Vadzidzisi vemabhizimisi maduku vanogona kutenga vatungamiri nevatungamiriri (D & O) kuvharwa kwebato pachavo pachavo kana sechikamu chemutemo wekutarisira mutoro . Iyo yekupedzisira ndeye chirongwa chepakati pepakati inosanganisira D & O, basa rekuita basa uye mutoro wemhosva (rudzi rwekukanganisa uye kuvharwa kwemashoko kwevatungamiri vevashandi vanobhadhara mari).
D & O mitemo haina kufanana uye inosiyana kubva kune imwe. Vakawanda vatsigiri vezvematongerwo enyika vakagadzira mafomu akawanda emitemo. Mutemo wega wega wega wega unowanzoenderana nehuwandu hwehutano hwakadai semasangano ega ega, ehurumende, kana easingabatsiri. Nemhaka yokuti mabhizimisi maduku haasi makambani evanhu, ino nyaya inotarisa D & O mitemo yakagadzirirwa makambani ari oga.
Mhosva dzakagadzirwa
D & O mitemo inoshandiswa pamatongerwo ezvakaitwa , zvichireva kuti inotora zvirevo zvakagadzirwa munguva yemutemo. Zvitemo zvinopesana mune zvavanoda kutaurira zvido. Mimwe miganhu yekuparidzira kune zvataurwa zvakataurwa munguva yemutemo.
Zvimwe zvinosanganisira zviitiko zvakataurwa panguva yakatarwa (yakadai semazuva makumi matanhatu) mushure mokunge mutemo wapera. Mimwe mitemo inopa sarudzo yekutenga nguva yakareba yekupa nguva .
Kuremekedza
Vatungamiriri nevatungamiriri vanozvimiririra pamabasa avo zvavanenge vaita pavanenge vachiita mabasa avo panzvimbo yekambani.
Nokudaro, mitemo yekambani inowanzoreva kuti iyo firm ichapa mvumo kune vatungamiri nevatungamiriri nokuda kwezvakabhadhara (kukuvara uye kuzvidzivirira kwemari) yekutongwa kwemhosva. Mutemo wehurumende unogona kurambidza kambani kubva mukupa zvipo kune mamwe marudzi emitemo.
Insurano Zvibvumirano
Imwe nyanzvi yekambani yega D & O mutemo inosanganisira zvibvumirano zvitatu zvinotevera.
- Vatungamiriri uye Mahofisi Edzimhosva : Kazhinji inonzi Chikamu A kugoverwa, iyo inshuwarisi inoshanda apo mutungamiriri kana kuti mukuru wehurumende akabatwa mhosva, uye iye haana kubhadharwa nesangano.
- Kuremekedzwa Izvi zvinowedzerazve hurumende yekukuvara uye mari yekudzivirira iyo yakabhadhara (kana kuti nokuda kwe) vatungamiri kana vakuru vakuru sekubhadhara. Ichi chinyorwa chinotumidzwa seChishanu B.
- Mutemo Wekambani Inobvisa zvinokuvadza uye mari yekudzivirira inokonzerwa nemitemo inounzwa zvakananga pamusoro pekambani. Kazhinji inonzi Chikamu C kana Entity Coverage.
Inokosha Terminology
Kuparidzirwa kwakapiwa nehurumende yeD & O kunogona kuva yakafara kana yakamanikana zvichienderana nenzira iyo mamwe mazwi anokosha anotsanangurwa.
- Kutongwa Kunze kwezvimhosva (kuburitswa kwehurumende), izwi iri rinogona kusanganisira kutonga kana kutonga kupfurikidza (nehurumende yezvematongerwo enyika), kupomerwa mhosva, kupomerwa kusagadzirisa kusagadziriswa (zvakadai sokugadzirisa hurumende), uye kukumbira mari yekusunungurwa kwemari kana kusina mari. Kusununguka kwekusava nemari kunosanganisira kushanda kwakakwana (chirongwa chekuita chimwe chiito) kana murairo (chirevo chekurega kuita chimwe chinhu). Mimwe mitemo inosanganisira subpoenas inoshandiswa sechikamu chekuongororwa kwekutonga.
- Vanhu Vanochengetedzwa Vanhu vanowanzobatanidza vanhu venyama (vanhu kwete panzvimbo dzisiri dzomunhu masangano) avo varipo, vapfuura kana vatungamiri vemangwana kana vatungamiriri kana vakasarudzwa vakasarudzwa kana vakasarudzwa. Inogonawo kusanganisira vamiririri nevashandi.
- Kurasika Kazhinji kunosanganisira zvinokanganisa, kugadzirisa uye kuchengetedza mari. Inogonawo kusanganisira mhirizhonga yekurangwa apo inshuwarisi yekukuvara kwakadaro inobvumirwa nemutemo.
- Mutemo wakaipa Kazhinji unosanganisira chero chiito chaicho kana chiitiko chinonzi chikanganiso, kukanganisa, kuregererwa, kusakanganiswa kana kuputsa basa.
Kunyange zvazvo dzimwe nheyo dzeD & O dzichivhara mhosva dzomumhosva dzakaiswa pamberi pomutungamiriri kana kuti mukuru wehurumende, kugoverwa kunowanzosvika kumari yekuchengetedza kunze kwekunge dare richibvumira mumwe wemhosva.
Kudzivirira uye kugara
Mitemo yakawanda yakagadzirirwa makambani ega ega anoti iyo inshurenzi ine basa rekudzivirira. Muchiitiko ichi, inshuria inosarudza gweta uye inodzora kudzivirirwa kwe inshuwarisi.
Kana chirongwa chisina kusanganisira basa rekudzivirira, ipapo munhu akachengetwa kazhinji ane kodzero yekusarudza gweta (kunyange zvazvo kusarudzwa kwegurisi kunogona kutungamirirwa nemubvumirano). Munyaya iyi, iyo inshurensi ichapa mubhadharo munhu akachengeterwa mari yekudzivirira zvinenge zvataurwa.
Mitemo yakawanda ine chinyorwa che "nyundo" chinoshandiswa kana bhizinesi ichiramba kuronga kugadziriswa kunoitwa nemubhizimisi uye inogamuchirwa nemunhu anenge ataura. Iri gwaro rinowanzoreva kuti inshuwarheni kuribhadhare chikamu chepakati pakati pemari chaiyo yekubhadhara uye mari iyo inshurenzi yakatanga kupiwa.
Exclusions
Kusabvumirana kunopesana kubva pane imwe nzira kune imwe. Zvisinei, zvese mitemo yeD & O inosanganisa zvirevo:
- nokuda kwekukuvara mumuviri kana kukanganisa kwemuviri
- neye inshupiri kune imwe
- nokuda kwezvokubiridzira, mabasa asina kuvimbika kana pfuma inowanikwa pasina. Kuregererwa uku hakungashandisi kusvikira dare rakatarisa kuti munhu akaita zvechokwadi chimwe chezviito izvi.
- zvichienderana nemamiriro ezvinhu aive ari nyaya dzekutongwa kwakaiswa pamberi pe (pakatarisira) mutemo wakatanga zuva
- yakashumwa pasi pematongerwo emitemo yeD & O
- kureva kuparadza
- vachitaura nezvekuputsa kweHurumende Retirement Revenue Income Security Act muna 1974
Mune mitemo yakawanda, kubviswa kwe "inshurensi neyekuchengetedzwa" kunowanikwa kunze kwezvikwereti zvinobva kune vagoveri . Izvi ndizvo zvakagadziriswa nevagoveri vopikisana nemutungamiriri kana wehofisi panzvimbo yekambani. Vashandi vanogona kutaura kuti mutungamiriri kana kuti mukuru wehurumende akaita mabasa akakuvadza kambani.
Chiremera uye Kuchengetwa
D policy yeD & O inowanzosanganisira chikamu chimwe chete. Cherechedza kuti kudzivirira mari kunoderedza muganhu. Muganhu unoshanda kune zvinokuvadza uye mari yekuchengetedza mari yakabhadharwa nekuda kwezvakataurwa zvose zvakaitwa munguva yehurongwa.
Kuchengetedza kunowanzoshandiswa mukubhadhara uye kubatanidzwa kwebato (Chikamu B neChikamu C). Iyi ndiyo mari yakatarwa iyo iyo inshuwarheni inofanira kubhadhara kune imwe neimwe kudai. Iyo yekuchengetedza inoshanda kune Chikamu B kugoverwa kana iyo corporation inokundikana kubhadhara mutungamiriri kana mukuru wehurumende nokuda kwechikonzero chipi zvacho kunze kwekampani ye insolvency.