不实陈述 meaning in English
misrepresentee
Examples
- Analyzing the actual situation of chinese securities market , this article mainly concentrates on the civil liability of misstatement made by listing companies in the secondary market . with reference to other countries existing laws and regulations and experience and based on author ' s thoughts of the several rules on trial of compensation lawsuits caused by misstatement in securities market of the supreme people ' s court issued by the supreme people ' s court of the prc in january 2003 , the author manages to set up a pretty comprehensive legal framework of the civil liability of misstatement made by listing companies in the secondary market from the following aspects : the definition of misstatement in the secondary market , subjects of civil liability , contribution and defense , cause and effect and damages
本文立足于中国证券市场的实际，以持续性信息披露中不实陈述的民事责任为研究对象，参照世界证券市场发达国家及地区的相关法律法规，结合我国最高人民法院于2003年1月发布的《最高人民法院关于审理证券市场因虚假陈述引发的民事赔偿案件的若干规定》 ，从实体法方面对持续性信息披露中不实陈述的界定，不实陈述的民事责任的性质，有资格就不实陈述提起诉讼的投资者，不实陈述的民事责任主体，归责原则和抗辩事由，投资者损失与不实陈述间的因果关系和不实陈述的民事责任承担等方面进行研究，试图为持续性信息披露中不实陈述的民事责任制度构建一个相对完整的法律框架。 - The fact that different participants of the securities exchange market have different capabilities to acquire the information on the securities creates a moral hazard , i . e . the incentive for the participants with convenience to acquire information to do harm to the interests of others participants
证券市场因为信息占有不对称，易导致道德风险，优势一方可能进行不实陈述损害劣势方利益。为遏制道德风险、保障投资者信心，建立不实陈述民事责任制度是证券市场的必然要求。 - In 2002 , professor ronen proposed a new concept ? financial statement insurance . under financial statement insurance system , listed companies no longer hire accounting firms to conduct financial statement audit , but rather purchase a kind of insurance ? financial statement insurance from insurance companies . these insurance companies then will audit the listed companies and decide the insurance fee and insurance rate according to risk assessment . additionally , loses to investors , which are caused by fraudulent or inadequate statement , should be afforded by the insurance company
在财务报表保险制度中,上市公司不再直接聘请注册会计师对财务报表进行审计,而是向保险公司投保财务报表保险,保险公司聘请注册会计师对所投保的上市公司进行审计,根据风险评估结果决定承保金额和保险费率,对因为财务报表的不实陈述或漏报给投资者造成的损失,由保险公司负责向投资者进行赔偿。