Duffy Limited is a private company limited by shares, with a share capital of EUR 1,000,000, divided into shares of EUR 1 each. Duffy Limited adopted Table A of Cap. 113 as its Articles of Association. Duffy Limited invested its share capital in listed company bonds and shares and, one and a half years later, it made a profit of EUR 100,000. The company had no other transactions. Dona, who is the sole shareholder of Duffy Limited, wishes immediate distribution of the profit to her, before the end of the company’s financial year. Dona further anticipates the reduction in the scale of Duffy Limited’s operations on completion of its current financial year, and as a result Duffy Limited will only need a capital of EUR 500,000 for its business.Required:Advise Dona as to her legal rights and procedures necessary to distribute among herself:

(b) the amount of EUR 500,000, which is in excess of the company’s needs, after the end of the company’s financial year. (6 marks)

综合资本成本率的高低取决于资本结构和( )两个因素。

A．股利率

B．个别资本成本率

C．边际资本成本率

D．利息率