三、案例分析題

　　1、

　　<1>、

　　【正確答案】 保證方式為連帶責任保證，保證期間為主債務履行期屆滿之日起6個月。(1分)根據(jù)規(guī)定，當事人對保證方式?jīng)]有約定或者約定不明確的，按照連帶責任保證承擔保證責任。當事人未約定保證期間的，保證期間為主債務履行期屆滿之日起6個月，即2011年4月1日至2011年10月1日(提示：此處答9月30日也可以)。(1分)(2014年教材P79)

　　<2>、

　　【正確答案】 A公司建設的廠房不屬于抵押物的范圍。(0.5分)根據(jù)規(guī)定，建設用地使用權抵押后，該土地上新增的建筑物不屬于抵押財產(chǎn)。(0.5分)(2014年教材P55)

　　<3>、

　　【正確答案】 甲銀行不能直接要求B公司承擔保證責任。甲銀行應該先實現(xiàn)抵押權，不足的部分方可要求保證人承擔保證責任。(1分)根據(jù)規(guī)定，被擔保的債權既有物的擔保又有人的擔保的，債務人不履行到期債務或者發(fā)生當事人約定的實現(xiàn)擔保物權的情形，債權人應當按照約定實現(xiàn)債權，沒有約定或者約定不明確，債務人自己提供物的擔保的，債權人應當先就該物的擔保實現(xiàn)債權。(1分)(2014年教材P80)

　　<4>、

　　【正確答案】 乙銀行自辦理抵押登記之日起享有辦公樓的抵押權，自抵押合同生效時享有兩輛轎車的抵押權。(1分)根據(jù)《物權法》的規(guī)定，以建筑物抵押的，應當辦理抵押登記，抵押權自登記時設立;以交通運輸工具抵押的，抵押權自抵押合同生效時設立。(1分)(2014年教材P55)

　　<5>、

　　【正確答案】 根據(jù)《物權法》，乙銀行的抵押權可以對抗C公司的承租權。(0.5分)由于乙銀行與A公司辦理抵押登記手續(xù)在先，所以其抵押權可以對抗C公司的承租權。(0.5分)(2014年教材P57)

　　<6>、

　　【正確答案】 抵押期間，A公司出售抵押轎車應經(jīng)乙銀行同意。(1分)《物權法》規(guī)定，抵押期間，抵押人未經(jīng)抵押權人同意，不得轉(zhuǎn)讓抵押財產(chǎn)，但受讓人代為清償債務消滅抵押權的除外(滌除權)。(1分)(2014年教材P56)

　　<7>、

　　【正確答案】 乙銀行有權從保險公司支付的保險金中優(yōu)先受償。(1分)根據(jù)《物權法》，擔保期間，擔保財產(chǎn)毀損、滅失或者被征收等，擔保物權人可以就獲得的保險金、賠償金或者補償金等優(yōu)先受償。(1分)(2014年教材P55)

　　2、

　　<1>、

　　【正確答案】 張某可以擔任公司董事。(0.5分)根據(jù)規(guī)定，擔任因違法被吊銷營業(yè)執(zhí)照、責令關閉的公司、企業(yè)的法定代表人，并負有個人責任的，自該公司、企業(yè)被吊銷營業(yè)執(zhí)照之日起未逾3年，不得擔任公司的董事、監(jiān)事、高級管理人員。本題張某不是被吊銷營業(yè)執(zhí)照企業(yè)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a person was the legal representative of a company or enterprise, the business license of this company or enterprise was revoked and this company or enterprise was ordered to close due to violation of the law, he is personally liable for the revocation, and three years have not passed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 In this case, Zhang was not the legal representative of an enterprise of which the business license was revoked, so he meets the qualification requirements for serving as a director.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>、

　　【正確答案】 ①利潤分配的方案中2011年不再提取法定公積金不合法。(0.5分)根據(jù)規(guī)定，當公司法定公積金累計額為公司注冊資本的50%以上時可以不再提取。本題中，甲公司注冊資本1億元，2010年度公司法定公積金累計額為4000萬元，未達到50%。(0.5分)(2014年教材P177)②提議將2000萬元法定公積金轉(zhuǎn)為資本不合法。(0.5分)根據(jù)規(guī)定，用法定公積金轉(zhuǎn)增資本時，轉(zhuǎn)增后所留存的該項公積金不得少于轉(zhuǎn)增前公司注冊資本的25%。本題中轉(zhuǎn)增后的法定公積金僅僅為2000萬元，這少于轉(zhuǎn)增前公司注冊資本的25%，所以這不符合規(guī)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:

　�、� 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.

　�、� 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>、

　　【正確答案】 ①乙公司由董事長簽署批準合并協(xié)議不合法。(0.5分)根據(jù)規(guī)定，國有資本控股公司合并的，依照法律、行政法規(guī)以及公司章程的規(guī)定，由公司股東會、股東大會或者董事會決定。(0.5分)②公司合并的方案中通知債權人的日期不合法。(0.5分)根據(jù)規(guī)定，公司應當自作出合并決議之日起10日內(nèi)通知債權人，并于30日內(nèi)在報紙上公告。(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>、

　　【正確答案】 甲公司不具備增發(fā)股票的條件。(0.5分)①根據(jù)規(guī)定，上市公司增發(fā)股票的一般條件之一是：最近3年以現(xiàn)金方式累計分配的利潤不少于最近3年實現(xiàn)的年均可分配利潤的30%。甲公司最近3年來，僅2010年度向原股東分配利潤為500萬元，未達到年均可分配利潤的30%。(1分)②根據(jù)規(guī)定，增發(fā)股票的上市公司不得存在的行為之一是：現(xiàn)任董事、高級管理人員因涉嫌犯罪被司法機關立案偵查。本題中，李某屬于此類情形。(2分)(2014年教材P210～212)

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

　�、� 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.

　�、� 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>、

　　【正確答案】 ①配售方案為每10股配4股不合法。(0.5分)根據(jù)規(guī)定，上市公司向原股東配售股份，擬配售股份數(shù)量不超過本次配售股份前股本總額的30%(即最高比例為每10股配3股)。(0.5分)②控股股東通過增發(fā)方案后公開認配股份的數(shù)量不合法。(0.5分)根據(jù)規(guī)定，控股股東應當在股東大會召開前公開承諾認配股份的數(shù)量。(1分)③由丁證券公司負責包銷全部所配售的股份不合法。(0.5分)根據(jù)規(guī)定，上市公司向原股東配售股份，應采用證券法規(guī)定的代銷方式發(fā)行。(0.5分)(2014年教材P211)

　�、� 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).

　�、� 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.

　�、� 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>、

　　【正確答案】 屬于應當報送臨時報告的重大事件有：第一，增選張某為公司董事;第二，吸收合并乙公司;第三，董事會就發(fā)行新股形成相關決議。(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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