跨国并购之陈述与保证——理论与实务（三）

例子:

The seller warrants to thepurchaser that (1) each of the Fundamental Warranties is true and accuratein all respects as at the date of this Agreement and as of the Completion asthough made on and as of the Completion; and (2) each of the warranties otherthan Fundamental Warranties (“Non-fundamental Warranties”) shall be true andcorrect in all material respects as of the date of this Agreement and as ofthe Completion as though made on and as of the Completion.

可以看到，对于根本性的保证(Fundamental Warranties)，应当达到的标准是真实和准确（true and accurate），而对于非根本性的保证(Non-fundamental Warranties)，应当达到的标准是真实和正确(true and correct), 应当说accurate 相比correct 多了精确(precise)的内涵，要求比正确(correct) 要高一些。

针对不同的陈述与保证的违约责任，可以设置不同的赔偿上限，请看下面的例子：

The total liability of the Seller:

[译文]卖方的全部赔偿责任：

(a) in respect of all and any Claims for breach of any of Fundamental Warranties underthe Agreement shall not exceed one hundred (100) per cent of the Consideration;