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🌊Yuri🌊 · 2023年06月09日

提问

  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为啥正确啊？

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1 个答案

王琛_品职助教 · 2023年06月12日

嗨，努力学习的PZer你好：


1

B 选项涉及的点是关联方交易（Related-Party Transaction）

Directors hold material interest 就是指董事会成员有实质性利益

公司的交易，如果涉及到某些 director 的实质性利益，公司为了保证有效的 corporate governance， 就需要将这些利益相关的 director 排除在外进行投票

目的就是保证 corporate governance 有效公平

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

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请问B在哪提及？

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