三、案例分析题

　　1、

　　<1>、

　　【正确答案】 甲公司最近3年加权平均净资产收益率符合公开募集股份的条件。(0.5分)根据规定，上市公司向不特定对象公开募集股份的，最近3个会计年度加权平均净资产收益率平均不低于6%。扣除非经常性损益后的净利润与扣除前的净利润相比，以低者作为加权平均净资产收益率的计算依据。本题中，最近3年加权平均净资产收益率为11.2%，因此是符合规定的。(2分)(2014年教材P212)

　　<2>、

　　【正确答案】 甲公司最近3年累计分配的利润额符合规定。(0.5分)根据规定，上市公司增发股票的，最近3年以现金累计分配的利润不少于最近三年实现的年均可分配利润的30%。本题中，最近3年累计分配的利润为：250+260=510(万元)，最近3年实现的年均可分配利润的30%为：(1800+1200+1600)/3×30%=460(万元)。由于最近3年以现金方式累计分配的利润不少于最近3年实现的年均可分配利润的30%，因此是符合规定的。(2分)(2014年教材P211)

　　<3>、

　　【正确答案】 2010年注册会计师给甲公司出具的带强调事项段的无保留意见审计报告不会影响到本次增发股票。(0.5分)根据规定，被注册会计师出具带强调事项段的无保留意见审计报告的，所涉及的事项对发行人无重大不利影响或者在发行前重大不利影响已经消除的，还是符合增发股票的条件的。本题中该事项所涉及的重大不利影响在2011年下旬时消除，因此是符合规定的。(1.5分)(2014年教材P211)

　　<4>、

　　【正确答案】 ①董事会拟定的配售股份的比例不符合规定。(0.5分)根据规定，配股发行新股的，拟配售股份数量不超过本次配售股份前股本总额的30%。本题中，向原有股东配售的股份比例为3800万元，超过了股本总额12000万元的30%(3600万元)，因此是不符合规定的。(1分)(2014年教材P211)

　　②本次募集的资金用于持有交易性金融资产的决定不符合规定。(0.5分)根据规定，除金融类企业外，本次募集资金使用项目不得为持有交易性金融资产和可供出售的金融资产。(1分)(2014年教材P211)

　　<5>、

　　【正确答案】 股东大会的表决可以通过本次增发股票的决议。(0.5分)根据规定，股东大会就发行事项作出决议，必须经出席会议的股东所持表决权的2/3以上通过。本题中，同意本次增发的股东所持有表决权股份总数为6300万元，超过了出席会议股东所持表决权的2/3(6000万元)，因此是符合规定的。(1.5分)(2014年教材P213)

　　2、

　　<1>、

　　【正确答案】 公司章程中关于董事任期的规定不符合规定(0.5分)。根据规定，董事任期由公司章程规定，但每届任期不得超过3年。本题中，规定公司董事任期为4年是不符合要求的。(2014年教材P168、156)(0.5分)

　　In the company's articles of association, the regulation about the term of office of a director does not meet the requirements. As stipulated, the term of office of a director shall be specified in the company's articles of association, but each of which shall not exceed three years. So in here, the 4-year terms of office of a director do not meet the requirements.

　　<2>、

　　【正确答案】 公司章程中关于监事会职工代表人数的规定不合法(0.5分)。根据规定，监事会应当包括股东代表和适当比例的公司职工代表，其中职工代表的比例不得低于1/3，具体比例由公司章程规定。本题中，监事会成员为7人，职工代表人数不得低于3人，因此公司章程中定为2名是不合法的。(2014年教材P169)(0.5分)

　　In the company's articles of association, the regulation about the number of the employee’s representatives on the Board of Supervisors is unlawful. As stipulated, the Board of Supervisors should include the shareholder representatives and the employee’s representatives in appropriate proportion. In specifically, the proportion of the employee’s representatives is no less than one-third and is regulated by the company’s articles of association. If there are seven members in the Board of Supervisors, the employee’s representatives should be no less than 3 people. But there are only two employee’s representatives here. So it is unlawful.

　　<3>、

　　【正确答案】 公司章程中关于股权转让的规定合法(0.5分)。根据规定，公司章程对股权转让另有规定的，从其规定。本题中，公司章程就股权转让作出了与《公司法》不同的规定，要按照公司章程的规定执行。(2014年教材P171)(0.5分)

　　In the company's articles of association, the regulation about the transfer of shares is lawful. As stipulated, if the company's articles of association set up another regulation, then this regulation should be followed. If there are different between the Company Law and the regulation, which is set up by company's articles of association, this regulation should be followed.

　　<4>、

　　【正确答案】 不符合法律规定(0.5分)。根据规定，股份有限公司召开董事会，董事因故不能出席时，可以书面委托其他董事代为出席，但书面委托书中应载明授权范围。在本题中，董事谢某以电话方式委托董事李某代为出席会议行使表决权，委托方式不合法。(2014年教材P157)(0.5分)

　　It is unlawful. As stipulated, for the joint stock limited company, if the director is unable to attend the Board meeting, he may present a proxy in written form to the Board. But the written proxy should limit the scope of authority. In here, the director Xie entrusted Li as the representative to participate in the meeting and exercise the voting rights on his behalf, by telephone. This means of entrustment is unlawful.

　　<5>、

　　【正确答案】 符合法律规定(0.5分)。根据规定，解聘公司经理属于董事会的职权。(2014年教材P156)(0.5分)

　　It is lawful. As stipulated, the Board of Director has the authority to dismiss the company’s manager.

　　<6>、

　　【正确答案】 符合法律规定。(0.5分)根据规定，董事、高级管理人员不得未经股东会或股东大会同意，利用职务便利为自己或者他人谋取属于公司的商业机会，自营或者为他人经营与所任职公司同类的业务，否则所得收入归公司所有。(2014年教材P174)(0.5分)

　　It is lawful. As stipulated, directors or senior managers, without the authority, shall not make use of functions to facilitate access for themselves or others to get the business opportunities which belong to the company. And they also shall not make use of functions to run the proprietary trading or work for other similar business. Otherwise, these incomes will belong to the company.

　　<7>、

　　【正确答案】 净资产折股比例符合规定(0.5分)。根据规定，有限责任公司变更为股份有限公司的，折合的实收股本总额不得高于净资产额。本题中，净资产额为1200万元，折股比例为80%，折合后的实收股本960万元低于1200万元，符合规定。(2014年教材P172)(0.5分)

　　The share exchange rate of the net assets is in line with the Company Law. As stipulated, the transformation of a limited liability company to a joint stock limited company shall satisfy that the total paid-in capital of the share exchange shall be less than the net worth. In here, net worth is 12,000,000 RMB and the share exchange rate is 80%. So the paid-in capital is 9,600,000 RMB which is less than 12,000,000 and comply with the regulation.

　　<8>、

　　【正确答案】 非公开发行后股本总额为15960万元，A股东原有股份441.6万股(960×46%)，本次增发认购了3000万股，共3441.6万股，持股比例为21.56%。B股东原有股份124.8万股(960×13%)，本次没有认购增发股份，发行后持股比例为0.78%。C股东原有股份105.6万股(960×11%)，本次没有认购增发股份，发行后持股比例为0.66%。D股东原有股份76.8万股(960×8%)，本次没有认购增发股份，发行后持股比例为0.48%。(2014年教材P211)(3分)

　　After the private placement, the total amount of capital is 159,600,000 RMB.

　　For shareholder A, the original stock is 4,416,000 shares (960×46%), the subscription of the additional issues this time is 30,000,000 shares, so the total amount is 34,416,000 shares, with a 21.56% stake.

　　For shareholder B, the original stock is 1,248,000 shares (960×13%), no subscription of the additional issues this time, so it has a 0.78% stake.

　　For shareholder C, the original stock is 1,056,000 shares (960×11%), no subscription of the additional issues this time, so it has a 0.66% stake.

　　For shareholder D, the original stock is 768,000 shares (960×8%), no subscription of the additional issues this time, so it has a 0.48% stake.

　　<9>、

　　【正确答案】 甲公司不需要向中国证监会核准并定性为非上市公众公司(0.5分)。根据规定，股票向特定对象转让导致股东累计超过200人的股份有限公司，应当依法向中国证监会申请核准，核准后该公司被定性为非上市公众公司。本题中，甲公司的股东经过向特定对象转让股份后，股东人数为200人，没有超过200人，因此可以不用经过中国证监会核准。(2014年教材P200)(2.5分)

　　【提示】甲公司原有股东去除小股东一共4名，2012年定向增发股票后增加了30名，2013年，B股东因为转让“部分股份”增加了8名，C股东“全部股份”均转让，因此增加了15名，减少了1名，D股东转让“部分股份”，增加了5名，原有小股东转让股份后最终共139名，因此甲公司最终股东人数为：4+30+8+15-1+5+139=200(名)。

　　Company A does not need to apply for approval by the CSRC to qualify it as the private company. As stipulated, if the stock transfers to a certain one and the stockholders’ number has accumulated more than 200 people, in this situation, Company A should submit their application to the CSRC, according to laws. After the approval, Company A shall be qualified as a private company. In here, a shareholder of Company A transferred his stock to someone, then the number of shareholders is 200 people, which is less than 200. Therefore, for Company A, it does not need get the approval by the CSRC.

　　Tip:

　　Except of the minority shareholders, Company A’s original numbers of shareholders is 4. After the additional issues, in 2012, the number of shareholders increased by 30.

　　In 2013, Shareholder B transferred part of his stakes, and then the shareholders’ number was increased by 8.

　　And shareholder C transferred all of his stakes, and then the shareholders’ number was increased by 15 and decreased by 1.

　　Shareholder D transferred part of his stakes, and then the shareholders ‘number was increased by 5. After the transfer of stock, there are 139 minority shareholders left. Therefore, finally, the number of shareholders is 4+30+8+15-1+5+139=200 (people)

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