跨國公司收購中國公司的_DD_Checklist(中文簡版)

1、盡職調(diào)查清單樣本（國際公司收購中國公司）財(cái)務(wù)及公司概況盡職調(diào)查清單1. 3年來的年度審計(jì)報(bào)告和季度財(cái)務(wù)信息- 收入帳單- 資產(chǎn)負(fù)債表 (附備注)- 現(xiàn)金流量表- 月度經(jīng)營狀況（之前12個(gè)月）- 預(yù)算與實(shí)際情況- 銷售和毛利潤細(xì)目分類： - 以產(chǎn)品分類- 以地域分類- 過期應(yīng)收賬款的時(shí)間清單2. 財(cái)務(wù)狀況- 未來兩年月度財(cái)務(wù)狀況預(yù)估，包括以產(chǎn)品分類的收入情況，客戶及銷售渠道（完整的收入賬單，資產(chǎn)負(fù)債表，現(xiàn)金流量表）- 主要營收項(xiàng)目及展望（提供獨(dú)立的報(bào)告）- 商業(yè)模式前瞻- 商業(yè)風(fēng)險(xiǎn)（本地，國際）- 定價(jià)- 經(jīng)濟(jì)假設(shè)（敏感度分析）- 資本支出，貶值和運(yùn)轉(zhuǎn)需求的解釋- 外部財(cái)務(wù)安排設(shè)想（假設(shè)需要）3

2、. 資金結(jié)構(gòu)- Schedule of any warrants （授權(quán)）- Options（買賣特權(quán)）- Rights or potentially dilutive securities （潛在分潤賬戶）with exercise prices and vesting provisions （授權(quán)準(zhǔn)備金）- Summary of all debt instruments （負(fù)債手段）credit facilities （信貸來源） with salient terms and conditions- 資產(chǎn)負(fù)債表以外的負(fù)債- 資本損失4. 其它財(cái)務(wù)信息- 稅金摘要（本地及國際費(fèi)率），包括損失

3、結(jié)轉(zhuǎn)下期- 收入識別政策- 普通會計(jì)政策- Schedule of financing history股權(quán)融資歷史紀(jì)錄-for equity 資產(chǎn)凈值, warrants授權(quán) and/or debt負(fù)債 (日期, 投資人, 投資額, 所有權(quán)百分比和含蓄價(jià)值)5. 產(chǎn)品- 產(chǎn)品介紹以及在收入中的貢獻(xiàn)- 主要消費(fèi)者- 新產(chǎn)品和既有產(chǎn)品維護(hù)，增進(jìn)，升級時(shí)間表- 成本結(jié)構(gòu)和收益率 6. 消費(fèi)者信息- 主要客戶代表名單 名字, 地址, 聯(lián)系電話, 使用產(chǎn)品和時(shí)間 - 戰(zhàn)略關(guān)系名單- (名字, 聯(lián)系電話, 收入貢獻(xiàn), 市場協(xié)議)- 消費(fèi)者渠道收入 (占公司收入5%或以上消費(fèi)者的名字和聯(lián)系電話)- 過去2年

4、內(nèi)終止的重要客戶關(guān)系情況7. 研發(fā)- 研發(fā)設(shè)備- 策略- 主要人員- 主要活動 - 新產(chǎn)品管道- 現(xiàn)狀與時(shí)間安排- 研發(fā)成本- 執(zhí)行所需的關(guān)鍵技術(shù)8. 管理與人員- 組織機(jī)構(gòu)表 - 公司人員流動的歷史 包括職員總數(shù)（按職能和地域劃分）、職能和工作地點(diǎn)高級管理人員簡介 (聘用歷史, 年齡, 為公司提供的服務(wù), 現(xiàn)職的任職時(shí)間等)- 重要員工關(guān)系問題(過去，現(xiàn)在和未來)- 人員周轉(zhuǎn) (過去2年) 和關(guān)鍵空缺職位法律盡職調(diào)查清單1. 公司總部、子公司控股公司, 子公司，聯(lián)營公司，和其他持有公司利益，并且實(shí)施相似業(yè)務(wù)的其他公司詳細(xì)資料。如果有，請?zhí)峁┟總€(gè)上述企業(yè)的資料。2. 公司契約2.1. 公司買賣

5、契約書以及聯(lián)合文本復(fù)印件1份：營業(yè)執(zhí)照，原始執(zhí)照以及法人更改的營業(yè)執(zhí)照復(fù)印件各一份2.2. 過去三年審計(jì)賬目（合并過的）復(fù)印件和目前的營業(yè)或內(nèi)部會計(jì)賬戶詳情2.3. 最新的公司資本份額和股東核定資本，發(fā)行資本，股票分級，期權(quán)等詳細(xì)情況。 2.4. 請給出具體細(xì)節(jié)Please give details of 從公司設(shè)立起核定資本，發(fā)行資本的變化情況，all changes in the authorised and issued share capital since incorporation including details of 資本份額是否減少過，兌換過，更該過，整理過，細(xì)分過，重新分

6、類過，或者買賣過。whether or not any of the share capital has at any time been reduced, redeemed, converted, consolidated, sub-divided, re-classified or purchased by the Company.2.5. 公司注冊地址。2.6. 公司法定文件的保存地點(diǎn)。2.7. 公司主管的名字，地址，工作頭銜，以及其他相關(guān)信息（持股情況）。2.8. 公司秘書名字，地址。2.9. 公司近來商業(yè)活動內(nèi)部報(bào)告的復(fù)印件。2.10. 公司所有的投資清單，列出投資是否是直接股權(quán)投資

7、，公開交易的股票。2.11. 除公司名字之外，公司用來經(jīng)營業(yè)務(wù)的名字，包括品牌。2.12. 請確認(rèn)公司符合1985年公司法及其修正案的有關(guān)規(guī)定，并保證在規(guī)定時(shí)間期限內(nèi)將相關(guān)文件上交到公司注冊機(jī)構(gòu)或其他權(quán)威機(jī)構(gòu)Please confirm that the Company has complied with the provisions of the Companies Act 1985, as amended, and made all returns and delivered copies of any documents required to be delivered by the C

8、ompany to the Registrar of Companies or any other authority within the prescribed time limits.3. 公司資產(chǎn)3.1. 公司是否合法擁有適宜銷售的所有資產(chǎn)（除了用于公司日常運(yùn)營的流動資產(chǎn)）3.2. ？Is the Company the beneficial and legal owner of, with good marketable title to, all its assets (except for current assets disposed of by the Company in t

9、he ordinary course of business)?3.3. 公司業(yè)務(wù)是否基于或利用由賣主活和賣主有關(guān)的人所擁有的資產(chǎn)，設(shè)備或服務(wù)？Does the Companys business depend on or use any assets, facilities or services owned or supplied by the vendor(s) or any person connected with any of the vendors?4. 不動產(chǎn)和租賃財(cái)產(chǎn)4.1. 公司業(yè)務(wù)運(yùn)營的主要前提是什么?4.2. A schedule of all properties o

10、wned and/or occupied by the Company（公司擁有的資產(chǎn)） with a full description and in the case of leaseholds, copies of the leases and of any sub-leases or tenancy agreements and of any licences relating to or outstanding notices affecting any property （如果是租賃的資產(chǎn)，提供租賃合同，分租合同，以及其他相關(guān)證件）. Are any properties held

11、through nominees?4.3. 資產(chǎn)的新近使用詳情Details of the current use of each of the properties.4.4. 資產(chǎn)計(jì)劃復(fù)印件Copies of plans of the properties.4.5. 計(jì)劃許可復(fù)印件Copies of any planning permissions.4.6. 資產(chǎn)抵押或費(fèi)用的復(fù)印件Copies of any mortgages or charges affecting any property.4.7. 已獲得的資產(chǎn)估價(jià)復(fù)印件Copies of any recent valuations w

12、hich may have been obtained.4.8. Whereabouts of title deeds and names and addresses of solicitors who acted on the purchase of freeholds and grant of leaseholds. Copies of title deeds or loan of the originals.承接不動產(chǎn)買賣，和準(zhǔn)予租賃案子的律師名字，地址，以及地契下落等。地契復(fù)印件4.9. Particulars of any positive or restrictive covena

13、nts relating to the use of any land or buildings of the Company.關(guān)于使用公司用地或建筑的契約細(xì)節(jié)4.10. Particulars of any continuing liabilities for the payment of rent and/or for any other liability under any lease which at any time has been assigned.續(xù)約租賃的租金支付義務(wù)和/或者其他在租賃合約下的義務(wù)。4.11. Details of any outstanding dispu

14、tes, claims or proceedings relating to any of the properties, including claims arising from breaches of covenants, planning and other regulatory legislation.關(guān)于資產(chǎn)的爭紛，聲明或行動，包括關(guān)于違背契約，計(jì)劃和其他規(guī)定的聲明 4.12. 為公司提供服務(wù)的合同（如：電，煤氣，水等）Any contract for the supply to any premises of the Company of services (such as el

15、ectricity, gas, water, etc) containing any unusual or special terms or any contract for the disposal of trade effluent. Is any difficulty in such disposal in the future foreseen by the Company? 公司未來對這些服務(wù)的配置會產(chǎn)生困難嗎?5. 環(huán)境(Note environmental relates to impacts on, and rules for the protection of, enviro

16、nmental media, flora, fauna, persons and property and includes coverage of matters as waste, contaminated land, discharges, emissions, noise, dangerous substances, nuisance and health and safety.)5.1. Details of how long the Company has been at the properties it owns or occupies and a brief descript

17、ion of the activities carried on at such properties. 公司在其所擁有的物業(yè)經(jīng)營有多久了？在這里舉行過的商業(yè)活動簡單介紹。5.2. Copies of any environmental audits or other such reports and investigations in relation to the Companys operations or in respect of any properties that it now or in the past owned or occupied.關(guān)于公司運(yùn)營或者現(xiàn)在或以前擁有的物

18、業(yè)環(huán)境審計(jì)或其他報(bào)告復(fù)印件5.3. A list of all consents, licences, authorisations and registrations held or required to be held (if none, please state) by the Company relating to environmental matters.公司關(guān)于環(huán)境項(xiàng)目的允諾，執(zhí)照，權(quán)威認(rèn)證，注冊等的目錄列表（如果沒有，請注明）5.4. A list of any and all dangerous or harmful substances stored, treated,

19、handled, disposed of or transported on to any property owned or occupied by the Company (if none - please state).公司存儲的，處理過的，或傳送到公司所有的物業(yè)的危險(xiǎn)品或有害物質(zhì)清單5.5. Details of any known or suspected environmental problems from已知或疑似的環(huán)境問題(i) past acts of the Company公司的以往行為; or (ii) acts of third parties at any prop

20、erty owned or occupied by the Company在公司所有物業(yè)的第三方的行為. If none, please state. 如沒有，請注明。5.6. Details of sites formerly owned/occupied by the Company and the use that these sites were put to during such ownership/occupation.公司曾經(jīng)擁有或占用的物業(yè)，及其使用的詳細(xì)情況5.7. Details of any environmental liabilities on the Compan

21、y under contract e.g. environmental indemnities or warranties or covenants in leases.合同夏公司應(yīng)承擔(dān)的環(huán)境義務(wù)。如環(huán)境保證獲賠償?shù)钠跫s5.8. Details of any insurance policy held by the Company relating to environmental matters, claims made under such policies and details of any matters which might give rise to such policies

22、being vitiated or avoided.公司關(guān)于環(huán)境保護(hù)的政策6. 商業(yè)合同，執(zhí)照以及許可6.1. Details of any hire purchase 租購, credit sale賒銷, rental leasing and similar agreements. Details of any non-compliance with the terms of such agreements.6.2. Details or copies of all long-term commercial or other contracts長期商業(yè)或其他合同, capital commi

23、tments 資金委托事項(xiàng)and contracts incorporating unusual terms with customers or suppliers including supply contracts供應(yīng)合同 and manufacturing agreements生產(chǎn)協(xié)議.6.3. List of major customers (i.e. those accounting for more than five per cent of turnover) and value of sales to each in last three years過去3年中主要消費(fèi)者的名單以

24、及銷售價(jià)值. If none, please state.6.4. List of major suppliers 廠商名單(i.e. those accounting for more than five per cent of goods or material purchased) and value of purchases from each in last three years. If none, please state.6.5. Details of dealings with overseas countries海外業(yè)務(wù) - list of all overseas mar

25、kets directly or indirectly supplied, with value of sales to each country in last three years過去三年中海外直接或間接市場以及各國銷售價(jià)值.6.6. Details or copies of all sale agreements銷售協(xié)議, sale discount arrangements銷售折扣安排, licences, agency and distribution agreements代理處和分銷商協(xié)議. Details of trade or professional association

26、s 公司參加的商業(yè)或?qū)I(yè)協(xié)會of which the Company is, or of which the Company is required to be a member and of any rules or codes of conduct of such association 協(xié)會章程，代碼(whether a member or not) with which the Company is expected to comply or does in fact comply.6.7. Copies of all conditions of business 業(yè)務(wù)條件includ

27、ing for purchase or sale or the provision of services which are in standard form or otherwise in regular use by the Company公司日常運(yùn)用的或是標(biāo)準(zhǔn)格式.6.8. Copies of all contracts entered into by the Company relating to the acquisition or disposal of companies, businesses or fixed assets關(guān)于收購或公司業(yè)務(wù)，固定資產(chǎn)的處置等的合同 duri

28、ng the last six years 過去6年內(nèi)(if none, please state).6.9. Is the Company party to any agreement the terms of which are subject to termination or early termination or alteration of the effective terms thereof in the event of any change in the beneficial ownership of the shares of the Company or any of

29、them, or in the event of the Company becoming a public company or its shares or any of them or the shares of its parent or holding company becoming quoted on a recognised stock exchange? Are there any restrictions on the alteration of the Companys business? If so, please give particulars.公司股權(quán)轉(zhuǎn)變的相關(guān)事項(xiàng)

30、6.10. Copies of all outstanding mortgages按揭, charges費(fèi)用, debentures 債券and guarantees抵押品 and of all trust deeds信托契據(jù) constituting loan stocks.6.11. Details (including the rates of interest payable and repayment terms) of all loans made or proposed to be made to or by the Company including all inter-com

31、pany loans 公司內(nèi)部貸款and indebtedness債務(wù).6.12. Details of any agreements regulating any joint venture to which the Company is a party.公司作為合資企業(yè)一方的協(xié)議細(xì)節(jié)6.13. Details of any factoring代收帳款, invoice discounting發(fā)票折扣, stock financing 股票資金or similar agreement by the Company.6.14. Particulars of any special licenc

32、es and consents held by the Company under which business is carried on公司運(yùn)營的特殊執(zhí)照和允諾, eg: under Consumer Credit Act 1974. Confirm that the Company has all necessary licences, consents, permits and authorities (public and private) required to enable it to carry on its business effectively in the places

33、 and in the manner in which the business is now carried on.7. 管理人員和員工7.1. Copies of all service contracts with directors and senior executives與管理人員和高級執(zhí)行人員簽訂的服務(wù)合同復(fù)印件, members of their families 家庭成員and other connected persons其他聯(lián)系人, copies of statements of terms and conditions or contracts 合同細(xì)則and, if

34、any, the staff handbook applicable to all other employees and copies of all contracts for the provision of services by consultants and other self employed contractors最好有員工手冊. Where such contracts are not in writing or where the contractual provisions have been amended since the contracts were execut

35、ed please supply full details of the current terms and conditions applicable in each case including copies of any relevant board resolutions.7.2. List of all persons employed 所有雇用的人員名單by the Company showing name名字 of employee and employer員工和雇傭者, date of commencement of continuous employment工作起始日期, j

36、ob title工作名稱, salary薪水, bonus and/or commission arrangements獎(jiǎng)金或委任安排, hours of work工作時(shí)間, benefits-in-kind利益, notice period required to terminate employment and age雇用結(jié)束和年齡的備注7.3. Has any director or employee of the Company given notice terminating his or her contract of employment or is any director o

37、r employee under notice of dismissal?管理人員或員工給告知解聘或免職的備注7.4. Details of any trade union recognised to any extent by the Company together with a copy of any collective agreements and brief details of current and historic labour relations.工會關(guān)系協(xié)議和與工會關(guān)系的歷史7.5. Details of any share option, share incentive

38、, profit-sharing or profit-related pay arrangements in which any of the employees, including directors, are eligible to participate and copies of all relevant documentation together with full details of all rights granted thereunder to employees and directors of the Company.管理人員或員工享有的股票激勵(lì)，利益激勵(lì)或與之相關(guān)的

39、公司安排，以及相關(guān)的文件復(fù)印件7.6. Details of ex gratia payments made in the last 12 months and of any current or former employees in respect of whom the directors consider the Company to be under a moral obligation to provide retirement or death, accident, sickness or disability benefits. 公司對于退休，死亡，意外，疾病，殘疾等方面的利益

40、規(guī)定7.7. Details of all voluntary pensions or payments and of any current arrangements (whether legally binding or not) for the making of any pension or ex gratia payments to employees or former employees not covered in the reply to 7.6 above.公司為現(xiàn)任員工或以前的員工自愿支付的養(yǎng)老金（不限于法律規(guī)定必須支付的項(xiàng)目）7.8. Details of any ag

41、reements or arrangements (whether or not legally binding) to alter the present rates of remuneration of, or to make any bonus or incentive payments to, or alter or add to any benefits payable or made to, any director or employee.員工報(bào)酬或紅利的支付安排7.9. Details of any special redundancy arrangements establi

42、shed冗員安排7.10. Details of any relevant transfers 相關(guān)的人員傳輸 (as defined in the Transfer of Undertakings (Protection of Employment) Regulations 1981 (as amended) to which the Company has been a party during the last five years.7.11. Details of any outstanding loans or advances to any employees or ex-empl

43、oyees of the Company公司現(xiàn)任或之前員工的貸款. Is it the practice of the Company to make loans or advances to employees?是否公司慣例？7.12. Copies of all contractual documentation in relation to any agency staff used by the Company.與公司有關(guān)系的代理商員工契約文件復(fù)印件8. PENSIONS養(yǎng)老金Details of all pension 養(yǎng)老金or life assurance 壽險(xiǎn)and sick

44、pay 病假工資and disability schemes 殘疾方案operated by the Company for its employees or in which employees of the Company participate, including in the case of each of the pension and/or life assurance scheme, the following information and/or copies of the following documentation:8.1. all the trust deeds 信托

45、契據(jù)and rules 規(guī)則including a consolidated copy包括整理過的副本, if this is available;8.2. all explanatory booklets relating thereto;相關(guān)解釋8.3. the report on the most recent actuarial valuation or funding review of the scheme最近的保險(xiǎn)精算估價(jià)和方案的資金回顧 (whether in draft or final form草本或最后表格都可以) and of any subsequent writte

46、n recommendations of an actuarial nature保險(xiǎn)精算師的文本介紹;8.4. confirmation from the Inland Revenue as to the approval of the scheme國內(nèi)稅收機(jī)構(gòu)核準(zhǔn)的方案;8.5. all relevant contracting out certificates所有相關(guān)的合同證書;8.6. a list of members together with details of current contribution levels for both employee and employer

47、contributions;員工績效清單8.7. details of any proposed amendment to the scheme which has been announced or is being considered;已經(jīng)宣布的或正在考慮中的方案的修改8.8. details of any discretionary increases to pensions in payment or in deferment under the scheme granted in the previous five years;前5年批準(zhǔn)的養(yǎng)老金方案的自然增長或延期支付情況。8.9

48、. details of any discretionary practices which may have led any person to expect additional benefits in a given set of circumstances (by way of example (but without limitation) on retirement at the behest of the Company or in the event of redundancy).9. INSURANCES AND BANKING ARRANGEMENTS保險(xiǎn)和銀行安排9.1.

49、 Particulars of all existing insurances of the Company and of any outstanding claims thereunder.公司現(xiàn)有的保險(xiǎn)細(xì)節(jié)9.2. Have all premiums due in respect of these policies been fully paid and what are the renewal dates?全部的保險(xiǎn)單是否已經(jīng)付清，續(xù)簽的時(shí)間？9.3. Details of any material claims against insurers by the Company in th

50、e last five years過去5年內(nèi)公司與保險(xiǎn)公司的重要聲明.9.4. Name and address of the Companys insurance brokers.公司保險(xiǎn)經(jīng)紀(jì)人的名字，地址9.5. Name and branch address of all banks in which the Company has an account, together with copies of all existing mandates and details of bank facilities and balances outstanding as at a recent

51、date.公司開戶的銀行名稱和分行地址，以及這些帳戶最近的借貸情況10. INTELLECTUAL PROPERTY知識產(chǎn)權(quán)10.1. Has the Company disclosed to any persons (other than those who owe it duties of confidentiality) any of its intellectual property or other confidential information or property, or trade secrets or confidential business information?公

52、司又沒有透露過知識產(chǎn)權(quán)以及其他保密信息，或商業(yè)秘密等？10.2. Please confirm that all information, trade marks商標(biāo), copyright 版權(quán)and database rights 數(shù)據(jù)庫relating to the making or marketing of any products or services of the Company are owned by it or supply copies of valid grants of rights to use them and that it has complied with

53、the terms of those grants and made all payments due under them.提供以上知識產(chǎn)權(quán)使用的有效證件，并結(jié)清所有應(yīng)結(jié)款項(xiàng)10.3. Documents about any agreement respecting any rights under design right, copyright or database rights.關(guān)于設(shè)計(jì)權(quán)，版權(quán)，數(shù)據(jù)庫等的相關(guān)協(xié)議文件10.4. Documentation about any pending or concluded litigation in matters involving co

54、pyrights or design rights.與版權(quán)和設(shè)計(jì)權(quán)有關(guān)的已結(jié)或未結(jié)訴訟的文件10.5. A list of information that is considered proprietary and protected by a trade secret, 與所有權(quán)和商業(yè)秘密保護(hù)相關(guān)的信息清單and any agreements relating to any licences granted to the Company or by the Company to use technical know-how or trade secrets.頒發(fā)給公司或由公司頒發(fā)的使用技術(shù)

55、或商業(yè)秘密的協(xié)議10.6. A list of all registered and unregistered trade marks 注冊或未注冊的商標(biāo)and service marks rights (including details of the specifications and goods/services in respect of which the marks are used) owned by the Company or used by the Company公司擁有或使用的, including details of all restrictions on the

56、use of these trade marks.包括商標(biāo)使用的具體限制10.7. Copies of all prior and active licenses involving trade marks including all distribution agreements affecting or involving trade marks.10.8. Details of all pending or concluded proceedings involving the Companys trade marks 與公司商標(biāo)有關(guān)的所有行動and all trade mark/pas

57、sing off claims pending, threatened or concluded against the Company所有未決的，即將來臨的和已經(jīng)結(jié)束的商標(biāo)聲明.10.9. Documentation respecting all assignments of intellectual property including trade marks and/or copyrights, especially intercompany documentation affecting the Companys intellectual property.關(guān)于知識產(chǎn)權(quán)分配，包括商標(biāo)和

58、/或者版權(quán)的所有文件，尤其是公司內(nèi)部的相關(guān)文件10.10. All documentation relating to trade marks or copyrights wherein the Company has been named the assignee and where it has been named the assignor.所有公司已明確受讓人和讓與人的與商標(biāo)和版權(quán)相關(guān)的文件10.11. Identify any and all security interests in and/or pertaining to any of its intellectual property.鑒別任何與知識產(chǎn)權(quán)相關(guān)的11. INFORMATION