在acca考试的备考之路上，注定少不了一些艰辛和坚持。只有持续不断的付出，最终才能迎来丰收的喜悦。中公财经小编为大家整理了acca的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的acca证书!
7 In relation to the Securities Law of China:
(a) explain the term inside information;
(b) describe the information which shall constitute inside information, in terms of the capital and assets of a stock company.
答案：
7 This question requires candidates to explain the term inside information in securities transactions, and describe the various types of information which shall be deemed as inside information under the Securities Law.
(a) In accordance with Article 75 of the Securities Law, the term inside information refers to the information which is not disclosed to the public investors which, in the course of securities trading, concerns the business operations and financial affairs of a company or the information having a material impact on the market price of a company.
(b) In accordance with Article 75 of the Securities Law, the following information shall constitute inside information in relation to the capital and assets of a stock company:
(i) plans concerning distribution of dividends or increase of capital;
(ii) material changes in the equity structure of the company;
(iii) any mortgage, sale or write-off of a major asset used for the business of the company the value of a single transaction of which exceeds 30% of the asset;
(iv) the plan for the acquisition of a listed company;
(v) major changes in guaranty of the company’s obligation;
(vi) any other important information which has been recognised by the securities regulatory authority as having a market impact on the trading prices of securities.
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