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问题补充说明：律师尽职调查需做哪些工程?
尽职调养药查提纲
ContentsofDueDiligenceReport
一:企业基本情况、发展历史及结构:Thebasicinformation,evolvementandorganizationalstructureofthecom管季正形浓征曾鱼pany
法定注册登记情况Registration
股权结构Ownershipstructure
下属公司Subsidiariesandbranc聚核和过员顺hes
重大的收购及出售罪肥鸡医字资产事件Keyeventsofpurchasingandsellingassets
经营范围Businessscope
二:企业人力资源Humanresources
管理架构(部门及人员)Managementstructu么难文敌钟序re(Departmen吗争包金银半tsandstaffing)
董事及高级管理人员的简历Resum乱呼eofDirect易支建行几orsoftheBoardandmembersoftheu打亮怀ppermanagementteam
酬薪及奖励安排Policiesoncompensations,rewardsandpenalti读仍杀座房es
员工的工资及整体薪酬结构Salarystru川用真奏存技布照罗袁cture
员工招聘及培训情况Recruitmentsandtrainingarrangements
退休金安排BenefitsPol这icy,e.g.Pensions
三:市场营销及客户资源M轻且笔菜什者章大arketing,SalesandCust婷喜毫卫落放素十花跑引omerresources
产品及服务Productsandservices
重要商业合同Importantbusinesscontracts
市场结构Marketstructure
销售渠道Distributionchannels
销售条款Salespoliciesandterms
销售流程Salesmanagementprocedure
定价政策Pricingpolicy
信用额度管理Credit&Riskexposuremanagement
市场推广及销售策略Marketingandsalesstrategy
促销活动Promotionactivities
售后服务Post-salesservices
客户构成及忠诚度Customerbasecompositionandcustomerloyalty
四:企业资源及生产流程管理Enterpriseresourcesandproductionmanagement
1.加工厂Factoryandplant
2.生产奏云治否我统设备及使用效率Equipmentsandproductioncapacity
3.研究及开发Researchanddevelopment
4.采购策略Purchasingpolicy
5.采购渠道Purchasingchannels
6.供应商Suppliers
7.重大商业合同Importantbusinesscontracts
五:经营业绩Businessperformance
会计政策Accountingpolicy
历年审计意见Auditingresultsofthelastthreeyearsifavailable
三年的经营业绩、营业额及毛利详尽分析Analysisonbusin虽测极样天最阿属快essperformance,salesrevenueandgrossprofitofthelastthreeyearsifavailable
三年的经营及管理费用分析Analysisonoperationandadministrationexpensesofthelastthreeyearsifavailable
三年的非经常项目及异常项目分析Analysisonnon-frequentandabnormalactivitiesofthelastthreeyearsifavailable
各分支机构对整体业绩的贡献水平分析Analysisonthecontributionofeachsubsidiarytotheoverallbusinessperformance
六、公司主营业务的行业分析Industryanalysis
行业现状及发展前景Currentsituationandanticipationofindustrydevelopmenttrend
中国特殊的经营环境和经营风险分析AnalysisonbusinessenvironmentandoperationalrisksinChina
公司在该行业中的地位及影响Thesubjectcompany’spositionandinfluenceintheindustry
七:公司财务情况Financialstatus
三年的资产负债表分析ThreeyearsBalanceSheetifavailable
资产投保情况分析Analysisonassetsinsurancestatus
外币资产及负债Capitalanddebtsinforeigncurrency
历年财务报表的审计师及审计意见Auditors’opiniononthefinancialreportsofthepastyears
最近三年的财务预算及执行情况Financialbudgetsandperformingstatusofthelastthreeyearsifavailable
固定资产Fixedassets
或有项目(资产、负债、收入、损失)ContingentItemsonassets,debts,income,losses
无形资产(专利、商标、其他知识产权)IntangibleAssets,e.g.patent,logoandotherintellectualpropertyrights
八:利润预测Profitabilityforecast
未来两年的利润预测Profitforecastofthenexttwoyears
预测的假设前提Assumptionsoftheforecast
预测的数据基础Foundationoftheforecast
本年预算的执行情况Currentyear’sbudgetperformingstatus
九:现金流量预测Cashflowforecast
资金信贷额度CommercialandBankCreditLimits
贷款需要Needsonloans
借款条款Borrowingterms
十:公司债权和债务Creditor’srightsandliability
(一)债权Creditor’sRights
债权基本情况明细Detailsofrights
债权有无担保及担保情况Collateral/guaranteestatusontherights
债权期限Durationofthecreditor’srights
债权是否提起诉讼Legalactionspursued
(二)债务DebtsandLiabilities
1.债务基本情况明细Detailsoftheliability
2.债务有无担保及担保情况Collateral/guaranteestatusontheLiabilities
3.债务抵押、质押情况Mortgageandpledge
4.债务期限Durationoftheliabilities
5.债务是否提起诉讼Legalactionspursued
十一:公司的不动产、重要动产及无形资产Properties,valuableassetsandintangibleassets
土地权属Landproperty
房产权属Houseproperty
车辆清单Automobiles
专利权及专有技术Patentsandself-developedtechnologies
以上资产抵押担保情况Mortgageandcollateralstatusontheabovelistedassets
十二:公司涉诉事件Lawsuits
作为原告诉讼事件Lawsuitputoutbythesubjectcompany,asPlaintiff
作为被告诉讼事件Lawsuitagainstthesubjectcompany,asDefendant
十三:其他有关附注Otherissuesandcomments
公司股东、董事及主要管理者是否有违规情况Violationsbyanyoftheshareholders,directorsandexecutivesifthere’sany
公司有无重大违法经营情况Significantbusinessoperationalviolationsbythecompany
上级部门对公司重大影响事宜Impactandinfluencefromgovernmentadministrativedepartmentsonthesubjectcompany
十四:企业经营面临主要问题Businessobstaclesandoperationaldifficulties
困难或积极因素Obstacles&difficultiesandthenegativeimpactsorpositiveifthere’sany
应对措施Solutions
