银行客户经理尽职调查提纲

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
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
二：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.酬薪及奖励安排 Policies on compensations, rewards and penalties
4.员工的工资及整体薪酬结构 Salary structure
5.员工招聘及培训情况 Recruitments and training arrangements
6.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
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.销售渠道 Distribution channels
5.销售条款 Sales policies and terms
6.销售流程 Sales management procedure
7.定价政策 Pricing policy
8.信用额度管理 Credit & Risk exposure management
9.市场推广及销售策略 Marketing and sales strategy
10.促销活动 Promotion activities
11.售后服务 Post-sales services
12.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 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. 采购策略 Purchasing policy
5. 采购渠道 Purchasing channels
6. 供应商 Suppliers
7. 重大商业合同 Important business contracts
五：经营业绩 Business performance
1.会计政策 Accounting policy
2.历年审计意见 Auditing results of the last three years if available
3.三年的经营业绩、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
4.三年的经营及管理费用分析 Analysis on operation and administration expenses of the last
three years if available
5.三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
6.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
1.行业现状及发展前景 Current situation and anticipation of industry development trend
2.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
3.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
1.三年的资产负债表分析 Three years Balance Sheet if available
2.资产投保情况分析 Analysis on assets insurance status
3.外币资产及负债 Capital and debts in foreign currency
4.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
5.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
6.固定资产 Fixed assets
7.或有项目（资产、负债、收入、损失）Contingent Items on assets, debts, income, losses
8.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
1.未来两年的利润预测 Profit forecast of the next two years
2.预测的假设前提 Assumptions of the forecast
3.预测的数据基础 Foundation of the forecast
4.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
1.资金信贷额度 Commercial and Bank Credit Limits
2.贷款需要 Needs on loans
3.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
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
（二）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
十一：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
十二：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
十三：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
十四：企业经营面临主要问题 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。