德隆国际投资集团企业尽职调查

企业尽职调查内容提纲ContentsofDueDiligence内容纲要Thebasicinformation,evolvementand structureoftheHumanMarketing，Sales,andcustomerEnterprisesresourcesandproductionBusinessIndustryFinancialProfitabilityCashflowCreditor’srightsandProperties,valuableassetsandintangibleOtherissuesandBusinessobstaclesandoperational尽职调查提纲ContentsofDueDiligence一：企业基本情况、发展历史及结构：Thebasicinformation,evolvementandstructureofthe法定注册登记情 股权结构Ownership下属公 SubsidiariesandKeyeventsofpurchasingandselling经营范围Business二：企业人力资源Human管理架构（部门及人员）Managementstructure(Departmentsand董事及高级管理人员的简历ResumeofDirectorsoftheBoardandmembersoftheuppermanagementteamPoliciesoncompensations,rewardsand员工的工资及整体薪酬结构SalaryRecruitmentsandtrainingBenefitsPolicy,e.g.三：市场营销及客户资源Marketing,SalesandCustomer产品及服务Productsand重要商业合同Importantbusiness市场结构MarketDistributionSalespoliciesandSalesmanagement定价政策PricingCredit&Riskexposuremanagement市场推广及销售策略Marketingandsalesstrategy促销活动Promotionactivities售后服务Post-salesCustomerbasecompositionandcustomer四：企业资源及生产流程管理Enterpriseresourcesandproduction加工厂FactoryandEquipmentsandproductionResearchand采购策略Purchasing采购渠道Purchasing供应商重大商业合同Importantbusiness五：经营业绩Business会计政 AccountingAuditingresultsofthelastthreeyearsifAnalysisonbusinessperformancesalesrevenueandgrossprofitofthelastthreeyearsifavailable三年的经营及管理费用分析AnalysisonoperationandadministrationexpensesofthelastyearsifAnalysisonnon-frequentandabnormalactivitiesofthelastthreeyearsifavailable各分支机构对整体业绩的贡献水平分析Analysisonthecontributionofeachsubsidiarytooverallbusiness六、公司主营业务的行业分 IndustryCurrentsituationandanticipationofindustrydevelopmentAnalysisonbusinessenvironmentandoperationalrisksinThesubjectcompany’spositionandinfluenceinthe七：公司财务情况FinancialThreeyearsBalanceSheetif资产投保情况分析AnalysisonassetsinsuranceCapitalanddebtsinforeignAuditorsopiniononthefinancialreportsofthepastyears最近三年的财务预算及执行情况Financialbudgetsandperformingstatusofthelastthreeyearsifavailable固定资产Fixed或有项目（资产、负债、收入、损失）ContingentItemsonassets,debts,income,（）IntangibleAssets,e.g.patent,logoandotherintellectualpropertyrights八：利润预测ProfitabilityProfitforecastofthenexttwo预测的假设前提AssumptionsoftheFoundationoftheCurrentyear’sbudgetperforming九：现金流量预测CashflowCommercialandBankCredit贷款需 Needson借款条款Borrowing十：公司债权和债务Creditor’srightsand（一）Creditor’sDetailsofCollateral/guaranteestatusonthe债权期限Durationofthecreditor’s债权是否提起诉讼Legalactions（二）债务DebtsandDetailsoftheCollateral/guaranteestatusonthe债务抵押、质押情况Mortgageand债务期 Durationofthe债务是否提起诉讼Legalactions十一：公司的不动产、重要动产及无形资产Properties,valuableassetsandintangible土地权属LandpropertyHouseproperty车辆清单AutomobilesPatentsandself-developedMortgageandcollateralstatusontheabovelisted十二：公司涉诉事件Lawsuitputoutbythesubjectcompany,asPlaintiff作为被告诉讼事件Lawsuitagainstthesubjectcompany,asDefendant十三：其他有关附注OtherissuesandcommentsViolationsbyanyoftheshareholders,directorsandexecutivesifthere’sanySignificantbusinessoperationalviolationsbythe上级部门对公司重大影响事宜Impactandinfluencefromgovernmentadministrative