ACCA-LW（f4）
2021-07-09 00:17:58 0 举报AI智能生成
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F4—LW
PART AEssential elementsof legal system
law
分类
主体不同
case law判例法 (judge)
common law
¥damages
equity
injunction
statute/legislation成文法（parliament议会）
公平与否
“谁主张（claimant）谁举证”
private law
人/企业 vs 人/企业
public law
政府 vs 人/企业
规范内容不同
civil law
compensatory remedy
criminal law
“罪与罚”punishment
sources
case law（judge）
judge's decision=facts+legal principle
Ratio decidendi（reason for the decision）判决事由:binding
Obiter dicta（statement by the way）附带事项:persuasive
statutes/legislation law（parliament）
parliament：下议院-上议院-queen
primary legislation：green paper→white paper→Bill→house of commons（三读两审委员会）→house of lords（三读两审）→queen
三读两审委员会：1st reading→2nd reading→committee stage→reports stage→3rd reading
interpretation（judge）
literal rule：ordinarydictionary meaning
golden rule：manifest absurdity明显谬论/inconsistency不一致
mischief rule补偏纠弊原则：remedy/reform/rectify a weakness in law
courts
civil courts
structure/operation
一审法院→上诉法院：跳级leapfrog上诉法院→上诉法院：逐级strp-by-step例外：county court可以直接上诉high court
①supreme court
②court of appeal
③high court
£＞25000：multi-track
分三庭审理
④county courtONLY civil jurisdiction民事管辖权
£≤25000：small track（NO appeal） +fast track
⑤magistrates' court
family proceeding
procedure
multi-track
fast track
small track
£<10000 & NO appeal
criminal courts
所有的case stated appeal释法类上诉：均去到high court+跳级ordinary appeal(facts/mean‘s real犯罪意图)：逐级
④crown courtONLY criminal jurisdiction
can confirm/reverse/vary
summary offences+committal proceedings初审
summary offences轻微罪行
imprisonment<6months，fines＜£5000
indictable offences重大罪行
imprisonment＞6months，fines＞£5000
PART Bobligation债法
contract
formation
合同“5要素”
offer
definition：definite promise+specific terms
ITT
auction sales拍卖（有底价vs无底价）
most ads
exhibition of goods for sale（vs自动售货机）
invitation for tenders邀标书
share prospectus招股说明书
price list
termination
rejection
counter-offer反要约（vs Request for information）：是否需改原要约内容
lapse of time逾期
revocation撤回（post不生效，到达才生效）
conditions
death
offeree
直接终止
offeror
个人服务性质：必须亲自完成的终止/可他人替代的继续
acceptance
definition：unqualified无条件的 agreement+一承诺即生效
no acceptance不生效
silence
acceptance subject to contract附条件承诺（vs 附条件合同 valid）
letters of intent意向书
cross offer（2 offers，no acceptance）
必须告知offeror，posted即生效
consideration对价
types
valid
void
exceptions
bill of exchange汇票
statute barred诉讼时效
request for a service如打车
executory
bilateral contract、花呗/信用卡
executed
“悬赏”、一手交钱一手交货
past consideration
act先做promise在后
rules
sufficient but NOT adequate只要有价，不要等价
sufficiency
promise to pay more
legal obligation
existing（证人出庭作证）
insufficient
above（额外警力出警支付）
sufficient
contractual obligation
existing
above（超出常规多给、mutual benefit共同获益、3rd party）
promise to pay less
common law就债权人所放弃的债券债务人是否提供对价accord & satisfaction
pay early时间成本
payment by 3rd party父母代还
pay at different location汇率
good/services instead of cash
equitable
promissory estoppel禁止反言原则（promise、reliance、effect）
intention
social/domestic agreement
general rules：NO intention
exception：intention
property transferred婚后共同财产转移
mutuality of intention共同意向
commercial agreement
general rules：intention
exception： NO intention
in honour only
letters of comfort安微信（母公司给子公司债权人）
NO intention
capacity
doctrine of privity相对性原则
general rule：only parties of contract can be enforced
8 exceptions（其中最重要的：）*ACT1999（rights on 3rd party）
3rd须明确写出expressly identitied，但不要求真实存在not be in existence
合同赋予第三方权利（exception 雇佣合同+公司宪章）
content
terms vs representation
terms
part of contract
breach of contract
representation
NOT part of contract
misrepresentations虚假陈述
4项辨别：importance、expert、time gap、omitted遗漏/added
sources of terms
implied by statute＞express terms＞implied by custom
express terms
clearly included合同中明确提及
implied terms
by statute
ownership+quality
by customs
农场主收地，赔付在生长种子
by court
obviousness test“清真标识”
types of termsimportance
condition
root / discharge+damages解除+索赔
warranty
subsidiary附属 / ONLY damages索赔
innominate
classified by courts
exclusion Clause
purpose：exclude or restrict liability
incorporation纳入
by signature
irrespective read or not
by notice
at the time/before contact made + onerous/unusual terms highlighted
by custom
consistent dealings
construction解释机制
Contra proferentem rule不利解释规则：谁提出的就对谁做不好的解释
main purpose’ rule目的解释规则：违背合同根本目的fail
reasonableness
UCTA1977
范围：B2C contract√；insurance contract+contract of transfer of interest in land×
自动无效death or personal injury from negligence
自动无效seller has a right to sell goods
the customer right ACT 2015
unfair terms in C2C contract
breach of contract&remedy
types of breach
repudiatory breach根本性违约
AT the time of performance
injured party
affirm contract
end the contract&claim damages
must notify the other the decision
anticipatory breach 预期性违约
before the due date of performance
sue immediately
nominal象征性 damages：actually lost
common law remedies
damages
unliquidated damages未约定的（courts最终决定）
remoteness of damage范围（what）
normal loss-全赔
abnormal loss-可预见才赔reasonable foreseeable
measure of damage方式（how much）
expectation interest预期利益：恢复到合同正常履约状态
reliance interest
market price rule
同产品市场补偿additional cost=market price-contractual price
cost of cure
治疗违约行为造成的缺陷（仅补差）
non-financial loss
mental distress精神损失费（ONLY合同目的：enjoy）
mitigation to loss减损义务规则
受损方must take all reasonable steps to mitigate their loss（只赔实际损失部分）
liquidated damages&penalty clauses违约金条款&罚金条款
liquidated damages
genuine pre-estimate真实预测（valid）
penalty clauses
threaten（void）
other remedies
货物—action for the price寻价：就提供的货物要求支付价款
服务—quantum meruit按劳计酬：就所提供的的劳务支付合理的价款（完成%）
equitable remedies
specific performance依约履行
适用范围
sales of land
不适用范围
工期长building/construction contract
personal service/contract of employment
minors未成年人
injunction禁令
court order：not to do sth
rescission撤销（viodable）
合同无效（fraud欺诈/druress胁迫）：restored to their pre-contract condition
4 conditions
tort
tort定义
a civil wrong act→civil court（county court标的额＜£25000 /high court）
injury party:compensation & injunction
tort of passing-off假冒侵权：mislead
same/similar name+business
injury party：damages（all lost trading profits）+injunction
tort of negligence过失侵权
how to proveclaimant举证
1、duty of care
neighbour principle邻人原则
narrowed principle收紧原则
3 steps test（同时满足）：was the harm reasonable foreseeable合理可预见？was there a relationship of proximity关联关系？is it fair，just and reasonable to impose a duty给他责任公平么？
2、breach of duty of care
6个basic rule*比较被告的行为是否和reasonable man的行为一致（claimant）
probability of injury
seriousness of risk（Egg-shell skull）
practicality and cost（若预防成本远大于危害，测不需要预防）
common practice
social benefit（救护车/消防车闯红灯）
professional and skill（老司机vs新手司机：不会比较skill的degree）
Res ipas loquitur事实自证（facts speak for themselves）（defendant）举证责任倒置
3、causality因果关系
各方均有责任
damage or loss
不赔：pure financial loss
the “but for” test‘如果没有’测试
claimant证实：act与damage有直接因果关系（如果没有act，是否还有损伤）
novus actus interveniens新行为介入*打破因果关系链
act of claimant（ie.高空作业绳子松了但自己解开绳索）
unreasonable act
act of 3rd party
IN the course of the event
natural event
unforseeable
remoteness of damage 确认赔偿范围
regular rule：outcome is reasonably forseeable
exception：you must take you victim as you find them（极易受伤人ie.老人孩子，一旦雇佣全部负责）
defence to negligence（defendant）
vicarious liability替代责任
employment situation（员工责任由公司对外承担责任）
员工本人avoid
volenti non fit injuria自愿接受风险
①informed知晓风险 ②自愿同意expressly/voluntarily
被告avoid
contributory negligence共同过失
被告责任reduce（10%-75%）
professional negligence
duty of care
request→give opinion→relied upon the opinion→loss*专业人士是否就特定目的给特定对象出一个特定建议
professionals（auditors）：Limited liability
accountants & auditors责任承担对象
audit service
ONLY to the members（as a whole）仅对现有股东整体有责任
take-over bid收购
higher standard of care to the target company
group
子公司auditor对子母公司均有责任
PART Cemployment
employee vs self-employed
definition：contract of service / contract for services
3 test
control test（except skilled workers医生厨师等）：when/where/how/what
integration test（skilled workers）：integrated into the core activitie
multiple test：working on their own account
provision供应 of tools
method of remuneration
monthly basic/bonus/share VS 多劳多得
use of subsitute可替代 labor
亲力亲为/ 任意换人
actual working arrangement
relative bargaining power
employee不对等/ self-employed对等
significance
taxation（income tax）
employee：employer代扣代缴（paid net净值）self-employed：directly自行缴纳（paid gross毛值）*不是所有人都要缴纳，仅超出limit部分
tortious act侵权行为
employee：employer liableself-employed：personal liable
employee：implied by statuteself-employed：NOT apply
VAT
employee：NO liabilityself-employed：may register for /charge VAT注册/缴纳
bankruptcy
employee：preferential righs as creditorself-employed：NON-preferential creditor
contract of employee
basic issue：同contract须具备5大基本要素
written particulars：within 2 months of employment
duties
相互义务
overriding duty：mutual trust and confidence绝对的相互信任及保密
employee
fundamental duty：faithful services忠诚
reasonable competence合理能力 to do job
obedience服从命令 ：①lawful合法 ②reasonable合理
account for the money and property对雇佣期内财产负责
reasonable care and skill
personal services亲力亲为（NOT delegate to others）
employor
pay remuneration支付报酬
indemnify the expense and loss
provide work（不提供也要继续支付）
health and safety
common law：working condition
statute law：working condition+insurance
NO DUTY to provide reference推荐信
statute law
pay and equity
a national minimum hourly wage（National Minimum Wage Act 1998）
pay statement工资条：an itemized pay statement
time-off work
trade union officials工会官员：full pay
trade union member公会成员：without statutory right to pay
public duties（jury）：NO statutory provision条款
maternity leave产假
39 weeks pay / 52weeks leave
parental leave育婴假
unpaid，up to the child‘s 18th birthday’
flexible woking
have right to change hours /time /place of work*只能申请变更这三项
working time
≤ 48 hours/7days
dismissal & redundancy
termination by notice
MIN period of notice
employee notice（resignation）
工作期限≥1month，通知期 ≥1weeks
employor notice（dismissal）
【1 month，2 years），≥1weeks
【2 years，12years），1 week notice for each year
≥12 years。≥12 weeks
types of dismissal
summary dismissal立即
employee—serious breach of contract
employor—WITHIOUT notice & NO liability
constructive dismissal推测
employee—resign/left for breach（unfair）
employor—liable for breach（repudiate拒绝 some essential terms of contract）
wrongful dismissal过错
without proper notice & justification理由
justification
wilful disobedience of a lawful order故意不遵从法定要求
misconduct不端行为：disclosure of confidential information泄露机密
gross negligence重大过失
remedy
damages：loss of earnings（if proper notice）+mitigate loss减损
apply to：employment tribunal仲裁 & county court（£≤25000）/high court
unfair dismissal
目标对象：qualified employee（≥ 2 years continuous services）
automatically unfair reason
pregnancy + maternity-related grounds怀孕+产假
potentially fair reason
legal prohibition
misconduct重大行为不端
incapability/ not qualification精神疾病/无纸质化资格证
remedy*唯一计算题
reinstatment
same job官复原职
re-engagement
same status重新签约
compensation赔偿金
basic award=weekly wage周薪 × entitlement × service period
entitlement基准（week‘s pay’）
age 18-21：1/2
age 22-40：1
age 41+： 3/2
compensatory award：statutory MAXimun
additional award：as punishment（藐视法庭、违反成文法）
redundancy
redundancy payment
employee+ 2 years continuous work
misconduct不端行为
general rule
NO redundancy pay
strike action游行罢工
notice在前、strike在后：pay
notice在后、strike在前：NO pay
PART Dbusiness organization
agent
role
contract：principal委托人 VS 3rd party
agency relationship：agent VS principal
agency relationship
with consent同意
express agreement
ratification批准：retrospective可追溯
without consent
implied agreement
by relationship：如父母
by position：如CEO
agent by estoppel禁止反言
保护第三方：3rd party认为的agent就是，不论真假
agent by necessity必要性代理
in emergent situation，agent自发为principle take some action
authority
express authority
权限给到“人”：sb as directed / ordered / instructed to do sth
implied authority
“职位”（CEO等）
ostensible/apparent authority表现代理权限
站在3rd party角度认为agent / previous position 变更未通知3rd party
revocation
只有撤回授权的通知“到达”第三方，才能避免责任
liability
general rule ：NO liability
exception
disclosed principal
以个人名义签订合同，想要承担责任
on own behalf（倒手挣差价）
undisclosed principal
第三方确认合同，约束principal+3rd party
第三方否认合同，principal+agent承担责任
partnership
partnership agreement合伙协议≥statute law—“先约定，后法定”*合伙协议NOT required written，口头或implied均可
definition
related with persons
carry on a business
in common：资本共有，受益共有（经营期间收益平分，解散时按比例分）
in a view of profit
typies
unlimited liability partnershippartnership ACT 1890
share equally + participate in the management
passing of time协议到期
death or bankruptcy of a partner（lunacy疯了不终止）
illegality
notice入伙/ 退伙通知
court order强制破产
agreement协议终止
liquidation order
按顺序偿付：外债→内债→返还出资额→按出资比例分配剩余资产
任一partner对外签contract均代表整体，且contract约束其他partner
①actual authority（express “人”+implied“职位”）②apparent authority（3rd party）
对外部：无限连带责任—joint liability
每个partner都有义务偿还全部external debts
对内部：个别责任—severable liability
内部可以追究责任，额度基于合伙协议规定：①按出资比例，②平分
new partner
ONLY after 入伙后的债务责任
outgoing / retire partner
STILL liable for while任期内债务责任/ after retirement but NOT notice
抵押：ONLY fixed charge固定抵押，NO floating charge浮动抵押
limited partnershiplimited partnership ACT 1907
general partner
FULL， unlimited liability欠多钱还多钱
limited partner
limited liability仅还资本出资额
must registered as a limited partnership
①无管理权，②无代理权not an agent，若参与/代理则变成unlimited
CANNOT withdraw capital contribution不能撤回出资额
limited liability partnership（LLP）limited liability partnership ACT 2000
separate legal identity独立法律资格/ artificial person法人
第三方不能越过法人/LLP对内部人追偿
LLP：对外unlimited liability
partners：对外limited liability（仅出资额）
partner（must have 2 members）签字→register of company→certification of incorporation营业执照
internal regulation内部宪章
2 designated members，liability to publicity requirement公示要件 of the LLP
external relationship
agent authority & 3rd party（every members is an agent of the LLP ）
dissolution解散
LLP是个公司，合伙人个体命运不影响LLP，散伙必须formal wond-up
corporation
sole trader
ownership+management=1人
自负盈亏（unlimited liability）
companies
separate legal personality
artificial person & natural person
ownership：members / shareholders
management：director
the veil of incorporation
company：joint liability无限连带责任
members：CC仅资本出资额
identifiable amount可辨认价格 at winding up
company limited by share
C.C=paid-up amount+outstanding amount
company limited by guarantee
amount they guarantee to pay
lifting the veil的情况
trading without trading certification（plc）
fraudulent and wrongful trading
disqualify directors
abuse of insolvent company names（Phoenix company）
evasion逃避 of obligation
sham company（同一个人换公司外壳）
evasion of liability债务
evasion of taxation
quasi-partnership（某一合伙方被合法形式不公平对待，则可强制破产清算）
group company
treated as a single economic entity单一经济整体（避免子公司以汇票骗货物后破产，资产转移至母公司）
typies of companiy
public company（plc）
两证齐全：营业执照+交易许可证trading certification
capital：£50000+公募
AMG/audit：must held each year/must have
officers（min）
director：2
member：1
company secretary：1
private company（ltd）
unlimited liability company
members：unlimited liability
limited company
仅一证：营业执照
capital：私募
director：1
company secretary：0
company formation
promoters
主观上意愿undertake to form+客观上行动take the necessary steps to accomplish（exclude accountant or solicitor律师）
exercise reasonable skill and care
share：promoters必须持股
no conflict interest
MAY make a profit
pre-incorporation contract
company
have NO contractual capacity
CANNOT ratify不可追认
合同valid（保护善意3rd party），personal liable
exception避免责任
draft（no binding）
novation（公司成立后更新协议）
off-the-shell company（买空壳公司）
registration procedure
营业执照certification of incorporation
ALL company
交易许可trading certification
ONLY public company
如果没有许可法律后果
transaction is valid，veil lifting，members→unlimited
punishment by a fine罚金
12个月后仍未取得，compulsory wond-up强制破产清算
registrar of companies
issue 营业执照certification of incorporation
registering company sold as “off-the-shell”
filling copy of ordinary（＞50%）and special（≥75%）resolution
statutory books&records
accounting records
plc：自己保存6年，6个月内提交上年度
ltd：自己保存3年，9个月内提交上年度
company constitution
AOAarticles of association
directors powers and responsibilities
directors‘ decision决议
appointment of director任命
organization & conduct of general meetings
issue & transference of shares
payment of dividends红利
exercise of members‘ right
legal effect
contract between company and members
NOT binding 股东外其他身份（如director、lawyers & accountants）
alteration of the articles
special resolution（≥75%）
bona fide test善意性测试 in the interest of the company as a whole
send to registrar，15 days notice
限制修改
illegal act
court order
additional shares or increase liability不能强制认购
15% majority may cancel the class rights variation改变
resolutions&agreement决议&协议
company objects & capacity经营范围
variation：special resolution（≥75%）
ulta vire越权 contract：valid（保护善意第三方）
company name
CANNOT use
passing-off（same name+business）→上诉仲裁机关，再至court
connection with gov. unless approved
end with
plc：MUST
ltd：MAY（unless permit to omit省略）
Welsh：ccc
PART Ecapital
rank/priority：分辨抵押类型（fixed / floating）抵押时间：same type，time orderdifferent type，fixed＞floatingvalid：registered＜21天抵押注册时间-设置时间＜21天生效时间：注册时间
share capital
interest in the company
profits generated产生
limited liability
C.C（capital contribution）
mutual covenant相互约束力
relations between members
types of capital
issued / allotted已发售
nominal /par /face value票面价值
called up认缴
即资本出资额C.C=paid-up amount（now） +outstanding amount（ future）
paid up实缴
actually paid（now）
types of share
ordinary share（equity） VS preference share（优先股）
redeemable shares可赎回股
repurchase（must have some irredeemable shares）
treasury share库存股
对象：limited company（private或public均可）
特点：不能分红、无voting right、买回来不能看、reissued没有流程约束
deferred shares延取股
postpone延期
allotment
directors power on allotment of shares：ordinary solution（＞50%）
without authority：valid，director is liable for any loss of company
methods of allotment
public offer公开要约
directly
offer for sale公开要约发售
share prospectus（ITT）
palcing定向发行
对象特定、价格特定
rights issue配股
pre-emption rights优先认购权（co：cash inflows）
bonus issue送股
capitalization of the reserves权益内部转化（no cash）
issuing
at pat平价发行
issuing price=nominal price
at premium溢价发行
issuing price＞nominal price（share premium account）
at discount折价发行
issuing price＜nominal price（不允许）if do，unpaid amount plus interest
call-up（issuing price） ≥ issued（nominal value）*share只能平价发行（at par）或溢价发行（at premium），不能折价发行
market price ≠ fair price若出现market price就是错的
loan capital
borrowing powers
特点
long term borrowings &must be repaid
debentures借条
register of debenture holders
single debenture单一债券
debentures issued in series系列发债
rank equally（pari passu）债权平等权
*先以相同比例分配，多出来的给缺的
抵押有优先求偿权
secured creditor＞unsecured creditor*先还secured，剩下的钱平分
debenture stock债券股
ONLY plc
debenture trust deed债券信托
loan/debentures capital VS share capital
in common
long-term investment
same issue & transfer procedure
difference
charges
fixed charge固定抵押
抵押物固定不变attach to specific assets upon creation
not be disposed处置by the company
default违约 on the loan enable the holders to sell the asset
floating charge浮动抵押
crystallising event结晶事件
unable to pay debts
a receiver接管人 is appointed
cease business / liquidation
free to sell in charged assets before the crystallization
capital maintenance
不能随意从资本金capital对股东做出任何形式的支付（仅能retained earning＞0）
reasons of capital reduction
loss in the value of assets
extinguish the interests of some members
change the capital structure
ways of capital reduction
removing unpaid calls
outstanding amount不要了
paying back excess capital（fully paid）
capital-needs=excess退还
cancelling lost paid up share capital
paid-up amount-fair value=impairment取消
cancel unissued shares
without restriction
ltd
statement of solvency资可抵债声明
inform with registrar within 15 days
plc
court confirmation（creditor）
if share capital＜£50000，register as a ltd
dividend law
前提
retained earning＞0
shareholders：ordinary resolution（＞50%） in general meeting
directors：declared for the dividend payment
distribution profit（RE）
accumulated realised profits—accumulated realised loss
accumulated realised profits—accumulated realised loss—accumulated unrealised loss
infringement侵犯
directors
宣布非法分红，非RE部分，paid out of capital
members
明知非法分红还接受
auditors/accountants
error in the account专业疏忽
*notes：depreciation折旧=realised lossrevaluation surplus重估增值，不纳入考虑
PART Fcompany management
director
①overall direction ②making decision ③attending meetings of the board of directors
De jure director法律意义董事
appointed / registed
De facto director事实董事
NOT appointed
shadow director影子董事
avoiding appointment
alternate director替代董事
attend and vote
executive director（ED） & non-executive director（NED）
employed/management & governance/monitoring
managing director（CEO）
position（implied）、commercial contracts、overall management of company
the board of director董事会
representative of the shareholders
the chairman董事长
leading the board
appointment
ordinary solution（≥50%）+special notice（28days）
age limit：≥16
vacate辞职
removal
resignation
must writing
retirement
all directors MUST retire on first AGM for plc
per A0A
disqualification
court MUST order
insolvent + unfit
court MAY order
fraudulent / wrongful trading
breach order
对象：disqualification directors+sb acting on his instruction
liability：criminal + civil liability
power
express
service contracts，AOA，delegated by board
implied
commercial contacts
apparent
3rd party
general duties
duty to act within powers
签合同超出权限，发行股票的行为超过被授权的目的
ratified：ordinary resolution（≥50%）
promote the success of the company
improving the long-term returns to shareholders
independent judgement
not delegate power+ independent decision
reasonable skill，care and diligence
客观性测试（合理第三人）+主观性测试（应有的技能或资格）（ie.空头支票）
potentially increase the liability of directors
avoid conflict of interest（not be liable）
members/other directors authorised
ltd：AOA没有限制
plc：AOA明确同意
not reasonably to be a conflict of interest做了但不会产生利益冲突
company explicitly明确地 rejected
not toaccept benefits from 3rd party
declare interest in proposed transaction or arrangement
disclosed to members+other directors
specific duties
substantial property实体资产 transaction
买：＞£5000或＞10%公司资产——需要members审批
卖：＞£100000——需要members审批
services contracts
directors‘ service contract＞2年——需要members审批
无合同付款——需要members审批
loan give to directors
个人＞£10000——需要members审批
plc＞£15000——需要members审批
公司＞£50000——需要members审批
breach of duty（civil law）
remove+damage+recission撤销 of contracts
secretary & auditors
secretary
ONLY plc，min 1
paper qualification——ACCA / CIMA / ICAEW
experience
3 out of 5 years
appearance
appointed by directors
NO statutory role没有成文法义务
employing staffs + ordering cars + office equipment
apparent authority
auditors
by directors
first auditors
by members
by secretary of state
members fail to appointed
ineligibility无胜任资格（关联方）
officers / employee of the audit clients
partner / employees from accounting firm
partner / the partnership
breach：fine
exception from auditor
small company（ONLY ltd）：①turnover收入≤10.2m ②Balence sheet资产≤5.1m ③employee＜50（3选2）
dormant company休眠公司
leave offie
removal：ordinary solution（≥50%）+special notice（28days）
non-reelection
company meeting & resolution
AGM & GM
ordinary resolution & special resolution
PART Gliquidation
liquidation
liquidation总结
voluntary liquidation（members发起）
member‘’s winding up
solvent company（assets＞liability）
declaration of solvency资可抵债声明+registrar within 15days*若资可抵债声明造假，则为criminal offence
members任命liquidators
liquidator
creditor‘s winding up
insolvent company（assets＜liability）
meeting off creditors（决议后的14天内开，伦敦时报上公告，通知期7天）
liquidation committee清算委员会（members+creditors共同选举5人）
creditors prevail（股东和债权人均可任命，但债权人优先）
compulsory liquidation（courts强制）
grounds
a debt ＞£750 fails to pay ＞3 weeks
special resolution passed
plc超过1年未拿到trading certification
dormant company：1年内没有业务
petitioner请愿人
company + official receiver + contributory连带责任人
a creditor owned≥£750
members（just and equitable ground：经营实质改变、管理僵局、unfairly breach by lawful action）
commenced起始于 petition date
official receiver由courts任命
股东+债权人大会，liquidation committee清算委员会
consequence
commenced at first petition presented
legal proceedings：halted停止
employees：automatically dismissed
floating charges crystallises
order of payment
大原则：①creditor＞members②secured＞unsecured③preference shareholder＞ordinary shareholder
b style=\
administration
purpose
save the company up to 12 months，set out proposal提议 within 8 weeks
with the court order
ONLY creditor+company+directors
without the court order
ONLY floating charge holders+company+directors
moratorium延期偿付：托管期间债权人不能强制付钱
winding up petitions are dismissed/refused：托管不破产，破产不托管（互斥）
资产不变现，不可偿还已抵押债务
administrator=directors，the agent of company，but must in the best interest of creditors
ends
successful administration
after 12 months
administrator or creditors apply to the court
improper motive of administration
PART Hcriminal laws
insider deals
criminal offence—criminal justice act 1993
use unpublished information to buy/sell securities证券 to make profit or avoid making a loss
3 elements同时满足
insider
primary insider（directors、accountants）
secondary insider
inside information
price-sensitive、unpublished、specific
dealings
buy or sell
encourage others to deal
disclose information
defense
market makers acting in good faith
not expected to make a profit/avoid a loss
reasonable believe the information was publicly available
都没有信息都要买/卖
money laundrying
criminal offence—proceeds of crime act 2002
process to transfer illegitimate orgins to be legitimate
process
placement、layering、integration
laundering、failure to report、tipping off通风报信
bribe
criminal offence—Bribery act 2010
offering and receiving of gifts or hospitality款待 for improper performance
offence
bribing another person
receiving a bribe from another
bribing a foreign public official（FPO）
corporate failure to prevent bribery（公司对外承担责任，员工对内承担责任）
defences
proportionate procedure
top-level commitment高层承诺
risk assessment
due diligence尽职调查
communication
monitoring and review
fraudulent & wrongful trading
fraudulent trading
criminal & civil offence—Companies act 2006 & Insolvency Act 1986
intent to defraud欺骗
wrongful trading
civil offence—Companies act 2006 & Insolvency Act 1986
directors（& shadow directors）has no intent to defraud 明知公司资不抵债，仍继续运营直至更严重亏损
赔付：personal injury、damages of property、economic loss（earnings）
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