Question：The statutory right of pre-emption under S 561 requires that:
A. If a company proposes to repay a proportion of its shareholders the amount of their paid-up share capital, it must offer the option to the holders of participating preference shares before other classes of shareholders.
B. If a company proposes to allot equity securities for any kind of consideration it must offer these shares first to holders of similar shares in proportion to their holdings.
C. If a company proposes to allot equity securities wholly for cash it must offer these shares first to holders of similar shares in proportion to their holdings.
D. If a company proposes to reduce the amount of its issued share capital, it must offer cash to the holders of the largest blocks of shares first.
The correct answer is:If a company proposes to allot equity securities wholly for cash it must offer these shares first to holders of similar shares in proportion to their holdings.
解析：The statutory right of pre-emption under S 561 requires that if a company proposes to allot equity securities wholly for cash it must offer these shares first to holders of similar shares in proportion to their holdings.
S 561 only applies where the issue is wholly for cash.
高顿网校温馨提醒
各位考生，2015年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的
ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。
戳这里进入ACCA免费题库>>>
写评论
