| 单词 | Discount |
| 释义 | 折扣／扣減 A reduction of a sum of money by a specified or calculated amount. Corporations - 1. The difference between the purchase price and the par value of a security. An allotment of shares at a discount to par value is prohibited: Companies Ordinance (Cap 32) s 50. Exceptions to this prohibition include court approved discount issues (s 50) and discounts as consideration for underwriting share issues: s 46. 2. The price difference between the futures contracts of different delivery months. 3. The difference between the futures and spot market prices of a given commodity. 4. The reduction in the value of a bill of exchange sold before its maturity, being the equivalent of interest paid over the term of the bill. See also Bank bill; Deliverable futures contract; Futures contract; Par value; Security; Share premium. Damages - In the context of damages, a reduction of an award to a plaintiff to take account of such factors as accelerated receipt of benefit, events subsequent to a breach of contract, and accrued rights of the defendant. For example, when in the course of business the plaintiff has taken action arising out of the transaction, which action has diminished his loss, the effect in actual diminution of the loss he has suffered may be taken into account in estimating the quantum of damages: British Westinghouse Electric and Manufacturing Co Ltd v Underground Electric Railways Co of London Ltd [1912] AC 673, [1911-13] All ER Rep 63 (HL). Awards may be further discounted to take into account the fact that some or all of the defendant’s obligations have not fallen due for performance at the time of termination, or that the defendant has a cause of action. See also Accrued right; Cause of action; Damages; Performance; Termination. 以特定的或經審度的幅度減少款項。 法團 - 1. 證券買價與票面值之間的差額。禁止在票面值上按折扣分配股份被的：《公司條例》（第32章）第50條。但此等禁制有例外情況，包括法院許可的折扣發行（第50條）和作為承銷股份發行代價的折扣：第46條。 2. 不同交收月份的期貨合約之間的價格差額。 3. 某一商品的期貨市場價格與現貨市場價格的差額。 4. 指已售出匯票在到期前的價值減少，相當於在匯票期限上支付的利息。另見 Bank bill; Deliverable futures contract; Futures contract; Par value; Security; Share premium。 損害賠償 - 就損害賠償而言，指在顧及各種因素（例如提前收到利益、在違約後發生的事件及被告人的累算權益）後，減少判給原告人的損害賠償額。例如在業務運作中，原告人就有關交易作出會減少其損失的行動，則法院在評估損害賠償額時，可考慮有關行動對該原告人所蒙受損失的實際減少的影響：British Westinghouse Electric and Manufacturing Co Ltd v Underground Electric Railways Co of London Ltd [1912] [1911-13] All ER Rep 63, AC 673 (上議院)。如法院考慮到在合約終止時，被告人的全部或部份責任仍未到期履行，或考慮到被告人有訴訟因由，則可進一步扣減判給原告人的損害賠償。另見 Accrued right; Cause of action; Damages; Performance; Termination。n. |
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