 

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