NO.PZ202210140300000202
问题如下：
Lee’s junior analyst’s comment about materiality is:
选项：
A.correct.
incorrect because the acquisition is considered a small acquisition
incorrect because the acquisition represents more than 10% of Stratton’s enterprise value prior to the transaction
解释：
C is correct. Materiality can be defined along two dimensions: size and fit. Although the acquisition does not signal a change in strategy or focus for Stratton, the transaction is considered large and material because it exceeds 10% of Stratton’s enterprise value prior to the transaction. The total consideration is USD90 billion, based on share prices just prior to the announcement; thus, it represents 13.8% of Stratton’s enterprise value just prior to the announcement of USD650 billion.
A is incorrect because materiality can be defined along two dimensions: size and fit. Although the acquisition does not signal a change in strategy or focus for Stratton, the transaction is considered large and material because it exceeds 10% of Stratton’s enterprise value prior to the transaction.
B is incorrect because the transaction is considered large and material because it exceeds 10% of Stratton’s enterprise value prior to the transaction.
老师好，请问解析中C选项里说的"The total consideration is USD90 billion, based on share prices just prior to the announcement; thus, it represents 13.8% of Stratton’s enterprise value just prior to the announcement of USD650 billion."是不是错了?
题干中第二段内所说的支付对价是40billion，Stratton在发布消息前的企业EV是170billion，这样一算支付对价的占比应该是23.5%。
