尽职调查清单中英文

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尽调清单(中英文)

.. ;.Documentation Request List for Legal Due Diligence尽职调查文件清单Instructions指引This Documents Request List (the “Request”) has been prepared for the purpose of conducting legal due diligence on [X] (the “Company”).Subsidiaries of the Company with an independent legal person status are not included in the Request. If necessary, a separate request for the subsidiary may be provided. Branches, departments, offices and other entities of the Company without an independent legal person status are included in the Request.Documents asked for implies copies of such documents, unless otherwise specified. For each item below, it should be assumed that all documents that satisfy the criteria stated are requested, even though “all” may not be explicitly stated.For each item below, if all relevant documents have been provided, please check the box to the right to indicate that the item of request has been satisfied.If information or materials asked for is: (i) not applicable to the Company, (ii) applicable, but not expected to be available, or (iii) will be provided at a later date, please provide a separate response or explanation as appropriate.If, prior to the closing of the transaction, any event occurs or you obtain any additional facts that have a material effect on the information provided in 本尽职调查文件清单（“清单”）是为对【X】（“公司”）进行法律尽职调查而准备。

DueDiligenceChecklist尽职调查清单

Employee Compensation 1. Is there is list of officers and employees whose compensation exceeds 250,000 RMB per year? 2. What is the date and percentage salary increase of the latest pay adjustment for all employees? 3. List the average salary and hourly wage level for the three categories of officers, supervisors and other employees. 4. Does the company have a written procedure for determining beginning salaries, raises, promotions, etc? Who sets the policies ?
company? 9. What changes have there been in the management group in the last three years? 10. How often is performance by members of the management team reviewed? By whom?
threatened or pending?
Personnel Area: Basic Information and Ratio Analysis 1. Calculate the Average Salary over time. Method: Total Payroll / Total Number of Employees 2. Calculate Average Salary per Employee by department. Method: Total Payroll Expense of Department / Number of

四大会计师事务所之一尽职调查所需资料清单-中英文对照_最新修正版

Target – Project [ ]Information Request List (“IRL”) – Accounting and TaxAs of [ , ]审阅对象—项目会计及税务资料清单截止年月日The following is IRL for conducting a review of financial, certain operational and tax information of ________(the “Group”; references to “Company” or “Target” refer to any of the subsidiaries or legal entities of the Group). The “historical period” referred to herein is defined as the years ended___________, ______, and ______ (“Fiscal______, _______and ______”) and the ____ months ended _________, ______and ______ (“Interim _____ and ______”). Thus, the historical period has ____ separate periods within it. Please note that this IRL has three sections: I. Financial and Accounting; II. Tax; and III. Discussion Items.以下为对__________（以下简称“贵集团”；倘提及“贵公司”或“审阅对象”乃指贵集团之任何子公司或法定实体）进行的财务、经营及税务各方面的审阅,所需由贵公司准备的资料清单。

法律尽职调查清单(中英文)

法律尽职调查清单（中英文）IntroductionA legal due diligence is an essential step in any corporate transaction, including mergers and acquisitions, private equity investments, and lending deals. The objective of a legal due diligenceis to identify any legal risks associated with the target company and assess potential liabilities that could arise. To ensure a thorough and effective legal due diligence, the following checklist is recommended.前言法律尽职调查是企业交易中的重要步骤，包括并购、私募股权投资和贷款交易。

法律尽职调查的目的是确定与目标公司相关的任何法律风险并评估可能出现的责任。

为确保全面有效的法律尽职调查，建议使用以下清单。

Legal Due Diligence ChecklistCorporate Informationpany Name and Legal Statuspany Registration Number and Registration Certificate3.Articles of Association and Bylaws4.Business Registration and Licenses5.Shareholding Structure and Capitalization6.Board of Directors and Key Management Personnel7.Financial Statements and Audit Reports8.Material Contracts and Agreements9.Litigation, Arbitration, and Regulatory Proceedings10.Related Party TransactionsIntellectual Property1.Patents, Trademarks, and Copyrights2.Trade Secrets and Confidential Information3.Licenses and Agreements Related to Intellectual Property4.Litigation or Claims Related to Intellectual Property5.Ownership and Validity of Intellectual Property Rights6.Intellectual Property ValuationEmployment and Labor1.Employment Agreements and Contractspany Policies and Procedurespliance with Employment and Labor Laws4.Collective Bargaining Agreements and Trade Unions5.Employee Benefits and Compensation6.Litigation or Claims Related to Employment and Labor Matters Real Estate1.Title Deeds and Land Use Permits2.Ownership and Encumbrances on Land3.Leases and Agreements Related to Real Estatepliance with Zoning and Building Regulations5.Environmental and Health and Safety Matters6.Litigation or Claims Related to Real EstateRegulatory Compliance1.Licenses and Permits Required to Operate the Business2.Regulatory Framework for the Industry or Sectorpliance with Environmental, Health and Safety Regulationspliance with Data Privacy and Cybersecurity Regulationspliance with Anti-Bribery and Corruption Laws6.Litigation or Claims Related to Regulatory MattersTax Matters1.Corporate Tax Returns and Financial Statements2.Value Added Tax and other Sales Taxes3.Transfer Pricing and International Tax Matters4.Withholding Taxes and Double Taxation Treaties5.Tax Disputes and Settlements6.Employee Taxes and Social Security Contributions法律尽职调查清单（中文）公司信息1.公司名称和法律地位2.公司注册号和注册证书3.公司章程和规章制度4.工商注册和许可证5.股权结构和注册资本6.董事会和主要管理人员7.财务报表和审计报告8.重要合同和协议9.诉讼、仲裁和监管程序10.关联方交易知识产权1.专利、商标和版权2.商业秘密和保密信息3.与知识产权有关的许可和协议4.与知识产权有关的诉讼或索赔5.知识产权权利的所有权和有效性6.知识产权估值雇佣和劳动1.雇佣协议和合同2.公司政策和程序3.遵守雇佣和劳动法律法规4.集体谈判协议和工会5.员工福利和薪酬6.与雇佣和劳工事务有关的诉讼或索赔不动产1.土地使用许可证和房产所有权证2.土地所有权和限制3.与房地产有关的租赁和协议4.遵守土地规划和建筑法规5.环境、健康和安全事项6.与房地产有关的诉讼或索赔法规合规1.经营业务所需的许可证和证书2.所在行业或领域的法规框架3.遵守环境、健康和安全法规4.遵守数据隐私和网络安全法规5.遵守反贿赂和腐败法律6.与监管事项相关的诉讼或索赔税务事项1.公司税务申报和财务报表2.增值税和其他销售税3.转让定价和国际税务事项4.预扣税和双重征税协定5.税务争议和和解6.员工税费和社会保险费用ConclusionThe legal due diligence process is critical for identifying and assessing potential legal risks associated with a target company. This checklist provides a comprehensive guide for conducting an effective legal due diligence. It is important to note that every transaction is unique, and a customized due diligence approach may be necessary. This checklist serves as a starting point for a thorough legal due diligence.。

尽职调查提纲及文件清单中英文

尽职调查提纲及文件清单中英文Contents and document list of Due Diligence Report一：企业基本情况、发展历史及结构：The basic information, evolvement and organizational structure of the company法定注册登记情况 Registration股权结构 Ownership structure下属公司 Subsidiaries and branches重大的收购及出售资产事件 Key events of purchasing and selling assets经营范围 Business scope二：企业人力资源 Human resources管理架构（部门及人员）Management structure (Departments and staffing)董事及高级管理人员的简历 Resume of Directors of the Board and members of the upper management team酬薪及奖励安排 Policies on compensations, rewards and penalties员工的工资及整体薪酬结构 Salary structure员工招聘及培训情况 Recruitments and training arrangements退休金安排 Benefits Policy, e.g. Pensions三：市场营销及客户资源 Marketing, Sales and Customer resources产品及服务 Products and services重要商业合同 Important business contracts市场结构 Market structure销售渠道 Distribution channels销售条款 Sales policies and terms销售流程 Sales management procedure定价政策 Pricing policy信用额度管理 Credit & Risk exposure management市场推广及销售策略 Marketing and sales strategy促销活动 Promotion activities售后服务 Post-sales services客户构成及忠诚度 Customer base composition and customer loyalty四：企业资源及生产流程管理 Enterprise resources and production management1. 加工厂 Factory and plant2. 生产设备及使用效率 Equipments and production capacity3. 研究及开发 Research and development4. 采购策略 Purchasing policy5. 采购渠道 Purchasing channels6. 供应商 Suppliers7. 重大商业合同 Important business contracts五：经营业绩 Business performance会计政策 Accounting policy历年审计意见 Auditing results of the last three years if available三年的经营业绩、营业额及毛利详尽分析 Analysis on business performance, sales revenue and gross profit of the last three years if available三年的经营及管理费用分析 Analysis on operation and administration expenses of the last three years if available三年的非经常项目及异常项目分析 Analysis on non-frequent and abnormal activities of the last three years if available各分支机构对整体业绩的贡献水平分析 Analysis on the contribution of each subsidiary to the overall business performance六、公司主营业务的行业分析 Industry analysis行业现状及发展前景 Current situation and anticipation of industry development trend中国特殊的经营环境和经营风险分析 Analysis on business environment and operational risks in China公司在该行业中的地位及影响The subject company’s position and influence in the industry七：公司财务情况 Financial status三年的资产负债表分析 Three years Balance Sheet if available资产投保情况分析 Analysis on assets insurance status外币资产及负债 Capital and debts in foreign currency历年财务报表的审计师及审计意见Auditors’ opinion on the financial reports of the past years最近三年的财务预算及执行情况 Financial budgets and performing status of the last three years if available固定资产 Fixed assets或有项目（资产、负债、收入、损失）Contingent Items on assets, debts, income, losses无形资产（专利、商标、其他知识产权）Intangible Assets, e.g. patent, logo and other intellectual property rights八：利润预测 Profitability forecast未来两年的利润预测 Profit forecast of the next two years预测的假设前提 Assumptions of the forecast预测的数据基础 Foundation of the forecast本年预算的执行情况Current year’s budget performing status九：现金流量预测 Cash flow forecast资金信贷额度 Commercial and Bank Credit Limits贷款需要 Needs on loans借款条款 Borrowing terms十：公司债权和债务Creditor’s rights and liability（一）债权Creditor’s Rights债权基本情况明细 Details of rights债权有无担保及担保情况 Collateral/guarantee status on the rights债权期限Duration of the creditor’s rights债权是否提起诉讼 Legal actions pursued（二）债务 Debts and Liabilities1.债务基本情况明细 Details of the liability2.债务有无担保及担保情况Collateral/guarantee status on the Liabilities3.债务抵押、质押情况 Mortgage and pledge4.债务期限 Duration of the liabilities5.债务是否提起诉讼 Legal actions pursued十一：公司的不动产、重要动产及无形资产 Properties, valuable assets and intangible assets土地权属 Land property房产权属 House property车辆清单 Automobiles专利权及专有技术 Patents and self-developed technologies以上资产抵押担保情况 Mortgage and collateral status on the above listed assets十二：公司涉诉事件 Lawsuits作为原告诉讼事件 Lawsuit put out by the subject company, as Plaintiff作为被告诉讼事件 Lawsuit against the subject company, as Defendant十三：其他有关附注 Other issues and comments公司股东、董事及主要管理者是否有违规情况 Violations by any of the shareholders, directors and executives if there’s any公司有无重大违法经营情况 Significant business operational violations by the company上级部门对公司重大影响事宜 Impact and influence from government administrative departments on the subject company十四：企业经营面临主要问题 Business obstacles and operational difficulties困难或积极因素 Obstacles & difficulties and the negative impacts or positive if there’s any应对措施 SolutionsDUE DILIGENCE DOCUMENTS CHECKLIST尽职调查文件清单In order for the and to conduct the due diligence review regarding a proposed transaction between and , we will need to receive certain information and documentation from with respect to the business, assets and operations of following entities:为便于和就有关与的交易进行尽职调查，请提供下列企业关于业务、资产和经营方面的信息和文件：[][][](Each a “Company” and collectively the “Companies”)(单独或合称为“公司”)If the Company has any sub-entity with independent legal person status (“Subsidiary”), the Subsidiary should be regarded as another “Company” and should separately provide answers and all relevant documents in relation to the items indicated in this Documents Checklist.若公司有任何具有独立法人地位的下属机构(“子公司”)，该子公司应视为另一个“公司”并另行按本文件清单所列事项提供答复及所有有关文件。

DD List尽调清单英文版

1. Corporate Information 企业基本状况● Corporate Info 公司基本信息● Brief History of the client 企业（项目）的简单发展历史● Current shareholding structure. 目前的股权结构● Structure of Company公司架构● When was/will the Off-shore listing vehicle and WOFE structure ready. The progressof transferring core business to listing vehicle.主营业务的进度。

2. Business Description 生产、产品或者服务● Nature of the business, key products or service provided经营的基本模式，主要产品或者服务提供的基本状况● The cyclicity as well as the fluctuation and seasonality of the industry as well as thefuture evolution trend of the industry.所在行业的周期性、波动性或者季节性变化以及未来的发展趋势● Key issues facing the client, particularly the bottle neck problem that impedes theclient’s fur ther development and expansion目前企业存在的问题（特别是阻碍企业进一步发展，扩大规模的瓶颈问题）3. Market and Competition市场、行业以及竞争状况● Client’s position in the industry/sub-industry, client’s market share in its key market.Does the client hold any monopoly or dominate position?● What are the key successful factors in the industry where Client is operating● Major competitors of the client, comparison between the client and its majorcompetitors with regard to the above key successful factors.企业主要的竞争对手有那些，主要竞争对手与企业在市场核心竞争因素方面的比较。

尽职调查清单 (英文版)

Documentation Request List for Legal Due Diligence尽职调查文件清单Instructions指引This Documents Request List (the “Request”) has been prepared for the purpose of conducting legal due diligence on [X] (the “Company”).Subsidiaries of the Company with an independent legal person status are not included in the Request. If necessary, a separate request for the subsidiary may be provided. Branches, departments, offices and other entities of the Company without an independent legal person status are included in the Request.Documents asked for implies copies of such documents, unless otherwise specified. For each item below, it should be assumed that all documents that satisfy the criteria stated are requested, even though “all” may not be explicitly stated.For each item below, if all relevant documents have been provided, please check the box to the right to indicate that the item of request has been satisfied.If information or materials asked for is: (i) not applicable to the Company, (ii) applicable, but not expected to be available, or (iii) will be provided at a later date, please provide a separate response or explanation as appropriate.If, prior to the closing of the transaction, any event occurs or you obtain any additional facts that have a material effect on the information provided in 本尽职调查文件清单（“清单”）是为对【X】（“公司”）进行法律尽职调查而准备。

尽职调查清单(中英文)

DUE DILIGENCE DOCUMENTS CHECKLIST尽职调查文件清单In order for the and to conduct the due diligence review regarding a proposed transaction between and , we will need to receive certain information and documentation from with respect to the business, assets and operations of following entities:为便于和就有关与的交易进行尽职调查，请提供下列企业关于业务、资产和经营方面的信息和文件：[][][](Each a “Company” and collectively the “Companies”)(单独或合称为“公司”)If the Company has any sub-entity with independent legal person status (“Subsidiary”), the Subsidiary should be regardedas another “Company” and should separately provide answers and all relevant documents in relation to the items indicatedin this Documents Checklist.若公司有任何具有独立法人地位的下属机构(“子公司”)，该子公司应视为另一个“公司”并另行按本文件清单所列事项提供答复及所有有关文件。

To expedite the due diligence process, we have compiled the following outline which lists the documentation and informationthat we will need to review (set forth in no particular order).为了加快尽职调查的进程，我们准备了下列提纲列明所需要审阅的文件和信息(排序不分先后)。

尽职调查中英文

并购尽职调查清单1.企业基本情况、发展历史及结构（the basic information, evolvement and organizational structure of the company）（1）法定注册登记情况（registration）（2）股权结构（ownership structure）（3）下属公司（subsidiaries and branches）（4）重大的收购及出售资产事件（key events of purchasing and selling assets）（5）经营范围（business scope）2.企业人力资源（human resources）（1）管理架构（部门及人员）［management structure（departments and staffing）］（2）董事及高级管理人员的简历（resume of directors of the board and members of the upper management team）3.市场营销及客户资源（marketing, sales and customer resources）（1）产品及服务（products and services）（2）重要商业合同（important business contracts）（3）市场结构（market structure）（4）客户构成（customer base composition）4.企业资源及生产流程管理（enterprise resources and production management）（1）加工厂（factory and plant）（2）生产设备及使用效率（equipments and production capacity）（3）研究及开发（research and development）（4）采购渠道（purchasing channels）（5）供应商（suppliers）5.公司主营业务的行业分析（industry analysis）（1）行业现状及发展前景（current situation and anticipation ofindustry development trend）（2）公司在该行业中的地位及影响（the subject companys position and influence in the industry）6.公司财务情况（financial status）（1）最近三年的资产负债表分析（three years balance sheet if available）（2）外币资产及负债（capital and debts in foreign currency）（3）历年财务报表的审计师及审计意见（auditors opinion on the financial reports of the past years）（4）最近三年的财务预算及执行情况（financial budgets and performing status of the last three years if available）（5）固定资产（fixed assets）（6）无形资产（专利、商标、其他知识产权）（intangible assets, e.g. patent, logo and other intellectual property rights）7.利润预测（profitability forecast）（1）未来两年的利润预测（profit forecast of the next two years）8.公司债权和债务（creditors rights and liability）1）债权（creditor s rights）（1）债权基本情况明细（details of rights）（2）债权有无担保及担保情况（collateral/guarantee status on the rights）（3）债权期限（duration of the creditor s rights）（4）债权是否提起诉讼（legal actions pursued）2）债务（debts and liabilities）（1）债务基本情况明细（details of the liability）（2）债务有无担保及担保情况（collateral/guarantee status on the liabilities）（3）债务抵押、质押情况（mortgage and pledge）（4）债务期限（duration of the liabilities）（5）债务是否提起诉讼（legal actions pursued）9.公司的不动产、重要动产及无形资产（properties, valuable assets and intangible assets）（1）土地权属（land property）（2）房产权属（house property）（3）车辆清单（automobiles）（4）专利权及专有技术（patents and self-developed technologies）（5）以上资产抵押担保情况（mortgage and collateral status on the above listed assets）10.公司涉诉事件（lawsuits）（1）作为原告诉讼事件（lawsuit put out by the subject company, as plaintiff）（2）作为被告诉讼事件（lawsuit against the subject company, as defendant）11.股东出资情况（1）各股东出资情况（2）各股东与股份公司的关系及关联交易12.其他有关附注（other issues and comments）（1）公司股东、董事及主要管理者是否有违规情况（violations by any of the shareholders, directors and executives if there s any）（2）公司有无重大违法经营情况（significant business operational violations by the company）（3）上级部门对公司重大影响事宜（impact and influence from government administrative departments on the subject company）13.企业经营面临的主要问题（business obstacles and operational difficulties）（1）困难或积极因素（obstacles & difficulties and the negative impacts or positive if there s any）（2）应对措施（solutions）。

培训专题-超级经典-人力资源尽职调查清单Due-Diligence-HR-中英文

Human Resources劳动人事1Please provide the following documents and the statements regarding the following status.请提供下列文件并就下列情况提供说明。

2Where the request is not applicable, please fill in with "N/A".如有关要求确实不适用，请填入“不适用”。

3Agreements, licenses etc referred to below cover rights granted either to or by the Company 下述协议和许可等，其中包含由公司授予的或授予公司的权力。

1.1. orgnization.请提供本企业的愿景（长期发展目标）、使命和企业价值观1.2. Please list the HR management and organization development actions in 2007 and plans for 2008-1010请列举企业在2007年已经实施和计划在2008-2010年实施的人力资源或组织发展方面的举措2. Organization Structure 组织机构状况2.1. Operating history. Please specify any M&A activities happened before including acquisition, business spin-off, asset purchase etc. Please specify how you handle employment issues in such cases.运营历史：请说明公司历史上发生的如兼并收购，业务剥离，所有权变化等事件；请说明在这些事件过程中，公司员工的劳动关系进行了如何的处理；2.2. Employee category, the description for every category including: competancy requirement,working experience, management range and etc. Please also clarify the principle and standard to divide those category and the headcount in every grade.公司内员工的级别划分，每一级别的描述，包含能力要求、工作年限、管理范围等,请说明岗位级别的评估原则和标准，并请提供目前在每一级别上的具体员工数量;2.3. Organization structure(detail as every in-direct employee especially those who have people management responsibility);the headcount for every department and if there is any headcount change plan, as increase or retrench in 2008-2009, please provide the reason and planed headcount.公司组织架构图（请细到每一位有人员管理职能的管理人员和办公室人员）；各部门人数，各部门2008.2009和2010年计划的人员变动情况；如果未来一到三年计划人数有变动，请说明原因；Human Resources劳动人事1Please provide the following documents and the statements regarding the following status.请提供下列文件并就下列情况提供说明。

(财务会计)四大会计师事务所之一尽职调查所需资料清单中英文对照

尽职调查清单中英文

1Due Diligence IssuesDaniel Chan Bonded Processing ArrangementsIssues relating to Bonded ProcessingArrangementsz factory transfer¾transfer of partially finished goods to anotherfactory for further processing before export¾non-refund of VAT on inputs3Bonded Processing Arrangements(cont’d)z import processing (“buy-sell”)¾title to imported materials ¾under customs supervision (no customsduties & import VAT)z processing & assembly (“consignment”)¾no title to imported materials¾no VAT on processing fees Bonded Processing Arrangements(cont’d)z equipment import¾VAT and duty free ¾preferential treatment may be changed5Licenses & PermitsAll licenses & permits (issued by national,provincial or other levels of governmentauthorities)z e.g. chemical manufacturing WFOE¾permits for production of dangerouschemical products¾permits for emission of waste TaxesSmugglingzimported machinery z import VAT and Custom duties receiptsIndividual Income Tax z withholding taxzdual employment contract Potential issue of retroactive payment oftaxes exempted under tax holiday, in assetacquisition scenario7Tax Implications on TransferAcquisition of equity interestz capital gain is subject to EIT Tax Implications on Transfer (cont’d)Acquisition of AssetzVAT on sale of equipment and machinery, inventory-exemption on used equipment zEIT on WFOE’s gain zstamp tax of either 0.03% or 0.05%z deed tax on real property and land use rights3% -5%9Transfer PricingPotential Tax Audit –Income TaxAdjustment Transactions with affiliatesztangible property zintangibles –cost sharing arrangement?z servicesTransfer Pricing Defense z functional analysiszcomparability studies Land and Building IssuesTypes of land use rightsz collectively-owned, allocated or grantedDocuments evidencing land use rights and buildingownershipz land grant contract, land use rights certificate, buildingownership certificateLand use rights or building ownership encumbered?z mortgaged?Occupation of building zbuilding completion certificate and approval for fireprotectionTrademark (“TM”)Determine types of TM the WFOEpossesses; identify the TM for the goodsand/or services that will be acquiredOwnership (own or user rights)z TM searchesz any sub-license grantedAny TM infringement litigation11EmploymentCross-border issues (expatriates visa, income tax liabilities, etc)Employment termination issuesSeverance payments for terminationInsurance policies: employment, asset, medical, etc.Due Diligence Checklist尽职调查文件清单This is a checklist for due diligence exercise on a foreign invested enterprise, which is in the nature of a wholly foreign owned enterprise (“WOFE”), a Chinese-foreign equity joint venture (“EJV”) or a Chinese-foreign cooperative joint venture (“CJV”).以下系对外商投资企业（公司”）进行尽职调查所需的文件清单，该公司之性质为外商独资企业（“外资企业”）、中外合资经营企业（“合资企业”）或中外合作经营企业（“合作企业”）。

DUE_DILIGENCE尽职调查

D UE D ILIGENCE Q UESTIONNAIREI G ENERAL B ACKGROUND1. Please supply the following basic information about the company:a) History of business, any predecessor companies and changes in capitalstructure, capitalisations or insolvency proceedings.b) Description of products/services, markets, principal customers, subsidiariesand their line of business.c) List of officers and directors, with their affiliations, ages and number of yearsin office.d) Number of people employed and their major areas of activity.e) Capitalisation and share distribution, including the number of shareholdersand names of principal shareholders, rights of each class of capital andshareholders’ agreements.f) Terms of outstanding warrants, options and convertible securities.g) Any press clippings and media releases.h) Organisation chart.i) Names, addresses and contact personnel of company’s professionaladvisers, including legal, auditors, principal bankers and investment bankers j) Locations of company’s financial and legal records.k) State of incorporation and date incorporated.l) Key statistics and financial information. .2. If any subsidiaries are not wholly owned, the details of outside ownership.3. Has the company any significant investment in other companies (especially thosecarried on the balance sheet under the equity method of accounting).4. What aspects of the business appear to be dominant in the industry (eg technology,product design, marketing). What factors make the company more attractive than other companies in the industry?5. How can the company maintain a competitive advantage over other companies?6. Have any of the company’s officers or director s been involved in criminalproceedings, regulatory violations or significant litigation.7. Any information regarding:a) The image of the company and its products and services compared to thoseof industry leaders.b) The reputation of present owners, directors, management and professionaladvisers.c) The trend of market share.d) Recent major developments among competitors.e) The extent of government or other regulation under which the companyoperates.f) Other external factors affecting the company, such as, the impact of asignificant change in economic conditions.g) New developments, planned or in progress, including:∙Industry programs affecting the company’s position in the industry∙Capital equipment needs and commitments.h) Special skills and advantages, such as:∙Technical position∙Market dominance∙Cost structures∙Management/employee capabilitiesi) Major litigation, pending or potential.j) Cyclical factors affecting the industry.k) Credit rating. .l) Major operations discontinued in recent years or that may be discontinued in the near future.m) Contracts and leases nearing expiration.n) Labour negotiations pending.o) Trade association membership.p) International trends in similar industries.q) Major customers.r) Major suppliers.D UE D ILIGENCE Q UESTIONNAIREII M ANAGEMENT &C ONTROLManagement Approach1. What would you say is the basic approach of management (eg. entrepreneurial,authoritative, management-by-objectives) and the extent of centralisation or decentralisation of authority?2. Is the company well structured overall to best meeting the requirements of eacharea for management and supervision, eg. by activity, product, service, function, location.3. To what extent could management be integrated or permitted to operateautonomously.4. Will existing management remain in the employ of the company.5. Set out the record of the management team as a whole, including:a) The success of the company relative to the industry.b) Whether the success of the company can be attributed to good managementor a good market and industry.c) The strategies that management is using to increase market share andprofitability.d) The i ntelligence demonstrated in taking advantage of anticipated changes inthe marketplace and environment.e) The work environment that management has created in the company. Is themanagement as small in scale and as low in cost as possible.f) Does management work as an integrated unit or is it constantly dealing withcrises and emergencies? Integrated and cohesiveg) Are the right decisions being made at the right level of the organisation?6. How would you rate the effectiveness of basic concepts and tools of goodmanagement, including:a) Documented objectives.b) Strategic and tactical plansc) Responsive organisational structures and .d) Effective policies and procedures.e) Adequate management information systems.f) Budgetary control and responsibilityg) Standards of performance and control.h) Management and manpower development.Planning7. Outline:a) The company’s attitude towards the planning process, annual and long-term.b) Whether plans are well thought out.c) Whether plans and budgets are effective management tools8. Who in the organisation is responsible for long-range plans and are the plansdocumented and communicated to the people responsible for implementing them?9. Describe whether:a) In the budgeting process, the sales forecasts are based on real assessmentsof the market, rather than on percentage increases. How are costs estimatedand how far down the company does the budgeting process extend?b) Budgets embody realistic assumptions of the availability of manpower,productive capacity and working capital.c) Long-term plans are integrated with capital budgeting and financial planning.d) Long-term plans reflect competitive reactions.e) These plans include alternative strategies.10. State whether:a) Objectives are described so achievement can be monitored.b) Senior management assess operating personnel in working toward andachieving specified objectives.c) The company has a history of meeting its goals.d) The budgeting and internal accounting functions are integrated so that actualperformance is reported on the same basis and under the same assumptionsas the budgets were prepared.e) Actual is compared to budget, and if there is a formal procedure for documentingvariances.f) Actual financial results are used periodically to update budgets and revise theannual or quarterly financial projections.11. Describe the procedures used to monitor the marketplace, such as:a) Market share.b) Activities of competitors.c) Attitudes of customers.Internal Controls12. Set out the extent to which these basic elements of control operate within theorganisation.a) The duties and responsibilities within the company are organised to provideadequate segregation of duties.b) The authority and responsibility of each function and person is clearly definedin a job description and understood by each person.c) There is an adequate accounting system that provides control over all assetsand transactions.d) There are documented statements of policies and procedures.13. Identify any cost reduction or profit improvement programs. On-going review of allfacets of financial management.D UE D ILIGENCE Q UESTIONNAIREMarkets1. What is the demand for end product from the company?2. Are customers individuals or corporate?3. Is the company’s market new?4. Does the company rely entirely on export or import markets?5. Analyse factors affecting demand, including:a) Environmental issues.b) General business conditions.c) Population changes.d) New services, product changes or technological innovation.e) Advertising or promotional pressure.f) Governmental factors.g) Customer growth..h) Ecological considerations.6. Is the market for the company’s products entirely a function of the company’s ability tosell?7. Describe market segments:∙Type of customer∙Geographic location∙Product/service∙Channel of distribution∙Pricing policy8. Analyse sales patterns and shifts.9. Set out the record of sales performance.10. Project growth/contraction trends.11. Supply a forecast of sales expectations and estimated share of market.12. Give an est imate of the company’s ability to supply present and anticipated demand.13. Review sales backlog, accounts receivable, sales correspondence and customercontinuity.14. Analyse present and probable pricing policies for services, considering:a) The sensitivity of both the industry and company to price changes.b) Whether there is a price leader.c) Whether there is price-cutting.d) Any excess capacity in the industry that might tend to depress prices.e) Whether the company has been able to pass along recent cost increases tocustomers.f) Regulatory factors, such as, the Australian Competition and ConsumerCommission.g) Possible loss of customers.h) Whether there is a disproportionate level or type of sales to a number ofcustomers eg. a high percentage of sales made to a few customers.15. Assess advertising media and other sales promotion programs for cost andeffectiveness.16. Review trends in the major elements of marketing, including:a) Market forecasts compared to actuals.b) Sales cancellations and the reasons for them.c) Departmental costs compared to budget.d) Sales and expenses per salesman.e) Customer service costs.f) Shift in product mix profitability.g) Order processing costs.h) Customer complaints and loss of customers.i) Discount pattern by customer groupings.j) New accounts opened.17. Analyse the industry’s composition and, in particular, recent changes in thatcomposition, considering:a) The number of companies that operate in this industry and whether thatnumber has been declining or increasing.b) The recent merger, acquisition and divestiture deals that have occurred in theindustry.c) The trends in the prices paid for these deals.d) Recent company closings or openings or announcements of such.e) The degree to which foreign companies are entering this market, possiblythrough joint ventures.f) The number of market leaders or specialists in this industry and whether theyhave diversified into other businesses.g) Whether the industry has significant over/under capacity.18. Outline the factors critical to success in this industry by considering:a) The industry leaders and reasons for their success.b) The principal bases of competition:∙Price∙Service∙Quality∙Innovation19. Determine the extent to which external factors influence the industry’s health:a) Existing or pending litigation.b) Governmental regulations, such as Trade Practices Act, ACCC or surveillancebodies, tariffs.c) Environmental issues.d) Any potential adverse political, social or economic conditions.e) The existence and power of any industry lobby groups.D UE D ILIGENCE Q UESTIONNAIREIV H UMAN R ESOURCES1. Supply details of the number of employees by sex and age, grouped into operatingactivity and approximate total wage or salary cost of each category.2. Outline all union affiliations and contracts for significant agreements, includingindustrial awards.3. Identify what labour unions are represented in the industry and the Company.4. What are the average pay scale and fringe benefits for employees?5. Overview the industrial relations history for the past five years.6. Are there any formal cases pending and how have similar cases been resolved inthe past.7. Outline the incentive system, average rates (incentive and hourly), the date theywere established and date of the last updating of standards.8. Describe:a) Labour morale and the handling of labour relations.b) Working conditions, statistics on staff turnover and reasons for it.c) Employment, recruiting and personal policies and procedures.d) Accident frequency and safety inspection reports.e) Medical problems and sick leave.f) The wage and salary administration system.g) Training programs and apprenticeships systems.h) The productivity of the labour force.i) Any unfilled positions.j) The cost and effectiveness of the personnel department.9. Overview the general labour market, including:a) The types of skills available in the area.b) Current pay rates and personnel practices of the industry and of othercompanies operating in the immediate area.c) Area transportation, community recreation facilities, housing and schools.10. Supply information on management personnel, such as:a) The organisation of management functions and responsibilities.b) Management and key employees, including position, career path, age,compensation, retention outlook and management training received.c) The terms of any employee service agreements or whether unwrittenunderstandings exist.d) Any replacement candidates for present management.e) Recent key personnel losses to competitors.f) The character and attitude of the key personnel.g) Whether there has been a recent major “turnover” in key staff or whetherthese personnel are “stable”.11. In evaluating employee benefit programs, please provide:a) The details and costs of pensions, post-retirement benefits, profit sharing, lifeinsurance, disability insurance, medical benefits, travel, accident bonus,deferred compensation and severance plans.b) Whether superannuation funds are presently over-undertraded (as determinedby most recently conducted actuarial valuation) and whether the performanceof fund managers is satisfactory.c) Benefits and salary levels compared with those of other companies. Does thecompany need to upgrade its benefit programs or salaries? If so, estimate thecost.d) Vacation and sick pay policies.e) The number and average cost of company-provided cars.f) Employee share ownership schemes including any share option, share bonusor partly paid share plans. How is the efficacy of the scheme judged and whatare estimated resulting costs?12. State whether there are any outstanding claims, such as, sexual discrimination,illness, negligence, workers compensation.D UE D ILIGENCE Q UESTIONNAIREV P ROPOSED A ND E XISTING O PERATIONSPlant and Facilities1. Please supply information on:a) Location and description of plant and property.b) Proximity to transportation facilities, materials sources.c) Description of the area, including climate and natural hazards.d) Restrictions imposed by building costs and zoning laws.e) Utilities, including availability, usage and rates.f) Property taxes and other fixed costs.g) Title to property.h) The adequacy of insurance coverage.i) Any liens or actual or potential condemnation proceedings.2. Also supply land information, including:a) Size.b) Cost.c) Assessed value and fair market (appraised) value.d) Current and possible future use and value.3. Please supply building information, including:a) Description, pictures and current use.b) Cost, accumulated depreciation and depreciation rates and policies (or leaseterms).c) Assessed and fair market (appraised) value.4. Supply machinery and equipment information, including:a) A list of principal machinery and equipment showing cost, age and condition,accumulated depreciation, location and departmental use.b) Depreciation rates and policies (or lease terms). Refer Asset register anddepreciation schedules - financialsc) Lead times established, by product and vendor.a) Formalised make-or-buy analyses.b) Commodity specific.c) Price standards and variance accounting.5. Identify if there is any concentration of purchases of any items from individual vendors.6. Review operating information and trends for the purchasing department, including:a) Trend of cash discounts earned.b) Operating costs compared to budgetc) Waste, scrap and salvage disposals.d) Rejection of material on incoming inspections.Inventories and Costing7. Supply information on:a) Trends in inventory levels by reporting category.b) Stratification by value of fast-moving, slow-moving, excess and obsolete inventory.c) Seasonal inventory fluctuations.d) Inventory turnover by product line, in line of business, division or subsidiary.e) Basis of valuation (eg. FIFO, average costs).f) Trends in customer service levels.g) Sales and write-offs of obsolete stock over the past few years.h) Inventories of plant, equipment, parts.i) Returnable packages, sacks, containers, and pallets.j) Arrangements for and experience with inventory held by others, whether under consignment or otherwise.k) Extent of any “field warehousing” financing activity.8. For cost accounting procedures, explain:a) Whether the cost system is job cost of process cost.b) The costs that are included in overhead.c) Whether unfavourable volume variances from idle plant overstate inventory unitcosts.d) How overhead is distributed.e) Whether standard costs are used, and how under and over-absorbed costs areallocated to inventory and cost of sales.f) In ascertaining lower of cost or market, how market is determined.g) The treatment of intercompany profit in inventory and its effect on ratio analysis byline of business.9. Supply information on long-term contracts, including:a) Contracts entered into, noting products, types of customer, price terms, paymentschedules, extent of sub-contracting and dollar volume.b) The method of recording income and provision for losses.c) Cost-estimate procedures and an analysis of cost overruns and underruns.d) Bidding procedures and strategy.e) Any disputes or litigation with customers subcontractors.10. Overview trends of important controllable elements, including:a) The frequency and adequacy of physical counts and extents of adjustmentsrequired.b) The accuracy and quality of perpetual inventory records.c) Inventory security and insurance coverage.Research and Development11. Assess the quality of service and market research available to the company. Compareit to that of the industry as a whole.12. Identify the industry’s basic source of eff ective research.13. Review industry expenditures for research and how the company’s researchexpenditure compares.14. Identify the company’s policy regarding research and development. Review thepercentage of sales it has been spending on R & D and any significant new services under development.15. Evaluate the company’s technical activities and services by classification.16. Review the current and proposed staffing and personnel requirements for each activity.17. Identify the methods of authorisation, funding and reporting for product engineering andcompany R & D, related to overall research plans and market requirements.18. Assess the effectiveness of the R & D program and identify whether the researchprogram actually produced new services during the past five years.19. Set out the relationship of customer services to market activity, product sales andprofitability.20. Are proprietary rights on all services under development adequately secured? .21. Identify any patents and trademarks held or that have been applied for.22. Are there any agreements under which the company is licensee or licenser?Ascertain the level of the estimated current business models.23. Are any key patents held by shareholders, management or other individuals.24. Set out any infringement suits or claims that are outstanding.Environment25. Does the company comply with national, state and local environmental regulatoryagencies?26. Evaluate the impact on operational costs and efficiencies of:a) Non-compliance with applicable regulations.b) Ensuring compliance.c) The use of by-products and recyclable materials.d) Recycling by-products and other materials for sale to third parties.D UE D ILIGENCE Q UESTIONNAIREIV L EGAL1. What is the legal structure of the group and the relationship of the company withsubsidiaries and/or holding companies.2. Supply any minutes of meetings of the Board of Directors and minutes ofcommittee meetings relating to any current or contingent legal proceedings to which the company is a party or is likely to become a party.3. Outline the circumstances surrounding the prior issue of all securities of thecompany and whether they are likely to impact on the results of this due diligence investigation. No impact on Due Diligence investigation.4. Identify any charges pending against the company by any governmental agency orpublic authority and the nature of such charges, including outstanding taxation obligations. State whether such obligations are likely to give rise to any penalties for non-compliance.5. Do you believe that the proposed float will raise any trade practices problems andwill it be in compliance with the applicable Companies Code and Trade Practices regulations and requirements?6. Supply a copy of the most recent legal representation letters sent to the company’sauditors and identify any evidence of current or contingent legal proceedings involving the company.7. Is the company in compliance with all relevant special Acts of Parliament (State orFederal) that are applicable to operations?8. Is the company in compliance with environmental, equal employment opportunityand other regulatory requirements? If not, what efforts have or need to be made to ensure satisfactory compliance.9. Is the company likely to experience legal action in relation to industrial matters?10. Give confirmation that share capital has been validly issued and that thecorporation is in good standing in the state of its incorporation and in all states in which it is doing business.11. Identify any legal problems competitors have experienced and determine whetherthey will ever confront the company.12. Assess whether the company has adequate insurance coverage with regard topublic and professional indemnities. Ascertain whether such coverage has an effect on specific performance and warranty clauses in current or pending contracts.13. Supply copy of the Memorandum and Articles of Association of the company.14. Is there a current Shareholders list?15. Are there any service agreements with the directors of the company?16. What is the legal/beneficial ownership of shares in the company?17. Supply statutory registers ie. charges, options, directors and other officers of thecompany.18. Identify any encumbrances over the property of the company (eg. mortgages andcaveats).19. Describe the financing arrangements relating to the company (eg. bank facilities).20. List any intellectual property rights owned by the company and any licenses it mayhave given in respect of them. .21. Are there any share investments or other interests the company holds in companiesthat are not part of its group.22. Is the company a guarantor under any agreement?23. Compile a list of the loans made by the company, as well as the loans in which thecompany is the borrower, and the security given as part of the loan agreement.24. Is the company involved in any joint venture agreements?25. Supply copies of any major or long-term contract containing unusual or onerousobligations and any agreements outside the ordinary course of business.26. Does the company have any interest in land and is it freehold or leasehold.D UE D ILIGENCE Q UESTIONNAIREVII F INANCIAL C ONSIDERATIONSFinancial Analysis Overview1. Supply for the past three years:a) (Audited) financial statements.b) Recent corporate returns.c) Comparative financial results by division.d) The most recent unaudited financial statements.e) Tax returnsf) Projected operating and financial statements.g) The chart of accounts and a description of accounting practices.h) Sales backlog information.2. Supply industry data on:a) Market trendsb) Economics of the industry.c) Accounting and auditing implications.d) Taxes.e) Management technologyf) Employment benefit plans.3. List the terms of the following agreements, where applicable, and of any other pertinentcontracts or agreements:a) Bonus or profit-sharing plans.b) Royalty agreements.c) Union contracts and employment contracts.d) Long-term leases.e) Sales contracts.f) Supplier contracts.g) Major marketing agreements.4. Calculate the following ratios, on a company basis, and on a divisional basis whereappropriate:a) Return on total assets (%).b) Return on net assets (%).c) Return on ordinary shareholders’ funds.d) Earnings per sharee) Gross profit margin (%).f) Net earnings margin (%).g) Growth in net profit (%).h) Growth in earnings per share (%).i) Interest cover (times).j) Trade receivable turnover (times).k) Fixed assets turnover (times).l) Effective tax rate (%).m) Gross cash flow to net profit (times).n) Current (or working capital) ratio.o) Quick assets (or liquid) ratio.p) Debt to equity ratio.q) Net tangible assets per share.Accounting Policies5. Are the company’s accounting policies in accordance with a ccounting standards, arethey reasonable in the circumstances and have they been consistently applied.Operating Results6. Prepare a detailed comparative analysis of the profit and loss accounts for the last fivecompleted years, and the most recent interim period. Where available, budgets for the periods under review should also be included.7. Prepare an analysis of gross profit, reconciled to the gross profit reported in thefinancial statements.8. Analyse operating results for unique or non-recurring items:a) Trends in sales, gross profit, net income, earnings per share, dividends and returnon equity. Determine compound growth rates.b) The affects of acquisitions, dispositions and charges in accounting presentation.c) The costs of services sold, selling expenses, general and administrative expenses.Review these expenses for significant trends, especially controllable costs suchas advertising, travel, entertainment, and repairs & maintenance.d) All extraordinary and abnormal items for the periods reviewed.e) Significant items in the other income and expenses categories.f) Annual interest expense and other fixed charges.g) Compensation paid to officers and key personnel.h) Legal retainers, consultants’ fees and similar arrangements.i) The impact of income taxes and changes in effective tax rates.j) Variations from budgets.Financial PositionsCash9. Delineate the company’s cash position, present and projected, including:a) Listing banks where the company maintains accounts and related balances atbalance sheet date.b) Analysing total cash by function of account.c) Reviewing monthly cash balances and inquiring about unusual fluctuationsand significant outstanding cheques or deposits in the reconciliations.d) Are idle cash balances promptly invested?e) Are seasonable bank borrowings required?。

尽职调查报告英文

尽职调查报告英文【篇一：尽职调查报告(共 3 篇)】篇一：尽职调查中英文并购尽职调查清单( 1)法定注册登记情况( registration )( 2)股权结构( ownership structure )( 3)下属公司( subsidiaries and branches )( 4)重大的收购及出售资产事件( key events of purchasing and selling assets )( 5)经营范围( business scope )2. 企业人力资源( human resources )( 1)管理架构(部门及人员)[ management structure( departments and staffing )]( 2)董事及高级管理人员的简历( resume of directors of the board and members of the upper management team )3. 市场营销及客户资源( marketing, sales and customer resources )( 1)产品及服务( products and services )( 2)重要商业合同( important business contracts )( 3)市场结构( market structure )4. 企业资源及生产流程管理( enterprise resources and production management )( 1)加工厂( factory and plant )( 2)生产设备及使用效率( equipments and production capacity )( 3)研究及开发( research and development )( 4)采购渠道( purchasing channels )( 5)供应商( suppliers )5. 公司主营业务的行业分析( industry analysis )( 1)行业现状及发展前景( current situation and anticipation ofindustry development trend )6. 公司财务情况( financial status )( 1)最近三年的资产负债表分析( three years balance sheet if available )( 2)外币资产及负债( capital and debts in foreign currency )( 3)历年财务报表的审计师及审计意见( auditors opinion on the financial reports of the past years )( 4)最近三年的财务预算及执行情况( financial budgets and performingstatus of the last three years if available )( 5)固定资产( fixed assets )( 6)无形资产(专利、商标、其他知识产权)( intangible assets,e.g. patent, logo and other intellectual property rights )7. 利润预测( profitability forecast )( 1)未来两年的利润预测( profit forecast of the next two years ) 8. 公司债权和债务( creditors rights and liability )1 )债权( creditor s rights )( 1)债权基本情况明细( details of rights )( 2)债权有无担保及担保情况( collateral/guarantee status onthe rights )( 3)债权期限( duration of the creditor s rights )( 4)债权是否提起诉讼( legal actions pursued )2 )债务( debts and liabilities )( 1)债务基本情况明细( details of the liability )( 2 )债务有无担保及担保情况( collateral/guarantee status onthe liabilities )( 3)债务抵押、质押情况( mortgage and pledge )( 4)债务期限( duration of the liabilities )( 5)债务是否提起诉讼( legal actions pursued )9. 公司的不动产、重要动产及无形资产( properties, valuableassets and intangible assets )( 1)土地权属( land property )( 2)房产权属( house property )( 3)车辆清单( automobiles )( 4)专利权及专有技术( patents and self-developedtechnologies )( 5)以上资产抵押担保情况( mortgage and collateral status onthe above listed assets )10. 公司涉诉事件( lawsuits )11. 股东出资情况（1）各股东出资情况（2）各股东与股份公司的关系及关联交易（1）公司股东、董事及主要管理者是否有违规情况（violations byany of the shareholders, directors and executives if there s any ）13. 企业经营面临的主要问题（business obstacles and operational difficulties ）（1）困难或积极因素（obstacles difficulties and the negative impacts or positive if there s any ）（2）应对措施（solutions ）篇二：尽职调查报告（格式模板）尽职调查报告尽职调查范围与宗旨在本报告中，除非根据上下文应另做解释，否则下列简称和术语具有以下含义（为方便阅读，下列简称和术语按其第一个字拼音字母的先后顺序排列）：本报告所使用的简称、定义、目录以及各部分的标题仅供查阅方便之用；除非根据上下文应另做解释，所有关于参见某部分的提示均指本报告中的某一部分。

尽调清单中英文

尽调清单中英文DocumentationRequestListforLegalDueDiligence尽职调查文件清单InstructionsThisDocumentsRequestList(the“Request”)hasbeenpreparedforthepurposeofconductinglegalduediligenceon[X](the“Com SubsidiariesoftheCompanywithanindependentlegalpersonstatus arenot includedintheRequest.Ifnecessary,aseparaterequ dentlegalpersonstatus are includedintheRequest.Documentsaskedforimpliescopiesofsuchdocuments,unlessotherwisespecified.Foreachitembelow,itshouldbeassumedthat a Foreachitembelow,ifallrelevantdocumentshavebeenprovided,pleasechecktheboxtotherighttoindicatethattheitemofrequ Ifinformationormaterialsaskedforis:(i)notapplicabletotheCompany,(ii)applicable,butnotexpectedtobeavailable,or(i If,priortotheclosingofthetransaction,anyeventoccursoryouobtainanyadditionalfactsthathaveamaterialeffectonthein “Officialdocuments”referstoapprovals,certificates,licenses,contracts,formalapplications,etc. Agovernmentauthorityincludesitslocalorsubordinateorgans.“Recent”or“recentyears”meansthepast[X]years,unlessotherwisespecified. “Materialamount”refersto[￥X].“Affiliate”refersto:1)TheparentcompanyoftheCompany;2)ThesubsidiariesoftheCompany;3)OthercompaniesunderthecontrolofasameparentcompanyoftheCompany;4)TheinvestorshavingjointcontrolovertheCompany;5)TheinvestorshavingsignificantinfluenceontheCompany;6)ThejointventuresoftheCompany;7)TheassociatedcompaniesoftheCompany;8)Theprincipalindividualinvestorsandtheclosefamilymembersofsuchindividuals.“Principalindividualinvestors”ref9)ThekeymanagersoftheCompanyorofitsparentcompanyandtheirclosefamilymembers.“Keymanagers”refertothemanagerswhamilymembersofaprincipalindividualinvestororofakeymanagerrefertothefamilymemberswhomayinfluence,orbeinfluenc 10)Othercompanieswhicharecontrolledorjointlycontrolledbytheprincipalindividualinvestors,orkeymanagers,orthelymembersofsuchindividualshavesignificantinfluence.PLEASEPROVIDETHEFOLLOWING:请提供下列文件1BasicInformation 1基本信息Provided/已提供1.1Currentbusinesslicense,showinglatestannualinspection1.2IftheCompanyispartofagroup,theshareholdingstructureofsuchgroupinachartshowingallimportantrelationshipsandcfincorporation1.3Internalorganizationchartandotherinformationshowingdepartmentsandauthorityofofficers1.4AlistofcitiesandcountrieswheretheCompany’sassets(tangibleandintangible)andemployeesarelocated1.5Listofcurrentdirectors,supervisorsandseniorofficersoftheCompanyandtheirlettersofappointment1.6Authorizationsgivenbytheboardorbydirectorstospecially-appointedagentstodealwithsomeparticularmatter1.7ReportsrecentlypreparedbytheCompanyregardingbusinessandimportantmattersfacingtheCompany2HistoricalChanges2.1PriortotheestablishmentoftheCompany: 2.1公司成立以前：□(1)发起人会议的决议和会议记录□(1)resolutions&minutesofmeetingofpromoters(2)agreementsenteredintobythepromoters (2)发起人之间达成的协议□2.2AttheCompany’sestablishmentorduringma2.2公司成立期间或公司进行重大变更期间：□jorchangetotheCompany:(1)feasibilitystudyreports,projectproposalsandotherapplicationssubmittedtogover nmentauthoritiesforthepurposeofapprovi ngtheintendedbusinessactivitiesoftheCo mpany (1)为取得公司拟开办业务有关批准而提交予政府部门的可行性研究报告、项目建议书或其他申请文件□(2)officialdocumentsfromortogovernmentauthoritiesrelatingtotheabove,includingif applicableapprovalsfromgovernmentregul atorsforcertainindustriesorclassesofco mpanies(suchasapprovalfromMIITfortelec ommunicationscompanies,orforaprojecten couragedbythestate,acertificatetothate (2)与上述有关的政府部门复函或给政府部门的函件，包括相关行业主管部门或相应级别的主管部门的批准（如工业和信息化部对电讯公司的批准，或国家对鼓励项目的批准等等）□ffect)(3)SASACapprovalifstate-ownedassetsareinvolved (3)如涉及国有资产，国有资产监督管理部门的批准文件□2.3SincetheestablishmentoftheCompanyuntilthepresent2.3公司自成立至今□(1)businesslicenses,includinganyamendmentsandshowingallannualinspectionpassed (1)营业执照，包括变更的营业执照和所有年检纪录□(2)amendmentstoinformationregisteredwithAIC(2)工商局的变更登记证明□(3)AOA,includinganyamendments (3)章程，包括所有章程修正案□(4)JVcontracts(ifapplicable),includingany(4)合资合同（如适用），包括任何合资合同的□amendments 修订或补充(5)capitalverificationreports;assetappraisalreportsforin-kindcontributions(5)验资报告；以非现金出资的资产评估报告□(6)MOFCOMapprovalsforFIEestablishment,includinganyamendmentsandshowingallannual inspectionpassed (6)商务部门批准外商投资企业成立的批准，包括任何变更或年检记录□(7)organizationalcodecertificates,includinganyamendmentsandshowingallannualinspectionpassed(7)组织机构代码证，包括任何变更和年检记录□2.4ForallchangestotheAICregisteredinformation(suchasamendmentofAOA,amendmentofJ Vcontracts,increaseofcapital,changeofd 2.4工商变更登记信息（如章程修改、合资合同修改，增资，变更董事、经营范围变更、收购、吸收、合并、分立、重组等等）□irectors,changeofbusinessscope,acquisition,merger,divestiture,restructuring,etc.)(1)公司股东会及董事会决议□(1)shareholderandboardresolutionsoftheCompany(2)该等变更或交易的相关合同□(2)contractsrelatingtosuchchangeortransaction(3)shareholderandboardresolutionsofotherp(3)交易相对方的股东会决议和董事会决议□artiestosuchtransaction3Shareholders 3股东Provided/已提供3.1Generalinformationregardingtheshareholders(includingwhetheranyarestate-owned enterprisesorFIE)andhistoricaldealings /interactionsamongthem 3.1股东的基本信息（包括是否国有企业或中外投资企业）以及股东之间的关系□3.2Businesslicenseorpersonalidentificationcardofshareholders3.2营业执照或个人身份证明□3.3AnyagreementsamongsomeorallshareholdersregardingtheCompany3.3部分或全部股东关于公司的任何合同、协议□4Financing 4融资Provided/已提供4.1SAFEofficialdocuments,suchasforeignexchangeregistrationcertificate,foreigndebtregistrationcertificateandfo4.2MOFofficialdocuments,suchasthefinancialregistrationcertificate,includinganyamendmentsandshowingallannualin4.3Contractsrelatingtoalldebt,financingorguarantees,includingthoserelatingtosecurityinterests(mortgages,pledg。

四大会计师事务所之一尽职调查所需资料清单中英文对照

Target – Project [ ]Information Request List (“IRL”) – Accounting and TaxAs of [ , ]审视对象—项目会计及税务资料清单截止年月日The following is IRL for conducting a review of financial, certain operational and tax information of ________(the “Group”; references to “Company” or “Target” refer to any of the subsidiaries or legal entities of the Group). The “historical period” referred to herein is defined as the years ended___________, ______, and ______ (“Fiscal______, _______and ______”) and the ____ months ended _________, ______and ______ (“Interim _____ and ______”). Thus, the historical period has ____ separate periods within it. Please note that this IRL has three sections: I. Financial and Accounting; II. Tax; and III. Discussion Items.如下为对__________（如下简称“贵集团”；倘提及“贵公司”或“审视对象”乃指贵集团之任何子公司或法定实体）进行旳财务、经营及税务各方面旳审视,所需由贵公司准备旳资料清单。

尽职调查内容(中英)

尽职调查提纲Contents of Due Diligence Report一：企业基本情况、发展历史及结构：The basic information, evolvement and organizational structure of the company法定注册登记情况Registration股权结构Ownership structure下属公司Subsidiaries and branches重大的收购及出售资产事件Key events of purchasing and selling assets经营范围Business scope二：企业人力资源Human resources管理架构（部门及人员）Management structure (Departments and staffing)董事及高级管理人员的简历Resume of Directors of the Board and members of the upper management team酬薪及奖励安排Policies on compensations, rewards and penalties员工的工资及整体薪酬结构Salary structure员工招聘及培训情况Recruitments and training arrangements退休金安排Benefits Policy, e.g. Pensions三：市场营销及客户资源Marketing, Sales and Customer resources产品及服务Products and services重要商业合同Important business contracts市场结构Market structure销售渠道Distribution channels销售条款Sales policies and terms销售流程Sales management procedure定价政策Pricing policy信用额度管理Credit & Risk exposure management市场推广及销售策略Marketing and sales strategy促销活动Promotion activities售后服务Post-sales services客户构成及忠诚度Customer base composition and customer loyalty四：企业资源及生产流程管理Enterprise resources and production management1. 加工厂Factory and plant2. 生产设备及使用效率Equipments and production capacity3. 研究及开发Research and development4. 采购策略Purchasing policy5. 采购渠道Purchasing channels6. 供应商Suppliers7. 重大商业合同Important business contracts五：经营业绩Business performance会计政策Accounting policy历年审计意见Auditing results of the last three years if available三年的经营业绩、营业额及毛利详尽分析Analysis on business performance, sales revenue and gross profit of the last three years if available三年的经营及管理费用分析Analysis on operation and administration expenses of the last three years if available三年的非经常项目及异常项目分析Analysis on non-frequent and abnormal activities of the last three years if available各分支机构对整体业绩的贡献水平分析Analysis on the contribution of each subsidiary to the overall business performance六、公司主营业务的行业分析Industry analysis行业现状及发展前景Current situation and anticipation of industry development trend中国特殊的经营环境和经营风险分析Analysis on business environment and operational risks in China公司在该行业中的地位及影响The subject company’s position and influence in the industry七：公司财务情况Financial status三年的资产负债表分析Three years Balance Sheet if available资产投保情况分析Analysis on assets insurance status外币资产及负债Capital and debts in foreign currency历年财务报表的审计师及审计意见Auditors’ opinion on the financial reports of the past years最近三年的财务预算及执行情况Financial budgets and performing status of the last three years if available固定资产Fixed assets或有项目（资产、负债、收入、损失）Contingent Items on assets, debts, income, losses 无形资产（专利、商标、其他知识产权）Intangible Assets, e.g. patent, logo and other intellectual property rights八：利润预测Profitability forecast未来两年的利润预测Profit forecast of the next two years预测的假设前提Assumptions of the forecast预测的数据基础Foundation of the forecast本年预算的执行情况Current year’s budget performing status九：现金流量预测Cash flow forecast资金信贷额度Commercial and Bank Credit Limits贷款需要Needs on loans借款条款Borrowing terms十：公司债权和债务Creditor’s rights and liability（一）债权Creditor’s Rights债权基本情况明细Details of rights债权有无担保及担保情况Collateral/guarantee status on the rights债权期限Duration of the creditor’s rights债权是否提起诉讼Legal actions pursued（二）债务Debts and Liabilities1.债务基本情况明细Details of the liability2.债务有无担保及担保情况Collateral/guarantee status on the Liabilities3.债务抵押、质押情况Mortgage and pledge4.债务期限Duration of the liabilities5.债务是否提起诉讼Legal actions pursued十一：公司的不动产、重要动产及无形资产Properties, valuable assets and intangible assets土地权属Land property房产权属House property车辆清单Automobiles专利权及专有技术Patents and self-developed technologies以上资产抵押担保情况Mortgage and collateral status on the above listed assets十二：公司涉诉事件Lawsuits作为原告诉讼事件Lawsuit put out by the subject company, as Plaintiff作为被告诉讼事件Lawsuit against the subject company, as Defendant十三：其他有关附注Other issues and comments公司股东、董事及主要管理者是否有违规情况Violations by any of the shareholders, directors and executives if there’s any公司有无重大违法经营情况Significant business operational violations by the company上级部门对公司重大影响事宜Impact and influence from government administrative departments on the subject company十四：企业经营面临主要问题Business obstacles and operational difficulties困难或积极因素Obstacles & difficulties and the negative impacts or positive if there’s any 应对措施Solutions。

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