安慰函
释义:
母公司出具的对子公司商业活动和承诺表示支持的函,但并不具有担保效力;或注册会计师出具的声明,证明用于公司证券发行的财务报表无虚假或误导信息。
A letter from a parent corporation, stating its support (but short of a guarantee)for the activities and commitments of its subsidiary; or a letter from a certified public accountant certifying that no false or misleading information has been used in preparing a financial statement accompanying a securities offering.
相关知识:
安慰函的特点。安慰函与担保函不同,虽然在广义上是国际融资信用担保文件之一,但其最显著的特征是其条款一般不具有法律拘束力,而只有道义上的约束力,即使明确规定了它的法律 ...... (共690字) [阅读本文]>>