企业尽职调查内容提纲--中英文对照
培训专题-企业尽职调查内容提纲--中英文对照
企业尽职调查内容提纲Contents of Due Diligence Report内容纲要Contents一：企业基本情况、发展历史及结构：The basic information, evolvement and organizational structure of the company二：企业人力资源 Human resources三：市场营销及客户资源 Marketing，Sales, and customer resources四：企业资源及生产流程管理 Enterprises resources and production management五：经营业绩 Business performance六、公司主营业务的行业分析Industry analysis七：公司财务情况 Financial status八：利润预测 Profitability forecast九：现金流量预测 Cash flow forecast十：公司债权和债务 Creditor’s rights and liability十一：公司的不动产、重要动产及无形资产 Properties, valuable assets and intangible assets 十二：公司涉诉事件 Lawsuits十三：其他有关附注 Other issues and comments十四：企业经营面临主要问题 Business obstacles and operational difficulties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 company1.法定注册登记情况 Registration2.股权结构 Ownership structure3.下属公司Subsidiaries and branches4.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 resources1.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 theupper management team3.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 structure4.5.员工招聘及培训情况 Recruitments and training arrangements6.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 services1.2.重要商业合同 Important business contracts3.市场结构 Market structure4.销售渠道 Distribution channels5.销售条款 Sales policies and terms6.销售流程 Sales management procedure7.定价政策 Pricing policy8.信用额度管理 Credit & Risk exposure management9.市场推广及销售策略 Marketing and sales strategy促销活动 Promotion activities10.11.售后服务 Post-sales services12.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 performance1.会计政策 Accounting policy历年审计意见 Auditing results of the last three years if available2.3.三年的经营业绩、营业额及毛利详尽分析Analysis on business performance, salesrevenue and gross profit of the last three years if available4.三年的经营及管理费用分析 Analysis on operation and administration expenses of thelast three years if available5.三年的非经常项目及异常项目分析 Analysis on non-frequent and abnormal activities ofthe last three years if available6.各分支机构对整体业绩的贡献水平分析Analysis on the contribution of eachsubsidiary to the overall business performance六、公司主营业务的行业分析 Industry analysis1.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 andoperational risks in China3.公司在该行业中的地位及影响The subject company’s position and influence in theindustry七：公司财务情况 Financial status1.三年的资产负债表分析 Three years Balance Sheet if available2.资产投保情况分析 Analysis on assets insurance status3.外币资产及负债 Capital and debts in foreign currency4.历年财务报表的审计师及审计意见Auditors’ opinion on the financial reports of thepast years5.最近三年的财务预算及执行情况Financial budgets and performing status of the lastthree years if available固定资产 Fixed assets6.7.或有项目（资产、负债、收入、损失）Contingent Items on assets, debts, income,losses8.无形资产（专利、商标、其他知识产权）Intangible Assets, e.g. patent, logo and otherintellectual property rights八：利润预测 Profitability forecast1.未来两年的利润预测 Profit forecast of the next two years2.预测的假设前提 Assumptions of the forecast预测的数据基础 Foundation of the forecast3.4.本年预算的执行情况 Current year’s budget performing status九：现金流量预测 Cash flow forecast1.资金信贷额度 Commercial and Bank Credit Limits2.贷款需要 Needs on loans3.借款条款 Borrowing terms十：公司债权和债务 Creditor’s rights and liability（一）债权 Creditor’s Rights1.债权基本情况明细 Details of rights2.债权有无担保及担保情况 Collateral/guarantee status on the rights3.债权期限 Duration of the creditor’s rights4.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 1.土地权属 Land property2.房产权属 House property3.车辆清单 Automobiles4.专利权及专有技术 Patents and self-developed technologies5.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 Lawsuits1.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 comments1.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 any2.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 any2.应对措施 Solutions。
尽职调查访谈提纲-HR、资料要求清单(中英文)
尽职调查访谈提纲（工薪和人事管理）1、请简单介绍您个人的基本情况。
2、人力资源管理部门的职责主要是什么？岗位是如何设置的？目前有多少人？3、公司的人员构成（招聘、劳务派遣；学历构成；年龄结构；技术等级等）？4、员工的聘用要经过哪些环节？5、外聘劳务公司人员如何管理的？6、劳动合同的签订过程是如何控制的？（涉及哪些部门？谁签字？谁审批？）7、薪酬标准如何制定的？8、福利包括哪些？按什么标准支付？9、是否发生劳务纠纷及处理措施？10、公司员工的社保费、公积金是按什么标准支付的？11、员工的业绩是如何考核的？与薪酬、职务是如何挂钩的？12、近两年业绩计划或任务的完成情况？13、员工薪酬的发放是如何控制的？14、公司经营管理有哪些地方可以进一步完善？INFORMATION AND DOCUMENTATION REQUIRED资料要求清单Comments注明The list below is the information necessary for the due diligence work. The objective of the list is to make sure that our team can smoothly start its due diligence work according to the date noted on engagement. It is possible that the list doesn’t cover all the information we needed in our work. So, we would ask for other information not included in the list.以下清单列明在对贵公司进行财务评阅之所需资料，此清单之目的是为了确保有足够的资料使得评阅小组能够在业务约定书约定之开始工作日期顺利开展工作。
尽职调查提纲
尽职调查提纲一、背景调查1.公司背景：包括公司的历史、地位、规模、组织结构等。
2.行业分析：分析公司所处的行业的市场情况、竞争对手、发展趋势等。
二、管理层调查1.管理层背景：了解公司的核心管理团队成员，他们的背景、经验和领导能力。
2.经理层的计划和目标：了解他们的战略和计划，以及他们的目标实现情况。
3.公司内部沟通和决策机制：了解公司内部的沟通渠道、决策流程和团队合作能力。
4.风险管理和公司治理：了解公司的风险管理政策和公司的治理结构。
5.管理层的任职历史：了解公司管理层的任职历史，包括他们在过去的公司的表现和离职原因。
三、经济状况调查1.公司财务状况：包括公司的收入、利润、资产负债表等财务指标。
2.销售和市场份额：了解公司的销售业绩和市场份额。
3.供应链和分销渠道：了解公司的供应链和分销渠道的稳定性和效率。
四、法律调查1.公司的法律纠纷：了解公司目前是否有未决的法律纠纷，以及过去的法律纠纷处理情况。
2.知识产权的保护情况：了解公司的知识产权保护政策和过去的知识产权纠纷情况。
五、风险调查1.宏观经济风险：了解目前的宏观经济环境对公司的影响，包括通货膨胀、利率变动等。
2.经营风险：了解公司的经营风险，包括市场风险、技术风险、竞争风险等。
3.法律和合规风险：了解公司的法律风险和合规风险，包括违反法律和监管规定等。
六、市场调查1.客户调查：了解公司的客户群体、客户关系以及客户满意度情况。
2.产品调查：了解公司的产品质量、创新能力和市场竞争力。
3.竞争对手调查：了解公司的竞争对手，包括他们的产品、定价策略和市场份额。
4.市场调查：了解公司所在市场的发展趋势、需求情况、市场份额等。
七、财务调查1.财务报表分析：对公司的财务报表进行详细分析，包括利润表、资产负债表和现金流量表。
2.财务指标分析：分析公司的财务指标，如盈利能力、偿债能力、资本结构等。
3.净现值和内部回报率分析：根据公司的财务数据计算净现值和内部回报率。
尽职调查资料-中英文对照版
.Due Diligence lists尽职调查资料清单1.Basic information company and History一、公司基本资料及历史沿革1.1The latest business license ,organization code certificate ;最新的营业执照、组织机构代码证1.2 Articles of Association currently;现行有效的公司章程1.3Detailed written description of the following main profiles:下列主要概况的详细书面说明:1.3.1History历史沿革1.3.2 Company on the industry and profile information of the company industry status .Business scope and the mode of operation ,the market share of the company are included.公司所处行业及公司行业地位的简介资料；包括经营范围、经营方式、市场占有情况等；1.4 The latest shareholding structure,organization chart (all departments and affiliated companies are contained).最新的股权架构、组织结构图(含所有职能部门、下属企业)1.5 Companies engaged in business activities Certificates (or franchise certificate).公司所从事业务活动的资质证书(或特许经营证书)1.6 Related capital increase agreement ,equity transfer agreement and related documents;employee stock ownership plan ,labor union ,trust, principal holdings and related agreements(Depending on the actual situation);相关增资扩股协议、股权转让协议及相关文件；内部职工持股、工会、信托、委托持股情况及相关的协议（如有）;1.7 All previous the verification report of increase registered capital since the company establishment,all previous evaluation report of the company(Depending on the actual situation).公司设立以来历次增(减)注册资本的验资报告(工商局登记复印资料)，公司历次评估报告（如有）；1.8 A full set of industry and commerce the end of file data(including subsidiaries,since the establishment of the beginning).全套工商局登记底档资料(含子公司，自设立始)2.Corporate governance and internal Control公司治理及内部控制2.1Directors, supervisors, senior executives and resume list;董事、监事、高管人员名单及简历；2.2 The written explanation of the modify of articles of association all previous .章程的历次修改情况书面说明；2.3All of the shareholder resolution since the company set up , the resolutions of board of directors and the board of supervisors .公司设立以来历次股东会决议、董事会、监事会会议决议2.4 A full set of effective internal control system currently .全套公司现行有效的内部控制制度。
尽职调查提纲
尽职调查提纲
一、调查目的
本调查清单目的是对贵公司及关联方的基本情况、业务发展、资产等进行初步了解，以便制订合理、可行的上市方案。
二、尽职调查范围
本次尽职调查的对象包括贵公司及其下属控股、参股公司（单列）、贵公司的控股股东及相关公司以及贵公司的实际控制人。
我们将根据贵公司提供的尽职调查材料随时更新补充尽职调查文件清单，请贵公司根据我们出具的补充尽职调查文件清单及时提供反馈材料。
-----精心整理，希望对您有所帮助!。
法律尽职调查提纲问卷-中英文版
Reply Date 回复日期: 201 年_____月_____日有关某某公司的初步法律尽职调查问卷1Reply Date 回复日期: 201 年_____月_____日Preliminary Due Diligence Checklist初步法律尽职调查问卷致某某公司：It is important that we receive the relevant information about China Hualian Group Investment Holdings Limited (the “Company”) as set out in the list below. During the due diligence exercise, we may send the Company supplemental due diligence checklist and request further documents and/or information from the Company.请贵公司就下列表格所述提供相关文件及信息，这对于本次法律尽职调查至关重要。
随着法律尽职调查工作的不断深入和具体情况的变化，我所将向贵公司发出补充尽职调查清单并向贵公司索取进一步的文件及/或信息。
In respect of each listed item below, please provide a copy of the document (unless otherwise stated). Also, please return this checklist by indicating ‘Yes’ if the documents have been provided to us together with this checklist, ‘No’ if the documents have not been provided yet, or ‘N.A.’ if the items are not applicable to the Company and confirm that the Company does not have such document(s) and/or arra ngement(s). If the document has not been provided yet or is not applicable, please provide a brief explanation as to the reason that it has not been provided or is not applicable. In case an answer to the question is necessary, please give your answer below the question or in separate sheet(s) attached hereto. 就如下列出的每一个事项，请提供相关文件的复印本（除非另有定明）。
尽职调查报告提纲
尽职调查报告提纲（经典版）编制人：__________________审核人：__________________审批人：__________________编制单位：__________________编制时间：____年____月____日序言下载提示：该文档是本店铺精心编制而成的，希望大家下载后，能够帮助大家解决实际问题。
文档下载后可定制修改，请根据实际需要进行调整和使用，谢谢!并且，本店铺为大家提供各种类型的经典范文，如工作报告、规章制度、应急预案、条据书信、合同协议、评语大全、演讲致辞、心得体会、教学资料、其他范文等等，想了解不同范文格式和写法，敬请关注!Download tips: This document is carefully compiled by this editor. I hope that after you download it, it can help you solve practical problems. The document can be customized and modified after downloading, please adjust and use it according to actual needs, thank you!Moreover, our store provides various types of classic sample texts, such as work reports, rules and regulations, emergency plans, policy letters, contract agreements, comprehensive reviews, speeches, insights, teaching materials, and other sample texts. If you want to learn about different sample formats and writing methods, please pay attention!尽职调查报告提纲尽职调查报告提纲在某一情况或事件需要弄清楚时，我们需要调查清楚情况，并且最后的结果会记录在调查报告中。
尽职调查访谈提纲
尽职调查访谈提纲1.公司财务状况a.公司近年来的营业收入和净利润趋势如何？b.公司的现金流状况如何？是否有足够的现金流来支持运营和投资？c.公司的资产负债状况如何？是否有大量的债务？d.公司的财务比率如何？包括流动比率、资产负债率、净利润率等指标。
2.财务管理和控制a.公司是否有完善的财务管理制度和控制机制？b.公司是否有专业的财务团队？团队成员的资质和经验如何？c.公司是否有内部审计制度，是否定期进行内部审计？d.公司在财务报告和财务预测方面的准确性和可靠性如何？3.会计政策和估值方法a.公司采用的会计政策是否与行业一致？是否符合会计准则和法规要求？b.公司在财务报表中使用的估值方法是否合理和可靠？c.公司是否有采用保守估计的倾向，是否存在夸大或低估利润的情况？4.风险管理和财务规划a.公司是否有有效的风险管理机制，包括对汇率风险、利率风险、信用风险等的管理？b.公司是否有合理的财务规划，包括长期和短期的财务目标和计划？c.公司是否有适当的资金储备和保险措施来应对可能的风险和挑战？5.财务透明度和合规性a.公司的财务报表是否符合会计准则和法规要求？b.公司是否定期向股东和投资者公开其财务报表和财务情况？c.公司在财务透明度和合规性方面的表现如何？6.其他相关问题a.公司是否面临现金流问题或关键供应商的支付问题？b.公司是否有关键的财务指标或预警信号，需要特别关注？c.公司是否有任何财务纠纷或法律诉讼？7.总结和建议根据对公司财务状况的了解和分析，总结公司的财务优势和风险，提出对公司财务管理的建议和改进措施。
注意事项：-在访谈中要求对方提供相关的财务报表和数据以支持讨论和分析。
-尽量深入挖掘对方的财务情况，了解公司的财务状况及未来发展的潜力和风险。
-询问时要具体，避免笼统的问题，以获取具体的信息和数据。
尽职调查访谈提纲
尽职调查访谈提纲一、背景信息1.公司名称和业务范围2.公司成立时间和历史发展3.公司规模和组织结构二、管理团队1.董事长和高级管理层成员的背景和经验2.管理团队的决策方式和管理风格3.管理团队的沟通方式和应对挑战的能力三、竞争优势1.公司的核心竞争力是什么？2.公司与其他竞争对手相比有什么独特之处？3.公司的市场份额和持续增长能力如何？四、市场环境1.公司所在行业的发展趋势和市场规模2.政府政策对公司的影响3.公司面临的主要竞争对手和市场风险五、财务状况1.公司近几年的销售和利润增长情况2.公司的现金流状况和资本结构3.公司的盈利能力和偿债能力六、风险管理1.公司是否有完善的风险管理体系？2.公司对关键风险的识别和应对措施3.公司是否购买了适当的商业保险？七、合规和道德标准1.公司对合规和道德标准的重视程度2.公司的内部控制制度和合规流程3.公司对员工培训和反腐败等方面的投入八、未来发展1.公司的发展战略和目标2.公司的产品或服务创新和研发计划3.公司的人力资源战略和员工发展计划九、行业声誉和客户关系1.公司在行业内的声誉和知名度2.公司与客户之间的关系和合作情况3.公司的客户满意度和业务续签情况十、其他问题1.公司是否面临重大的法律纠纷或诉讼？2.公司是否存在重大并购或资本市场计划？3.公司是否有其他公开披露的重要信息？以上是一份尽职调查访谈提纲，根据实际情况可根据需要增减和调整问题内容。
该提纲可以为尽职调查提供一个全面的框架，帮助调查人员了解被调查公司的各个方面，并评估其风险和潜力，从而做出决策。
海外融资及上市企业尽调资料清单-中英文对照版
Information template for candidates company海外融資及上市企業（項目）盡職調查清單1.Corporate Information 企业基本状况●Corporate Info 公司基本信息公司名称(Company name)：地址(Address)：联系人(Contact Person)：联系电话（TEL）/手机(Mobile)传真(Fax)：电子信箱(Email)：公司网站（Company Website）许可文件（license file）包括：企业资质证明、生产许可证、进出口特许证明等文件●Brief History of the client 企业（项目）的简单发展历史（1）公司设立时的有关批准文件或发起人协议、出资协议等；（2）公司历次工商变更的《企业法人营业执照》以及工商变更登记资料；（3）公司历次股权变更协议；（4）公司历次注册资本调整及验资报告、评估报告；（5）自设立以来的历次公司章程。
●Current shareholding structure. 目前的股权结构No. Shareholder 股东名称Percentage股权比例Nature性质附注（1）自然人股东，包括自然人的姓名及简要背景；（2）法人控股股东与其他主要股东或有实质控制权股东简要背景；（3）控股股东下属分公司、子公司和参股企业、联营企业情况。
●Structure of Company公司架构（1）公司直接或间接控股的子公司及参股公司，以及对企业财务状况和经营成果等有实质影响的其他下属公司；（2）公司其它形态的对外投资（含任何海外投资或海外经营）：包括但不限于股票、债券类有价证券投资。
●When was/will the Off-shore listing vehicle and WOFE structure ready. Theprogress of transferring core business to listing vehicle.是否已经建立了境外离岸公司并成立了境内独资企业,以及向境外离岸公司转移企业主营业务的进度。
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。
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”）。
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）管控管理架构（机构部门及有关人员）［management structure（departments and staffing）］（2）董事及高级管控管理有关人员的简历（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）相关生产产品及相关服务（products and services）（2）重要商业合约协议（important business contracts）（3）市场结构（market structure）（4）客户构成（customer base composition）4.企业资源及生产相关流程管控管理（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、董事及主要管控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）上级机构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）。
DDList尽调清单英文版
DDList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● Thecyclicity 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 furt her 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 a re the key successful factors in the industry where Client is operating● Major competitors of the client, comparison between theclient 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。
XX咨询公司尽职调查双语讲解
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XX咨询公司尽职调查双语讲解
Due Diligence 尽职调查
WHAT IS DUE DILIGENCE?
什么是尽职调查？
Due Diligence is all about understanding everything you can about your venture. 尽职调查就是尽所有可能对你的投资机会掌 握全面的了解
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XX咨询公司尽职调查双语讲解
Due Diligence 尽职调查
TARGET ASSESSMENT
目标公司评估
Once you have selected potential targets, understand them relative to each other. 一旦选出潜在目标公司，就该进一步了解它们 相对的情况。
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XX咨询公司尽职调查双语讲解
Due Diligence 尽职调查
MAJOR TYPES OF DUE DILIGENCE 尽职调查的主要类型
▪ Market assessment
▪ 市场评估
▪ Competitor strengths and limitations
▪ 竞争对手的实力与局限
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XX咨询公司尽职调查双语讲解
Due Diligence 尽职调查
COMPANY PROFILE 公司档案
I. Summary 概况 II. Comprehensive Analysis 深入分析 III. Basic Information 基本资料 IV. History Evolution 历史演变 V. Organization 组织 VI. Personnel & Site 人事 & 场地 VII. Main Executives 主要管理人员 VIII. Operations 营业运作 IX. Finance 财务 X. Industrial Situation 产业情况
尽职调查文件清单-中英文对照版
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 duplicate 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 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。
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企业尽职调查内容提纲Contents of Due Diligence Report内容纲要Contents一：企业基本情况、发展历史及结构：The basic information, evolvement and organizational structure of the company二：企业人力资源Human resources三：市场营销及客户资源Marketing，Sales, and customer resources四：企业资源及生产流程管理Enterprises resources and production management五：经营业绩Business performance六、公司主营业务的行业分析Industry analysis七：公司财务情况Financial status八：利润预测Profitability forecast九：现金流量预测Cash flow forecast十：公司债权和债务Creditor’s rights and liability十一：公司的不动产、重要动产及无形资产Properties, valuable assets and intangible assets 十二：公司涉诉事件Lawsuits十三：其他有关附注Other issues and comments十四：企业经营面临主要问题Business obstacles and operational difficulties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 company1.法定注册登记情况Registration2.股权结构Ownership structure3.下属公司Subsidiaries and branches4.重大的收购及出售资产事件Key events of purchasing and selling assets5.经营范围Business scope二：企业人力资源Human resources1.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 theupper management team3.酬薪及奖励安排Policies on compensations, rewards and penalties4.员工的工资及整体薪酬结构Salary structure5.员工招聘及培训情况Recruitments and training arrangements6.退休金安排Benefits Policy, e.g. Pensions三：市场营销及客户资源Marketing, Sales and Customer resources1.产品及服务Products and services2.重要商业合同Important business contracts3.市场结构Market structure4.销售渠道Distribution channels5.销售条款Sales policies and terms6.销售流程Sales management procedure7.定价政策Pricing policy8.信用额度管理Credit & Risk exposure management9.市场推广及销售策略Marketing and sales strategy10.促销活动Promotion activities11.售后服务Post-sales services12.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 performance1.会计政策Accounting policy2.历年审计意见Auditing results of the last three years if available3.三年的经营业绩、营业额及毛利详尽分析Analysis on business performance, salesrevenue and gross profit of the last three years if available4.三年的经营及管理费用分析Analysis on operation and administration expenses of thelast three years if available5.三年的非经常项目及异常项目分析Analysis on non-frequent and abnormal activitiesof the last three years if available6.各分支机构对整体业绩的贡献水平分析Analysis on the contribution of eachsubsidiary to the overall business performance六、公司主营业务的行业分析Industry analysis1.行业现状及发展前景Current situation and anticipation of industry development trend2.中国特殊的经营环境和经营风险分析Analysis on business environment andoperational risks in China3.公司在该行业中的地位及影响Th e subject company’s position and influence in theindustry七：公司财务情况Financial status1.三年的资产负债表分析Three years Balance Sheet if available2.资产投保情况分析Analysis on assets insurance status3.外币资产及负债Capital and debts in foreign currency4.历年财务报表的审计师及审计意见Auditors’ opinion on the financial reports of thepast years5.最近三年的财务预算及执行情况Financial budgets and performing status of the lastthree years if available6.固定资产Fixed assets7.或有项目（资产、负债、收入、损失）Contingent Items on assets, debts, income, losses8.无形资产（专利、商标、其他知识产权）Intangible Assets, e.g. patent, logo and otherintellectual property rights八：利润预测Profitability forecast1.未来两年的利润预测Profit forecast of the next two years2.预测的假设前提Assumptions of the forecast3.预测的数据基础Foundation of the forecast4.本年预算的执行情况Current year’s budget p erforming status九：现金流量预测Cash flow forecast1.资金信贷额度Commercial and Bank Credit Limits2.贷款需要Needs on loans3.借款条款Borrowing terms十：公司债权和债务Creditor’s rights and liability（一）债权Creditor’s Rights1.债权基本情况明细Details of rights2.债权有无担保及担保情况Collateral/guarantee status on the rights3.债权期限Duration of the creditor’s rights4.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 assets1.土地权属Land property2.房产权属House property3.车辆清单Automobiles4.专利权及专有技术Patents and self-developed technologies5.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Lawsuits1.作为原告诉讼事件Lawsuit put out by the subject company, as Plaintiff2.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 comments1.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 any2.公司有无重大违法经营情况Significant business operational violations by the company3.上级部门对公司重大影响事宜Impact and influence from government administrativedepartments on the subject company十四：企业经营面临主要问题Business obstacles and operational difficulties1.困难或积极因素Obstacles & difficulties and the negative impacts or positive if there’sany2.应对措施Solutions。