Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-04-11T11:51:01Z No. of bitstreams: 1 José Pedro Pacheco do Amaral.pdf: 926727 bytes, checksum: c26daf41edd0fb00e4d2136efbe543fe (MD5) / Made available in DSpace on 2018-04-11T11:51:01Z (GMT). No. of bitstreams: 1 José Pedro Pacheco do Amaral.pdf: 926727 bytes, checksum: c26daf41edd0fb00e4d2136efbe543fe (MD5) Previous issue date: 2018-02-28 / Fundação São Paulo - FUNDASP / Pontifícia Universidade Católica de São Paulo - PUCSP / This study aims at addressing the liability of the assignor of shares in a limited company regarding the hidden liabilities verified in the limited company after the acquisition of shares by the assignee. To this end, based on a broad conceptual framework of the proposed theme, our study was divided into three parts. Firstly, we present the core elements for the subsequent confrontation of the proposed problematic: the concepts of limited company and of social capital; the characteristics of the shares, a will that will be transferred from the assignor to the assignee; the legal transaction of the assignment of shares; the purchase price of shares; and the concept of hidden liabilities. Secondly, we approach the institutes provided by law that may possibly support the liability of the assignor’s liability by the hidden liabilities. In this perspective, we address the interpretation of Article 1,003, sole paragraph of the Brazilian Civil Code: the institutes of error, fraud and injury; the redhibitory defects; the possibility of annulment of the legal transaction; and the analogical application of Article 1,146 of the Brazilian Civil Code to the assignment of shares. Finally, in the last part, we address the contractual practices applied to characterize or even to prevent the assignor’s liability by the hidden liabilities. We approach the due diligence of the representations and warranties clauses included in the share assignment contract, as well as of the clauses included in the share assignment contract that deal expressly with the transferor's liability by the hidden liabilities / A presente dissertação de mestrado versa sobre a responsabilidade do cedente de quotas de sociedade limitada em função de passivos não contabilizados (ocultos) verificados na sociedade limitada após a aquisição de quotas pelo cessionário. Para esse fim, apoiados em ampla bibliografia sobre o tema proposto, o estudo foi dividido em três partes. Na primeira, apresentamos os elementos fundamentais para o posterior enfrentamento da problemática proposta: os conceitos de sociedade limitada e de capital social; as características das quotas, bem que será transferido do cedente ao cessionário; o negócio jurídico de transferência das quotas; o preço de aquisição das quotas; e o conceito de passivo oculto. Na segunda parte, expomos os institutos previstos em lei que eventualmente possam embasar a responsabilidade do cedente pelo passivo oculto. Nesse sentido, abordamos a interpretação do parágrafo único do art. 1.003 do Código Civil: os institutos do erro, dolo e lesão; os vícios redibitórios; a possibilidade de anulação do negócio jurídico; e a aplicação analógica do art. 1.146 do Código Civil à cessão de quotas. Finalmente, na última parte, tratamos de práticas contratuais utilizadas para caracterizar ou mesmo prevenir a responsabilidade do cedente pelo passivo oculto. No caso, abordamos a due diligence das cláusulas de representations and warranties inseridas em contratos de cessão de quotas, assim como das próprias cláusulas inseridas em contratos de cessão de quotas que tratam, expressamente, da responsabilidade do cedente pelo passivo oculto

2001年國際貨幣基金 (IMF) 為使各國政府財政資訊能更完整的表達其全貌、提高營運績效、加強財政責任、提高財政透明度，進而詳實評估政府活動對總體經濟影響程度，並使各國間與學術研究機構有一致性的比較基礎，捨棄1986年版現金基礎的政府財政統計手冊，重新公布改採權責發生基礎記錄經濟事項的政府財政統計手冊。 我國政府會計除基金別之外，又有機關別；會計基礎之採用除現金基礎，又有修正現金基礎、修正應計基礎及契約責任制等，致政府所編製財務報表，非專業人士難以瞭解其報導內容，大大降低財務報表的有用性。八０年代以後，歐美先進國家財政改革過程中，改採以應計基礎編製政府財務報導，藉由成本會計管理觀念的導入，提高政府財政效率及效能，並有效加強資產及負債的管理績效，故本研究以應計基礎試編我國93年度中央政府的合併資產負債表，以呈現政府目前的財政狀況。 本研究將93年度中央政府 (1)普通基金公務機關決算、(2)非營業特種基金決算、(3)國營事業決算、(4)已結束營業尚未清理完畢之前省營或國營事業清理期間決算等四大部分，將未依商業會計應計基礎所編製的平衡表，經調整、補列各項資產及負債項目及沖轉內部交易等事項後，試編93年度中央政府合併資產負債表，其淨值為7,529.85億元。 / In 2001 the International Monetary Fund (IMF) dedicated for the various countries' government finance information more integral to display the complete visions of government finance, to enhance the operation efficiency, to reinforce the fiscal accountability, and to uplift the fiscal transparency, furthermore to evaluate the effects of government activities on the overall economy, and to enable the various countries and the academic research institutes to have the coherence comparison benchmark, abandoned the cash basis of the Government Finance Statistics Manual of 1986, and renounced to adopt the economic transaction record of the Government Finance Statistics Manual 2001 on an accrual basis. In Taiwan government accounting has been classified by institutions as well as by funds. All kinds of government accounting basis adopted in Taiwan are as follows: the cash basis, the modified cash basis, the revision accrual basis and the contract responsibility system. Therefore the financial report forms and contents published by the government, could not been understood by the public, except the professional. Therefore the usability of the financial report forms is greatly reduced. After 1980s, during the fiscal reform in European and American advanced countries, adaptation of accrual basis to establish government finance report form, by introducing the concepts of cost accounting, enhances the government finance efficiency and effectiveness greatly, and strengthens the performances of asset and liability management. Therefore this research employs accrual basis trying to establish a consolidated balance sheet of 2004 fiscal year for central government in Taiwan, and to show the fiscal stance of this country. This research tries to combine the fiscal year 2004 final accounts of central authorities, including (1) the agency unit general fund’s final accounts, (2) non-profit special fund’s final accounts, (3) state-owned enterprises final accounts, and (4) not yet sorted out but finished business of the province-owned or the state-owned enterprises liquidated period of final accounts, which are all not arranged according to commercial accounting basis. After finishing adjustments and additional arrangements for some items of assets and liabilities and off-setting the amounts of internal transactions, fiscal year 2004 central government consolidated balance sheet’s net worth is 752.98 billion NT Dollars.