财务尽职查资料清单.doc

财务尽职调查资料清单 Information requested 所需资料 Completed 完成 Still Collecting 仍在收集 Not Applicable/ Available 不相关/没有 A Financial due diligence 财务审慎调查 1 Business background 公司背景 1.1 Approval certificate for establishment 批 准 证 书 1.2 Business licence 营 业 执 照 1.3 Joint venture contract 合 作 / 合 资 协 议 1.4 Articles of association 企 业 章 程 1.5 Capital verification reports 验资报告 1.6 The Targets business history including year of establishment, major subsidiary acquisition / disposition, launch of new line of business, major markets and customer focus and future plans 简述公司自成立到现在的简史，主要下属公司的收购和出售，新业务的开办计划，重要客户和市场的开发，近期的经营计划 1.7 Copies of any Shareholders, Management and Board of Directors meetings minutes and resolutions of all Target companies 股东/管理层/董事会决议 1.8 Organisational chart of the Target showing legal entities, ownership % and place of incorporation 目标公司组织结构图，并注明各独立法人公司、所占股权百分比、及成立地点 2 Policies and internal control procedures 会计政策和内部管理程序 2.1 Summary of policies and practices for monitoring and controlling the business, including profitability, working capital requirements, performance against forecast 请总结在监控业务方面的证策和操作， 包括利润控制，营运资本需求， 业绩表现与预期的差异的分析 2.2 Summary of cash management policy, procedures, systems and controls (including foreign exchange if applicable) 请总结在现金流上的管理政策和程序， 包括外币兑换政策（如有) 2.3 Details on revenue recognition policies, rebate and sales allowance policies and granting procedures 请详述销售确认，销售回扣和销售折扣的政策 2.4 Details of Targets credit granting, billing and collection policies and procedures 请详述投资目标对客户的信用授予、发票开具、及款项回笼的程序详情 2.5 Details on fixed assets provisioning policy 请详述固定资产跌价准备的会计政策 2.6 Details on inventory policies - recognition criteria, valuation and internal controls procedures 请详述存货管理的政策包括存货确认的标准，存货评估和内部管理程序 3 Financial information 财务材料 3.1 Targets consolidated accounts (internal and audited, if available) for each of the year ended [31 December 2003, 2004, 2005] and for the latest period available 2003, 2004及2005年年度投资目标合并财务报表(经审计，如有)的复印件 3.2 All Targets subsidiari