首页 考试吧论坛 Exam8视线 考试商城 网络课程 模拟考试 考友录 实用文档 求职招聘 论文下载
2011中考 | 2011高考 | 2012考研 | 考研培训 | 在职研 | 自学考试 | 成人高考 | 法律硕士 | MBA考试
MPA考试 | 中科院
四六级 | 职称英语 | 商务英语 | 公共英语 | 托福 | 雅思 | 专四专八 | 口译笔译 | 博思 | GRE GMAT
新概念英语 | 成人英语三级 | 申硕英语 | 攻硕英语 | 职称日语 | 日语学习 | 法语 | 德语 | 韩语
计算机等级考试 | 软件水平考试 | 职称计算机 | 微软认证 | 思科认证 | Oracle认证 | Linux认证
华为认证 | Java认证
公务员 | 报关员 | 银行从业资格 | 证券从业资格 | 期货从业资格 | 司法考试 | 法律顾问 | 导游资格
报检员 | 教师资格 | 社会工作者 | 外销员 | 国际商务师 | 跟单员 | 单证员 | 物流师 | 价格鉴证师
人力资源 | 管理咨询师考试 | 秘书资格 | 心理咨询师考试 | 出版专业资格 | 广告师职业水平
驾驶员 | 网络编辑
卫生资格 | 执业医师 | 执业药师 | 执业护士
会计从业资格考试会计证) | 经济师 | 会计职称 | 注册会计师 | 审计师 | 注册税务师
注册资产评估师 | 高级会计师 | ACCA | 统计师 | 精算师 | 理财规划师 | 国际内审师
一级建造师 | 二级建造师 | 造价工程师 | 造价员 | 咨询工程师 | 监理工程师 | 安全工程师
质量工程师 | 物业管理师 | 招标师 | 结构工程师 | 建筑师 | 房地产估价师 | 土地估价师 | 岩土师
设备监理师 | 房地产经纪人 | 投资项目管理师 | 土地登记代理人 | 环境影响评价师 | 环保工程师
城市规划师 | 公路监理师 | 公路造价师 | 安全评价师 | 电气工程师 | 注册测绘师 | 注册计量师
缤纷校园 | 实用文档 | 英语学习 | 作文大全 | 求职招聘 | 论文下载 | 访谈 | 游戏
您现在的位置: 考试吧(Exam8.com) > ACCA-CAT考试 > 复习指导 > 公司法与商法F4 > 正文

2011ACCA公司法与商法F4(双语)讲义:第二十四章

考试吧整理“2011ACCA公司法与商法F4(双语)讲义:第二十四章”,方便考生备考!

  24 Share capital

  1 Definition

  1.1 "A share is a right to a specified amount of the share capital of a company, carrying with it certain rights and liabilities, while the company is a going concern and in its winding up".

  It "consists of a series of mutual covenants".

  Classification

  1.2 Share capital is a term used in a variety of senses.

  (a) Authorised Share Capital: Total amount of share capital which the company is authorised to issue.

  (b) Issued Share Capital: Nominal value of shares which have been issued to members.

  (c) Called Up Share Capital: Aggregate amount of calls which a member is required to pay.

  (d) Paid Up Share Capital: Aggregate amount of money paid up on shares which have been issued.

  (e) Reserve Capital: Capital which the company has resolved not to call except in the course of winding up. s.120.

  2 Power of company limited by shares to alter its authorised share capital s.121

  Basic objective

  2.1 This section applies only to a company’s authorised capital, not to its issued capital.

  Authorities needed

  2.2 (a) A power in the articles; or

  (b) An ordinary resolution of members in general meeting.

  Filing requirements

  2.3 A copy of the memorandum plus the ordinary resolution must be sent to the Registrar within 15 days.

  Other purposes

  2.4 It is used for increasing, consolidating, sub‑dividing or reducing the amount stated as its authorised capital in the memorandum.

  3 Directors' authority to allot shares (s.80)

  Authorisation

  3.1 (a) The directors of a company may not allot shares unless they are authorised to do so:‑

  (i) By the articles, or

  (ii) By ordinary resolution.

  (b) The authority to allot:

  (i) may be particular/general; conditional/unconditional

  (ii) must state:

  (a) the maximum number of shares which may be allotted.

  (b) the date on which the authority expires.

  (iii) must not be for a period of more than 5 years from:

  (a) the date of incorporation (if authority was in the original articles).

  (b) the date of a resolution giving authority.

  (iv) can be extended beyond 5 years by private companies using an elective resolution

  or

  it may be renewed for further periods of up to 5 years by any company subject to the same restrictions.

  (v) may be revoked or varied at any time by the members in general meeting.

  Contravention of S.80

  3.2 (a) Any director who contravenes or permits/authorises a contravention of s.80 will be liable to a fine.

  (b) This will not affect the validity of any allotment of shares s.80.

  Directors’ duties

  3.3 Although the directors have the authority to allot shares they must remember their fiduciary duties to the company and accordingly:

  (a) They must act in the best interests of the company and issue shares for a proper purpose.

  Howard Smith v. Ampol Petroleum

  (b) They must not allot to prevent a take-over;

  Hogg v. Cramphorn

  Unless sanctioned by a general meeting;

  Bamford v. Bamford  

1 2 3 下一页
  相关推荐:

  2011年6月、12月ACCA考试《F4》文档(中国)汇总

  2009年6月ACCA真题:F4考题(全球)答案汇总

  2011年ACCA考试考题特点解读及答题技巧分析

文章搜索
ACCA-CAT考试栏目导航
版权声明:如果ACCA-CAT考试网所转载内容不慎侵犯了您的权益,请与我们联系800@exam8.com,我们将会及时处理。如转载本ACCA-CAT考试网内容,请注明出处。