Due Diligence includes:
- comprehensive legal analysis of the activities of a company (a group), its corporate and management structures;
- analysis of creation / termination of rights to assets (real estate, substantial movable property, intangible assets, etc.);
- analysis of creation of encumbrances of the available assets, as well as liabilities (contractual relationships and loan and credit obligations, etc.);
- analysis of accounting (financial) statements for presence of signs of probable misstatements;
- review of the accounting and tax records system, and of the main provisions of the accounting policy;
- analysis of the income and expense structure;
- verification of the company’s assets and liabilities posted to its accounting statements, including identification of assets that are not able to yield economic benefits in future, and determination of non-posted liabilities;
- detection of any contingent liabilities, including the assessment of tax risks consequences.
