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 Tax

As 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。以下提及之“历史期间”是指截至年、年及年月日止之年度（以下简称“、及财政年度”）以及截至年及年月日止

个月期间（“____ __及___ __中期”）。因此，历史期间包括_ __个独立期间。请注意资料清单包括三个部分：1）财务及会计；2）税务；3）讨论事项。

I. Financial and Accounting财务及会计

General综合

1.Annual audited financial statements of the Group and Companies for Fiscal____, _____and _____.

贵集团及各集团公司_ ___、__ ___ 及______财政年度的已审计财务报表。

2.Confidential information memorandum about the Group.

贵集团之商业计划书。

3.Monthly unaudited financial statements of the Group and Companies for the historical period.

贵集团及各集团公司历史期间每月未经审计的财务报表。

4.Assistance in gaining access to [name of accountants]’s [Year] and [Year] audit working papers of the

Group and Companies.

协助获取__________ （审计师名称）为贵集团及各集团公司进行__ ___年度及_ ____年度审计的工作底稿。

5.Determine whether the Group is using accounting methods where other acceptable or even preferable

methods should be used. Compare the accounting policies of the Company to the accounting policies of certain competitors as described in publicly available reports.

了解贵集团是否应采用其它认可或更可取的会计方法。将贵公司的会计政策与公开报告中所提到之竞争对手的会计政策作比较。

6.Summary of audit adjustments recorded during the historical period.

历史期间内审计调整记录概要。

7.Copies of any independent accountant’s management letters or outside consultants’ reports issued during

the historical period.

历史期间内由独立会计师签发的经营管理建议书或外间顾问报告之副本。

8.Reconcile unaudited financial statements for Interim [ ] and [_____] to the general ledger.

将___ _及__ _ __年度未审阅之中期财务报表和总帐进行对帐。

9.Written summary of services provided to or by and charges to or from related parties during the historical

period, including other businesses owned by executive management. Also, include in the summary the basis (such as, whether it is tax-driven, it has a commercial basis, it is non-arms length, etc) of these transactions.

历史期间内所提供给关联公司或从其得到之各项服务，以及有关收入支出的书面概要，包括经营管理层拥有的其它业务。另外，在概要中包括进行这些交易的基准（如是否为税务原因驱使，其商业基础，非公平性等）。

10.Group and department organizational charts and legal entity charts. Separately identify consolidating

entities and non-consolidating entities, include reason(s) for not consolidating into the Group accounts.

贵集团组织结构及法定实体组织图。独立识别属与合并及不属于合并之各个实体，指出不与集团报表进行合并之原因。

11.Copies of the Company’s art icles of incorporation, such as joint ventures agreement and any supplementary

amendments, copies of business commercial and commercial registration and any other governmental approvals documents.

贵公司所有成立文件之副本，如合资公司协议及任何有关补充和修改。商业登记、营业执照及任何政府批准文件之副本。

12.Copies of exclusive or significant contracts entered by the Group.

贵集团已签订之重要或独家性的合同副本。

13.List of licenses, patents, copyrights and other intangible assets owned by the Group. Also separately list

those that are not owned but are used by the Group (include the costs, variable or fixed, of using these intangible assets).

贵集团拥有之牌照、许可证、专利及其它无形资产之清单。同时，分别列出以上各项正由贵集团使用但并非由贵集团拥有之无形资产（包括使用以上无形资产之固定及变动成本）。

14.Documents relating to material patents, copyrights, licenses, trademarks, etc – issued or pending.

有关重要专利、版权、牌照、许可证、商标等之文件 - 已办理或正在办理。

15.List of board members and list of all shareholders and size of holdings; current shares outstanding.

董事会名单，所有股东之名单及其股权，及现时发行之股份。

16.Schedule of all options, warrants, rights and any other dilutive securities with exercise price and vesting

provisions.

所有期权，认股权证及其它会稀释股本之证券的明细表，包括其行使价及授予条款。

17.Extract of banking facilities granted to the Group.

贵集团银行贷款额度之摘录。

Historic consolidating financial statements (Group level) 历史合并财务报表（集团层面）

18.Consolidations (balance sheets, income statements and cash flows) and the consolidation adjustments for

each period in the historical period.