在《法律英语翻译教程》中，引用了《特拉华州普通公司法》中的一段规定：
Section 102(b)(7) of the Delaware General Corporation Law is the other relevant statutory authority relating to the protection of directors from monetary liability. Section 102(b)(7) allows inclusion of a provision in the certificate of incorporation that eliminates or limits (i.e. caps) the personal liability of directors to the corporation or its stockholders for monetary damages for breach of fiduciary duty. The statute, however, prohibits limitations on director liability (i) for breach of a director’s duty of loyalty, (ii) for acts or omissions not in good faith or involving intentional misconduct or knowing violation of law, (iii) for willful or negligent conduct in paying dividends or repurchasing stock out of other than lawfully available funds, or (iv) for any transaction from which a director derives an improper personal benefit. In essence, Section 102(b)(7) allows a corporation to protect its directors from monetary liability for duty of care violations (Model Indemnification Agreement by US National Venture Capital Association)
笔者的参考译文如下：
《特拉华州普通公司法》第102(b)(7)款是在承担经济责任方面对公司董事予以相关保护的其它相关制定法法源。第102(b)(7)款许可《公司章程》规定：当董事违反信义义务时，免除或限制（即设定上限）董事个人对公司或*承担的经济赔偿责任。然而，在下列情况下，法律禁止限制董事责任：(i) 董事违反忠实义务，(ii) 董事的作为或不作为是不诚信的，涉及故意的不当行为，或知法犯法，(iii)故意或因疏忽而利用合法可用资金之外的资金支付分红或回购股份，或者 (iv) 董事获得了不正当个人利益的任何交易。实质上，第 102(b)(7) 款许可公司在董事违反注意义务时为其提供经济责任方面的保护。 (美国国家风险投资协会编制的《保障协议范本》)
对于这段话，只有理解了其中的几个概念，才能理解这段话的真正含义。
1. Fiduciary duty：信义义务
英语定义为：Fiduciary duty is a legal obligation to act in the best interest of another person or entity. It is the highest standard of care in equity or law. Fiduciary duty may include various subsidiary duties, such as loyalty, care, good faith, confidentiality, prudence, and disclosure.
信义义务是为他人或实体的最大利益行事的法律义务，是衡平法或法律中最高的注意标准。信义义务可包含多种义务，如忠实义务、注意义务、诚信义务、保密义务、谨慎义务和披露义务。
从Fiduciary duty的英语定义中，我们可以这样理解：尽管《特拉华州普通公司法》第102(b)(7)款在最开始规定的是对违反信义义务进行保护，实质上只是对董事违反注意义务时提供经济责任方面的保护。因为如果董事违反信义义务中的忠实义务、诚信义务时，法律禁止限制董事责任。
拓展概念：
2. Duty of loyalty
忠实义务
The duty of loyalty，as one of the fiduciary duties owed by a company’s directors, requires the directors to place the interests of the company and the shareholders before any of their personal interests. In addition, the duty of loyalty requires the directors to keep confidential, not to disclose or misuse any information that they receive in their capacity as directors, and to report every conflict of interest.
作为公司董事应尽的信义义务之一，忠实义务要求董事将公司和*的利益置于个人利益之上；要求董事对其履行董事职责时获得的信息保密，不得泄露或滥用这些信息；要求董事向公司报告每一项利益冲突。
3. Duty of care
注意义务
3.1 《公司法》中的相关定义
Duty of care refers to a fiduciary responsibility held by company directors to exercise the utmost care in making business decisions. The duty of care, both ethical and legal, requires the company directors to make decisions in good faith and in a reasonably prudent manner.
注意义务是指公司董事承担的一种信义责任，要求他们极其谨慎地做出商业决策。注意义务包括道德义务和法律义务，要求公司董事在决策时要诚信及合理谨慎。
3.2 民法中的相关定义，主要与侵权有关：
A duty of care is the legal responsibility of a person or organization to avoid any behaviors or omissions that could reasonably be foreseen to cause harm to others. For example, an accountant owes a duty of care in correctly preparing a customer’s tax returns, to minimize the chance of a taxation authority audit. Manufacturers owe a duty of care to consumers in ensuring that their products are safe for public use. Property owners owe a duty of care to ensure safety of anyone who comes onto their property. Doctors owe a medical duty of care and lawyers owe a legal duty of care.
注意义务是指个人或组织负有的、避免对他人造成能合理预见之伤害的作为或不作为的法律责任。例如，对于会计师而言，注意义务意味着他们正确编制客户的纳税申报表，以尽量减少税务稽查概率。对于制造商而言，对消费者的注意义务意味着他们确保公众可以安全地使用其产品。房产所有权人的注意义务，意味着他们确保其房产的访客安全。医生对病人负有注意义务，律师对其客户负有注意义务。
