Corporate due diligence

企业尽职调查应先核对实际主体、Activities and this matter，Confirm registration separately again、Professional work and ongoing maintenance arrangements。First distinguish the continuity of the subject、Equity changes、Asset Transfer and Establishment of a New Entity。contract、Account、Whether the licenses and debts need to be updated separately，Should be confirmed in combination with actual transactions and applicable systems。

Nature of the matter and applicable boundaries

First distinguish the continuity of the subject、Equity changes、Asset Transfer and Establishment of a New Entity。contract、Account、Whether the licenses and debts need to be updated separately，Should be confirmed in combination with actual transactions and applicable systems。

Centered on the registration number，Establishment documents、All changes、Current articles of association and existing materials arranged correspondingly；When a name or personnel inconsistency is found，Indicate the time and basis for changes。

material、Responsibility and Result Verification

Cannot be presumed in this way。Internal approval、External registration、Separate assessment of contract consent and regulatory approval，Save each file and the effective nodes。

Clearly list the program study、Legal document review、Professional signature、Who is responsible for registration submission and handover respectively?；Verify the qualifications of the practitioner when carrying out regulated work，Do not equate coordination with statutory signing。

Check registration results、Current Articles of Association、Record book、Original、Accounts and banks and contract parties that need to be notified，You cannot use a single form sent by the service provider as proof of completion.。

Corporate due diligence：Processing conditions、List of Materials and Official References

企业尽职调查由不适用（专业服务）主管。Is it applicable、Handle according to which category of matters，Depends on the subject qualifications、Business activities and actual location/personnel arrangements；Newly established under the same name、change、continue、Cancellation handled separately，Cannot replace each other。

30 Second key point

• Competent authority：不适用（专业服务）
• First, look at the conditions：确定尽调范围（财务、law、tax、business、合规）。
• 尽调：2–6 周
• Validity period：报告对应基准日，交割前需更新。

Supervisory/Approval Authority

不适用（专业服务）

Main basis

属地公司法与证券法规（属地主管机关）

Handling method

Online declaration + window/on-site verification (depending on the matter)

Validity period

报告对应基准日，交割前需更新。

Scope of application：First determine which category it belongs to

Situations that usually require handling：

• invest、mergers and acquisitions、授信前的目标公司核查
• 上市或引入投资人前的自我规范

Easily mistaken as needed、But situations that should be verified separately：

• 仅需简单背景查询（可用查册）

Core Conditions (Checked Item by Item)

1. 确定尽调范围（财务、law、tax、business、合规）。
2. 收集目标公司资料清单并核验原件。
3. 识别重大风险（负债、诉讼、tax、license、关联交易）。
4. 出具尽调报告与交易建议。

List of materials and common return points

Organize according to acceptance criteria；portion、The requirements for original document verification shall be subject to the current list of the accepting authority.

Material	Key Points / Common Reasons for Returned Items
目标公司财务报表
合同与诉讼清单
许可与资质文件
股权与关联方结构

Review and On-site Inspection Focus Points

• 目标公司提供资料不完整，导致风险遗漏。
• 未核查表外负债与担保。
• 税务与社保历史问题未量化。

time limit、Validity Period and Subsequent Obligations

project	illustrate
尽调	2–6 周
Validity and Renewal	报告对应基准日，交割前需更新。

Cost structure (listed separately)，Avoid vague punches

按范围与深度计费；finance、law、税务可分项委托。

Risk and Responsibility Boundaries

• 尽调不替代审计与法律意见。
• 跨境尽调受信息获取限制。

Official Basis and Verification Entry

Basis / Entrance	Issuing Authority	Verification method
属地公司法与证券法规	属地主管机关	施行 现行有效；The current valid text shall prevail
国家企业信用信息公示系统	—	Visit

Date of consultation of the above materials：2026November 12。The provisions of the regulations shall be based on the officially published current text.；Service guidelines have regional differences and version updates，The actual acceptance requirements shall be subject to the standards of the accepting authority at the current period.。

tidy：52Agency Website Cross-Border Services Team | Content Review：2026November 12Content Standards and Correction Policy

illustrate：This page is a guide for handling conditions and organizing materials，Does not constitute legal advice、Regulatory approval or approval commitment。Submit application、On-site verification、The issuance of certificates and the decision to open accounts are both independently made by the competent authority or the bank.；Specific scope of services、The costs and deliverables shall be subject to written authorization.。

The following are directions for the initial communication and information verification，The official list is according to the current acceptance requirements、Confirmation of the subject and actual matters。

• Entity Registration、Existing qualifications and authorization materials
• Practical activity、contract、Transactions or assets and the corresponding supporting documents
• Equity、personnel、A truthful description of the location and this change
• Original notice、All previous handling records and the matters pending confirmation this time

This page is for the scope of matters and preparation instructions，Does not replace individual laws、tax、Audit or other professional opinions。Processing conditions、Government fees、Processing time and results are determined according to the applicable regulations and review.，No unified guarantee。

List the consultant's work separately before commissioning、government fees、Capital or balance requirements、Professional signing and other third-party fees；Check the final records and items that still need to be handled during the handover。