中公财经

1.D

Hali 39,300 – (15,700 – 11,700) = £35,300

Goma 9,100 – 6,900 = £2,200

2. A

Cost figure 5,000 x 1·00 = £5,000

The value per share is £4·95. Given the need for a quick sale, there is no reason to believe that this is not a bargain at arm’s length.

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