。                          非诉讼法律服务的基石
。                            -----尽职勤勉调查原则
。                                           沃薛军


 。       在新世纪的中国法律服务中，有一种趋势已经越来越明晰，那就是在经济发达地区的律师服务领域里，更多的律师从传统的诉讼业务中挣脱出来，他们将眼光投向了非诉讼领域。在上海、北京、广州、深圳等城市，许多大型律师事务所或外向型律师事务所的业务服务和收费中，非诉讼业务的比例已经接近甚至超过了传统的诉讼服务。近几年，资本市场风起云涌，又造就了许多新型的法律服务领域，如PE(private equity)私募股权项目、PF（project finance）项目融资项目、京都议定书涉及的大气减排项目等。
这些新型的法律服务领域都值得作为社会法律工作者的广大律师积极进行学习和探索。特别是在从事新型法律服务时，对法律风险的规避和把握显得尤其重要。通过去年下半年在美国首都华盛顿的法律学习，笔者更深切地了解到在非诉讼法律服务中的基本问题和原则。其中之一就是尽职勤勉调查原则（due diligence）以及由该原则所引发的其他原则如保密原则（confidential rule）、客户冲突规避原则等。
    有关尽职勤勉调查原则，笔者编译了《国际商业法律事务》（2007版）注1第42章“尽职调查分析”中的格式内容（含中英文对照），供大家在法律实践中参考。


注1：《国际商业法律服务》《INTERNATIONAL BUSINESS TRANSACTION》第42章作者，ARNO BRAUNEIS, ROLAND LOHNERT.

Due Diligence Analysis
尽职调查分析

Legal Due Diligence Request List 法律尽职调查清单
For the analysis of the company, the following documents are required. If the requested documents do not exist, an expressive negative report is required. In case referral to contracts or agreements is made, all such contracts, regardless whether concluded orally or in writing, are comprised. The whole of the contract, including all annexes or amendments, is to be provided.
为对公司进行分析，请提供以下材料。如果所要求的材料不存在，请提供不存在的说明。如果涉及合同或协议，则应提供所有的（包括口头或书面的）合同或协议，并且应提供完整，含所有的附件、对合同的修改。
In the following the requested documents and data are listed. In the column “Responsibility/Company”, the unit of the COMPANY responsible for providing the relevant information (e.g., technical unit, financial department, legal department) must be mentioned. The person in charge of providing the requested information must indicate whether such documents, respectively, data, can be provided. The following list is not exclusive, further requests being reserved.
以下列举的是所要求的文件及数据。在“责任、公司”这一栏中，应写明负责提供相关信息的公司部门（如技术部、财务部、法务部）。负责提供所要求信息的人士应分别说明此类文件、数据是否可提供。下列清单并非全部，可能需提供进一步的材料。

Number   Section/                       Responsibility/Document Provided/Not Provided
          Subject Matter                 COMPANY
          Request
序号      部门                         责任/文件提供/文件未提供
          内容                         公司
          要求
Ⅰ.     Corporate Structure
一．    公司结构
1.      Organizational chart of the Company’s group
公司的组织结构图
2.      Short summary of the Company’s history as of its formation
        关于公司设立历史的简要说明
3.      Short description of the Company’s development as of its formation
        关于公司发展概况的简要描述
Ⅱ      Formation Documents
        Commercial Law
二．    公司设立文件      
        商法
1.      All current extracts from the commercial register concerning the Company and its subsidiaries, affiliates, and representative office (address, seat, and founding documents of any subsidiaries, affiliates, and representative offices)
        目前公司及其所有分支机构、成员组织和代表处的工商登记摘要（如地址、营业场所以及设立文件等）
2.      Current articles of association of the Company
        公司目前的章程
3.      Documents modifying the articles of association (e.g., capital increases, capital deceases, and mergers)
        修改公司章程的文件（如增资、减资及兼并）
4.      Minutes of all general assemblies
        所有公司大会的会议纪要
5.     Participations and silent interests of the Company in any company or business, participating loans granted by the Company
        公司在其它公司或企业的投资及隐性收益，公司的银团放贷
6.      Silent participations in the Company and participating loans granted to the Company
        隐性参与公司投资及公司接受银团放贷的情况
7.      Complete information on the shareholders
        公司股东的完整信息
8.      Complete information on the capitalization of the Company
        公司资本总额的完整信息
9.      Statements of assignment of shares in the Company, payment of the share capital
        公司股权分配的说明及股本出资情况
10.    Evidence of ownership in the shares by uninterrupted chain of contractual deeds concerning all transfers of shares
        股权所有权的证明（不间断的股权流转的合同文本）
11.     All agreements between the shareholders and between the shareholders and the Company
        股东之间及股东与公司之间的所有协议
12.    All shareholders’ resolutions of the last five years, in particular all shareholders’ resolutions regarding capital increases or grant of authorized capital
        最近五年的所有股东会决议，特别是关于增资或注册资本减少的股东会决议
13.     Obligations vis-à-vis shareholders who have withdrawn and/or are withdrawing from the Company and/or their heirs
        已经或正从公司撤股的股东及/或其继承人的责任
Ⅲ.     Supervisory Board/Advisory Board
        监事会/顾问委员会
1.     List of all members of the supervisory board and/or advisory board (all current names, professions, residences, and mandates in other companies)
       列出监事会及/或顾问委员会所有成员的名单（名字、职业、住所及在其它公司的任职情况）
2.     Bylaws of the supervisory board and/or advisory board
       监事会及/或顾问委员会规则
3.     Minutes of all meetings of the supervisory or advisory board
       监事会或顾问委员会的所有会议纪要
Ⅳ.    Management Board
       董事会
1.     List of all managing directors (names, year of birth, duration of occupation in the Company, former occupations, supervisory mandates in other companies)
       列举所有董事名单（名字、出生年月、在公司的任职时间、以前职业、在其它公司的监事任职情况）
2.     Resolutions regarding the appointment for all managing directors
       所有董事的任命书
3.     Bylaws of the management board
       董事会的规则
4.     Minutes of all meetings of the management board
       董事会的所有会议纪要
Ⅴ.    Agreements between the Company and Managing Directors or with Members of the Supervisory Board and/or Advisory Board
       公司与董事之间或与监事会、顾问委员会之间的协议
1.     Employment agreements and other agreements with the managing directors, supervisory board members and/or advisory board members
       聘用董事的协议或其它与董事之间、监事会成员及/或顾问委员会成员之间的协议
2.     Loan or surety agreements with members of the management supervisory board and/or advisory board
       与董事会、监事会及/或顾问委员会成员之间的贷款或担保协议
Ⅵ.    Group Relations
       团组关系
1.     Survey of the structure of the group of companies and organization
       公司及组织内团组结构概况
2.    Inter-company agreements, such as governing agreements, agreements with the management, tax allocation agreements, financing agreements, and central purchasing agreements
        公司内部协议，如管理协议、与管理层之间的协议、税务分配协议、融资协议及集中采购协议
Ⅶ.    Staff
       员工
1.     Head of divisions or areas and authorized officers (name, function, age, qualification, occupation before entrance, date of entrance, occupation since foundation, salaries/wages, pension agreements and other voluntary benefits of the Company, leading function in other companies)
       部门或地区负责人及授权人员（姓名、职能、年龄、资格、进公司前职业、进公司时间、自公司成立起的职位、薪水/工资、退休金协议及公司的其它自愿福利、在其它公司的领导职能等）       
2.    Organizational chart according to the functional sphere of responsibility, including the names of the respective department heads
       根据职责制定的部门规章，包括各相应部门领导的姓名
3.    Number of employees structured according to the kind of occupation (full time and part time), blue collar workers, white collar workers, apprentices, location, sex, maternity leaves, disabled, works council members
       根据职位不同划分的员工人数（全职及兼职）、蓝领、白领、实习生、所在地、性别、产假、残疾、工会成员）
4.    Development of the number of persons employed since formation and further planned development
       自公司成立以来员工人数的发展及后续的员工人数计划发展数
5.    Detailed description of existing share option plans for employees, description of share incentive schemes or bonus plan arrangements, share options or profit-sharing arrangements
       对现有员工股票期权、股权激励机制的详细说明或奖金计划、股票期权计划或利润分享的安排
6.    Staff pension fund agreements, pension commitments, list of all fringe benefits
       员工养老金协议、养老金发放、额外福利的清单
7.    Applicable collective bargaining agreements
       现行的劳资双方代表进行的谈判协议
8.    Sample employment contract
       劳动合同样本
9.    Sample employment agreement for executive officers
       经营管理人员的劳动合同样本
10.   Any other employment contracts, service contracts
       其它劳动合同、服务合同
11.   List of the members of the works council (if such works council is established), relief from work for works council members
       列举工会成员名单（如果工会已经成立），工会成员免除工作的情况
12.   Members of the works council delegated to the supervisory board
       被委派进入监事会的工会成员
13.   Any further benefit for employees of the Company, including medical health care and company cars
       公司雇员的其它福利、如医疗、公费用车
14.   Pension or life insurance plans
       退休金、人寿保险计划
15.   Redundancy schemes, any recent redundancies and reorganizations
       裁员机制、最近的裁员及重组情况
16.   Commission schemes
       代理机制
17.   Employee handbooks and work procedures, including rules relating to holiday entitlement, sickness, hours of work, overtime, travel, relocation, and training programs
       员工手册及工作程序，包括享受假日、病休、工时、加班、旅游、重新安置、培训等规则
18.   Health and safety regulations
       健康及安全规则
19.   Obligations to re-employ former employees, expected salaries
       优先雇佣老雇员的规定，预计薪金
20.   Memberships in employers’ organizations
       在雇主组织中的会员资格
21.   Shop agreements
       开店协议
22.   Social plans
       社会计划
23.   Short description of all staff-related disputes whether court pending or not
       所有与员工有关的待决或已决诉讼的简要说明
Ⅷ.   Capital Conditions, Consortium Agreements, Rules regarding Influence among Shareholders
       资本现状、财团协议、股东之间影响的规定
1.    Pledging or encumbrance of shares by shareholders
       股东质押、抵押股权的情况
2.    Consortium agreements among shareholders
       股东之间财团融资协议
3.    Other agreements between the Company and its shareholders
       公司与其股东间的其它协议
Ⅸ.   Legal Proceedings
       司法程序
1.    All pending administrative, court, or arbitration proceedings and out-of-court settlements, including the names of legal counsel, in which the Company or a member of any board of the Company (management board, supervisory board) is involved
       所有公司、董事会、监事会卷入的行政、诉讼或仲裁待决程序和法院外和解程序，包括律师名称。
2.    Pending or anticipated court proceeding in which the company or a member of any board will be involved, and legal opinions of legal counsel regarding the possible outcome of such proceedings
       公司或各委员会成员卷入的待决或预期诉讼及律师对该类诉讼可能结果所作的律师意见书
3.    Pending or anticipated legal disputes relating to product liability matters, all settled legal disputes relating to product liability matters over the last five years
       与产品责任有关的待决或可预期的法律纠纷，近五年来所有已了结的与产品责任有关的法律纠纷
4.    Pending or anticipated legal disputes and/or administrative proceedings relating to environmental matters
       与环境问题有关的待决或可预期的法律纠纷及/或行政程序
5.    Pending or anticipated legal disputes and/or administrative proceedings relating to industrial property rights
      与工业产权有关的待决或可预期的法律纠纷及/或行政程序
6.    Insurance claims raised in the last three years
       过去三年保险索赔
7.    Any asserted and/or expected claims by employees or former employees for compensation in respect of any inventions or developments relating to the Company
       任何已由雇员或前雇员针对公司发明或发展提出及/或可预期提出的补偿主张
8.    List of documents regarding these administrative and court proceedings
       前述行政或诉讼程序的相关文件清单
Ⅹ.   Real Estate and Buildings
       不动产和建筑物
1.    Site plan of permanent establishments
       永久建筑物的造址计划
2.    List and description (place, address, utilization) of the former proprietor of all real property owned by the Company
       公司所有的所有不动产的前业主清单及简要描述（地点、地址、使用情况等）
3.    Up-to-date extracts from the land register concerning all real
       所有与不动产相关的最新房地局登记摘要
4.    List and description (place, address, utilization) of all real property leased or rented or used on grounds of any other right by the Company
       以其它权利为基础的公司所有不动产出租、租赁或使用清单和简要说明（地点、地址、使用情况）
5.    Agreements regarding the purchase, sale, tenancy, or lease of the premises, including all subsequent modifications or alterations
       公司有关购买、销售、租赁或出租不动产的协议，包括所有的整改、装修协议
6.    Market and book values of real property owned by the Company (estimated expertise, if available)
       公司拥有的不动产的市场价值和帐面价值（最好是专业评估）
7.    List of the encumbrances of real property owned by the Company
       公司拥有的不动产抵押清单
8.    List and description of all premises used on basis of easements by the Company
       公司基于地役权而使用的不动产清单及说明
9.    Maintenance, service, and administrative agreements concerning all real properties of the Company
       公司所有不动产的维护、服务及管理协议
10.   Encumbrances in force or intended, any sales restrictions, notices, options, warranties, pledges, security rights, rights of preemption, or any third-party rights with respect to the real property owned by the Company
       公司拥有的不动产的被迫或自愿抵押、销售限制、提示、期权、担保、质押、担保权、优先购买权或任何第三方权利
Ⅺ.   Movable Assets
       动产
1.    Detailed list of movable assets stating the facilities owned by the Company for which a security is provided
       公司拥有的有担保的设备动产详细清单
2.    Service and maintenance agreements
       服务及保养协议
3.    List of all resolved investments on movable assets
       所有已完成的动产投资清单
4.    Purchase, leasing, or tenancy agreements regarding movable assets (objects, term (beginning and ending), net payments per year)
       与动产相关的所有购买、出租或租赁协议[设备名称、期限（起始日期）、每年的净使用费
5.   Unfulfilled agreements regarding the purchase of movable assets, which establish obligations of the Company exceeding [    ]
       未履行的动产购买协议，该等协议导致公司应承担责任
Ⅻ.   Intellectual Property
       知识产权
1.    Description of all active and passive licenses, trade marks, models, trade names, copyrights, and other intellectual property rights
       公司所有主动、被动许可证、商标、模型、商品命名、版权及其它知识产权的说明
2.    Agreements regarding intellectual property and know-how (license agreements)
       知识产权及技术秘密协议（许可协议）
3.    Software owned or licensed by the Company
       公司所有或获许可使用的软件
4.    Description of conflicts regarding intellectual property
       知识产权纠纷说明
ⅩⅢ. Insurance
       保险
1.   Insurance agreements and its policies, including a summary of such insurance agreements
       保险协议及其保单，包括保险协议的简要说明
ⅩⅣ. Important Contracts
       重要合同
1.    General purchase terms, general terms and conditions of sale
       通用采购条款，通用销售条款及条件
2.    Agreements or letters of intent regarding planned or realized cooperation
       已完成或计划中的合作协议或草案
3.    General description of partners of cooperation and description of all expectations regarding the respective cooperation
       相关合作前景及合作伙伴的概述
4.    Cooperation agreements, joint venture agreements
       合作、合资协议
5.    Commercial agents and distribution agreements
       商业代理及分销合同
6.    List of the largest suppliers and/or subcontractors with respect to the value (quantity, percentage of the purchasing volume)
       根据价值（数量、采购百分比）确定的最大供应商及/或分包商清单
7.    List of the largest customers with respect to the value (percentage of the turnover)
       根据价值（交易额百分比）确定的最大用户清单
8.    Agreements establishing an obligation excess of [    ] in particular cases or obligations being outside the ordinary course of business
       非正常交易中，设定特定义务的个案协议
9.    Agreements including restraints of competition
       包含竞争限制的协议
10.   Guarantees, warranties, or securities granted to third parties by the Company
       公司向第三方所作的保证、担保或抵押等
11.   Factoring agreements
       代收帐款协议
12.   Agreements regarding future investments of the Company exceeding [    ]
       超过某一限度的公司对外投资协议
13.   Partnership agreements
       合伙协议
14.   Loans or other forms of credit granted to or by the Company
       公司贷款或其它贷出或借到的款项
15.   Contracts with advisors, lawyers, and notaries
       与顾问、律师及公证员签的合同
16.   Agreements relating to legal consequences with respect to the acquisition of shares in the Company (change-of-control provisions)
       公司股权并购引起法律后果的协议（控制权转移条款）
ⅩⅤ. Public Law Matters
       公共法律事务
1.    Trade permit, appointment of a trade manager
       交易许可、经营经理的任命书
2.    Statement of all production facilities requiring official approval, including such approvals
       需要官方许可的生产设备证明，包括该类许可
3.    Building permits for buildings used on real property or in permanent establishments of the Company
       公司不动产或或永久性建筑的建筑许可证
ⅩⅥ. Activities-Environment
       活动――市场环境
1.    Principal activities over the last five years, market share in each area of distribution, main competitors
       过去五年的主要活动、每一个销售领域的市场份额、主要竞争对手
2.    Memberships in advertising organizations and professional associations, advertising budget, quality awards, customer service
       广告组织、行业协会中的会员资格、广告预算、质量奖项、消费者服务
3.    Environmental regulations to which the Company is subject
       公司应遵守的环保规定
4.    List of all dangerous materials with respect to environment used in conducting the business
       公司经营中所用的对环境有危害的物质清单
5.    List of all underground and above-ground storage tanks
       地下或地上储物柜清单
6.    Statement regarding the existence of contaminated land or water on the real property used by the Company and statement regarding pollution of buildings and facilities used in the past or present by the Company
       公司所用的不动产存在土地或水污染的声明及公司过去及目前所用的建筑物及设备被污染的声明
7.    All public law approvals, including all modifications and alterations, administrative notes with respect to production facilities of the Company, its activities and structure as required under any federal or local regulations
       联邦法律或法规规定的所有牵涉公司生产设备的政府许可、行政命令，包括修改、轮替、经营或机构建制
8.    All approvals or authorizations granted pursuant to environmental regulation
       依据环保规定的所有批准、授权文件
9.    List of all complaints regarding environmental protection
       一切有关环保问题的投诉清单
10.   Identification of possible risks for health, safety, and environment deriving from the Company’s business
       公司运营中可能产生的健康、安全及环境问题的认定
11.   Any administrative proceedings against the Company because of infringement of environmental, conservation of the countryside, or any other provision concerning environment; list of all administrative decisions issued against the Company and evidence of its settlement (compliance with the respective conditions)
       因违反环保、乡村保护或其它有关环境问题的规定而遭受的行政程序、对公司不利的行政决定及和解资料（对应的情况下）
ⅩⅦ. Subsidies and contributions
       补贴及捐赠
1.    Schedule of all subsidies received or applied for within the last five years, reference to possible obligation of repayment
       过去五年收到或适用的所有补贴清单、或有的赔偿责任说明。