开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

小蜜蜂jj1 · 2023年03月15日

hold material int就代表关联方交易吗？

  1. CFA I
  2. Corporate Issuers

NO.PZ2017111901000005

问题如下：

Which of the following statements regarding stakeholder management is most accurate?

选项：

A.

Company management ensures compliance with all applicable laws and regulations.

B.

Directors are excluded from voting on transactions in which they hold material interest.

C.

The use of variable incentive plans in executive remuneration is decreasing.

解释：

B is correct.

Often, policies on related-party transactions require that such transactions or matters be voted on by the board (or shareholders), excluding the director holding the interest.

B选项还是不太明白，董事会有大量int不是正常的吗？怎么就算关联交易呢

添加评论
1 个答案

王琛_品职助教 · 2023年03月16日

嗨，努力学习的PZer你好：


1

这里说的 hold material interest，并不是指董事会成员有公司的股份

而是说相关方的交易，董事会成员和公司可能有利益冲突

2

比如说公司 A 现在要收购另一家公司 B，公司估值本来只有 200 万

但是现在大股东要花 1000 万去收购，董事会有一位成员的二舅就是 B 公司的实际控制人

那么这个交易，投票的时候，这位董事会成员是不能参与的，因为有利益冲突

也请参考基础班讲义墨迹版 P471

----------------------------------------------
加油吧，让我们一起遇见更好的自己！

  • 1

    回答

  • 0

    关注

  • 383

    浏览
相关问题

NO.PZ2017111901000005 问题如下 Whiof the following statements regarng stakeholr management is most accurate? A.Company management ensures complianwith all applicable laws anregulations. B.rectors are exclufrom voting on transactions in whithey holmateriinterest. C.The use of variable incentive plans in executive remuneration is creasing. B is correct. Often, policies on relateparty transactions require thsutransactions or matters voteon the boar(or shareholrs), exclung the rector holng the interest. B明显可以看出来是对的，但是C有点看不懂

2023-10-20 19:58 1 · 回答

NO.PZ2017111901000005 问题如下 Whiof the following statements regarng stakeholr management is most accurate? A.Company management ensures complianwith all applicable laws anregulations. B.rectors are exclufrom voting on transactions in whithey holmateriinterest. C.The use of variable incentive plans in executive remuneration is creasing. B is correct. Often, policies on relateparty transactions require thsutransactions or matters voteon the boar(or shareholrs), exclung the rector holng the interest. b为啥正确啊？

2023-06-09 08:02 1 · 回答

NO.PZ2017111901000005 问题如下 Whiof the following statements regarng stakeholr management is most accurate? A.Company management ensures complianwith all applicable laws anregulations. B.rectors are exclufrom voting on transactions in whithey holmateriinterest. C.The use of variable incentive plans in executive remuneration is creasing. B is correct. Often, policies on relateparty transactions require thsutransactions or matters voteon the boar(or shareholrs), exclung the rector holng the interest. 如题

2022-10-31 01:00 1 · 回答

请问B在哪提及？

2018-10-27 12:18 1 · 回答