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篇名
財報不實損害賠償案件如何計算損害金額──新方法的思考
並列篇名
Damages Claiming Cases for False Financial Statements: How to Measure the Damages–Thinking of New Methods
作者 劉連煜
中文摘要 財報不實的民事賠償責任制度,在證券法上可說是非常重要。但我國的證券交易法對於如何計算損害賠償,卻付之闕如,造成司法實務運用上的諸多困擾。其中,尤以以淨損差額法下之真實價格如何求得?以及個案中是否應擬制不同真實價格的問題?更是棘手難解。本文嘗試引進日本金融商品取引法以不實資訊更正前後一個月之市場平均價格計算其差額,藉此計算出損害賠償金額。本文並從我國民法、美國學說及臺灣證券交易實務規定之特性等方面分析及論證前述日本法此制之優劣。筆者衷心企盼除了四種傳統計算方法外,能再引進日本此制以促進我國證券法學之發展。
英文摘要 The civil liabilities for false financial reports can be very important in securities law. However, under Taiwan’s securities and exchange law, the consensus on how to calculate damages is lacking, thereby causing many troubles in judicial practice. Among them, how to find the real value under the “out-of-pocket” measure of damages, and whether to formulate different real values in these individual cases, are even more intractable. This article attempts to introduce the method of the Japan Financial Instruments and Exchange Act to calculate the difference between the average of the market prices of the respective dates that is one month before and one month after the correction of false information in order to calculate the amount of damages. This article also analyzes and demonstrates the advantages and disadvantages of this method of Japanese law from the aspects of Taiwan ROC’s civil law, American scholarly theories and the particular characteristics of Taiwan’s securities trading practice. The author sincerely hopes that in addition to the four traditional calculation methods, the abovementioned Japanese method can also be introduced to promote the development of securities law in Taiwan.
起訖頁 54-72
關鍵詞 財報不實損害賠償毛損益法淨損差額法(淨損益法)日本金商法賠償金額之推定Inaccurate Financial ReportsClaims for DamagesGross Income loss“Out-of-pocket” Measure (Net Profit and Loss Method)Presumption of Damages amount under the Japanese Law
刊名 月旦法學雜誌
出版單位 元照出版公司
期數 202212 (331期)
DOI 10.53106/1025593133104  複製DOI  DOI申請
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