盡職調(diào)查Information-request-list(13頁)

1、精品資料推薦INFORMATIONANDDOCUMENTATIONREQUIRED資料要求清單Comments注明Thelistbelowistheinformationnecessaryfortheduediligencework.Theobjectiveofthelististomakesurethatourteamcansmoothlystartitsduediligenceworkaccordingtothedatenotedonengagement.Itispossiblethatthelisdtoesntcoveralltheinformationweneededinourwork

2、.So,wewouldaskforotherinformationnotincludedinthelist.以下清單列明在對(duì)貴公司進(jìn)行財(cái)務(wù)評(píng)閱之所需資料，此清單之目的是為了確保有足夠的資料使得評(píng)閱小組能夠在業(yè)務(wù)約定書約定之開始工作日期順利開展工作。Thefollowinglistmaybenotincludesalldocumentsandinformationweneeded,soadditionalinformationwillberequiredtoprovideduringourfinancialduediligence.清單所列之資料可能未有全面概括所需資料，因此在評(píng)閱過程中可能會(huì)提

3、出獲取附件中未列出的資料。1 Relatedlegalmaterials有關(guān)法定資料1.1 Organizationchart（includinginvestors,investorsholdingcompany,subsidiariesandetc.）andlistthelegalnameofthesecompanies;公司組織結(jié)構(gòu)圖（包括該公司之投資者、投資者之母公司、公司的子公司等）并列出該些公司之法定名稱；1.2 Organizationchartofthemanagementandorganizationstructure;公司管理層組織結(jié)構(gòu)圖和組織機(jī)構(gòu)情況；1.3 Busines

4、slicenseissuedbySAIC;國家工商管理局發(fā)出的營業(yè)執(zhí)照；1.4 Jointventureagreementandcontract,articlesofassociation,importandexportlicenseandotherrelateddocuments;（ifany）公司合同、章程、進(jìn)出口許可證（或其他經(jīng)營性之許可證）及其他相關(guān)文件；（如有）1.5 MinutesofBoardandShareholdersmeetings;股東會(huì)議及董事局會(huì)議之會(huì)議記錄；1.6 Foreignexchangeregistrationcertificate;（ifany）外匯登記證

5、；（如有）1.7 Insurancecontracts(Fixedassets,Employeesandothers);保險(xiǎn)合同(固定資產(chǎn)、勞工及其他)；2 HRrelatedinformation人事相關(guān)資料2.1 Staffcompensationandbenefitsandcompensationavailabletoemployees;貴公司的員工薪酬及福利制度；2.2 Headcountofeachfunctionaldepartmentandworkshop;各車間及職能部門2006年度平均人數(shù)；2.3 Socialsecuritiescommitment(whetherinwri

6、ttenororal),ifany;請(qǐng)?zhí)峁┥鐣?huì)保險(xiǎn)的相關(guān)承諾(書面或口頭形式)，如有；3 Generaloperation業(yè)務(wù)之概況3.1 GeneraldescriptionandbusinessplanoftheCompany;概述貴公司之一般業(yè)務(wù)性質(zhì)及商業(yè)計(jì)劃3.2 Detailsofitsmainequipmentincludingthedateofacquisition,dateofputtingintouseandanypossibleimprovementproject;貴公司經(jīng)營場(chǎng)所之主要設(shè)施，設(shè)備之詳情、購買及投入使用之年份及改良計(jì)劃；3.3 Theflowchartofth

7、eCompanysbusiness;貴公司營運(yùn)流程圖；3.4 ThedetailedinformationofthedevelopmentoftheCompany;貴公司的發(fā)展之詳細(xì)資料；3.5 Appraisalsandduediligencereportspreparedbyotherexternalparties,ifany;貴公司由其他外部機(jī)構(gòu)出具之評(píng)估報(bào)告或盡職調(diào)查報(bào)告，如有請(qǐng)?zhí)峁? Importantcontract重要合約Pleaseprovidethecopiesofimportantcontract.Forexamples:請(qǐng)?zhí)峁┧兄匾霞s的副本。例如：4.1 Mains

8、upplierscontracts;與主要供應(yīng)商之合約；2精品資料推薦4.2 Mainsalescontracts;主要的銷售合同；4.3 Loanagreement;借款合同；4.4 Seniorsmanagementscontracts;高級(jí)管理人員雇傭合同；4.5 Constructioncontracts;工程合約；4.6 Assuranceagreements;擔(dān)保合約；4.7 Loancontractswhicharevalidfortheperiodunderreview;審閱期間尚未清償之貸款合約；4.8 Assetspledgeagreements;資產(chǎn)抵押合約；4.9 Ot

9、herimportantcontracts;其他有重大影響之合同；5 Generalfinancialmaterials一般財(cái)務(wù)資料5.1 Accountingpolicy（formostmajoritemsonthefinancialstatement）;貴公司的主要會(huì)計(jì)政策（財(cái)務(wù)報(bào)表的各主要項(xiàng)目）；5.2 Detailedsummaryofyouraccountingandmanagementreportingsystems;貴公司會(huì)計(jì)及報(bào)表系統(tǒng)的詳細(xì)說明；5.3 Auditreportandmanagementletterfromstatutoryauditors;法定審計(jì)師提供的審計(jì)報(bào)

10、告和管理建議書；5.4 ProvidebalancesheetsasatYTDFebruaryandMarch2006提供截至2006年最近日期（2月底及3月底）的資產(chǎn)負(fù)債表；5.5 Provideaccountledgerfortheabovementionedperiod;提供截至2006年最近日期（2月底及3月底）的科目余額表；5.6 ProvidethetrialbalanceasofYTDFebruaryandMarch2006提供截至2006年最近日期（2月底及3月底）之試算平衡表；5.7 Providethedetailsofriskmanagement提供公司有關(guān)風(fēng)險(xiǎn)管理的詳情

11、。6 Land,buildingsandequipment土地、房屋及設(shè)備6.1 ListofthelanduserightownedbytheCompany,pleasedescribethelocation,areaoftheland,theownershipofthelandandtheownershipofanybuildings,factoriesandotherequipmentontheland;有關(guān)所擁有之土地使用權(quán)，請(qǐng)列出該地之位置、面積、擁有該土地使用權(quán)之公司名稱及該土地工廠或其他設(shè)施之業(yè)權(quán)；6.2 ThenatureofthelandstheCompanyisusinga

12、ndthemethodtheCompanygotthisusingright;擁有土地之性質(zhì)（如土地使用權(quán)）及取得該擁有權(quán)之方法；6.3 ThenatureofthelandstheCompanyisusingandthemethodtheCompanygotthisusingright;土地使用證、土地批文或免地價(jià)之批文之副本；6.4 Landusecontracts;土地使用合同；6.5 Landtransfercontracts;土地轉(zhuǎn)讓合同；6.6 Landleasecontracts;土地租賃合同；6.7 Propertyownershipcertificates;房屋之房產(chǎn)證；6.

13、8 Assetsappraisalreport;貴公司的資產(chǎn)評(píng)估報(bào)告；6.9 Assetsappraisalreport;所有租賃協(xié)議之副本；7 Balancesheetitems資產(chǎn)負(fù)債表PleaseprovidetheinformationfortheyearendedYTDFebandMar2006.請(qǐng)?zhí)峁┡c公司截止2006年最新日期（2月底及3月底）之資產(chǎn)負(fù)債表有關(guān)之以下資料內(nèi)容。Fixedassets固定資產(chǎn)7.1 DetailedlistoffixedassetsasatYTDFebandMar2060;截止2006年最新日期（2月底及3月底）的固定資產(chǎn)明細(xì)表；7.2 Detail

14、edlistoffixedassetsmovementindifferentaccountingperiodlistedabove，disposaldetailssincetheestablishement,andplansofsale,lease,subleaseorotherdispositionsofexistingproperties;列出固定資產(chǎn)於每個(gè)會(huì)計(jì)年度內(nèi)的增購變賣及報(bào)廢明細(xì)表（自成立之日起），以及目前準(zhǔn)備購買、租賃或處置其他現(xiàn)有固定資產(chǎn)的計(jì)劃；7.3 Whetherthereisanypledgeoffixedassetstootherpartiesandanysupport

15、ingdocuments;說明固定資產(chǎn)有否用作抵押并提供有關(guān)文件；7.4 Theexistenceofanymajoridlefixedassets;固定資產(chǎn)閑置情況；7.5 Describeanyimportantaccountingpolicy（depreciation,appraisal,capitalizationandother）;說明會(huì)計(jì)政策（折舊、評(píng)估、資本化及其他會(huì)計(jì)政策）；7.6 Describeanycapitalizedexpensesandtheaccountingpolicy;說明資本化費(fèi)用的會(huì)計(jì)政策，以及相關(guān)資本化費(fèi)用的情況；7.7 Describeanyfixed

16、assetsre-valuation，indicateincreasetothefixedassetsbookandthebasisforsuchincrease;說明固定資產(chǎn)有無評(píng)估增值的情況以及增值的依據(jù)；7.8 DescribeanyleaseagreementsandtermsofassetsleasedtoorbytheTargetCompany;說明固定資產(chǎn)有無租入或租出的情況，及相應(yīng)的條款；Constructioninprogress（ifapplicable）在建工程（如適用）7.9 DetailedlistofConstructioninprogress;在建工程明細(xì)表；7.

17、10 Importantconstructioncontractsanddecorationcontracts;重要的工程合同以及裝修合同；7.11 Thebudgetofconstructionprojectsandrelatedworkingcapitalarrangementandforecast;各項(xiàng)工程預(yù)算以及資金安排和預(yù)測(cè)；7.12 Thedetailsofcapitalizedexpenses;資本化費(fèi)用的詳情；Accountsreceivable應(yīng)收帳款7.13 Listofaccountsreceivable（includingrelatedcompaniesbalances

18、）;列出應(yīng)收帳款清單（包括關(guān)聯(lián)公司往來）；7.14 AnageinganalysisofaccountsreceivableasatYTDFebandMar2006（030days,3190days,91180days,181365days,above1year）;應(yīng)收帳款帳齡分析（030天，3190天，91180天，181天365天，1年以上）,截止2006年最新日期（2月底及3月底）；7.15 Basisofbadanddoubtfuldebtsprovision;壞帳準(zhǔn)備計(jì)提原則；7.16 Listofsoldorpledgedtradedebts;請(qǐng)?zhí)峁┮殉鍪刍虻盅褐畱?yīng)收款項(xiàng)的清單；C

19、ashandequivalents現(xiàn)金及現(xiàn)金等價(jià)物7.17 Reconciliationoflatestcashbalanceswithbankaccoun；ts最近一期的銀行對(duì)帳單及銀行余額調(diào)節(jié)表；Otherassets其他資產(chǎn)7.18 Listofotherassetsandtheirnature（ifapplicable,itsageinganalysis）;列出其他資產(chǎn)的明細(xì)并注明業(yè)務(wù)性質(zhì)（如可能，作帳齡分析）；Intangibleassets,otherdeferredassetsandgoodwill無形資產(chǎn)，其他遞延資產(chǎn)及商譽(yù)7.19 Breakdownoftheaboveite

20、ms;列出無形資產(chǎn)、其他遞延資產(chǎn)和商譽(yù)的清單以及相關(guān)的攤銷政策；7.20 Basisofamortization;指出攤銷基礎(chǔ)；Equity所有者權(quán)益7.21 Breakdownofequityandthemovementduringthereviewperiod;所有者權(quán)益明細(xì)及復(fù)核期間的增減變動(dòng)情況；Short-termloan短期借款7.22 Breakdownofoutstandingshort-termloansasatlatestbalancesheetdate,andrelevantloanagreement,guaranteeagreement,andpledgeagreeme

21、nt;截至最近資產(chǎn)負(fù)債表日未償還短期借款明細(xì)，及相關(guān)借款合同、擔(dān)保合同、抵押合同等；Accountspayable應(yīng)付帳款7.23 Suppliersbalancesatthelatestbalancesheetdatewiththeaginganalysis;按供貨商名列出應(yīng)付帳款清單，并請(qǐng)?zhí)峁┫鄳?yīng)的賬齡分析；7.24 PurchaseturnoverwithmajorsuppliersforYTDFebandMar2006;2006年最近日期（2月底及3月底）主要供貨商的采購周轉(zhuǎn)期；Accrualsandotherpayable預(yù)提費(fèi)用和其他應(yīng)付款7.25 Detailsofamounta

22、ndnature;列出明細(xì)及業(yè)務(wù)性質(zhì)；7.26 Basisofcalculationofaccrualandmovementoftheaccrualsaccount;列出預(yù)提費(fèi)用變動(dòng)表及計(jì)算依據(jù)；Payrollandwelfarepayable應(yīng)付工資其福利費(fèi)7.27 Detailedlistofwelfarepayablesandrelatedaccrualbasis;應(yīng)付福利費(fèi)的明細(xì)及計(jì)提基準(zhǔn)；Otherliabilities其他負(fù)債7.28 BreakdownofthepayablesduetotherelatedpartiesasatYTDFebandMar20062006年最近日期（

23、2月底及3月底）的應(yīng)付關(guān)聯(lián)方款項(xiàng)的明細(xì)；7.29 Detailsofamountandnatureofotherliabilities;列出其他負(fù)債的明細(xì)及業(yè)務(wù)性質(zhì)；Contingentliabilities或有負(fù)債7.30 Detailedlistoftheguaranteegiventoothercompanies;詳列所有對(duì)其他單位所作之擔(dān)保；7.31 InformationofallthelitigationtheCompanyinvolvedbutnotsettled;有關(guān)所有與公司有關(guān)而又尚未解決之法律訴訟之資料；7.32 Listofunsettledconditionalbil

24、lofexchanges;詳列所有有條件之承兌匯票；7.33 Listofunsettledconditionalliabilities;詳列其他或有負(fù)債；Leasecommitmentandcapitalcommitment租約及資本承擔(dān)7.34 Detailedlistofallthecapitalcommitmentswhichcontractedbutnotpaidandcopiesofalltherelateddocuments;詳列并提供已達(dá)成合約的資本性支出及提供有關(guān)文件之副本；7.35 Detailedlistofanyapprovedbutnotcontractedcapit

25、alexpenditure;已經(jīng)審批但未達(dá)成合約的資本性支出；7.36 Detailedleasecommitmentandrelatedcontracts.詳列租約承擔(dān)并提供有關(guān)合約。8 Incomestatementitems損益表PleaseprovidetheinformationfortheperiodendedFebruary28,2006andMarch31,2006.提供公司截止2006年最新日期（2月和3月）之下列資料。8.1 Detailedanalysisforthesalesofproductsbycategory,ifavailable;按產(chǎn)品大類編制收入明細(xì)分析，并

26、請(qǐng)?zhí)峁┫鄳?yīng)的銷售量（如有的話）；8.2 Detailsofsalesandpurchasetoandfromholdingcompany,affiliatecompaniesandotherrelatedparties（includingdescription,natureandvolume/amountofthetransaction）;與母公司、附屬公司、聯(lián)營公司或其他有關(guān)聯(lián)人士銷售收入及采購之金額及明細(xì)（包括名稱、交易性質(zhì)及金額）；8.3 Detailsofothertransactionswithholdingcompany,affiliatecompaniesandotherrela

27、tedparties（includingdescription,natureandvolume/amountofthetransaction）;與母公司，附屬公司，聯(lián)營公司或其他有關(guān)聯(lián)人士之其他交易（財(cái)務(wù)及非財(cái)務(wù)）之資料，包括交易性質(zhì)與金額；8.4 Detailedanalysisofcostofsales（onthebasisofproductsbycategory）;成本的明細(xì)分析（按產(chǎn)品大類分析）；8.5 Detailedanalysisofgeneralandadministrationexpenses,sellingexpenses,financialexpenses,non-ope

28、ratingincome/expensesandotherincome;管理費(fèi)用，銷售費(fèi)用，財(cái)務(wù)費(fèi)用，營業(yè)外收支，其他業(yè)務(wù)利潤的明細(xì)分析；8.6 Listofpotentialnon-recurringrevenues.請(qǐng)?jiān)斄杏锌赡懿粫?huì)持續(xù)產(chǎn)生的收入明細(xì)。9 Financialmodeling財(cái)務(wù)模型9.1 Anyinformationinrelationtothefinancialmodels,includingfinancialmodelspreparedbymanagement,majorassumptions,etc.有關(guān)財(cái)務(wù)模型的資料，包括管理層準(zhǔn)備的財(cái)務(wù)模型、主要假設(shè)等。12稅務(wù)盡

29、職調(diào)查所需資料清單PleaseprovidethefollowinginformationforYTDFebandMar2006.請(qǐng)?zhí)峁┵F公司2006年最新一期（2月及3月）下列有關(guān)稅務(wù)資料。Detailedbreakdownofthetaxaccounts稅務(wù)帳目的明細(xì)帳Taxpayableaccount應(yīng)交稅金明細(xì)帳Taxpaymenthistory（e.g.taxexpense/costaccount）已交稅金明細(xì)帳TaxRegistrationCertificates（issuedbyboththestatetaxbureauandlocaltaxbureau）稅務(wù)登記證（由國家稅務(wù)局

30、及地方稅務(wù)局所發(fā)）AnnualTaxReviewReportissuedbythetaxauthorities-in-charge（ifany）主管稅務(wù)機(jī)關(guān)年度稅務(wù)審查報(bào)告（如有）*請(qǐng)確定應(yīng)納稅金明細(xì)帳的期末余額與已繳稅金明細(xì)帳的總額與本年度財(cái)務(wù)報(bào)表上的應(yīng)付稅額（資產(chǎn)負(fù)債表）以及已付稅額（利潤表）相符Documentationrequiredforreviewonspecifictaxes評(píng)審各項(xiàng)稅項(xiàng)所需資料(1) ForeignEnterpriseIncomeTax（FEIT）外商投資企業(yè)所得稅CopiesoffiledannualFEITtaxreturnsandcopiesofFEITp

31、aymentcertificatesforalltaxespaid.年度外商投資企業(yè)所得稅匯算清繳申報(bào)表及完稅證Incasewherethetaxableincome/lossisdifferentfromtheaccountingprofit/loss,pleaseprovideastatementoftaxadjustmentsfortheyearwiththereviewperiod,statingtheamount,thereasonandthebasisofcalculationforeachofthetaxadjustmentitems.如果任何年度應(yīng)納稅所得（或稅務(wù)虧損）有異于會(huì)

32、計(jì)利潤（或會(huì)計(jì)虧損），請(qǐng)?zhí)峁┒悇?wù)調(diào)整明細(xì)表，并對(duì)有關(guān)稅務(wù)調(diào)整項(xiàng)目的原因、依據(jù)、金額等逐一說明。Formalwrittenconfirmationontheapplicabletaxincentivesissuedbytherelevanttaxbureaux稅務(wù)局發(fā)出有關(guān)稅務(wù)減免優(yōu)惠的正式批文Copiesofzero-taxreturnfiled,ifnoprofitmadefortheyear（s）orduringtheyearwhentheentityisentitledtotaxexemptiontreatment如該公司於某（些）年度內(nèi)沒有利潤或享有免稅優(yōu)惠，已呈交的“零稅負(fù)”Stat

33、ementoftaxlossescarriedforwardfromprevious5years企業(yè)年度虧損彌補(bǔ)情況表(2) Taxwithholdingobligations(FEITwithheldonpaymentssuchasroyalties,interest,rental,serviceincome,etc.madetonon-residents)預(yù)提所得稅(在支付給非居民特許權(quán)使用費(fèi)、利息、租金、服務(wù)收入等費(fèi)用時(shí)所預(yù)扣的稅款)(如適用)Detailsofpaymentstonon-residents(includingtypesofpaymentsandamount)oraccr

34、uedpayable向非中國居民所付款項(xiàng)或應(yīng)付款項(xiàng)的明細(xì)(包括應(yīng)付款類別及數(shù)額)(如有)Returnsfieldandtaxpaymentcertificatesforwithheldtaxes預(yù)提所得稅申報(bào)表計(jì)完稅憑證(如有)(3) Value-addedTax(VAT)增值稅MonthlyVATreturnsfiledandtaxpaymentcertificates增值稅月申報(bào)表及完稅樣本VATdetailedaccountfortheyear年度增值稅明細(xì)帳ApprovalsissuedbythetaxauthorityandrelevantinformationonVATprefer

35、entialtreatment稅務(wù)機(jī)關(guān)頒發(fā)的增值稅稅收優(yōu)惠批復(fù)及相關(guān)文件AmountofinputVATattributabletopurchasedgoodsusedforemployeewelfare,personalconsumption,non-taxableprojects(e.g.,commissionprocessingforforeignprincipal)ortax-exemptprojects(ifany)外購貨物用于集體福利、個(gè)人消費(fèi)、非應(yīng)稅項(xiàng)目(如承接外商來料加工業(yè)務(wù))或免稅項(xiàng)目的進(jìn)項(xiàng)稅額(如有)AmountofoutputVATforself-manufactured

36、,subcontractprocessedorpurchasedgoodsusedforgifts,capitalcontributionofdistributiontoshareholders,ifany將自產(chǎn)、委托加工或購買的貨物無償贈(zèng)送、作為投資或分配給股東的銷項(xiàng)稅額(如有)Inrespectofexportsales,ifany：如有出口銷售：ExportVATrebaterate(s)forexportproduct(s)出口貨物的退稅額TotalamountofinputVATfortheperiod,inputVATattributabletogoodssoldwithinChi

37、naandinputVATattributabletoexportgoods進(jìn)項(xiàng)增值稅總額、用于生產(chǎn)內(nèi)銷貨品的進(jìn)項(xiàng)稅及用于生產(chǎn)出口貨品的進(jìn)項(xiàng)稅Amountoftax-exemptimportedrawmaterialsusedfortheproductionofexportgoodsfortheyear/period當(dāng)期用于生產(chǎn)出口貨品的免稅進(jìn)口原料SamplesapprovedapplicationofexportVATrefund批準(zhǔn)的出口退稅申請(qǐng)(4) IndividualIncomeTax(“IIT”)個(gè)人收入所得稅Numberofexpatriateemployeesandlocalstaff外籍雇員及國內(nèi)員工人數(shù)SampleIITreturnsfiledandtaxpaymentcertificate個(gè)人所得稅申報(bào)表和完稅證樣本(5) Othertax