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Due Diligence Reports – Mitigating Risks for Informed Business Decisions 盡職審查報告——識別風險，助力商業決策

Updated: Mar 20


What is a Due Diligence Report and Why Does Your Business Need One?

A due diligence report is a comprehensive analysis of a company’s financial, legal, operational, and compliance status, conducted before mergers, acquisitions, investments, or partnerships. In high-stakes transactions, this report identifies risks, validates opportunities, and ensures regulatory compliance. For businesses in Hong Kong’s dynamic market, due diligence is critical to avoid costly mistakes, legal liabilities, or reputational damage.


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Types of Due Diligence Reports

  1. Financial Due Diligence: Assesses revenue streams, liabilities, cash flow, and financial projections.

  2. Legal Due Diligence: Reviews contracts, litigation history, intellectual property, and regulatory compliance.

  3. AML/CFT Due Diligence: Evaluates anti-money laundering controls, customer risk profiles, and suspicious activity reporting.

  4. Operational Due Diligence: Examines business processes, supply chains, and IT systems.


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Key Benefits of a Due Diligence Report

  1. Risk Mitigation: Uncover hidden liabilities (e.g., undisclosed debts, pending lawsuits).

  2. Valuation Accuracy: Determine the fair market value of a target company.

  3. Regulatory Compliance: Ensure adherence to Hong Kong’s Companies Ordinance, SFC Guidelines, or AMLO.

  4. Negotiation Leverage: Use findings to renegotiate terms or pricing.


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When is a Due Diligence Report Required?

  • Mergers & Acquisitions (M&A)

  • Joint Ventures or Partnerships

  • Securing Investments or Loans

  • Licensing Agreements or Franchising

  • Entering New Markets


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Steps to Conduct Effective Due Diligence

  1. Define Objectives: Align the scope with transaction goals (e.g., asset purchase vs. share acquisition).

  2. Collect Documentation: Financial statements, contracts, licences, and compliance records.

  3. Analyze Data: Identify red flags like inconsistent cash flows or unresolved legal disputes.

  4. Report Preparation: Summarize findings, risks, and recommendations.


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Why Partner with Sum & Sam for Due Diligence?

Sum & Sam can serve as an independent third party to conduct a thorough assessment and review of the situation, providing you with a true and fair perspective to inform your decision-making. Our key advantages are outlined below:

  • Cross-Industry Expertise: Tailored reports for finance, real estate, fintech, and trading sectors.

  • Regulatory Insight: Ensure compliance with HKMA, SFC, and international standards.

  • Confidentiality: Secure handling of sensitive data through encrypted platforms.

  • End-to-End Support: From initial scoping to post-transaction compliance monitoring.


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Conclusion

A due diligence report is not just a regulatory formality – it’s a strategic tool to safeguard your investments and ensure long-term business success. Partner with Sum & Sam to navigate complex transactions with clarity and confidence.


Sum & Sam Professional Service Limited ("Sum & Sam") is a Hong Kong-based company established in 2019, holding a Trust or Company Service Provider (TCSP) licence (Licence No. TC008190). Specializing in company secretarial services, corporate consulting, compliance, accounting, and licensing solutions, Sum & Sam offers a one-stop professional service tailored to meet the diverse needs of its clients. With a team of seasoned experts boasting over 30 years of experience in finance, compliance, and accounting, the company is committed to delivering high-quality, confidential, and client-focused solutions. Sum & Sam prioritizes integrity, professionalism, and customer satisfaction, ensuring the best outcomes for businesses in Hong Kong and beyond.


*Disclaimer: The information provided here is for general informational purposes only and does not constitute professional advice. Sum & Sam Professional Service Limited makes no representations or warranties regarding the accuracy, completeness, or suitability of the information for any specific purpose. For tailored advice, please consult our professional team directly.



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盡職審查報告 助力商業決策


什麼是盡職審查報告？為何您的企業需要它？

盡職審查報告是一份全面分析企業財務、法律、運營及合規狀況的文件，通常於併購、投資或合作前進行。在高風險商業交易中，該報告能識別潛在風險、驗證機遇並確保合規性。對香港企業而言，盡職審查是避免巨額損失、法律責任或信譽危機的關鍵步驟。


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盡職審查報告的類型

  1. 財務盡職審查：評估收入來源、負債、現金流及財務預測。

  2. 法律盡職審查：審查合約、訴訟歷史、知識產權及法規合規。

  3. 反洗錢盡職審查：分析AML控制措施、客戶風險及可疑活動報告機制。

  4. 運營盡職審查：檢視業務流程、供應鏈及IT系統。


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盡職審查報告的核心優勢

  1. 風險管控：揭露隱藏負債（如未披露債務、未決訴訟）。

  2. 準確估值：確定目標公司的公平市場價值。

  3. 合規保障：確保符合香港《公司條例》、證監會指引及《打擊洗錢條例》。

  4. 談判優勢：利用調查結果重新協商條款或價格。


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何時需要盡職審查報告？

  • 企業併購（M&A）

  • 成立合資企業或合作關係

  • 獲取投資或貸款

  • 簽訂特許協議或加盟

  • 拓展新市場


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進行有效盡職審查的步驟

  1. 明確目標：根據交易目的定義範圍（如資產收購 vs. 股權收購）。

  2. 收集文件：財務報表、合約、牌照及合規記錄。

  3. 分析數據：識別現金流異常或法律糾紛等風險信號。

  4. 編制報告：總結調查結果、風險及建議。


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為何選擇深與傑進行盡職審查？

深與傑可以作為獨立的第三方，對情況進行全面評估和審查，為您提供真實公正的觀點，以協助您做出明智的決策。我們的主要優勢如下：

  • 跨行業經驗：為金融、地產、金融科技及貿易業定制報告。

  • 合規洞察：確保符合金管局、證監會及國際標準。

  • 嚴格保密：透過加密平台安全處理敏感資料。

  • 全程支援：從初期規劃到交易後合規監控。


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總結

盡職審查報告不僅是合規程序，更是保障投資及業務長遠成功的戰略工具。與深與傑合作，以專業洞察應對複雜交易。


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深與傑專業服務有限公司（「深與傑」）是一家2019年成立於香港的專業服務公司，持有信託或公司服務提供者（TCSP）牌照（牌照編號：TC008190），專注於公司秘書服務、企業諮詢、合規審查、會計及業務牌照申請等一站式解決方案。憑藉團隊在金融、合規及會計領域逾30年的豐富經驗，深與傑致力以誠信、專業和客戶需求為核心，為企業提供高質量、保密且定制化的服務。我們注重客戶滿意度，通過嚴格的內部質量控制及持續溝通，為香港及海外企業創造最佳商業實踐。


*免責聲明：本文內容僅供一般參考，不構成專業意見或建議。深與傑專業服務有限公司不對信息的準確性、完整性或適用性作任何明示或暗示的保證。如需具體業務諮詢或解決方案，請直接聯繫我們的專業團隊以獲取量身定制的服務。

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