问题 问答题

2007年8月,中国证监会在对甲上市公司(以下简称“甲公司”)进行例行检查中,发现以下事实:
(1)2007年1月,经董事会同意,甲公司为其控股股东A公司1000万元的银行贷款提供担保。A公司到期不能清偿债务,银行要求甲公司承担1000万元的清偿责任,遭到甲公司的拒绝。经查,该银行和甲公司在签订担保合同时,并不知道A公司是甲公司的控股股东。
(2)2007年2月,甲公司为B公司2亿元的银行贷款提供担保。经查,为 B公司的担保额占甲公司2006年12月31日经审计净资产的12%,该担保经甲公司董事会同意,但未经股东大会审议。
(3)2007年3月,甲公司为C公司2000万元的银行贷款提供担保。经查, C公司的资产负债率为75%,该担保未经甲公司股东大会审议通过。
(4)2007年4月,甲公司为D公司500万元的银行贷款提供担保。根据有关规定,该担保事项需要经过董事会审批,经查,甲公司董事会对该担保事项进行表决时,应到董事9名,实到董事9名,赞成票为6,反对票为3。
(5)2007年5月,控股股东A公司(代表国家持有甲公司5000万股的国有股)以其持有的甲公司股份3000万股为E公司6000万元的银行贷款提供质押担保。经查,E公司为A公司的控股子公司。
要求:根据有关规定,分别回答以下问题(不考虑利息等因素):
(1)根据本题要点(1)所提示的内容,指出甲公司为A公司提供担保的行为是否符合有关规定并说明理由。甲公司拒绝承担1000万元清偿责任的主张是否符合有关规定并说明理由。
(2)根据本题要点(2)所提示的内容,指出甲公司为B公司提供担保的行为是否符合有关规定并说明理由。
(3)根据本题要点(3)所提示的内容,指出甲公司为C公司提供担保的行为是否符合有关规定并说明理由。
(4)根据本题要点(4)所提示的内容,指出甲公司董事会是否可以通过该项担保事项并说明理由。
(5)根据本题要点(5)所提示的内容,指出A公司为E公司提供担保的行为是否符合有关规定并说明理由。

答案

参考答案:(1)首先,甲公司为A公司提供担保的行为不符合规定。根据《公司法》的规定,公司为公司股东或者实际控制人提供担保的,必须经股东大会决议。在本题中,由于A公司为甲公司的控股股东,该项担保未经股东大会决议,不符合规定。
其次,甲公司拒绝承担清偿责任的主张不符合规定。根据《担保法解释》规定,主合同有效而担保合同无效,债权人无过错的,担保人与债务人对主合同债权人的经济损失,承担连带赔偿责任。在本题中,由于银行作为债权人没有过错,因此担保人甲公司和债务人A公司应当对银行的经济损失承担连带赔偿责任。
(2)甲公司为B公司提供担保的行为不符合规定。根据规定,单笔担保额超过最近一期经审计净资产10%的担保,必须经股东大会审批。
(3)甲公司为C公司提供担保的行为不符合规定。根据规定,为资产负债率超过70%的担保对象提供的担保,必须经股东大会审批。
(4)甲公司董事会可以通过该项担保事项。根据规定,应由董事会审批的对外担保,必须经出席董事会的2/3以上董事审议同意并做出决议。本题符合条件,因此是可以通过的。
(5)A公司为E公司提供担保的行为不符合规定。根据规定,国有股东授权代表单位持有的国有股只限于为本单位及其全资子公司或者控股子公司提供质押,用于质押的国有股数量不得超过其所持该上市公司国有股总额的50%。在本题中,E公司是A公司的控股子公司,但其质押的股份数量已经超过了A公司所持国有股总额的50%,因此A公司向E公司提供担保的行为不符合规定。

问答题 简答题
填空题

At first glance, Microsoft’s new search engine, Bing, doesn’t look all that different from Google. There’s a search bar across the top; a list of results down the middle of the page, flanked above and to the right by ads; and a smattering of categories to the left that will refine the listings. (41) ______.

Microsoft describes the change as a focus on being a "decision engine" vs. a search engine. Jon Tinter, general manager of strategic partnerships in Microsoft’s online audience business group, said the idea is to shift work from consumers to search engines, by answering more queries on the search results page, without having to click through to a result.

(42) ______. Want to know if a flight’s on time Search the airline and flight number, and it’ll answer that query atop the search results rather than pull up a list of sites and links that can tell you. Want to know where the UPS package you sent is The search results pull up a field for you to enter a tracking number, rather than making you click through to UPS. com to do that.

"Task and decision sessions are the focus of the new engine," said Mr. Tinter, as opposed to more simple navigational searches.

The company is focusing on specific improvements in the areas of travel, shopping and products, local and health—all highly commercial areas. It has fully integrated into the search engine Farecast, a recently acquired travel search engine that "predicts" the likelihood of flight prices going up or down. (43) ______.

The idea behind the changes is to get people to think differently about search, Mr. Tinter said.

"Search is a habit. When you talk to people you hear a lot of stated satisfaction, but they don’t behave like satisfied customers—and we think that’s where the opportunity is," he said, citing statistics: (44) ______.

But whether the changes look different enough to make consumers switch isn’t clear. Perhaps that’s why Microsoft is helping the service, which will be full deployed on June 3, with an $ 80 million to $100 million campaign from JWT (智威汤逊广告公司).

(45) ______.

Finding words like that these days "is getting harder and harder," said Paola Norambuena, senior director-head of verbal identity at Interbrand. She added that linguistically Bing had a lot of applications. "It’s the sound of found. "

[A] Branding shop Interbrand helped conceive the name Bing, which was chosen because it was memorable, easy to spell around the world and could be used as a verb, as Microsoft hopes to convert people from "Google it" to "Bing it. "

[B] But for certain types of queries, the site trumps its competitors—specifically market leader Google.

[C] Microsoft says that if its search engine brings more relevant results than Google or Yahoo!, then people will eventually migrate to the "best" product. That may not be true. Google has become a habit for more than two-thirds Of the people who use search engines in the U. S.

[D] For example, search for "weather," and Bing will use your IP address to figure out your location and display a forecast at the top of the results.

[E] Two-thirds of people say they’re satisfied with search, but 15% of the time, search queries go abandoned without answer. "I can’t think of another industry where you’d have 15% abandonment and two-thirds of customers saying they’re satisfied. "

[F] Creating a new search engine is a tremendous risk at this stage because it’s remarkably expensive to build and market one that has any chance in the mass market.

[G] And it has made improvements to its maps functions, Jetting users omit the navigational minutiae (细节) of local streets that often clutter other services’ directions.

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