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。
 
　　5 Payment for shares
　　5.1 (a) The issue of shares at a discount is prohibited
　　(b) In general, shares in ANY company (public or private) may be paid up in money OR money’s worth (including goodwill and "know,how").
　　Private companies
　　5.2 A private company may allot shares for inadequate consideration by acceptance of goods or services at an over value.
　　Public companies
　　5.3 (a) A public company may not allot shares unless at least 25% of their nominal value and the whole of any premium is paid up.
　　(b) Any shares issued by a public company to the subscribers to the memorandum must be paid up in cash.
　　(c) Shares in a public company may NOT be paid for by an "undertaking to do work or to perform services" .
　　(d) Payment for shares by non-cash consideration:
　　(i) Valuing the asset
　　A public company may not allot shares (whether as fully or partly paid) for a non-cash consideration unless:
　　(a) the non-cash consideration has been independently valued and
　　(b) a report on the valuation has been made to the company within the 6 month period prior to the allotment and to the allottee.
　　The valuation must be performed by the auditor or someone they consider to be suitably qualified.
　　(ii) Acquiring the asset
　　The company must get the asset within 5 years from the date of allotment.
　　Liability for contravention of previous sections
　　5.4 (a) Allottees are liable for any shortfall plus interest at 5%.
　　(b) The court can give exemption (if it appears just and equitable to do so).
　　Share premium account
　　5.5 (a) Where shares are issued at a premium whether for cash or otherwise, an amount equal to the premium must be transferred to a 'Share Premium Account'.
　　(b) The account can be used for four purposes only:
　　(i) writing off the preliminary expenses.
　　(ii) writing off the expenses, commission or discount relating to any issue of shares or debentures (NB: Shares cannot be issued at a discount).
　　(iii) providing the premium payable on the redemption of shares or debentures.
　　(iv) issuing fully paid bonus shares to existing members.
 
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