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20052009年英国精算师考试ct2 历年真题及答案解析.pdf


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20052009年英国精算师考试ct2 历年真题及答案解析.pdf
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Faculty of Actuaries Institute of Actuaries


EXAMINATION

April 2005
Subject CT2 Finance and Financial Reporting
Core Technical

EXAMINERS REPORT


Introduction

The attached subject report has been written by the Principal Examiner with
the aim of helping candidates. The questions and comments are based around
Core Reading as the interpretation of the syllabus to which the examiners are
working. They have however given credit for any alternative approach or
interpretation which they consider to be reasonable.


M Flaherty
Chairman of the Board of Examiners

15 June 2005


Faculty of Actuaries
Institute of Actuaries
Subject CT2 (Finance and Financial Reporting Core Technical) April 2005 Examiners Report

1 B
2 A
3 C
4 D
5 C
6 D
7 C
8 C
9 D
10 B

11 The principal test is whether Company A can control Company B.
There are some guidelines for the measurement of control in the Companies Act and
accounting standards.
This could happen if Company A has purchased more than 50% of the voting shares.

Control might also arise if Company A can appoint or remove directors to or from the
board of Company B,
particularly if it could control more than 50% of the votes at board meetings in this
way.
Company A might also be able to exercise a dominant influence over Company B,
for example by entering int
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