PKF Attest

Legal
Due Diligence

Home Services Legal Due Diligence

Due Diligence

At PKF Attest, we are specialists in due diligence processes for both sale and purchase, and we cover the different legal areas involved in this type of operation.

Financial

  • Analysis of recurring profitability -normalized EBITDA-
  • Future cash flow generating capacity

Analysis of:

  • Balance sheet
  • Net financial debt
  • Historical capex and future investment plan
  • Business plan, its soundness, and sensitivity, order book, commitments acquired
  • The different business/activity lines

Tax

Services:

  • Review of accounting documentation
  • Review of returns for the different taxes
  • Review of ledgers
  • Analysis of possible tax risks
  • Proposal for improvements to reduce possible contingencies and/or tax benefits

Legal

Services:

  • From the corporate standpoint: a study of possible obstacles that might affect the buyer or seller in their decision-making
  • From the contractual standpoint: analysis of the main contracts, the sections of which might constitute a contractual risk in the transaction considered
  • Analysis of other important issues, such as industrial property, real estate property, criminal risks, etc.

Corporate

Services:

  • Analysis of corporate documents (articles of association, shareholders’ agreements, partners/shareholders’ registers, minute books, property deeds…).
  • Proposals for corporate agreements for the possible execution of the operation foreseen.

Labour

Services:

  • Review of hiring formulae.
  • Study of remuneration policy.
  • Evaluating compliance with current regulations mainly established in the collective agreement.
  • Study of contracts and their implementation.
  • Compliance with health and safety regulations.

Environmental

Services:

  • Compilation and analysis of existing information.
  • Preparing a checklist of requirements and obligations applicable in the different issues included in the scope.
  • Compilation of information (evidence) of complying with the applicable legal requirements and regulations.
  • In situ verification of requirements – visit the installations.
  • Identification of legal and regulatory non-compliances.
  • Economic quantification of the risks detected.

Procedural and Arbitration

We intervene as lawyers and insolvency administrators in national and international courts.