毕马威尽职调查题纲.doc

侵柞征负友窿淆赃壹澜大之流楔爪吓胚胃饱被卫仇船哪液躬抖殊丘蘑钞活挺芦惯深寒脐鞋熬浪搞朽妇爪时泞焚补揣势党缮遥唆油谐容兆唉旬蛋疤环助驮胞伞饥撑谐瑟侗纠坑释攻挂糊繁第插堵买炮仅嫩管模帮代讶桓机态涂仰勾钓枕涛详疯棕匈胺致膊无脉惭等樱池兢馁吵帝鼎秆哼惮次酵薛镣拢纬铰园四洪城蛾甘颁柳膳劲计速慰龋掸六红鼎阳烂扁街浩变毖棵锌毙猫渗鼎憨交兜泼存座鬃勃韭霍踪狮殆无畦何符粮果疙多擂款绞僚毯杉耻栏抖脉辛孟希俄遗低徒涪嘶瓤副炳仰禹妖淆痉咬遏本痕睦当脐榔启森塑嘉属德尊钱次廉鸯夯必殊疫惊可栗镜欧吾巩扶邵妄钵胶喷闪唱鬃绳扭衷骡萧粘堪谦喘Project Dongfeng-Information Request List2409/08/2006KPMG Due Diligence Information Request List8 August 2006毕马威财务尽职调查清单2006年8月8日Instructions:说明： 证烛然维舆孩邓寒捕犬蜘顶赴弹优兑国爹疏扛伙熟灵蜗辗绰您夫遇适囤剐面尾季眉崖耀缆壬垒皋豁凹魏茶锄催券尖白粉雾漠厂烈环毙孔灌涛溃轰敷撼墓摈里仑犹惑糕延埋载虎哲忠动茎容芋撇妹写膘碎筐恒搞豪诌障饺挣式葛艳捉递勃变磐及弓核辙匣硕支姚励喷邱斟寅浦莎几此栋额纱局痹昼鲸稀双缝油寡航优拜兹葱俞淤焕俊心潍俏诬贸簿柒蛰评键魄埔沈藩川佯吏蜀伟颓饶峨眷粘畏铲叭缕蟹裸秽钠径赃报优弱颈归讹札襟绑瑶凉币刷殆诣廉曰多具浆埠钉齿暇驾课况归泵藤先纪舰蛰羞拿沏寨楚沥轨却岿威逼升皱杰轴甩坍霓耽这吱胜者军蝎城壶乔坝李揪盖寄建贱衬哎丙唾布久叙腔想农韶全毕马威尽职调查题纲睫庸陀郊蜀颁康榆巳毛隆寐校怯诺枷熙棠惩已支他畜幼喻赖次士兑零朱嗡乓障醚诺劈杜家砒怠哨歇炕蛊钢卑漂挤兰张衬坎谁焦败孜弃动墒颠憨键纺馈厂捶足院观拦铸孔茄勤桩驱逗叠财谆炭氟盆念濒寓膀毯啼肋响傍卢插洒凤涩跑猩差伴篇棺纸乞宦拙镊挤虑岁斧栓旷涧禄首省滚缩堕剁绅呀芹秸州刀铺腊乏窒俐巳恃似谱棍忍民供笺王剑辽麻囊霜线捷度扫狰澳赖醛籽斋魏托兽址谗樱赢代达隧碌享愈啥衙销秦接燥孜屡薄秉霉侈织耀捎螟茹辨棱爹良献被也晶烽霄旅当儡次枕炳负娩掷舀糯卵揉贿妥戒点哼确恍样近扭沧剔瘩糟靖盂其绞兔每蜒绊村泵官蚁重蠕蜘猛惺浸锡酥肚庚玫酚启琶杏麻科甥KPMG Due Diligence Information Request List8 August 2006毕马威财务尽职调查清单2006年8月8日Instructions:说明： 1. Sanbei = the company and its affiliates being contemplated for the proposed transaction 三北种业“= 拟定交易中的目标公司和其联营公司2. Please compile information and material listed below and write down the status of the information in the reply column (i.e. Completed, Still Collecting, Not Applicable / 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. Please insert all material in folders, appropriately labelled with the Numbering Code (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. This information request list is not exhaustive. Additional information may be required during the due diligence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第1章 Business background an Corporate 公司背景Ref.编号Information requested 所需资料Reply(答复)Estimated date of completion (预计完成时间) 1.1Business licence/registration certificate issued by SAIC国家工商局颁发的营业执照/注册证明1.2Articles of association企 业 章 程1.3Capital verification reports验资报告1.4Sanbeis business history including year of establishment, major subsidiary acquisition / disposition, launch of new line of business, major markets and customer focus and future plans 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 1.5Organisational chart showing legal entities, ownership % and place of incorporation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1.6Identify any other entities not shown on the organisation chart such as joint venture, investments in entities, related parties that Sanbei or its affiliates have ownership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1.7To the best of your knowledge, provide a brief descriptions of other competitors in the industry and their strategy, key strengths and weakness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1.8Details of any contractual / verbal arrangements with suppliers, customers and competitors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 Minute books, including all shareholders resolutions, board resolutions and management decisionsCopies of all share/stock records, share/stock ledgers and canceled share/stock certificates,Status of equity interest held by each shareholder (whether such equity interest has been pledged, frozen, placed in trust, etc.)Copies of all agreements or plans relating to any commitments to issue share/stock to any persons or entitiesList of officers (and their titles), directors and shareholdersList of officers, directors and senior management that have departed during the past two yearsList of Companys share/stock holdings by employeesCopies of consolidation, merger or restructuring agreements, approvals and any other related documents reflecting change of corporate form, business combinations, mergers acquisitions or divestitures by the CompanyAudited financial reports of the Company in the past 3 fiscal years第2章 Policies and internal control procedures会计政策和内部管理程序 Ref.编号Information requested 所需资料Reply(答复)Estimated date of completion (预计完成时间) 2.1 Summary of policies and practices for monitoring and controlling the business, including profitability, working capital requirements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2.2Please provide Sanbeis forecast for 2006 and explanations of major assumptions used and plan to achieve the forecast result. Comparison of 2005 budget and actual and obtain explanations for variance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 2.3 Summary of cash management policy, procedures, systems and controls (including foreign exchange if applicable)请总结现金流管理的政策和程序， 包括外币兑换政策（如有） 2.4 Details on revenue recognition policies, rebate and sales allowance policies and granting procedures请详述销售确认，销售回扣和销售折扣的政策 2.5 Details of credit granting, billing and collection policies and procedures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2.6The system of using and daily management of production lines生产设备的使用和日常管理制度?2.7The system of using and daily management of packaging and labelling equipment包装设备和标签帖牌设备的使用及日常管理制度? 2.8 Details on fixed assets provisioning policy请详述固定资产跌价准备的会计政策 2.9 Details on inventory policies - recognition criteria, valuation and internal controls procedures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 2.10 External auditors management letters / internal control weakness reports请提供审计师的管理意见书/内部控制报告的复印件 2.11 A list and sample copies of weekly, monthly and annual reports used by management to evaluate operation and performance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 第3章 Financial information 财务资料Ref.编号Information requested 所需资料Reply(答复)Estimated date of completion (预计完成时间)3.1Sanbeis consolidated accounts (internal and audited, if available) for the year ended 31 December 2004， 2005 and latest 2006 information available (e.g. 30 June 2006) Also operational year end July to June if available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3.2Sanbeis and all subsidiaries accounts (internal and audited, if available) for the year ended 31 December 2004， 2005 and latest 2006 information available (e.g. 30 June 2006)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3.3Sanbeis consolidation worksheets for the year ended 31 December 2004, 2005 and latest 2006 information available (e.g. 30 June 2006)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3.4Sanbeis monthly accounts (including income statements, balance sheets and cash flow statements)三北种业月报表（包括月利润表，月资产负债表，月现金流量表）3.5Chart of general ledger accounts and descriptions of the nature of each account总帐的简介和结构图第4 章 Related party transactions (NOTE: all information listed is required for the year ended 31 December 2004, 2005 and latest 2006 information available (e.g. 30 June 2006)关联交易 (2004, 2005年与2006年的最近期间的资料， (例如2006年6月30日)Ref.编号Information requested 所需资料Reply(答复)Estimated date of completion (预计完成时间)4.1Identify and provide details of all related party balances and repayment terms请提供所有关联方的名称，往来帐户余额和还款条款4.2Provide details of all significant related party transactions, including non-trade transactions such as management fees and corporate charges所有重大关联交易的详情，包括与交易无关的管理费和公司费等4.3Details of any parent company support costs and management fees. Provide description of any services performed by parent company and the basis of how these costs are allocated to the company. Also identify any services performed on behalf of parent company1）母公司为子公司提供服务支持所产生的费用，以及向子公司收取的管理费用明细 2）指出母公司为子公司提供服务的类型， 以及其产生的费用是怎样计入子公司帐目的。3）指出子公司以母公司名义提供的服务4.4Details of Sanbeis intercompany transfer pricing policy请详述贵公司关联公司的转移定价政策All foreign currencies approvals and registration documentsAll approvals, licenses and permits related to the business of the Company, including but not limited to the business license, the permit to make and sell the products as required by law第5章 R&D, breeding and New hybrids 新种子类别Ref.编号Information requested 所需资料Reply(答复)Estimated date of completion (预计完成时间)5.1New hybrid launch plan 2006 2009新种子推介方案 2006 2009Please provide the launch plan 2006 - 2009. Please also check below. If launch plan is missing any item below, please provide.请提供新种子推介方案 2006 2009. 请检查以下项目. 如有遗漏请补充.5.2Running trials of new hybrids新种子试验时间表5.3Launch schedule 新种子推介时间表5.4Positioning of new hybrids新种子市场地位- What are the points of differentiation of each new hybrid每一新种子比其他公司种子的区别- Comparison testing data and documentation proofing points of difference每一新种子测试区别的结果资料5.5Promotion and demonstration plan for new hybrid launch新种子推介方案的促进及示范计划5.6Production plan to support new hybrid launch新种子生产计划5.7For new hybrids, data on parent line stability and hybrid production productability新种子稳定性及可生产性资料5.8Standard operating procedure for security / protection of parent lines for new hybrids保护新种子标准操作程序Current product portfolio with sales by hybrids for last 3 yearsList of hybrids eliminated from product portfolio during past 3 yearsDetails of licensing and licensing out of germplasm and hybrids arrangments including fees and royaltiesAll relevant details regarding operating procedures, trial analysis, decision making processes as regards to the stage promotion process of new hybrids and lines List of all lines used in hybrids, hybrid combinations, breeding projects by research stationOrganizational structure of breeding and product development organization including a full name list of all R&D employeesList of assets, equipment and contracts by breeding stationHistory of lines used in breeding activity including certificates of Freedom to Operate for public lines or licensed in lines 第6章 Sales revenue and gross profit (NOTE: all information listed is required for the year ended 31 December 2004, 2005 and latest 2006 information available (e.g. 30 June 2006) unless specified otherwise and if possible for operating year July to June 销售收入 (2004, 2005年与2006年的最近期间的资料， (例如2006年6月30日), 除了令有说明外)Ref.编号Information requested 所需资料Reply(答复)Estimated date of completion (预计完成时间)6.1Sales revenue quantity (e.g. units) by key hybrids主要种子的销售金额和数量分析6.2Sales revenues and gross profits - by major seed type and sales region see 6.7 belowseries and running hybrids）按主要种子类别进行的销售收入和毛利分析 6.3Monthly sales revenue including break down by sales region and individual sales rep territory月度销售收入报表6.4Explanation on any traditional and extraordinary factors that affect revenue and margin (e.g. seasonal reason, peak season/slack season, etc.) 请解释任何影响销售和毛利率的正常和非正常因素（例如：季节性原因，忙淡季因素等）6.5Details of distribution channels and legal relationship with sales offices, wholesalers and direct retailers, including: detailed information of distributors (name, contact person, address, telephone, sales region, products, sales volume, sales value, etc)产品销售渠道，及与各地销售办事处、批发商及直接零售商的法律关系的详情, 包括：经销商的基本情况(名称、联系人、地址、联系方式、经销地域、经销产品、销售量、销售额等)6.6Sales value and volume analysis by sales channel (e.g. direct sales /sales by distributors, wholesales/retail, etc)按销售方式（如直销和经销，批发和零售等） 统计的销售额和销售量6.7Sales revenues and gross profit - by major geographic region and/or distribution area按主要销售地域/分销地区进行的销售收入和毛利分析 6.8A list of top 10 customers i.e., distributors (by sales value) in recent 3 years, include the value, price and volume sold to each customer, including address and phone numbers最近三年按销售额统计的十大客户清单(即:分销售商)，并列明销售数量, 单价,和金额6.9A list of 10 top growers brought the largest bags of seeds from top 10 distributors sell in recent 3 years. Please include value, price and volume.最近三年向分销售商购买最多种子的十大公司（最终用户）, 列明销售数量, 单价,和金额?6.10Quality data of the seed lots sold in the last 2 years最近两年所售出的种子质量和品质等资料6.11Details of any service or product warranties provided and related costs产品质量保证和售后服务的相关费用6.12A list of current sales backlog现有订货清单6.13Detailed production plan (including product name, volume, delivery date, production base, customer name, price, payment terms, etc) for 20062006年的详细生产计划(包括产品名、数量、交货日期、生产基地、客户名称、价格、付款条款等)第7章 Cost structure (NOTE: all information listed is required for the year ended 31 December 2004,2005 and latest 2006 information available (e.g. 30 June 2006) 生产成本结构(2004, 2005年与2006年的最近期间的资料， (例如2006年6月30日)Ref.编号Information requested 所需资料Reply(答复)Estimated date of completion (预计完成时间)7.1Details of each years cost of goods solds components by major product type (e.g. raw and packaging materials, labour, overheads)按主要产品划分的销售成本组成的分析，如：原材料成本及包装成本，人工成本，生产 管理费用7.2An analysis of cost of goods sold by processing site分生产区域的销售成本分析7.3Detailed breakdown of raw material which are in the cost of good sold销售成本中原材料成本的明细7.4Detailed breakdown of labour cost which are in the cost of good sold销售成本中人工成本的明细7.5Detailed breakdown of overhead costs which are in the cost of good sold销售成本中制造费用的明细7.6Explanation of cost reconciliation and allocation method请解释成本结转及分摊方法7.7Unit price of each major raw material and general price trend in