以下是高顿网校为大家整理的:F4公司法与商法第二十四章,希望对考生们有所帮助。
 
  4 Pre-emption rights
  Main rule
  4.1 Where any company (public or private) issues equity shares WHOLLY FOR CASH, it must first offer them to existing equity shareholders in proportion to the nominal value of their equity holding: 
  Notification of shareholders
  4.2 Holders of registered shares must receive notice in writing.
  Period of offer
  4.3 (a) The offer must be open for at least 21 days.
  (b) No allotment may be made until:
  (i) the offer period has expired or
  (ii) every offer made has been accepted or refused 
  Private company exclusions. 
  4.4 Private companies will not be bound   if their memorandum or articles specifically exclude it.
  Disapplication of pre-emption rights 
  4.5 (a) If directors have either a general or specific authority to allot shares, then the company by special resolution may overrule or modify the rights.
  (b) This may require a written statement by the directors to be circularised with notice of the meeting.
  (c) Time limit on disapplication:
  (i) Unlisted – 5 years
  (ii) Listed – 15 months
  Breach of rules
  4.6 If securities are issued in breach of these rules, the members may recover loss from those in default – time limit two years.
 
  高顿网校小编寄语:下定决心一定要,才是成功的关键。

   ACCA官方微信    
  扫一扫微信,*9时间获取2014年ACCA考试报名时间和考试时间提醒
  
  高顿网校特别提醒:已经报名2014年ACCA考试的考生可按照复习计划有效进行!另外,高顿网校2014年ACCA考试辅导高清课程已经开通,通过针对性地讲解、训练、答疑、模考,对学习过程进行全程跟踪、分析、指导,可以帮助考生全面提升备考效果。
  
  报考指南:2014年ACCA考试备考指南
  免费题库:2014年ACCA考试免费题库
  考前冲刺:ACCA备考秘籍
  高清网课:ACCA考试网络课程