ACCA AFM知識點Methods of defence 是考試的重點嗎?

ACCA P階段考試實現(xiàn)了機考,學員在考試的時候,能夠更加自如的進行考試,同時考試與工作模式相結合,更能夠讓學員掌握到工作中的更多內容。ACCA AFM知識點有很多,學員全面掌握才是通過考試的關鍵。ACCA AFM知識點Methods of defence 是考試的重點嗎?


學員要想掌握ACCA AFM Methods of defence的內容,需要了解該知識點內容包含的有哪些。給大家總結的Methods of defence六點需要學員去掌握:

1. Golden parachute

一旦收購,就要支付被收購公司的高層大筆補償金,包括現(xiàn)金,獎金,股權期權或組合方案等,以此來打消敵意收購的意圖。

2. Poison pill

This is an attempt to make a company unattractive normally by giving the right to existing shareholders to buy shares at a very low price.以*低的價格向現(xiàn)有股東增發(fā)股票,這樣公司就不那么吸引人了。

3. White knights and white Squires 白衣騎士/白衣侍從

與其被不喜歡的公司收購,不如自己找個公司,讓其收購。白衣騎士就愛那個會控制被收購公司,白衣侍從則不控制。

4. Crown jewels 王冠珠寶

The firm's most valuable assets may be the main reason that the firm became a takeover target in the first place. By selling these or entering into arrangements such as sale and leaseback, the firm is making itself less attractive as a target.

5. Pacman defence 帕克曼防御(反收購)

對收購公司進行反收購。是一種侵略性的防守戰(zhàn)術,但也說明收購公司是他們感興趣的,只是不想被剝奪控制權(大家都想做老大)。

6. Litigation or regulatory defence 訴訟或監(jiān)管防護

Inviting investigation by regulatory authorities or Courts 要求監(jiān)管機構介入調查,看看收購是否違法。