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D&O是由中国平安保险股份有限公司与美国丘博保险集团近日合作推出的一种保险品种,专业上称为“董事及高级职员责任保险”。此险种的推出在上市公司董事中引起了不少震动,我们不妨先从两则“并不现实”的故事开始。 美国安然公司的破产,已经引起全世界的轰动,同时受安然破产案牵连的银行联合将安然公司的29名董事告上美国法院,要求赔偿损失。但有媒体报道,安然公司已经为所有的董事购买了D&O责任保险。因此,如果法院宣判了安然公司因决策失误给第三者造成了损失,那么可能将由保险公司掏钱赔偿了。也就是说,吵得沸沸扬扬的安然公司董
D & O is a kind of insurance recently launched by China Ping An Insurance Co., Ltd. and Chubb Insurance Group of the United States. It is professionally called “Liability Insurance for Directors and Senior Staff.” The launch of this insurance has caused a lot of shock among listed companies’ directors. Let us start with two “unrealistic” stories. The bankruptcy of Enron Corp. of the United States has caused world-wide sensations. Meanwhile, banks implicated in the Enron bankruptcy brought 29 Enron executives to U.S. courts for damages. However, according to media reports, Enron has purchased D & O liability insurance for all its directors. Therefore, if the court ruled that Enron caused a loss to a third party due to a mistaken decision, then the insurance company may pay for the compensation. In other words, enraged Enron company Dong