Due Diligence. There is a variety of concepts attributable to this notion. This phrase can be interpreted as "proper carefulness", "careful investigation and evaluation", "evaluation of good faith efforts". The most adequate interpretation of this notion is "thorough investigation as to the accuracy of the supplied information".

SAIVENA offers the following services (types of Due Diligence):

• Financial Due Diligence is the financial analysis needed to make conclusion whether the company is capable of producing a profit. As a rule, it is performed simultaneously with the company's auditing. Financial analysis focuses on evaluating the company's assets and liabilities profile, profits, financial ratios and financial planning and control system, cost evaluation basis and grounds for acknowledgement of obligations.
• Tax Due Diligence focuses on analyzing tax aspects of the situation in business based on evaluation of the company's tax burden. Tax optimization possibilities are also reviewed during the process thereof.
• Legal Due Diligence is aimed at evaluating the company's operation from the standpoint of applicable laws and regulations governing civil, corporate, labor relations. In the course of the legal due diligence, the following documents shall undergo thorough review: memorandums of association, documents confirming the property ownership; certificates, patents, trademarks and licenses; performance under the agreements made is subject to examination and such agreements shall be analyzed as to their conformity with the relevant laws; any material transactions performed shall be evaluated as to the compliance with the requirements of antimonopoly and currency laws and regulations.