Financial due diligence & transaction advisory

1. Brief service summary

Examine a defined set of financial information in the context of a contemplated transaction. The engagement seeks elements useful for decisions and documents findings and their limitations, without turning a targeted review into comprehensive assurance about the target.

2. Your needs

An acquisition, disposal or investment requires understanding of the results, cash flows and commitments presented. Available information does not yet answer every question, and some assumptions strongly influence the assessment of the transaction.

You wish to organize checks before a commitment or detailed negotiations.

3. Objectives of the engagement

The engagement aims to analyse selected matters, identify discrepancies and prepare additional questions. It helps distinguish information received, reconciliations performed and unverified elements.

The objective is to provide decision-makers with a documented basis within the limits of the confirmed mandate, access and expertise.

4. Indicative scope

Work may cover results, data quality, debt, operating needs and identified financial commitments. Periods, entities and review thresholds are defined before work begins.

Legal, tax or operational matters requiring separate due diligence are flagged. Observations are not extended to excluded areas or documents to which no access has been granted.

5. Possible delivery arrangements

Document review, authorized interviews and sample examination may be combined. Access rights, confidentiality, recipients and the participant's independence are clarified before analysis; no target contact is automatic.

6. Possible deliverables

Deliverables may include a financial due diligence report, a question register and a summary of issues and checks still needed.

7. Conditions and limitations

The engagement is neither a statutory audit nor certification of accounts. It does not guarantee detection of every anomaly and does not replace the investment decision. The assurance level must be specified. Service 12.07 organizes the M&A process; 12.08 addresses valuation. Qualifications and conflicts of interest remain subject to verification.