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In relation to the payment of dividends, which of the following will be included in the profit available for distribution in a company's current financial year?

An increase in the asset value of a head office building that occurred during the current financial year

Profit on the sale of an asset sold after the end of the current financial year

A depreciation charge made in the current financial year

A premium received on the nominal value of shares issued in the current financial year

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Chapter17Capitalmaintenanceanddividendlaw

Depreciation in the current year is a realised loss that is included in the calculation of distributable profit. Asset revaluations are unrealised and not included. Only realised profits in the current or previous financial years are included. A premium received on issuing shares goes to the share premium account and is not included in the profits available for distribution.

多做几道

Which of the following is a remedy available under the civil law?

A fine

Imprisonment

Damages

All criminal law cases begin in which of the following courts?

The County Court

The Magistrate's Court

The Crown Court

The Queen's Bench, Family and Chancery are all division of which court?

Crown Court

Supreme Court

High Court

Which of the following statements concerning cases brought before a Magistrate's Courts is correct?

The case is decided by the Magistrate rather than a jury

Only criminal cases are heard at a Magistrate's Court

Appeals are made directly to the Court of Appeal

Which of the following offences would only be heard at a Magistrate's Court?

An indictable offence

A summary offence

A 'triable either way' offence