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 USD40 billion, based on share prices just prior to the announcement; thus, it represents 23.5% of Stratton’s enterprise value just prior to the announcement of USD170 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.
请问怎么判断出收购是否重大？超过10%就是重大了吗？此外还有那些条件可以证明重大交易？
请问该题的知识点在哪里？
