泽稷网校ACCA F4 公司法要点总结

2014年12月ACCA考试《F4公司法与商法》辅导要点十二本文由高顿ACCA整理发布，转载请注明出处11 Discharge, breach of contract and remedies1 Discharge1.1 A contract can be discharged in a number of ways. The method of discharge may amount to a breach of contract and hence give rise to a claim for damages. However, there are other methods of discharging a contract that will not give rise to a breach of contract claim namely discharge by(a) Agreement(b) Performance.1.2 Agreement(a) Agreement means that both parties agree that the contract be discharged. Some contracts provide for discharge by agreement for example by expressly stating that the contract can be discharged by notice.Alternatively:(b) The contract can be discharged by a completely new agreement e.g. where one party agrees to accept a change in the other's performance (a 'variation' agreement). To be binding such agreements themselves must be supported by consideration.1.3 Performance(a) This is the most common way in which a contract is discharged. It is important that performance occurs as without it there will be a breach of contract. It would also be inequitable to allow one party to sue another for breach if he himself has not performed the terms of the contract exactly and completely. This is known as the rule in Cutter v Powell.(b) Sometimes the rule is Cutter v Powell can act harshly and hence some exceptions to the rule have developed for example where non-performance has been caused by the other party.1.4 Breach(a) Contracts can be discharged by fundamental breaches of contract.(b) Breach of condition:(i) Straightforward breach is easy enough to understand. One or both parties are not complying with the conditions of the contract. Remember the injured party may only bring the contract to an end if there has been a breach of condition.(ii) Anticipatory breach is where one party indicates that he does not intend to complete his part of the contract. The innocent party (the claimant) can sue on notice.But claimant can elect to ignore the breach, complete his part of the contract and then sue: White and Carter (Councils) Ltd v McGregorIf the claimant so elects he must complete his part properly or he himself will be liable for breach.Actions for anticipatory breach should be started at once otherwise factors may intervene which mean the contract is automatically discharged (e.g. on outbreak of war that would render the contract illegal).更多ACCA资讯请关注高顿ACCA官网：。

第3章 合同的信息合同是合法的绑定行为的协议，法律强制执行。

‘a legally binding agreement –enforceable in law’ ● 法律支持的合法行为● 不能是受胁迫的协议1）分析简单合同的属性A standard form contract 格式合同‐pre ‐printed, be no scope for negotiation, automatically be in writing 。

如果消费者签订后，认为格式合同不合理，1）可以根据1999年消费者公平合同条款法判定格式合同是否不合理；2）可以要求公平交易办公室裁定，他们会把不合理条款从合同里删除。

格式合同不是一定有效，以下2种情况下：1）是否提示你免责条款；2）加重他人义务，免除自身责任；格式合同无效。

右侧5个essential featuresmust be present:基本上要对offer 有直接的接受，才是协议构成。

● 有相应的对价● 必须是行为责任人，譬如未成年人，醉酒等是无行为能力人● 有签订协议的目的Offer: 受特定条款约束bound 的明确承诺 Invitation to treat:引诱他人向自己发出要约 不能含混不清vague 可以是任何形式（口头，书面，行为推定等）可以向特定的人发出，也可以向全球发出（会有限制/附属条件，譬如仅限头10人）案例：Carlill v Carbolic Smoke Ball Co (4)老太太服用咽丸案件为要约，且属于单方承诺： 大部分公众广告都属于invitation to treat 案例：Partridge v Crittenden 1968 (3) 鸟类杂志登卖鸡广告。

所有商店橱窗展示的物品案例：Fisher v Bell 1960 (1) 商店橱窗展示的折叠刀，展示不构成买卖关系。

商店货架上的商品a) 文字表述too precise ；b) “Money on the table”是受约束的表示；c) Unilateral acceptance 单方承诺免除传递承诺的义务 投标时要约 拍卖时举牌出价是要约 案例：Phar Society of GB v Boots Cash Chemists1953 (2)超市货架上的药品是要约邀请Catalogues, prospectus 计划书 and tender 招标, auction advertisement 拍卖广告 淘宝网站上的价格也属于要约邀请2）Unilateral offer 单方要约：撤回不被允许，一旦受要约人已经开始履行义务，则单方承诺免除传递承诺的义务，以行为表示要约被接受。

ACCA《F4公司法与商法》精选讲义第一章(1)本文由高顿ACCA整理发布，转载请注明出处Session 1 The Nature, Source and Purpose of Management AccountingMain contents:1. Data and information2. The managerial processes of planning, decision making and control3. Responsibility accounting4. Management accounting and financing accounting5. Presentation of management information1.1 Data and Information· Data consists of raw materials, which include numbers, letters, symbols, facts, events and transactions, that have been recorded but not yet processed into a form suitable for use.· Information is data which has been processed in such a way that it is meaningful to the person to the person who receives it. （for decision making purpose）The attributes of good information can be identified by the “ACCURATE” as shown below:· Accurate: accurate enough for the purpose· Complete: all the necessary information· Cost- effective: benefit > costs· Understandable: clear and easy to understand· Relevant: relevant to purpose· Accessible: the best way to communicate with the related person· Timely: be available at the right time· Easy to use: by management1.2 The Managerial Process of Planning , Decision Making and ControlInformation for management is likely to be used for planning, control and decision making objectives:An objective is the aim or goal of an organization. A strategy is a possible course of action that might enable an organization or an individual to achieve its objective.Planning:· Planning involved the following two factors:Establishing the objectivesSelecting appropriate strategy to achieve those objectives· The link between structure and strategy （understanding）1）。

ACCA F4学习方法及注意事项
本文由高顿ACCA整理发布，转载请注明出处
作为ACCA fundamental level 中少有的纯理论科目，F4 除要求大家能深入地理解大纲涵盖的知识点之外，还要求每一位考生拥有强大的记忆力，以及逻辑分析能力。

尤其是在回答案例分析题时，只有建立在对ACCA考试大纲所有知识点都熟知的前提下，才能针对案情，回答出相对应的法律条款及以往案例，在宝贵的3小时考试中，不浪费笔墨写任何不得分的答案。

勤背笔记，勤看ACCA真题。

建立在理解的基础上的背诵是通过ACCA F4考试的不二法门，对英语底子不够的中国考生来说，纯理论考试的最大问题在于，如何将自己掌握的知识，通过另一种语言写出来。

‘背’这种方法是解决英语薄弱的有效途径。

此外‘勤’也是通过考试的重要要求，只有通过多看题，勤记忆，特别是多做案例分析题的练习，才能在考试中准确快速地找到考点，并流畅地做答。

ACCA F4 学习特别注意
考生必须用case 来支持答案，但是fact of the case 是不需要在答案中详细摘录的。

在学习过程中，fact是帮助理解的极好手段，也是解答案例分析题的极好参考。

正确地应
用statutory legislation，以及section number，在答题中也是必须的。

更多ACCA资讯请关注高顿ACCA官网：。

第13章 Share capital 股本1.Types of capitalName DefinitionIssued/allotted 已发行/分配 The nominal value of shares currently in issue 发行股票的票面价值Called up 认缴 The amount of money requested by the company in paymentfor shares issued 公司要求认购后支付的数额Paid up 实缴 The amount of money received by the company for sharesissued 实际支付的数额Reserve 储备账户 Capital only to be called up upon liquidation 公司清算时可以给债权人以保证的储备的资本注意：认缴额无法实缴，公司停业清算时无法承担认缴额，属于虚假注册，需要罚金和坐牢。

认缴可以不马上实缴，可以部分支付，也可以全部支付。

Where a share is issued partly paid the company may call up the remaining unpaid amounts at any time.公司可以在任何时候要求股东支付未实缴部分。

Alternatively the liquidator may demand this upon winding up acompany.或者公司清算时，也可以让股东支付未实缴部分。

Capital not yet called is ‘uncalled capital’. 已认缴VS 未缴股本Called capital which is not yet paid is termed ‘partly paid’ 实缴资本VS 部分实缴the company therefore has an outstanding claim against its shareholders and this debt istransferred to the new shareholder if the share is transferred.如果原股东有未实缴股份，当他转让股份时，新股东需对未缴付的认缴额承担责任。

Chapter11. 民法(civil law)和刑法（criminal law ）的划分Civil law: an form of private law ， used by individuals toassertrightsagainstotherindividualsCriminal law: an aspect of public law to regulate crimes and to punish offenders1. Case law: made by judge/ statute law 成文法: primary legislation(made by theParliament)/secondary legislation( in exercise of law-making powers delegated by Parliament). [注：Necessity for delegated legislation/secondarylegislation :more convenient ;can hand over the task of specifying the law in detail to experts] 2. 在case law 中:common law 普通法[created by judgesthrough the application of the principle of judicialprecedent. common law drew on customs/equity law 衡平法:to resolve disputes where damages are not a suitable remedy and to introduce fairness intothe legal system.]2. 不同法院管辖事件的类型Chapter2Chapter21.Doctrine of Precedence(遵循先例制度的一般规则):some decisions made by a court are binding and similar subsequent legal cases should be decided on the basis of the law established in earlier cases.2.可以创立判例法规则: Supreme Court/Court ofAppeal/High Court;不可以创立:Crown, Magistrates, County Courts cannot create precedent.3.Elements of judicial decision(影响法庭判决的因素):ration decidendi判决理由[the reason for the decision]/Obiter dicta附带说明[statement made by the way, not binding, but merely of persuasive authority]4.法官又可以因为那些理由拒绝先例(disregarding judicialprecedent):Overrule取代[the procedure whereby a court higher in the legal hierarchy sets aside a legal ruling established in a previous case]/Reverse推翻[a procedure whereby a court higher in thehierarchy reverses the decision of a lower court in the same case]/Distinguishing法官的自由裁决[a precedent is avoided by a judge demonstrating that the material facts of two cases are not the same] 5.Rules of Statutory Interpretation(法的解释):①theliteral approach :the literal rule[means that words in the Act should be given their literal and grammatical meaning rather than what the judgethinks they mean./the golden rule :this rule is applied in circumstances where the application of the literal rule is likely to result in an obviously absurd result. ②the purposive approach :the judge should ,where necessary ,look beyond the words of statute to find out the reason/purpose for its enactment, and that meaning should be interpreted in the light of the purpose[Mischief rule :purposive approach的具体表现形式/where a statute is designed to remedy a weakness in the law, the correct interpretation is the one which achieves it.] 6.语言处理规则（法律没有追溯力a statute does not haveretrospective effect）Chapter3 合同法（IMP）1.合同的概念a legally binding agreement enforceablein law2.从要约到承诺是否达成agreement [invitations to treat要约邀请--offer要约--acceptance承诺----agreement] 3.Termination of an offer:express rejection/counteroff反要约/lapse of time/revocation of an off/death/if the off is suject to a condition,it will lapse on failure of that condition4.Privity of Contract合同相对性原则: the common lawdoctrine that only those are party to the contract---have rights or liabilities under the contract/ have the right to enforce the contract,contracts cannot give rights or obligations to othersChapter41.分类标准Express and lmplied terms:某个条款是否经过双方当事人协商同意（agreed by the parties）Condition，warranties and innominate terms 核心，从属和无名条款：根据条款重要性2.免责条款（三观概念）Any clause that attempts to exempt , or limit, the liability of one party for breach of contract or negligence3 test: correctly incorporated into the contract形式正确/worded clearly to exclude the breach措辞清晰/reasonable per statute内容合理Chapter51.type of breachRepudiatory breach根本性违约：refusal toperform拒绝履行/failure to perform an entireobligation不履行某项/incapacitation无力履行/breach of condition 违反核心条款/breach of aninnominate term违反无名条款Anticipatory breach预期违约：未到合同履行时间，当事人提前说明无法履行；收到预期违约通知可立即追究违约责任，也可等到履行合同时间追究责任Lawful excuses for non-performance开脱责任：performance is impossible因不可预见的事情发生不可履行/尝试履行被拒绝/ the other party make it impossible for him to performance/contract is discharged through frustration情势变更/the party have been agreement permitted non-performance2.Remedies : when a breach occurs, the court has todecide what the appropriate remedy should be.Common law Damage赔偿金, actionfor the price, quantummeruitEquitable law 衡平法Specific performance实际履行，injunction禁令，rescission of thecontract撤销合同3.Liquidated damage违约金：a genuine pre-estimateof the loss在订立合同前已经商定了，有利于解纠纷，如果违约金过高（远大于loss）判为惩罚性，则不可执行4.specific performance ：the court directs a party tocomplete their contractual obligations以下几种情况法官不会让合同继续履行：courts cannot supervise法官无力监督履行/personal service/minors involvedChapter6 Tort侵权法A wrongful act against an individual which gives rise toa civil claim.1.过失侵权的4个证明环节（概念标准内容）Negligence:It arises when one person suffers damage or injury though the negligent act(or omission to act)of another person.①Duty of care注意义务(三步走原则)1.Reasonable foreseeability合理预见原则2.Proximity关联性原则3.Justness and fairness of imposing a duty of care公平合理地强加注意义务②A breach of that duty违反注意义务1.general rule:The test for establishing breach of duty is an objective one:a breach of duty occurs if the defendant:”...fails to do something which a reasonable man...would do.”2.Special factors to considera.The probability of injuryb.The seriousness of the risk造成伤害的严重性c.Cost and practicability成本可行性mon practice证明是行业误差范围内e.Skilled persons/professionalsf.Social benefit③The breach of duty caused harm to the claimant违反义务是导致损失的原因1.The but for test2.No break in the chain of causation切断因果关系链的要素a.A natural eventb.Act of a third party 原侵权人不承担责任c.Act of the claimant④The loss ware not too remote主张的赔偿合理Reasonable foresight只赔偿违法者可以合理预见的部分2.抗辩事由①Contributory negligence共同过失（一般只是减少赔偿额，个别情况全部免除）②Volenti non fit injuria同意不生违法（彻底免除）Chapter7 劳动法1.身份判别①Control test :The amount of control that one person had over the other②Integration test不会外包给他人的，不可或缺的③Multiple test/Economic reality testa. The regularity and method of payment报酬支付频率，支付方式b. The ownership of tools and equipment是否提供工具c. The regularity of hours of work工作时间d. The ability to delegate all the work/to provide substitute是否代理2.义务①Common Law Duties-Employers’ common law duties1)Duty of mutual trust and confidence2)To provide work for workers3)To pay wages/remuneration4)To indemnify employee against expenses and losses5)To provide for the care and safety of the employee6)No duty to provide reference when employees leave-Employees’ common law duties1) To obey reasonable and lawful orders2) To act faithfully/duty of faithful service/duty to account for all money and property3) To exercise reasonable skill and care in any activity in their role as an employee/reasonable competence to do his job4) Personal service亲自完成交付的责任②Statutory Duties1)Pay and equality不能低于国家平均2) Time off work3)Trade union officials工会组织罢工可以参加，还要给工资4) Every woman has a right to maternity leave and some are entitled to maternity pay5) Health and safety6)Working time:17week,not exceed 48 hours for each 7 days除非员工书面同意多工作7) Flexible workingChapter81.解雇通知时间的计算1m-2Y: not less than 1 week2y-12y:1 week for each year≥12y: not less than 12 week劳动者离职要提前一周通知，合同期满不续则每工作一年折合一个月工资2.自动正当参加非法集合罢工unofficial industrial action/对国家安全有威胁自动不正当怀孕pregnancy/员工参加工会活动/收购并购时的解雇dismissal on transfer of an undertaking/工作存在安全问题/最低工作标准/作息时间/员工在周天拒绝工作3.用人单位解雇不当Chapter9 代理法1.代理关系建立方式Express agreement between the agent and principal 达成委托代理协议合同，口头书面皆可Implied agreement默认没有代理协议但默认存在关系Ratification追任代理人先履行合同，事后委托人建立合同关系Without consent of principal 没有征得委托人同意就建立关系necessity/Estoppel2.代理权限（3）Express authority明示代理权限Implied authority默认代理权限Apparent/ostensible authority看起来有代理权限，实际上并没有Chapter10 合伙企业法1.合伙企业(概念):the relationships that subsistsbetween persons carrying on a business in commonwith a view to profit. standard partnership is not s separate legal entity and its partners have full personal liability for the debts of partnership.2.Termination/dissolution合伙企业解散的债务处理:paying off external debts/repaying to the partners any loans or advances/repaying the partner’s capital contribution/anything left over is then repaid to the partners in the profit sharing ratio .3.Termination/dissolution合伙企业解散的条件:expiryof a fixed period stipulated in the partnership agreement/completion of the express purpose for which the partnership was formed/partner gives notice to leave/a new partner is admitted into the partnership/death or bankruptcy of partner/happening of any event which makes company can’t carry on/on application by a partner the Court may decree a dissolution of the partnership4.Sole trade宏观特征:is not a separate legal entity, theperson and business are viewed as the same legal entity5.Authority合伙人的代理权限:express authority明示代理权限[from partnership agreement]/implied authority默示代理权限/apparent authority表面代理权限[已经退伙但其他人不知道]6. A partner’s liability usually extends to the periodfor which were actually a partner of a firm. 合伙人只对担任合伙人期间合伙企业产生的债务有清偿责任7.Limited Partnership(LP)特征:the partnership mustbe register with the Company Registry/one or more of the partners must bear full,unlimited liability/partners with limited liability may not take part in management and cannot usually bind the business in contract/limited partner cannot withdraw their capital8.Limited Liability Partnership(LLP)特征:must beregistered with the the Registrar of Companies, with formation documents signed by at least two members/has a legal personality separate/ the name of partnership must end with LLP/partners are known as members, of which there must be at least two/LLPs must file annual returns and accounts/all members are agents of LLP/all members’ liability is limited/a designated member is responsible for administration and filing/LLP is not subject to corporation taxChapter121.设立pre-incorporation contacts谁来履行？Promoters发起人2.交什么文件①Memorandum of association公司章程（89年）②Application for registration注册申请书③A statement of capital and initial shareholdings关于公司资本坏人原始持有股份的状况说明④Statement of compliance遵从声明⑤A statement of company’s proposed officers拟任命谁为公司管理人员⑥A copy of any proposed articles of association自拟公司章程（06年）不是必须提交，没交使用默认模版3.2个证书的功能①Certificate of incorporation注册许可证Private company 只需要注册许可证，是形式审查②Trading certificate营业许可证Public company需要两个证，申领到注册许可证后一年内要申领到营业许可证，否则强制清算，是实质审查a.Allotted share capital is at least £50,000(允许股东分批缴纳)b.At least one quarter of the nominal value of the allotted share capital has been paid up(minimum £12,500)首次不低于票面的1/4，为确保一开始不会有资金困难c.Details of promoters’ expenses设立费用具体怎么产生d.A statement of compliance in respect of payment of nominal values and share premium4.章程修改的程序和内容-Contentsa. Directors’ powers and responsibilityb. Decisions making by directorsc. Appointment of directorsd. Organization and conduct of general meetingse. Issue and transference of sharesf. Payment of dividendsg. Exercise of members’ rights-Alteringa. Passing a special resolution通过股东会的特别决定，3/4以上同意批准b. Providing the alteration has been made “bona fide in the interest of the company as a whole”内容符合全体股东的意愿5.各个公司名称缩写代表含义 -Ltd ：Limited-plc ：public limited companyChapter131. capital 的分类2. 普通股优先股的概念和差异3. Bonus issue 红利股发行The capitalization of the reserves if a company bythe issue if additional shares to existing shareholders, in proportion to their holdings. Such shares are normally fully paid-up with no cash called for from the shareholders4. Share premium概念 shares may be issued at a price above theirnominal value, the difference between the issueprice and the nominal value is a share premium用途 the issue of fully paid bonus share/writing off thepreliminary expenses of company formation/writingoff the discount on the issue of debentures/repurchaseChapter11 公司法of debentures at a premiumThe consequences of separate legal personality for thecompany are as Array follows:(1897年案例引出的规则）1: members'liability is limited.2: perpetualsuccessionbecome possibleas the companywill need to beformallywounded-up.3: the companyitself can own property.4 :the company can use, and be sued in its own name.Types of company (公司的分类）水泥稳定碎石底基层试验段施工总结页脚内容。

CHAPTER 181 资本维持原则随着公司有限责任制度的确立，为了加强对于公司债权人的保护，英国公司法上发展了旨在维持公司股份资本，保护债权人利益的“资产维持原则”。

概括地说，英国公司法以资本维持为目的的规则主要包括两类，一类是与股份支付有关的规则，其目的在于确保公司能够真实地募集到其声称的股份资本；二是旨在为了债权人利益保护而维持公司股份资本的规则。

资本维持原则特别禁止公司的股份资本在清算之前直接或间接地被返还给股东，在被认为具有里程碑意义的特雷弗诉英制螺纹一案中，英国上议院确立了一个根本原则：除非根据法院所批准的合法的减资程序，任何股份资本所代表的财产不得被返还给其股东。

该案之后的一系列英国法判例进一步发展了这里“资本返还”的含义：除了合法的利润分配（通常是股利）及经授权的减资或经其他合法授权程序之外的，任何公司资产向股东的转移或支付均被认为构成资本返还。

在这一领域相关的英国公司法规则主要包括：股份的回赎和回购规则；减资规则；禁止公司违法分配的规则；禁止对公司取得自己股份提供财务资助的规则。

2 股份资本的减少如果公司细则进行了授权且经过法院确认，一家股份有限公司可以通过特别决议以任何方式减少其股份资本。

如果必要，公司还可以更改章程以减少其股份资本和相应的股份数。

三种公司减资的方式：（1）减轻或免除股东对已认购但只部分缴付的股份的出资责任。

（2）取消已经损失或者没有对应资产的实收股份资本。

但需要注意的是，根据判例这里的资本损失必须是永久的，否则就会被看做是对债权人利益的侵害。

（3）向股东返还任何超过公司需要的实收股份资本。

但是，如果向股东的返还属于虚假，则法院会拒绝资本的减少。

股份有限私公司的股本减少的决议，在其通过后15日内，公司董事作出公司有偿债能力声明且依法被登记的，可不需向法院申请确认。

2.1有偿债能力声明，是每个董事对于声明之日的公司状况，没有理由可以发现公司当时不能缴付（或清偿）其债务等内容的声明。

中公财经培训网：/ ACCA F4在所有ACCA科目中是比较独立的，因为F4是唯一一门法律科目。

但是F4的内容对F7、F8和P2的学习也能起到一定帮助。

ACCA F4主要讲的是公司法和商法。

面对如此多的法律条文，ACCA F4该怎么复习呢？中公财经网小编给大家介绍几种复习方法。

ACCA F4复习方法一：多看笔记和题
对于很多中国考生来说，F4是有难度的。

因为F4是纯理论考试，考生需要把掌握的知识用英语表达出来，这对很多英语底子不好的同学来说，无疑是强人所难。

所以就需要反复看笔记、多看题，来加深记忆。

ACCA F4复习方法二：培养三大能力
F4是ACCA中为数不多的纯理论科目，这种科目要求考生有三大能力：记忆能力、理解能力和逻辑分析能力。

只有同时具备这三大能力，才能针对案情，回答出相对应的法律条款及以往案例。

ACCA F4复习方法三：灵活应对不同题型
F4机考的考试题型一般有判断对错、分类、多项选择、单项选择等。

ACCA题型更加灵活，要求考生很认真的去审题，对知识的掌握程度的要求也加深了。

对于机考的案例分析题，问题也是以选择题的形式出现，比如案例中给你四个人物的描述，让你确定他们分别属于moneylaundering/fraudulent trading/insider dealing哪一类。

自从ACCA F4改为机考以后，考试通过率是有所提升的，关于ACCA F4复习方法，首先肯定要回归课本，然后通过做练习题来巩固知识点。

ACCA《F4公司法与商法》精选讲义第一章(3)本文由高顿ACCA整理发布，转载请注明出处Session 3 Types of cost and cost behaviorMain contents:1. Classifying costs2. Cost objects, cost and cost centers3. Analysis of costs into fixed and variable elements3.1 Classifying costsCosts can be classified in a number of different ways:· Element – costs are classified as materials, labor or expenses （overheads）· Nature – costs are classified as being direct or indirect.a. Direct cost is expenditure that can be directly identified with a specific cost unit or cost center.（1）。

Direct material is all material becoming part of the product unless used in negligible amount and/or having negligible cost. （component parts, part finished work and primary packing material）（2）。

Direct wages – are wages paid for labor either as basic hours or as overtime expensed on the product line.（3）。

第18章 Company meetings and resolutions 公司会议和决议1. Distinguish between types of meetings, general meetings and annualgeneral meetings A company may call any of the following three types of meeting:(a) Annual General Meeting (AGM) 股东大会–called by the company’s directors. 由公司董事召集(i) Private co’s –no longer required to hold an AGM 不需要(ii) Public co’s –must be held within 6 months of the year ‐end 每年年终的6个月内，必须召开 (b) General Meeting (GM) 临时会议– called as, and when required, and may be called by the directors, or, members owning 5% of the share capital. 有需要召开，可以是董事召开，也可以是拥有5%股本的成员召集(c) Class Meeting 类会议–called at 14 days notice and held for the benefit of the members of a particular class of shares, often in response to a variation of class rights (Chapter 13). Only matters relating to their class of shares may be discussed at a meeting. 这一类会议，只有这部分股票等级的成员召开会议，而且开会前14天发通知。