ACCA AFM知識(shí)點(diǎn)Methods of defence 是考試的重點(diǎn)嗎?

ACCA P階段考試實(shí)現(xiàn)了機(jī)考,學(xué)員在考試的時(shí)候,能夠更加自如的進(jìn)行考試,同時(shí)考試與工作模式相結(jié)合,更能夠讓學(xué)員掌握到工作中的更多內(nèi)容。ACCA AFM知識(shí)點(diǎn)有很多,學(xué)員全面掌握才是通過(guò)考試的關(guān)鍵。ACCA AFM知識(shí)點(diǎn)Methods of defence 是考試的重點(diǎn)嗎?


學(xué)員要想掌握ACCA AFM Methods of defence的內(nèi)容,需要了解該知識(shí)點(diǎn)內(nèi)容包含的有哪些。給大家總結(jié)的Methods of defence六點(diǎn)需要學(xué)員去掌握:

1. Golden parachute

一旦收購(gòu),就要支付被收購(gòu)公司的高層大筆補(bǔ)償金,包括現(xiàn)金,獎(jiǎng)金,股權(quán)期權(quán)或組合方案等,以此來(lái)打消敵意收購(gòu)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(jià)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(gòu),不如自己找個(gè)公司,讓其收購(gòu)。白衣騎士就愛(ài)那個(gè)會(huì)控制被收購(gòu)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(gòu))

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

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

Inviting investigation by regulatory authorities or Courts 要求監(jiān)管機(jī)構(gòu)介入調(diào)查,看看收購(gòu)是否違法。