第43解

due diligence

【英文】How is due diligence conducted？The parties conducting due diligence generally create a checklist of needed information.Management of the target company prepares some of the information.

【譯文】如何進(jìn)行調(diào)查評(píng)估？調(diào)查評(píng)估方一般要制定一個(gè)情況調(diào)查表，被調(diào)查評(píng)估公司要準(zhǔn)備需要提供的信息?！?/p>

【解釋】due diligence指由無(wú)利害關(guān)系的第三方所進(jìn)行的“盡職調(diào)查”。另外，在海商法中，也可譯為“恪盡職守”或“謹(jǐn)慎處理”。

再如：

In finance，due diligence is the process of research and analysis that takes place in advance of an acquisition，investment，business partnership or bank loan...（ 譯文：在金融方面，盡職調(diào)查是指在獲得、投資、商業(yè)合作或銀行貸款前所進(jìn)行的調(diào)查分析過(guò)程）。