Due diligence is an investigation of a company that is usually used before concluding an agreement or starting new business co-operation. Due diligence involves a check of good standing of the company, evaluation of planned earnings and cash flows assessing quality of assets, identifying business risks, highlighting any unexpected issues that might affect execution of agreement, identifying hidden costs, commitments and contingencies, verifying and estimating potential tax exposures and other checks based on case-to-case basis.

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