篩選結(jié)果 共找出45題

?State whether Greg has any liability for insider dealing?

?State whether Greg has any liability for money laundering?

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?Fran and Gram registered a private limited company, Ire Ltd, in January 2009, with each of them becoming a?director of the company.?

Although the company did manage to make a small profit in its first year of trading, it was never a great?success and in its second year of trading it made a loss of ￡10,000.?

At that time Fran said he thought the company should cease trading and be liquidated. Gram, however, was?insistent that the company would be profitable in the long term so they agreed to carry on the business, with?Fran taking less of a part in the day-to-day management of the company, although retaining his position as a?company director.

?In the course of the next three years Gram falsified Ire Ltd's accounts to disguise the fact that the company?had continued to suffer losses, until it became obvious that he could no longer hide the company's debts?and that it would have to go into insolvent liquidation, with debts of ￡100,000.?

41

【論述題】

?State whether criminal or civil action, or both, can be taken in relation to fraudulent trading and?wrongful trading?

?Explain whether Fran or Gram will be liable for either of the following:?

(i) Fraudulent trading under s213 Insolvency Act 1986

?(ii) Wrongful trading under s214 Insolvency Act 1986?

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?Jaz plc is listed on the London Stock Exchange. Kip works for Jaz plc as an accountant. Whilst drawing up?the annual accounts, Kip noticed that Jaz plc's profits were better than anyone could have expected. As a?consequence of this knowledge, he bought shares in Jaz plc before its good results were announced. He?made a substantial profit on the share dealing. Kip also told his friend Lu about the results before they were?announced. Lu also bought shares in Jaz plc.?

43

【論述題】

State the definition of inside information?

?Explain whether Kip and Lu have committed the offence of insider dealing?

?Inside information is '_____________' relating to a _____________?of securities that?are price-affected and not to securities generally.??

?In relation to the law on insider dealing, which of the following parties would be categorised as an insider??

A

A company's auditor?

B

?A company's supplier?

C

?A company's customer?

Market abuse is an offence under which form of law??

A

?Civil law only?

B

Criminal law only?

C

?Civil and criminal law?

In a criminal case, which of the following parties could be offered a deferred prosecution agreement by the?prosecution?

A

?An individual director?

B

?An individual shareholder?

C

?The company as a whole?