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天天向上 · 2018年10月27日

问一道题：NO.PZ2017111901000005 [ CFA I ]

  1. CFA I
  2. Corporate Issuers

问题如下图：

选项：

A.

B.

C.

解释：

请问B选项在哪提及？

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已采纳答案

发亮_品职助教 · 2018年10月27日

B选项涉及的点是关联交易（Relalted-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，有些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。总之目的就是保证Corporate governance 有效公平。

 

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