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3 On 1 June 2005, Egin, a public limited company, was formed out of the re-organisation of a group of companies with foreign operations. The directors require advice on the disclosure of related party information but are reluctant to disclose information as they feel that such transactions are a normal feature of business and need not be disclosed. Under the new group structure, Egin owns 80% of Briars, 60% of Doye, and 30% of Eye. Egin exercises significant influence over Eye. The directors of Egin are also directors of Briars and Doye but only one director of Egin sits on the management board of Eye. The management board of Eye comprises five directors. Originally the group comprised five companies but the fifth company, Tang, which was a 70% subsidiary of Egin, was sold on 31 January 2006. There were no transactions between Tang and the Egin Group during the year to 31 May 2006. 30% of the shares of Egin are owned by another company, Atomic, which exerts significant influence over Egin. The remaining 40% ofthe shares of Doye are owned by Spade. During the current financial year to 31 May 2006, Doye has sold a significant amount of plant and equipment to Spade at the normal selling price for such items. The directors of Egin have proposed that where related party relationships are determined and sales are at normal selling price, any disclosures will state that prices charged to related parties are made on an arm’s length basis. The directors are unsure how to treat certain transactions relating to their foreign subsidiary, Briars. Egin purchased 80% of the ordinary share capital of Briars on 1 June 2005 for 50 million euros when its net assets were fair valued at 45 million euros. At 31 May 2006, it is established that goodwill is impaired by 3 million euros. Additionally, at the date of acquisition, Egin had made an interest free loan to Briars of $10 million. The loan is to be repaid on 31 May 2007. An equivalent loan would normally carry an interest rate of 6% taking into account Briars’ credit rating. The exchange rates were as follows: Euros to $ 1 June 2005 2 31 May 2006 2·5 Average rate for year 2·3 Financial liabilities of the Group are normally measured at amortised cost. One of the directors of Briars who is not on the management board of Egin owns the whole of the share capital of a company, Blue, that sells goods at market price to Briars. The director is in charge of the production at Briars and also acts as a consultant to the management board of the group. Required: (a) (i) Discuss why it is important to disclose related party transactions, explaining the criteria which determine a related party relationship. (5 marks) (ii) Describe the nature of any related party relationships and transactions which exists: – within the Egin Group including Tang (5 marks) – between Spade and the Egin Group (3 marks) – between Atomic and the Egin Group (3 marks) commenting on whether transactions should be described as being at ‘arm’s length’.
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【单选题】有三个矩形截面偏心受压柱,均为对称配筋,截面尺寸、混凝土强度等级均相同,均配置HRB335钢筋,仅钢筋数量不同,A柱(4φ16) ,B柱(4φ18) ,C柱(4φ20) ,如果绘出其承载力N-M关系图,各柱在大小偏心受压交界处的N值是(  )。
A.
N A >N B >N C
B.
N A =N B =N C
C.
N A <N B <N C
【简答题】下列属于最终产品的是( )。
【单选题】技师甲说:在所有后轮驱动和大多数前轮驱动的汽车中,液力变矩器与变速器输入轴安装在同一轴线上;技师乙说:有些变速驱动桥采用传动链连接变矩器的输出轴与变速器的输入轴。谁正确?
A.
甲正确
B.
乙正确
C.
两人均正确
D.
两人均不正确
【多选题】课堂教学中有交流传递可分为
A.
提问方式
B.
程序学习方式
C.
小组学习方式
D.
研究方式
E.
讨论方式
【单选题】对称配筋的矩形截面钢筋混凝土柱,截面尺寸为b×h=300×400mm,采用C20混凝土(fc=11N/mm2)和II级钢筋,设η=1.0,a=40mm,该柱可能有下列三组内力组合,试问应用哪一组来计算配筋?( )
A.
N=600KN,M=180KN·m
B.
N=400KN ,M=175 KN·m
C.
N=500KN ,M=170 KN·m
【判断题】“教,上所施,下所效也”出自东汉许慎的《说文解字》。
A.
正确
B.
错误
【简答题】简述美感的特点是什么?
【单选题】外耳道不能观察到得内容是
A.
鼓室积液
B.
耵聍栓塞
C.
外耳道狭窄
D.
外耳道乳头状瘤
【简答题】课堂教学中有交流传递可分为( )。
【单选题】某对称配筋的矩形截面钢筋混凝土柱,截面尺寸为b×h=300mm×400mm,采用强度等级为C20的混凝土和HRB335级钢筋,设η=1.0,该柱可能有下列两组内力组合,应该用(    )来计算配筋。
A.
N=695kN,M=182kN·m    
B.
N=400kN,M=175kN·m
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