------------------ Financial Due Diligence ------------------ 

Financial due diligence is a recommended examination of the financial situation of an entity aimed at getting to know it before making the final decision about its acquisition. Due diligence is a specialized service provided by statutory auditors with experience in capital transactions.

Due diligence relies on verification of financial and accounting data, analysis of the financial situation of the company, identification of risks in the financial area and finding possible solutions limiting the risks. The detailed scope of due diligence should be adapted to the needs and requirements of the investor.

The result of due diligence is a report presenting identified risk areas related to the investment as well as data and information allowing a better understanding of the financial situation of the entity to be acquired.

------------------ Tax Due Diligence ------------------ 

Tax due diligence is aimed at limiting the risk associated with the acquisition by an investor of an existing company that has been operating for some time. Acquisitions involve the risk of taking over an entity with significant tax arrears. It is important that the acquirer know the potential arrears and tax risks arising from the business of the acquired entity prior to the conclusion of the transaction. The due diligence review is aimed at verifying the tax situation of the acquired company, the scope of existing tax risks and, if possible, estimating the amounts of potential tax arrears.

Conclusions from the due diligence presented in the final report contain important information and arguments that can be used in the process of negotiating the acquisition conditions.