Directors and officers liability insurance refers to a system by which the directors and officers ( including directors , supervisors , managers , etc . ) transfer the risk of taking the responsibility of compensation for the company ' s or others " ( including shareholders , creditors , etc . ) economic damages they made in work by fault to insurance companies . the insurance companies take the responsibility according to the insurance contract 公司董事及高级职员责任保险，是指公司董事及高级职员(包括董事、监事、经理等) ，将其在行使职权时因过错行为而导致公司或第三者(股东、债权人等)遭受经济损失依法应承担赔偿责任的风险转嫁给保险公司，由保险公司按保险合同约定来承担赔偿责任的制度。
Secondly , the director ' s civil liability to company is discussed , including the director ' s duties , the nature of liability and the constitutive requirements and the investigation of the liability in lawsuit . the duties that make the directors be liable should be perfected and the shareholders " representative action should be established 其次，本文对董事对公司的民事责任进行了分析，包括董事的义务、责任的性质及构成和责任的追究等三个方面，认为我国公司立法应完善董事对公司的义务和民事责任发生原因的规定，建立股东代表诉讼制度等。
The defendant pleaded guilty to all the charges at the kwun tong magistracy . under sections 52 and , an employer is required to file for each year of assessment an employer s return including returns which contain the names , places of residence and the full amount of the remuneration in respect of all the persons employed including directors who received remuneration in excess of a certain limit during that year 根据税务条例第52 2条和第52 3条的规定，雇主每一个课税年度须填写雇主报税表包括i . r . 56b表格，并将在该课税年度雇用而收入超出某一限额的所有人士包括董事的姓名住址和薪酬款额填报。
A spokesman for the inland revenue department said that under sections 52 ( 2 ) and ( 3 ) of the iro , an employer is required to file for each year of assessment an employer s return including returns ( form ir56b ) which contain the names , places of residence and the full amount of the remuneration in respect of all employees ( including directors ) who received remuneration in excess of a certain limit during that year 税务局发言人说，根据《税务条例》第52 ( 2 )及( 3 )条的规定，雇主每年须填写雇主报税表，申报薪酬超过某一金额的雇员（包括董事）的姓名、住址、薪酬款额等。
For companies other than those listed in paragraph 5 . 12 , in addition to obtaining the documents specified in paragraph 5 . 11 , institutions should obtain satisfactory evidence of the identity of the principal shareholders , at least two directors including the managing director and all authorized signatories in line with the requirements for individual applicants , and of the nature of the business 段没有列出的公司，认可机构除了须取得第5 . 11段注明的文件外，还应按照对个人申请人的要求，充分核实公司主要股东最少两位董事包括董事总经理及所有获授权签署人的身分，以及公司的业务性质。
A spokesman for the inland revenue department said that under sections 52 and of the iro , an employer is required to file for each year of assessment an employer s return including returns form ir56b which contain the names , places of residence and the full amount of the remuneration in respect of all employees including directors who received remuneration in excess of a certain limit during that year 税务局发言人说，根据税务条例第52 2及3条的规定，雇主每年须填写雇主报税表，申报薪酬超过某一金额的雇员包括董事的姓名住址薪酬款额等。
