三、案例分析题

　　1、

　　<1>、

　　【正确答案】 保证方式为连带责任保证，保证期间为主债务履行期届满之日起6个月。(1分)根据规定，当事人对保证方式没有约定或者约定不明确的，按照连带责任保证承担保证责任。当事人未约定保证期间的，保证期间为主债务履行期届满之日起6个月，即2011年4月1日至2011年10月1日(提示：此处答9月30日也可以)。(1分)(2014年教材P79)

　　<2>、

　　【正确答案】 A公司建设的厂房不属于抵押物的范围。(0.5分)根据规定，建设用地使用权抵押后，该土地上新增的建筑物不属于抵押财产。(0.5分)(2014年教材P55)

　　<3>、

　　【正确答案】 甲银行不能直接要求B公司承担保证责任。甲银行应该先实现抵押权，不足的部分方可要求保证人承担保证责任。(1分)根据规定，被担保的债权既有物的担保又有人的担保的，债务人不履行到期债务或者发生当事人约定的实现担保物权的情形，债权人应当按照约定实现债权，没有约定或者约定不明确，债务人自己提供物的担保的，债权人应当先就该物的担保实现债权。(1分)(2014年教材P80)

　　<4>、

　　【正确答案】 乙银行自办理抵押登记之日起享有办公楼的抵押权，自抵押合同生效时享有两辆轿车的抵押权。(1分)根据《物权法》的规定，以建筑物抵押的，应当办理抵押登记，抵押权自登记时设立;以交通运输工具抵押的，抵押权自抵押合同生效时设立。(1分)(2014年教材P55)

　　<5>、

　　【正确答案】 根据《物权法》，乙银行的抵押权可以对抗C公司的承租权。(0.5分)由于乙银行与A公司办理抵押登记手续在先，所以其抵押权可以对抗C公司的承租权。(0.5分)(2014年教材P57)

　　<6>、

　　【正确答案】 抵押期间，A公司出售抵押轿车应经乙银行同意。(1分)《物权法》规定，抵押期间，抵押人未经抵押权人同意，不得转让抵押财产，但受让人代为清偿债务消灭抵押权的除外(涤除权)。(1分)(2014年教材P56)

　　<7>、

　　【正确答案】 乙银行有权从保险公司支付的保险金中优先受偿。(1分)根据《物权法》，担保期间，担保财产毁损、灭失或者被征收等，担保物权人可以就获得的保险金、赔偿金或者补偿金等优先受偿。(1分)(2014年教材P55)

　　2、

　　<1>、

　　【正确答案】 张某可以担任公司董事。(0.5分)根据规定，担任因违法被吊销营业执照、责令关闭的公司、企业的法定代表人，并负有个人责任的，自该公司、企业被吊销营业执照之日起未逾3年，不得担任公司的董事、监事、高级管理人员。本题张某不是被吊销营业执照企业的法定代表人。(0.5分)(2014年教材P174)

　　Zhang can serve as a director. According to regulations, where a person was the legal representative of a company or enterprise, the business license of this company or enterprise was revoked and this company or enterprise was ordered to close due to violation of the law, he is personally liable for the revocation, and three years have not passed since the date of the revocation of the business license thereof, he shall not take the post of a director, supervisor or senior manager of a company. In this case, Zhang was not the legal representative of an enterprise of which the business license was revoked, so he meets the qualification requirements for serving as a director.

　　<2>、

　　【正确答案】 ①利润分配的方案中2011年不再提取法定公积金不合法。(0.5分)根据规定，当公司法定公积金累计额为公司注册资本的50%以上时可以不再提取。本题中，甲公司注册资本1亿元，2010年度公司法定公积金累计额为4000万元，未达到50%。(0.5分)(2014年教材P177)②提议将2000万元法定公积金转为资本不合法。(0.5分)根据规定，用法定公积金转增资本时，转增后所留存的该项公积金不得少于转增前公司注册资本的25%。本题中转增后的法定公积金仅仅为2000万元，这少于转增前公司注册资本的25%，所以这不符合规定。(0.5分)(2014年教材P178)

　　The following contents of the profit distribution plan submitted by the board of directors of A Company are illegal:

　　① It is illegal not to draw the profits as the company's statutory common reserve in 2011. According to regulations, the company may stop drawing if the accumulative balance of the statutory common reserve has already accounted for over 50 percent of the company's registered capital. In this case, the company’s accumulative balance of the statutory common reserve in 2010 is 40 million yuan, less than 50 percent of its registered capital, so it shall continue drawing.

　　② It is illegal to propose that 20 million yuan of statutory common reserve should be changed to capital. According to regulations, when the statutory common reserve is changed to capital, the remainder of the common reserve shall not be less than 25% of the registered capital prior to the increase. In this case, the remainder of the common reserve after the increase will be only 20 million yuan, less than 25% of the registered capital prior to the increase, so that proposal is illegal.

　　<3>、

　　【正确答案】 ①乙公司由董事长签署批准合并协议不合法。(0.5分)根据规定，国有资本控股公司合并的，依照法律、行政法规以及公司章程的规定，由公司股东会、股东大会或者董事会决定。(0.5分)②公司合并的方案中通知债权人的日期不合法。(0.5分)根据规定，公司应当自作出合并决议之日起10日内通知债权人，并于30日内在报纸上公告。(0.5分)(2014年教材P179)

　　The date when the company shall notify the creditors as set forth in the merger plan is illegal. According to regulations, the companies involved shall, within ten days as of making the decision of merger, notify the creditors, and shall make a public announcement on a newspaper within 30 days.

　　<4>、

　　【正确答案】 甲公司不具备增发股票的条件。(0.5分)①根据规定，上市公司增发股票的一般条件之一是：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%。甲公司最近3年来，仅2010年度向原股东分配利润为500万元，未达到年均可分配利润的30%。(1分)②根据规定，增发股票的上市公司不得存在的行为之一是：现任董事、高级管理人员因涉嫌犯罪被司法机关立案侦查。本题中，李某属于此类情形。(2分)(2014年教材P210～212)

　　A Company does not meet the conditions for making additional issuance of stocks.

　　① According to regulations, one of the general conditions a listed company shall meet for making additional issuance of stocks is: the profits that it has distributed accumulatively in cash or in stocks in the latest 3 years are not less than 20% of the average annual distributable profits realized in the latest 3 years. In this case, the amount of profits A Company distributed, for the only time in the latest 3 years, to its original shareholders in 2010 was 5 million yuan, less than 20% of the average annual distributable profits realized in the latest 3 years.

　　② According to regulations, where any of a listed company’s incumbent directors, senior management members is investigated by the judicial organ due to any suspected crime, the listed company is not allowed to make additional issuance of stocks. In this case, the situation in respect of Li violates the aforesaid provision.

　　<5>、

　　【正确答案】 ①配售方案为每10股配4股不合法。(0.5分)根据规定，上市公司向原股东配售股份，拟配售股份数量不超过本次配售股份前股本总额的30%(即最高比例为每10股配3股)。(0.5分)②控股股东通过增发方案后公开认配股份的数量不合法。(0.5分)根据规定，控股股东应当在股东大会召开前公开承诺认配股份的数量。(1分)③由丁证券公司负责包销全部所配售的股份不合法。(0.5分)根据规定，上市公司向原股东配售股份，应采用证券法规定的代销方式发行。(0.5分)(2014年教材P211)

　　① It is illegal to stipulate in the allotment and sale plan that 4 out of 10 shares will be allotteD.According to regulations, as for the allotment and sale of shares of a listed company to the original shareholders, the amount of the shares to be allotted shall not exceed 30% of the total amount of capital stock prior to allotment of shares at the time (i.e., 3 out of 10 shares are allotted at most).

　　② It is illegal for the controlling shareholder to make a public announcement of the amount of shares it subscribed after the additional issuance plan was adopteD.According to regulations, the controlling shareholder shall make a public commitment on the amount of shares it subscribes before the shareholders' assembly.

　　③ It is illegal to have D Securities Company purchase all the shares allotted in the form of exclusive sale. According to regulations, as for the allotment and sale of shares of a listed company to the original shareholders, the stocks shall be issued by way of proxy sale prescribed by the Securities Law.

　　<6>、

　　【正确答案】 属于应当报送临时报告的重大事件有：第一，增选张某为公司董事;第二，吸收合并乙公司;第三，董事会就发行新股形成相关决议。(1分)(2014年教材P195)

　　The major events that temporary reports shall be submitted regarding them include: ① choosing Zhang as a new director of the company; ② absorbing B Company; ③ the resolution on making additional issuance of stocks.

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