Matters needing attention in company acquisition First of all, among all assets, it is necessary to distinguish the specific proportion of current assets and fixed assets. Second, it is necessary to clarify the equity allocation of the target company. First of all, we must grasp the shareholding ratio of shareholders and whether there are preferred shares; Secondly, it is necessary to examine whether there are related shareholders. Third, the assets with security restrictions will have an impact on the solvency of the company, so we should examine the secured assets and unsecured assets separately. Fourth, we should focus on the company's non-performing assets, especially the depreciation of fixed assets, amortization of intangible assets and assets that are about to be scrapped and cannot be recovered. At the same time, the company's liabilities and owners' equity are also issues that should be paid attention to when buying a company. In corporate liabilities, we should distinguish between short-term debts and long-term debts, and distinguish between offset debts and non-offset debts. The structure and proportion of assets and liabilities determine the owner's equity of a company.
legal ground
Article 172nd of the Company Law of People's Republic of China (PRC)
Company merger can adopt absorption merger or new merger. A company absorbs other companies for merger, and the absorbed company is dissolved. The merger of two or more companies to form a new company is a new merger, and the parties to the merger are dissolved.