©2004 Legal name Introduction to Finance Due Diligence. 2008 China M&A Tax School Fundamental Courses July 7 – 9, 2008 Xiamen Instructor: Cedric Vandenabeele ©2008 Deloitte Touche Tohmatsu 2 Agenda • What is Due Diligence? • The Basics of a Deal

1 Special Due Diligence Programs for Certain Foreign Accounts Financial Crimes Enforcement Network 梧桐树下整理 Financial Crimes Enforcement Network Special Due Diligence Programs for Certain Foreign Accounts An Assessment of the Final Rule Implementin

Week 1 Terminologies Current Assets: Current assets refer to the assets that enterprise can be realized or utilized within one year or an operating cycle more than one year. Cash: Cash includes the final balance of the three accounts: cash o