Aralin 1Komersyal at administrative compliance: licenses, food hygiene, health and safety, regulated authorizationsMatututunan kung paano i-verify na sumusunod ang target business sa mga komersyal, administrative, at sector-specific na tuntunin, kabilang ang mga lisensya, hygiene, health and safety, at iba pang regulated authorizations na kinakailangan para sa lehitimong operasyon.
Mapping required licenses and permitsReviewing food hygiene and safety recordsHealth and safety risk assessmentsSector‑specific regulated authorizationsConsequences of missing authorizationsAralin 2Mga dokumento na hilingin mula sa seller at buyer: checklist na may kinakailangang corporate, financial, lease, employment, IP at tax documentsNagbibigay ang seksyong ito ng praktikal na checklist ng mga dokumento na hilingin mula sa seller at buyer, na sumasaklaw sa corporate, financial, tax, lease, employment, IP, at regulatory records na kinakailangan para sa matibay na due diligence file.
Corporate and governance documentationFinancial statements and management reportsTax, social‑security, and audit recordsLeases, property, and environmental filesEmployment, IP, and key commercial contractsAralin 3Employment due diligence: listahan ng empleyado, contracts, collective agreements, transfer obligations at information dutiesAlamin kung paano suriin ang sitwasyon ng workforce, kabilang ang mga listahan ng empleyado, contracts, collective agreements, at automatic transfer rules, at kung paano pamahalaan ang mga tungkulin sa impormasyon at konsultasyon sa mga kinatawan ng staff.
Obtaining and analyzing employee listsReviewing employment contracts and clausesCollective bargaining and workplace agreementsAutomatic transfer of employees on saleInformation and consultation obligationsAralin 4Tax at social-security checks: VAT, local business tax (CFE), outstanding liabilities, recent tax auditsGalugarin kung paano suriin ang VAT, local business taxes, payroll charges, at social-security contributions, tukuyin ang hindi binabayaran na liabilities, at suriin ang mga kamakailang tax at social-security audits na maaaring maghayag ng nakatagong exposures o contingent risks.
Reviewing VAT registration and filingsChecking local business tax and CFE statusSocial‑security and payroll contribution reviewAnalyzing recent tax and URSSAF auditsManaging discovered tax and social liabilitiesAralin 5Accounting at financial checks: valuation ng goodwill, stock accounting methods, recent P&L at balance sheet reviewMatututunan ang pagsusuri ng financial statements, valuation assumptions, at accounting policies para sa goodwill, stock, at provisions, at paggamit ng recent P&L at balance sheets upang matukoy ang mga trend, anomalies, at sustainability ng earnings.
Understanding the structure of the P&LBalance sheet and working capital reviewGoodwill valuation methods and driversInventory and cost accounting policiesIdentifying red flags in financial trendsAralin 6Environmental, real-estate at planning checks tungkol sa premises at permitted useMatututunan ang pagsusuri ng environmental, zoning, at planning constraints na nakakaapekto sa premises, i-verify ang permitted uses, at tukuyin ang contamination, nuisance, o non-compliance risks na maaaring limitahan ang operasyon o mag-udyok ng remediation duties.
Reviewing title, easements, and occupancyZoning, planning rules, and permitted useEnvironmental reports and contamination risksHealth, nuisance, and neighborhood issuesRemediation duties and allocation of costsAralin 7Intellectual property at digital assets: trade name, trademarks, domain name, phone number at website rightsAlamin kung paano tukuyin at i-secure ang intellectual property at digital assets, kabilang ang trade names, trademarks, domains, phone numbers, software, at website content, at kung paano kumpirmahin ang pagmamay-ari, registrations, at licenses.
Identifying trade names and trademarksDomain names, websites, and hosting rightsPhone numbers, social media, and listingsIP ownership, licenses, and assignmentsInfringement risks and brand protectionAralin 8Material assets at inventory checks: fixtures, movable equipment, maintenance records, warrantiesMatututunan ang pag-verify ng pag-iral, kondisyon, at pagmamay-ari ng fixtures, equipment, at inventory, pagrepaso ng maintenance at service records, at pagsusuri ng warranties, leases, at financing na maaaring makaapekto sa mga asset na binibili.
Listing fixtures and movable equipmentPhysical inspection and condition reportsMaintenance logs and service contractsOwnership, leases, and financed assetsInventory valuation and obsolescence risksAralin 9Lease due diligence: pag-verify ng pag-iral, term, clauses sa assignment, landlord consents at formalitiesAlamin kung paano suriin ang commercial lease, kumpirmahin ang pag-iral at term nito, suriin ang assignment at change-of-control clauses, at tukuyin ang mga kinakailangang landlord consent at formalities na kondisyon ng valid na paglipat.
Confirming lease existence and key termsRent, charges, and indexation mechanismsAssignment and subletting restrictionsLandlord consent and waiver proceduresLease renewal, termination, and optionsAralin 10Corporate at identity checks sa seller at sa encumbrances na nakakaapekto sa fondsMatututunan ang pagkukumpirma ng identity, capacity, at awtoridad ng seller na magbenta, at pagtukoy ng encumbrances tulad ng pledges, liens, o seizures na nakakaapekto sa business assets, na tinitiyak ang malinis na title at enforceable transfer ng fonds.
Verifying corporate existence and good standingChecking powers of representation and signingReviewing corporate decision‑making approvalsSearching for liens, pledges, and seizuresAssessing impact of encumbrances on the sale
