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!
5 In relation to the Company Law of China:
(a) explain the term actual controller;
(b) state the statutory voting requirement for a limited liability company to provide a guarantee to its shareholders or actual controller;
(c) state the legal consequences when the relevant provision of the articles of association is inconsistent with the statutory voting requirements to provide a guarantee to its shareholders or actual controller.
答案：
5 This question requires candidates to explain the term actual controller, state the statutory voting requirement to provide a guarantee to its shareholders or actual controller as well as the rule as to the inconsistency between the articles of association and the law in relation to the voting requirement when a limited liability company provides such a guarantee to particular persons under the Company Law.
(a) Actual controller means any person who is not a shareholder of a company but can control the company’s acts through an investment relationship, agreement or other arrangements with the company.
(b) In accordance with Article 16 of the Company Law, where a limited liability company intends to provide a guarantee for its shareholders or actual controller, it shall hold a shareholders’ meeting and decide the matter. The shareholders obtaining a guarantee or the shareholders controlled by the actual controller shall not attend in the voting of such matters. Voting is passed based on more than half of the voting rights held by other shareholders attending the meeting.
(c) The special voting requirements with respect to the resolution of a shareholders’ meeting for a limited liability company to provide a guarantee to its shareholders or actual controller are compulsory and may not be altered by articles of association of a company.
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