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新足迹 门户 CA/CPA学习和考试 查看内容

CPA 107 问题请教

2009-4-29 22:56| 发布者: 悉尼阳光 | 查看: 2494| 原文链接

In s. 606(1), does relevant interest in voting shares apply to Public Companies only?

For the purposes of corporate takeovers, a relevant interest in voting shares only applies to (i) listed companies (which must be public companies), or (ii) unlisted companies with more than 50 members.

Unlisted public companies may have less than 50 members, and so not all public companies are bound by s. 606(1). Further, while proprietary companies cannot have more than 50 non-employee members, it is possible that a proprietary company has more than 50 members (i.e. including employee members). Therefore, s. 606(1) may apply to some public companies, and some proprietary companies.

这段是从ONLINE LEARNING上摘下来的, 俺有两问题请考过的和在考的人解释一下:

1. relevant interest in voting shares 是指啥? 是指这两类要通过vote表决吗?

2. 私人公司50 member可以是employee + non-employee member?
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