SCENARIO: AMO Limited purchases shares of BEMI Limited by  investing 1,000,000.00 ZMW. The dividend received on these shares  reflects in the profit and loss account of the company. Further, the  workers of the company receive an annual bonus and the dividend  amount is taken into account in calculating the overall bonus figure. A few years later, AMO Limited transfers the shares of BEMI Limited  to CUMI Limited, which is a wholly owned subsidiary of AMO Limited. Post transferring of the shares, the dividends do not reflect in  the accounts of AMO Limited. This leads to a reduction in the overall  bonus amount figure.  Is AMO Limited legally allowed to do so? Which legal theory needs to  be mentioned here?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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SCENARIO: AMO Limited purchases shares of BEMI Limited by 
investing 1,000,000.00 ZMW. The dividend received on these shares 
reflects in the profit and loss account of the company. Further, the 
workers of the company receive an annual bonus and the dividend 
amount is taken into account in calculating the overall bonus figure.
A few years later, AMO Limited transfers the shares of BEMI Limited 
to CUMI Limited, which is a wholly owned subsidiary of AMO
Limited. Post transferring of the shares, the dividends do not reflect in 
the accounts of AMO Limited. This leads to a reduction in the overall 
bonus amount figure. 
Is AMO Limited legally allowed to do so? Which legal theory needs to 
be mentioned here? 

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