尽职调查: 交易完成之前对收购目标、公司供应商或其他潜在的业务伙伴的财务状况和经营状况所作的详细调查。也指承销新发行证券的券商或向投资者推销这些证券的经纪人对发行机构可信度的调查，发行机构、主承销商以及与发行机构有关的其他机构之间可能会因此召开一个尽职审查会议。

Due diligence: A detailed check of thefinancial and operational status of anacquisition target, supplier, or other potentialbusiness partner before a deal is finalised. Theterm is also used for when the underwriter ofa new security issue, or brokers that will sellthe securities onto investors, investigate thereliability of the issuer. This may involve adue diligence meeting between the issuer, thelead manager and other institutions connectedto the issuer.

例证：大荣的命运还远未得到确定。产业再生机构周三夜间说，在接纳大荣的个案之前，它必须对这家零售商的资产完成尽职调查，调查可能要花费2 到3 个月的时间。
EXAMPLE : The fate of Daiei isstill far from being resolved. The IRCJ saidWednesday night that before it agrees to takeon the Daiei case, it must complete duediligence on the retailer’s assets, which couldtake anywhere from 2 to 3 months.