Department
General Perspective Checklist
A cross-cutting view of the accounts — covering control, structure, hidden liabilities, litigation and cash flow.
1
Solvency
Is the company solvent?
2
Non-performing?
Is the company non-performing?
3
Shareholder structure
What is the shareholder structure?
4
Shareholder position
What is the shareholder position?
5
Changes in control
Are there changes in company control relevant to merger and acquisition?
6
Pending litigation
Is there any pending litigation?
7
Ongoing litigation
Is there any ongoing litigation?
8
TUPE-relevant employees
Are employees relevant to TUPE transfers in property transactions?
9
Tangible & intangible assets
What tangible and intangible assets exist?
10
Hidden liabilities
Are there any hidden liabilities?
11
Data prepared / signed off
Was data prepared and signed off in the context of any transaction?
12
Cash balance
What is the company's cash balance (across all departments)?
13
Debts & repayment timelines
What are the debts and repayment timelines?
14
Related party transactions
Are there related party transactions?