| 英文摘要 |
The company insured information of the Directors & officers liability insurance that should public disclosure and be universally known. According to the corporation act article 193-1 in Paragraph, the insured amount, insured, insurance coverage, premium rate, assurer shall be public informed. The other should be public informed as to the insurance type, co-insurance companies, co-insurance ratio, imposition of condition, deductible, exchanged insurance company for the reasons and causes, insurance situation (as renewal or underwriting etc.), excess insurance, policy rider, etc. for insurance clause of better appropriation and important information. Disclosure information levels up the quality of disclosure information. It slows down information asymmetries among director and officers, supervisors and investors which is good for corporate governance. The quality information of corporate governance shall be disclosure and observed the risk characterization of enterprise business. A study on current calculates essence of risk to directors & officers liability insurance and article doesn’t be disclosure totally. On the basis of trade secrets, the essence of insurance shall not be solely disclosure. The amount of insured or deductible shall be changed according to the scale of enterprise. The business risk will be predicted reasonably that the amount of liability for damages can be enough. So the author believes that the “Directors& Officers Liability Insurance operating of deal and information disclosure practice for reference example” should be established. As to the premium, insured amount, deductible, or other essence of insurance should be information disclosure every year. By evaluating the potential business risk and trend which are the reference indexes for the corporate governance. |
