毕马威尽职调查题纲

ProjectDongfeng-InformationRequestList112/07/2020KPMGDueDiligenceInformationRequestList8August2006毕马威财务尽职调查清单2006年8月8日Instructions:说明：1.Sanbei=thecompanyanditsaffiliatesbeingcontemplatedfortheproposedtransaction三北种业“=拟定交易中的目标公司和其联营公司2.Pleasecompileinformationandmateriallistedbelowandwritedownthestatusoftheinformationinthereplycolumn(i.e.Completed,StillCollecting,NotApplicable/Available)请准备我们要求的相关资料，并在答复栏目中（如：“完成”，“仍在收集”，“不相关/没有”）注明文件的准备情况及预计完成时间3.Pleaseinsertallmaterialinfolders,appropriatelylabelledwiththeNumberingCode(i.e.1.1,1.2)请把准备好的资料标上相对应的编码（例如，1.1,1.2)并按顺序放入文件夹4.Thisinformationrequestlistisnotexhaustive.Additionalinformationmayberequiredduringtheduediligence这份所需资料清单并不是完全详尽的，在获取以下所需资料的基础上我们可能要求另外的资料ProjectDongfeng-InformationRequestList212/07/2020第1章BusinessbackgroundanCorporate公司背景Ref.编号Informationrequested所需资料Reply(答复)Estimateddateofcompletion(预计完成时间)1.1Businesslicence/registrationcertificateissuedbySAIC国家工商局颁发的营业执照/注册证明1.2Articlesofassociation企业章程1.3Capitalverificationreports验资报告1.4Sanbei’sbusinesshistoryincludingyearofestablishment,majorsubsidiaryacquisition/disposition,launchofnewlineofbusiness,majormarketsandcustomerfocusandfutureplans简述三北种业自成立到现在的简史，包括成立日期，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1.5Organisationalchartshowinglegalentities,ownership%andplaceofincorporation三北种业组织结构图，并注明各独立法人公司、所占股权百分比、及成立地点1.6Identifyanyotherentitiesnotshownontheorganisationchartsuchasjointventure,investmentsinentities,relatedpartiesthatSanbeioritsaffiliateshaveownership请指出其它未在集团组织结构图显示的集团单位，比如合营合作公司、投资、关联方等1.7Tothebestofyourknowledge,provideabriefdescriptionsofothercompetitorsintheindustryandtheirstrategy,keystrengthsandweakness据您了解，简述同行业竞争对手的概况，他们所采用的经营策略以及主要优劣势1.8Detailsofanycontractual/verbalarrangementswithsuppliers,customersandcompetitors详述与供应商，客户和竞争对手签订的所有书面或口头的协议ProjectDongfeng-InformationRequestList312/07/2020Ref.编号Informationrequested所需资料Reply(答复)Estimateddateofcompletion(预计完成时间)Minutebooks,includingallshareholdersresolutions,boardresolutionsandmanagementdecisionsCopiesofallshare/stockrecords,share/stockledgersandcanceledshare/stockcertificates,Statusofequityinterestheldbyeachshareholder(whethersuchequityinteresthasbeenpledged,frozen,placedintrust,etc.)Copiesofallagreementsorplansrelatingtoanycommitmentstoissueshare/stocktoanypersonsorentitiesListofofficers(andtheirtitles),directorsandshareholdersListofofficers,directorsandseniormanagementthathavedepartedduringthepasttwoyearsListofCompany’sshare/stockholdingsbyemployeesCopiesofconsolidation,mergerorrestructuringagreements,approvalsandanyotherrelateddocumentsreflectingchangeofcorporateform,businesscombinations,mergersacquisitionsordivestituresbytheCompanyAuditedfinancialreportsoftheCompanyinthepast3fiscalyears第2章Policiesandinternalcontrolprocedures会计政策和内部管理程序Ref.编号Informationrequested所需资料Reply(答复)Estimateddateofcompletion(预计完成时间)2.1Summaryofpoliciesandpracticesformonitoringandcontrollingthebusiness,includingprofitability,workingcapitalrequirements请总结在监控业务方面的政策和操作，包括利润控制，营运资本需求等ProjectDongfeng-InformationRequestList412/07/20202.2PleaseprovideSanbei’sforecastfor2006andexplanationsofmajorassumptionsusedandplantoachievetheforecastresult.Comparisonof2005budgetandactualandobtainexplanationsforvariance请提供三北种业2006年预算并详细解释所采用的假设及实现预算的计划。提供2005年的实际经营业绩与预算的比较分析2.3Summaryofcashmanagementpolicy,procedures,systemsandcontrols(includingforeignexchangeifapplicable)请总结现金流管理的政策和程序，包括外币兑换政策（如有）2.4Detailsonrevenuerecognitionpolicies,rebateandsalesallowancepoliciesandgrantingprocedures请详述销售确认，销售回扣和销售折扣的政策2.5Detailsofcreditgranting,billingandcollectionpoliciesandprocedures请详述对客户的信用授予、发票开具、及款项回笼的程序详情2.6Thesystemofusinganddailymanagementofproductionlines生产设备的使用和日常管理制度?????2.7Thesystemofusinganddailymanagementofpackagingandlabellingequipment包装设备和标签帖牌设备的使用及日常管理制度??????2.8Detailsonfixedassetsprovisioningpolicy请详述固定资产跌价准备的会计政策2.9Detailsoninventorypolicies-recognitioncriteria,valuationandinternalcontrolsprocedures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2.10Externalauditors'managementletters/internalcontrolweaknessreports请提供审计师的管理意见书/内部控制报告的复印件2.11Alistandsamplecopiesofweekly,monthlyandannualreportsusedbymanagementtoevaluateoperationandperformance请提供管理层用来衡量公司营业状况的相关报告的样本，例如：周报表，月报表，年报表ProjectDongfeng-InformationRequestList512/07/2020第3章Financialinformation财务资料Ref.编号Informationrequested所需资料Reply(答复)Estimateddateofcompletion(预计完成时间)3.1Sanbei’sconsolidatedaccounts(internalandaudited,ifavailable)fortheyearended31December2004，2005andlatest2006informationavailable(e.g.30June2006)AlsooperationalyearendJulytoJuneifavailable三北种业2004,2005年与2006年的最近期间(如2006年6月)合并财务报表(内部报表及经审计报表，如有)的复印件3.2Sanbei’sandallsubsidiaries'accounts(internalandaudited,ifavailable)fortheyearended31December2004，2005andlatest2006informationavailable(e.g.30June2006)2004,2005年与2006年的最近期间(如2006年6月)三北种业及所有子公司的财务报表(内部报表及经审计，如有)的复印件3.3Sanbei’sconsolidationworksheetsfortheyearended31December2004,2005andlatest2006informationavailable(e.g.30June2006)2004,2005年与2006年的最近期间(如2006年6月)三北种业合并报表的工作底稿3.4Sanbei'smonthlyaccounts(includingincomestatemen