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In McKinlay v Nexia Smith [2008] a former director of a company was required, under the articles of association of the company, to transfer his shares upon the cessation of his employment. The articles provided for the transfer to take place at a value determined by the auditor. The auditor valued the shares at £128 each and they were sold by the director at that price. However, other members subsequently managed to sell their shares at a much higher price and the company was then bought out for more than £22m, which
机译:在McKinlay诉Nexia Smith [2008]一案中,根据公司章程,公司的前任董事必须在其停止雇用后转让其股份。条款规定,转移必须由审计员确定。审计师对这些股票的估价为每股128英镑,然后由董事以该价格出售。然而,其他成员随后设法以更高的价格出售其股份,然后该公司被以超过2200万英镑的价格收购。

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  • 来源
    《Accountancy》 |2008年第1381期|p.123-124|共2页
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