问答题 Dee and Eff are major shareholders in and the directors of the public company Fan plc. For the year ended 30 April 2009 Fan plc’s financial statements showed a loss of €2,000 for the year. For the year ended 30 April 2010 Fan plc made a profit of €3,000 and, due to a revaluation, the value of its land and buildings increased by €5,000. As a consequence, Dee and Eff recommended, and the shareholders approved, the payment of €4,000 in dividends. Required: Advise Dee and Eff as to:

问答题 (a) the legality of the dividend payment; and (6 marks)

问答题 (b) any potential legal liability in regard to the dividend payment. (4 marks)