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2019年ACCA考试《财务管理(基础阶段)》每日一练(3.21)

更新时间:2020-08-08 11:19:00 来源: 阅读量:

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2019年ACCA考试《财务管理(基础阶段)》每日一练(3.21)

When it was announced that R&M had won the contract to build the Giant Dam Project,some of its institutional shareholders contacted Richard Markovnikoff,the chairman. They wanted reassurance that the company had fully taken the environmental issues and other risks into account. One fund manager asked if Mr Markovnikoff could explain the sustainability implications of the project to assess whether R&M shares were still suitable for his environmentally sensitive clients. Mr Markovnikoff said,through the company‘s investor relations department, that he intended to give a statement at the next annual general meeting (AGM) that he hoped would address these environmental concerns. He would also,he said,make a statement on the importance of confidentiality in the financing of the early stage working capital needs.

(a) Any large project such as the Giant Dam Project has a number of stakeholders.

Required:

1. Define the terms ‘stakeholder’ and ‘stakeholder claim’, and identify from the case FOUR of R&M’s external stakeholders as it carries out the Giant Dam Project;

2.Describe the claim of each of the four identified stakeholders.

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