尽职调查清单中英文
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
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)。
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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”）。
1.Definitions/释义In this checklist, except as the context requires otherwise:在此清单中，除非另行规定：1.1“AIC” shall mean the State Administration for Industry & Commerce andits authorized local agency.“工商局”系指国家工商行政管理局及其授权地方部门。
1.2“Approval Authority” shall mean the Ministry of Foreign Trade andEconomic Cooperation and its authorized local agency, of which:“审批机关”系指对外贸易经济合作部或其授权地方部门，其中：(i)for general government bodies in a municipal level, shall meanthe local bureau of foreign trade and economic cooperation(formerly the local commission of foreign trade and economiccooperation);对于一般市级政府机构，系指当地对外贸易经济合作局（原对外贸易经济合作委员会）；(ii)for special government bodies in bonded zones or developmentzones, shall mean the local administrative committee.对于保税区或开发内政府机构，系指当地管理委员会。
1.3“SAFE” shall mean the State Administration of Foreign Exchange and itsauthorized local agency.“外管局”系指国家外汇管理局及其授权地方部门。
1.4“Quality Supervision Authority” shall mean the General Administration ofQuality Supervision, Inspection and Quarantine and its authorized localagency.“质监局”系指国家质量监督检验检疫总局及其授权地方部门。
1.5“Labor Authority” shall mean the Ministry of Labor and Social Securityand its authorized local agency.“劳动部门”系指劳动和社会保障局及其授权地方部门。
2.Constitutive Documents/基本文件2.1Certificate of Approval (including initial copy and all of its amendment).批准证书（包括最初版本及其所有变更）。
2.2Business license (including initial copy and all of its amendment).营业执照（包括最初版本及其所有变更）。
2.3Joint Venture Contract (including all of its amendments, not applicable toWFOE).合营合同（包括所有其所有变更，不适用于独资企业）。
2.4Articles of Association (including all of its amendments).章程(包括其所有变更)。