ACCA F4(English)历年试题大全(2002年-2008年)

ACCA F4(English)历年试题大全(2002年-2008年)

9 Clare, Dan and Eve formed a partnership 10 years ago, although Clare was a sleeping partner and never had anything
to do with running the business. Last year Dan retired from the partnership. Eve has subsequently entered into two
large contracts. The first one was with a longstanding customer Greg, who had dealt with the partnership for some
five years. The second contract was with a new customer Hugh. Both believed that Dan was still a partner in the
business. Both contracts have gone badly wrong leaving the partnership owing £50,000 to both Greg and Hugh.
Unfortunately the business assets will only cover the first £50,000 of the debt.
Explain the potential liabilities of Clare, Dan, and Eve for the partnership debts.

10 Sid is a director of two listed public companies in which he has substantial shareholdings: Trend plc and Umber plc.
The annual reports of both Trend plc and Umber plc have just been drawn up although not yet disclosed. They show
that Trend plc has made a surprisingly big loss and that Umber plc has made an equally surprising big profit. On the
basis of this information Sid sold his shares in Trend plc and bought shares in Umber plc. He also advised his brother
to buy shares in Umber plc.
Vic who is also a shareholder in both companies sold a significant number of shares in Umber plc only the day before
its annual report was published.
(a) Analyse the above scenario from the perspective of the law relating to insider dealing; (8 marks)
(b) In particular advise Vic as to his position.



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