ACCA P阶段考试实现了机考,学员在考试的时候,能够更加自如的进行考试,同时考试与工作模式相结合,更能够让学员掌握到工作中的更多内容。ACCA AFM知识点有很多,学员全面掌握才是通过考试的关键。ACCA AFM知识点Methods of defence 是考试的重点吗?
学员要想掌握ACCA AFM Methods of defence的内容,需要了解该知识点内容包含的有哪些。给大家总结的Methods of defence六点需要学员去掌握:
1. Golden parachute
一旦收购,就要支付被收购公司的高层大笔补偿金,包括现金,奖金,股权期权或组合方案等,以此来打消敌意收购的意图。
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*低的价格向现有股东增发股票,这样公司就不那么吸引人了。
3. White knights and white Squires 白衣骑士/白衣侍从
与其被不喜欢的公司收购,不如自己找个公司,让其收购。白衣骑士就爱那个会控制被收购公司,白衣侍从则不控制。
4. Crown jewels 王冠珠宝
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(反收购)
对收购公司进行反收购。是一种侵略性的防守战术,但也说明收购公司是他们感兴趣的,只是不想被剥夺控制权(大家都想做老大)。
6. Litigation or regulatory defence 诉讼或监管防护
Inviting investigation by regulatory authorities or Courts 要求监管机构介入调查,看看收购是否违法。