《最高人民法院商事审判指导案例：合同与借贷担保（2012）》收录的是2012年审理的典型案例。实际上，对从事商事审判工作的最高人民法院法官而言，丛书的编写工作也为我们提供了一次重新检视自己的产品，并从个案的裁判中发现和提炼裁判规则的机会。而这一过程，也是最高人民法院的法官在解决个案纷争的基础上，来思考、研究和指导地方各级法院的商事审判工作的重要体现。我希望这套丛书的编写工作能够继续下去，在为我国的商事审判事业的发展进步留下真实纪录的同时，也为我国社会主义法律体系的健全和完善、为社会主义市场经济的繁荣和发展作出更大的贡献！由于思源公司供应的该部分电煤热值未达到5000大卡／千克，该院参照双方2007年10月20日签订的《煤炭买卖合同》约定的”基低位热值综上，2008年1月至11月期间，思源公司供应电煤共计625651.58吨，价款为190198635.47元，扣除广安发电公司已支付的152700000元，广安发电公司还应支付37498635.47元。由于广安发电公司逾期支付货款，应承担相应的资金利息损失，即从2008年11月18日起以所欠货款37498635.47元为本金基数，按中国人民银行同期贷款利率计算支付利息至款项付清之日止。广安发电公司反诉请求鑫福公司返还多收取的2016万元，与本案查明的事实不符，对其请求原审法院不予支持。三、关于因增值税税率提高是否导致增加支付增值税及是否应由广安发电公司承担的问题。《中华人民共和国增值税暂行条例》规定，从2009年1月1日起，发电用煤的增值税税率由13010调整为17%。虽然本案所涉煤款鑫福公司没有开具增值税发票，但由于本案所涉电煤交易行为均发生在2008年，根据广安市国家税务局直属分局针对广安发电公司《关于增值税税率调整前购进的原煤适用税率问题的请示》所作《答复》的精神，广安发电公司2008年购进煤炭产品未取得增值税专用发票，在2009年应当取得煤炭销售单位开具的税率为13%的煤炭增值税专用发票。因此，本案现有证据不能证明鑫福公司因广安发电公司未及时结清款项而产生增值税损失。鑫福公司要求广安发电公司承担增值税税率调整后增加部分损失的诉讼请求，依据不足，原审法院不予支持。如案后确因广安发电公司逾期付款导致鑫福公司因增值税税率调整增加增值税支出，双方可另案解决。……一、合同（一）合同订立1．当事人没有就电煤买卖行为签订书面合同，发生纠纷后如何确定电煤的结算价格问题–四川省鑫福矿业股份有限公司与四川广安发电有限责任公司买卖合同纠纷案2．拍卖标的瑕疵担保责任声明免除的认定–日照中瑞物产有限公司与浙江物产元通汽车集团有限公司、浙江国际商品拍卖中心有限责任公司拍卖合同纠纷案（二）合同效力1．项目转让合同中拆迁补偿权益的享有及审批过户手续责任的承担–中国医科大学与鞍山胜宝投资股份有限公司、中国医科大学科技开发公司及辽宁纳可佳生物制药有限公司项目转让合同纠纷案2．以委托购买国债为名行非法借贷之实，合同应为无效–金新信托投资股份有限公司与江苏亚星汽车集团有限公司委托合同纠纷案3．当事人应当依据合同的有效约定承担相应的法律责任–中国长城资产管理公司郑州办事处与河南中轴集团有限公司、

Praise for Be Smart, Act Fast, Get Rich “Charles Payne’s book is blunt, provocative, and right on the money. This book is a lot like Charles himself: insightful and to the point. If you have time to read only one book on how to make money . . . this is the book.” –Dr. Bob Froehlich, Chairman, Investor Strategy Committee Deutsche Asset Management, and Vice Chairman, DWS Scudder “Be Smart, Act Fast, Get Rich is a book for all investors from first-time stock buyers to seasoned investors. ‘Be Smart’ suggests you understand the fundamentals of the company you are purchasing. ‘Act Fast’ suggests that action must be taken if you are going to increase your wealth in the stock market. All too often we find interesting ideas to invest in but never have the confidence to act, only to watch the stock’s price rise while others reap the benefits. This book is an easy read, and a must-read for all investors.” –Tom Dorsey, President, Dorsey Wright & Associates and author, Point & Figure Charting “You should buy this book just for the super job Charles does in explaining everything you need to know about charts, graphs, and the other ‘voodoo’ of technical analysis that he makes so simple to understand. Charles really gives you a street fighter’s education in the markets . . . I wish his book was around twenty-five years ago . . . it would have saved me millions in market mistakes I’ve made.” –Tobin Smith, founder and Chairman, ChangeWave Research

How to get a loan for yourself, your associates, or your client. This practical guide to business loans provides current information on the diverse loans available in the U.S., their sources, and their preparation. Describes all types of loans available to the business borrower, including loans from banks, private lenders, and government lenders. Covers all steps involved in the preparation of loans, including instructions on how to do a market analysis, prepare a loan proposal, and create a template, using Lotus 1-2-3, for financial projections.