due diligence

due diligence
An internal audit ( internal auditor) of a target firm by an acquiring firm. offers are often made contingent upon resolution of the due diligence process. Bloomberg Financial Dictionary
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Due diligence is a process carried out by accountants and lawyers when a company is about to acquire another. It involves verifying a company's liabilities and financial performance. London Stock Exchange Glossary

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due diligence due diligence diligence

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due diligence UK US noun [U] LAW
the action that is considered reasonable for people to take in order to keep themselves or others and their property safe: exercise/demonstrate due diligence »

People have to exercise due diligence and watch what's being bought on their credit cards.

ACCOUNTING the detailed examination of a company and its financial records, done before becoming involved in a business arrangement with it, such as buying it or selling its shares to investors: »

The buyout group's due diligence is expected to run till late March.

carry out/conduct/perform due diligence »

We had the opportunity to do due diligence on the books and we think $518 is a fair offer.

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due diligence exercise/investigation/process

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due diligence report/review/assessment

TRANSPORT the duty that the owner of a ship has to protect the people and goods on the ship from harm: »

The owner must exercise due diligence to provide a seaworthy ship at the commencement of the voyage.


Financial and business terms. 2012.

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Look at other dictionaries:

  • Due Diligence — (DD), bekannt als „Sorgfaltspflicht“ (z. B. von Banken), bezeichnet die „gebotene Sorgfalt“, mit der beim Kauf bzw. Verkauf von Unternehmensbeteiligungen oder Immobilien oder einem Börsengang das Objekt im Vorfeld der Akquisition oder des… …   Deutsch Wikipedia

  • due diligence — n 1: such diligence as a reasonable person under the same circumstances would use: use of reasonable but not necessarily exhaustive efforts – called also reasonable diligence; ◇ Due diligence is used most often in connection with the performance… …   Law dictionary

  • Due-Diligence — Le due diligence est un concept anglo saxon (littéralement: diligence raisonnable ) qui signifie que le sujet doit travailler à se prémunir lui même contre tout élément négatif d une opération qui peut être évité. Due diligence s écrit sans trait …   Wikipédia en Français

  • Due-diligence — Le due diligence est un concept anglo saxon (littéralement: diligence raisonnable ) qui signifie que le sujet doit travailler à se prémunir lui même contre tout élément négatif d une opération qui peut être évité. Due diligence s écrit sans trait …   Wikipédia en Français

  • Due Diligence — Due Di|li|gence [dju: dɪlɪd̮ʒəns ], die; , s [engl. due diligence, eigtl. = gebührende Sorgfalt, aus: due = gebührend, angemessen (< mengl. due = zahlbar < afrz. deu = geschuldet, zu lat. debere, ↑ Debitor) u. diligence = Eifer, Fleiß, über …   Universal-Lexikon

  • due diligence — /djuˈdilidʒens, ingl. ˈdjuːˌdɪlɪdʒens/ [loc. ingl., propr. «dovuta (due) diligenza (diligence)»] loc. sost. f. inv. (econ.) verifica del valore (di una società) □ (banca) valutazione del credito …   Sinonimi e Contrari. Terza edizione

  • due diligence — (izg. djȕ dìlidžens) m DEFINICIJA ekon. naziv za ispitivanje svih relevantnih činilaca za novu emisiju vrijednosnih papira ETIMOLOGIJA engl …   Hrvatski jezični portal

  • Due diligence — For other uses, see Diligence (disambiguation). Companies law …   Wikipedia

  • Due diligence — Les due diligences sont l ensemble des vérifications qu un éventuel acquéreur va réaliser afin de se faire une idée précise de la situation de l entreprise. Le due diligence est un concept anglo saxon (littéralement: diligence raisonnable ) qui… …   Wikipédia en Français

  • Due Diligence - DD — 1. An investigation or audit of a potential investment. Due diligence serves to confirm all material facts in regards to a sale. 2. Generally, due diligence refers to the care a reasonable person should take before entering into an agreement or a …   Investment dictionary

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