题目内容
《民权法案》第7章禁止基于_______的歧视。
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西班牙裔是指来自下列哪个国家的人？
分配公平要求管理者以“公平”的方式，根据每个人对组织做出的实际贡献来决定加薪、升职、评职称和工作分派。那么，这种“实际贡献”应以什么为基础呢？
Section B – TWO questions ONLY to be attempted
Decany owns 100% of the ordinary share capital of Ceed and Rant. All three entities are public limited companies. The group operates in the shipbuilding industry, which is currently a depressed market. Rant has made losses for the last three years and its liquidity is poor. The view of the directors is that Rant needs some cash investment. The directors have decided to put forward a restructuring plan as at 30 November 2011. Under this plan:
1. Ceed is to purchase the whole of Decany’s investment in Rant. The purchase consideration is to be $98 million payable in cash to Decany and this amount will then be loaned on a long-term unsecured basis to Rant; and
2. Ceed will purchase land with a carrying amount of $10 million from Rant for a total purchase consideration of $15 million. The land has a mortgage outstanding on it of $4 million. The total purchase consideration of $15 million comprises both five million $1 nominal value non-voting shares issued by Ceed to Rant and the $4 million mortgage liability which Ceed will assume; and
3. A dividend of $25 million will be paid from Ceed to Decany to reduce the accumulated reserves of Ceed.
The Statements of Financial Position of Decany and its subsidiaries at 30 November 2011 are summarised below:
As a result of the restructuring, several of Ceed’s employees will be made redundant. According to the detailed plan, the costs of redundancy will be spread over two years with $4 million being payable in one year’s time and $6 million in two years’ time. The market yield of high quality corporate bonds is 3%. The directors feel that the overall restructure will cost $2 million.
Required:
(a) (i) Prepare the individual entity statements of financial position after the proposed restructuring plan; (13 marks)
(ii) Set out the requirements of IAS 27 Consolidated and Separate Financial Statements as regards the reorganisation and payment of dividends between group companies, discussing any implications for the restructuring plan. (5 marks)
(b) Discuss the key implications of the proposed plans for the restructuring of the group. (5 marks) Professional marks will be awarded in part (b) for clarity and expression of your discussion. (2 marks)
对于不属于自己管辖的案件，公安、司法机关对有关材料应当（）。
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