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CELE SQE1 模拟练习

Examination Timing: 00H00M49S

The directors of Fairfield Solutions Ltd, a private company limited by shares, wish to declare an interim dividend. The company operates under the model articles (unamended) and has already declared an interim dividend earlier in the current accounting period. 


Which of the following best describes the authorisations required, if any, to declare the interim dividend?

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Under the Companies (Model Articles) Regulations 2008 (unamended), specifically Article 30(1), directors of a private company limited by shares have the authority to declare an interim dividend without requiring any form of resolution from the members. This provision holds regardless of the number of interim dividends already declared in the current accounting period. The model articles grant the board of directors the power to make such decisions autonomously, provided that the company’s financial position supports the distribution. 


Key Point: Model articles empower the directors of a private company to declare interim dividends independently of the members' resolutions, facilitating more flexible financial management. This authority is outlined in Article 30(1) of the Companies (Model Articles) Regulations 2008.

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