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Part A Corporate Governance

1.考核一個sound CG相關(guān)的特征:

·D12 Q2a 10分;

·D10 Q1c(i)10分

2.Agency theory:

·J16 Q2(b)9分;

·D13 Q2b 2分;

·J12 Q1d 10分,考核agency relationship

·J10 Q1c 10分,考核agency relationship

3.stakeholder theory

·J16 Q1(a)(ii)4分

·J15 Q2c 7分

·D14 Q1a 7分

·D12 Q4b+c 15分

4.Stakeholder的分類:

·見考官文章All about stakeholders;

·Voluntary/Involuntary:自主參與/被動參與影響(J10 Q1a 12分)

5.Stakeholder claims

·March 2017 Q1(d):shareholders

·J 16 Q1(a)(i):+Mendelow(9分);

·J15 Q2c 8分;

·D14 Q1a 7分

·J10 Q1b 10分:Trade unions

·J15 Q2a 7分;J14 Q1c 10分;D10 Q1a 12分:Institutional Shareholders

6.transaction cost theory

7.Fiduciary duty

·March 2017 Q1(d)(i)8分

·J13 Q3b 7分

8.No conflict of interest

·J16 Q2(a)8分

9.Principles of good CG:11個principles定義重點掌握

·J16 Q1(d)(i)6分;

·D14 Q1d(ii)6分;

·J14 Q1a 9分;

·J13 Q1d(i)6分;

·D12 Q2c 7分;

·J12 Q1d(i)3分,和STH mapping結(jié)合,共7分;

·J11 Q3b 8分

10.Value for money(3Es):

·J16 Q1(d)(ii)9分

11.Public Sector governance:

·考官文章:Public Sector Governance–Part 1&Part 2

12.Principle-based CG vs.Rules-based CG

·D13 Q2ac 15分;

·J13 Q4a 7分考核’code of corporate governance;

·D12 Q2b 8分、D11 Q2a 12分考核兩種方法的區(qū)別

13.Chairman vs.CEO:

·D14 Q3a 10分,

·D11 Q2b 8分,

·J11 Q1d(i)8分

14.Insider systems(family companies):

·J15 Q1a 10分考核family-owned company和publicly listed company CG的不同;

·J12 Q4a 10分考核family Co.上市,

·J10 Q4a 10分

15.4個committee:nomination,remuneration,audit,risk

16.Institutional shareholder,trade union,company secretary

17.CPD:

·J16 Q3(a)10分;

·D14 Q4c 6分/J12 Q4b 8分:考核CPD

18.induction program,Board diversity

19.Disclosure

·March 2017 Q3(c)10分:disclosure principles+a brief to shareholders

20.CSR

·D13 Q3c 9分

21.Public sector CG

·D15 Q1ab 18分;

·D14 Q2ab 19分

·見考官文章‘non corporate’corporate governance、public sector governance

22.Public sector CG與其他CG

·D15 Q1(a)考核listed company和public sector CG的不同:6分;(b)考核public sector和large listed public company中CEO薪酬的不同:10分

23.board of directors

·March 2017 Q3(a)7分:responsibilities of the board+responsibilities of the board

·D13 Q4a 8分

24.Directors‘remuneration

·D13 Q1c 10分,

·J13 Q4b8分,

·D11 Q3a 10分

25.NED

·見考官文章:independence as a concept in corporate governance

·J12 Q2a 8分考核NED的獨立性

·J15Q1d(i)8分(4 role):考核non-executive chairman的benefits

·Challenge&contribute to Strategy

·Scrutinise performance&repory–audit committee

o March 2017 Q1(b)6分:explain why the audit committee should review the internal audit report before it goes to the executive board.

o J15 Q3 25分;

o J13 Q2b 12分;

o J11 Q3c 8分

·Risk management and control–risk committee

o March 2017 Q4(b)12分

o March 2017 Q3(a)7分

o D15 Q3 a 10分;

o J12 Q2 bc 17分

·People–nomination/remuneration committee

o D13 Q3a 8分nomination committee;

26.diversifying the board

·見考官文章diversifying the board;

·D13 Q3b 8分

27.others

·D11 Q3c 5分proxy voting,

·J11Q1c 8分AGM vs.EGM,

·D10 Q3c 10分contents of a‘best practice’CG report

28.Unitary&Two-tier Board structure

·J12 Q4c 7分

29.Governance disclosures

·J14 Q2c 9分、4c 9分

·D11 Q1b 10分

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