題目

?Explain how the company's debts will be paid out of its liquidated assets?

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考點：Chapter21Insolvencyandadministration

Company assets:?

Land valued at ￡20,000?

Other assets ￡10,000 (￡7,750 plus ￡2,250 raised from the shareholders)

?Company's liabilities:?

Secured loan ￡20,000?

Business creditors ￡10,000?

Bank overdraft ￡10,000?

The sale of the land will be used to repay the secured loan and this will leave assets of ￡10,000 to pay?creditors of ￡20,000. The business creditors and the bank will therefore receive half their money back. This?would leave the business creditors and the bank owed ￡5,000 each.?

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Vlad generates a substantial income from illegal tax evasion and sought advice from Gloria (his personal accountant) on how to dispose of his illegal earnings. Gloria suggested that to disguise the source of the funds, Vlad should purchase a chain of restaurants and pass his gains from the illegal operation through the restaurants' accounts. Vlad agreed with Gloria’s proposal and appointed her as the restaurant chain’s finance director and together they passed the illegal money through the operation.

25

【論述題】

State the offence of money laundering.

State whether Gloria has any liability for money laundering.

State whether Vlad has any liability for money laundering.

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In January the board of directors of Huge plc decided to make a takeover bid for Large plc. After the decision?was taken, but before it is announced, the following chain of events occurs:?

(1) Slye, a director of Huge plc, buys shares in Large plc?

(2) Slye tells his friend Mate about the likelihood of the takeover and Mate buys shares in Large plc?

(3) At a dinner party Slye, without actually telling him about the takeover proposal, advises his brother?Tim to buy shares in Large plc and Tim does so?

28

【論述題】

?State whether Slye committed insider dealing when he bought shares in Large plc?

?State whether Mate has any liability for insider dealing?

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