下列有关桌面的叙述中，正确的是( )

A．桌面上的图标都不能移动
B．桌面上不能新建文件夹
C．桌面上的图标不能删除
D．桌面上的图标能自动排列

In relation to the capital and fi nancing of a shareholding company:

(c) Explain the consequences of a company paying a dividend that does not comply with statutory requirements. (2 marks)