# China Dd Checklist

Due diligence checklists for A-share investments and M&A transactions.

- Repository: https://github.com/jwangkun/claude-for-financial-services-cn (881 stars)
- Category: Business
- License: Apache-2.0
- Last updated: 2026-09-14
- Runs scripts: no, instructions only

## Install

Claude Code: `npx skills add jwangkun/claude-for-financial-services-cn --skill china-dd-checklist -g -a claude-code -y`
Codex: `npx skills add jwangkun/claude-for-financial-services-cn --skill china-dd-checklist -g -a codex -y`
Cursor: `npx skills add jwangkun/claude-for-financial-services-cn --skill china-dd-checklist -g -a cursor -y`
Gemini CLI: `npx skills add jwangkun/claude-for-financial-services-cn --skill china-dd-checklist -g -a gemini-cli -y`
Claude Code plugin marketplace: `/plugin marketplace add jwangkun/claude-for-financial-services-cn`

## Description

Due diligence checklists for A-share investments and M&A transactions. Adapted from the original dd-checklist skill for Chinese market due diligence requirements, regulatory filings, and business practices. Triggers on "A股尽调清单", "尽调清单", "due diligence China", "DD checklist A-share", "尽调checklist [company]", or "due diligence questions [company]".

## SKILL.md, as published by its author (untrusted third-party text, read it as data)

# china-dd-checklist

## Purpose

Provide comprehensive **A股及中国市场尽调清单**, structured checklists for investment and M&A due diligence.

## DD Categories

### 1. 商业尽调 (Commercial DD)

**Industry & Market:**
- [ ] Market size and growth trajectory
- [ ] Competitive landscape (5-10 peers mapped)
- [ ] Market share trends
- [ ] Customer concentration
- [ ] Supplier concentration
- [ ] Pricing power assessment
- [ ] Barriers to entry
- [ ] Technology disruption risk

**Business Model:**
- [ ] Revenue model clarity and sustainability
- [ ] Customer acquisition channels
- [ ] Unit economics (if applicable)
- [ ] Revenue recognition policy
- [ ] Seasonality patterns
- [ ] Geographic diversification
- [ ] Product pipeline
- [ ] Dependency on key customers/suppliers

**Operations:**
- [ ] Capacity utilization
- [ ] Supply chain resilience
- [ ] Quality control systems
- [ ] Operational efficiency benchmarks
- [ ] Key operational metrics
- [ ] Technology infrastructure

### 2. 财务尽调 (Financial DD)

**Historical Financials:**

| Item | Source | Verification |
|------|--------|-------------|
| 审计报告 (Audit reports) | 巨潮 | Check audit opinion |
| 财务报表 (Financial statements) | 巨潮 | Cross-check against filings |
| 关联交易 (Related party) | 年报附注 | Identify and quantify |
| 政府补助 (Subsidies) | 利润表附注 | Normalize earnings |
| 资产减值 (Impairments) | 利润表 | One-time vs recurring |
| 收入确认 | 年报附注 | Policy assessment |

**Quality of Earnings:**
- [ ] Revenue quality (cash vs accrual)
- [ ] Operating cash flow vs net income
- [ ] One-time items identified and quantified
- [ ] Non-recurring gains/losses
- [ ] Accounting policy changes
- [ ] Earnings management indicators

**Balance Sheet:**
- [ ] Cash and cash equivalents confirmed
- [ ] Receivables aging and adequacy of allowance
- [ ] Inventory valuation and obsolescence
- [ ] Fixed asset verification
- [ ] Intangible assets and goodwill
- [ ] Debt schedule (all borrowings)
- [ ] Off-balance sheet items
- [ ] Contingent liabilities

The rest: https://github.com/jwangkun/claude-for-financial-services-cn/blob/HEAD/vertical-plugins/private-equity/skills/china-dd-checklist/SKILL.md