ACCA考试辅导：F4模拟练习

　　Question：Which of the following elements might be contained in a debenture trust deed?:

　　The appointment of a trustee for prospective debenture stockholders;

　　A definition of the nominal amount of debenture stock;

　　The date or period of repayment;

　　The rate of interest;

　　A register of debenture stockholders;

　　Provisions for meetings of debenture stockholders.

　　A. (i), (ii), (v) and (vi) only.

　　B. (i), (iii) and (iv) only.

　　C. (ii), (iii) and (iv) only.

　　D. (i), (ii), (iii), (iv) and (vi) only.

　　The correct answer is: (i), (ii), (iii), (iv) and (vi) only.

　　解析：The elements that might be contained in a debenture trust deed are: the appointment of a trustee for prospective debenture stockholders, a definition of the nominal amount of debenture stock, the date or period of repayment, the rate of interest, and provisions for meetings of debenture stockholders.

　　The one that would not be expected would be the register - the deed might contain provisions that a register be kept but it would not contain the register itself.