Diligência prévia

Diligência prévia ou Diligência devida(português europeu)[1] (do inglês, due diligence)[2] refere-se ao processo de investigação de uma oportunidade de negócio que o investidor deverá aceitar para poder avaliar os riscos da transação. Embora tal investigação possa ser feita por obrigação legal, o termo refere-se normalmente a investigações voluntárias. Um exemplo de diligência prévia é o processo pelo qual um potencial adquirente avalia o seu alvo e respectivos activos, quando tem a intenção de proceder a uma aquisição.[3]

O termo, no seu uso atual, já constava nos escritos jurídicos de Portugal do século 19, como se vê na "Colecção Official da Legislação Portugueza", de 1854.[4]

Origem do termo

O termo "diligência prévia" primeiramente entrou em uso comum com o US Securities Act, de 1933, um decreto que incluía uma defesa referida no próprio texto como "due diligence", que poderia ser usada pelos brokers caso fossem acusados de insuficiente divulgação de informação relevante aos investidores, quando estes se aprestavam a comprar instrumentos financeiros.

Desde que o broker tivesse feito a sua investigação de "diligência prévia" em relação à companhia cujas ações estavam a vender, e tivesse divulgado aos investidores o que tinha apurado, ele não poderia ser acusado de não divulgação de informação (que não tivesse sido obtida nessa investigação). A totalidade dos brokers rapidamente instituíram isso como uma prática-padrão, conduzindo investigações de diligência prévia em qualquer Oferta Pública de Venda (OPV) na qual se envolvessem.

Originalmente o termo limitava-se a ofertas públicas de acções, mas ao longo do tempo também passou a ser associado a investigações de fusões e aquisições. O termo tem sido adaptado para o uso em outras situações e também traduzido como "avaliação de risco".

Referências

  1. ↑ https://www.dgae.gov.pt/comunicacao/noticias/publicacao-de-guia-pratico-sobre-a-diligencia-devida.aspx. Consultado em 9 de setembro de 2024  Em falta ou vazio |título= (ajuda)
  2. ↑ Da edição (2008). «Verbete due diligence». Dicionário Merriam-Webster. Consultado em 7 de dezembro de 2015 
  3. ↑ Hoskisson, Hitt & Ireland, 2004. Competing for Advantage. [S.l.: s.n.] 251 páginas 
  4. ↑ José Leite e Vasconcellos (1854). Colecção Official da Legislação Portugueza. [S.l.]: Imprensa nacional 

Ligações externas

Ícone de esboço Este artigo sobre direito é um esboço. Você pode ajudar a Wikipédia expandindo-o.

Read other articles:

Radcliffe Science Library

Library of the University of Oxford Radcliffe Science LibraryThe library seen from the north51°45′28″N 1°15′21″W / 51.7579°N 1.2559°W / 51.7579; -1.2559LocationParks Road, Oxford, England, England, United KingdomTypeAcademic libraryEstablished1861Branch ofBodleian LibraryCollectionItems collectedBooks and journals in the biological sciences, computing science, experimental psychology, history of science, mathematics, medicine and the physical sciencesLegal ...

 

Amphibious Marine Brigade (Turkish Armed Forces)

Amphibious Marine Infantry BrigadeAmfibi Deniz Piyade TugayıFounded1966[1]Country TurkeyAllegianceTurkish Armed ForcesBranchTurkish Naval ForcesTypeMarinesRoleAir assaultAirliftAmphibious warfareAnti-tank warfareArmoured warfareArtillery observerBomb disposalCBRN defenseClose-quarters combatCounterinsurgencyCounter-battery fireDeminingDesert warfareDirect actionDisaster responseEmergency managementFire supportForce protectionForward air controlHUMINTIndirect fireIntelligence ass...

 

المثلية الجنسية في روما القديمة

تختلف المثلية الجنسية في روما القديمة بشكل ملحوظ من ناحية المواقف الاجتماعية عن العالم الغربي المعاصر. تفتقر اللغة اللاتينية للمفردات التي يمكن ترجمتها بدقة لكلمة «مثلي الجنس» وكلمة «مغاير الجنس».[1] توزع النشاط الجنسي في روما القديمة إلى فرعان أولهما اتصف بكونه الطرف

Yacimiento arqueológico de Torreparedones

Yacimiento arqueológico de Torreparedones bien de interés cultural y bien de interés cultural Esculturas del foro romanoLocalización geográficaÁrea protegida Bien de Interés CulturalCoordenadas 37°45′16″N 4°22′39″O / 37.7545142484, -4.37753835736Localización administrativaPaís España EspañaComunidad Andalucía AndalucíaProvincia Córdoba CórdobaLocalidad Baena y Castro del RíoHistoriaUso original Oppidum íbero, ciudad romana y ...

 

A True Champion

2021 studio album by RexxieA True ChampionStudio album by RexxieReleased28 June 2021 (2021-06-28)Genre Amapiano Afropop alternative pop Length40:00Producer Rexxie (exec.) Rexxie chronology Afrostreet(2020) A True Champion(2021) Nataraja(2021) Singles from A True Champion KPKReleased: December 3, 2020 AllReleased: June 24, 2021 A True Champion is the debut studio album by Nigerian producer and songwriter Rexxie.[1] It was released on 28 June 2021 by Hitxlab and d...

 

Koronavirus terkait sindrom pernapasan Timur Tengah

Koronavirus terkait sindrom pernapasan Timur Tengah Middle East respiratory syndrome-related coronavirus Partikel MERS-CoV seperti yang terlihat dengan menggunakan mikroskop elektron stain negatif. Bentuk virion (partikel lengkap virus) tampak seperti gambar keriting (dalam kartu remi), yang muncul dari membran virus.Komposisi genom virus ICTVpositive-sense single-stranded RNA virus (en) PenyakitSindrom pernapasan Timur Tengah TaksonomiSuperdomainBiotaDomainVirusDuniaRiboviriaKerajaanOrthorna...

الحملة الصليبية الثامنة

الحملة الصليبية الثامنة جزء من حملات صليبية    التاريخ وسيط property غير متوفر. بداية 18 يوليو 1270  نهاية 30 أكتوبر 1270  الموقع تونس العاصمة  تعديل مصدري - تعديل   جزء من سلسلة مقالات حولتاريخ تونس ما قبل التاريخ حضارة قبصية التاريخ القديم القرطاجيون رومان وندال بي...

 

Sport1 (Eastern Europe)

For other uses, see Sport1 (disambiguation). Television channel Sport1Broadcast areaHungaryCzech RepublicSlovakiaProgrammingPicture format576i (16:9 SDTV)1080i (HDTV)OwnershipOwnerAMC Networks International Central EuropeSister channelsSport2HistoryLaunched2 October 2000; 23 years ago (2000-10-02)LinksWebsitewww.sport1tv.huwww.sport1tv.cz Sport1 is a European sports channel which is currently available in Hungary, Czech Republic and Slovakia broadcasting in different languag...

 

The Stepper

1978 studio album by Frank ButlerThe StepperStudio album by Frank ButlerReleased1978RecordedNovember 19, 1977, Los Angeles CAGenreJazzLabelXanadu152ProducerDon SchlittenFrank Butler chronology Groovin' Blue(1961) The Stepper(1978) Wheelin' and Dealin'(1978) The Stepper is an album by drummer Frank Butler which was recorded in 1977 and released on the Xanadu label.[1][2] Reception Professional ratingsReview scoresSourceRatingAllmusic[3] The Allmusic review recom...

Gus Van Sant

Gus Van Sant. Gus Green Van Sant, Jr. (lahir 24 Juli 1952) merupakan seorang sutradara berkebangsaan Amerika Serikat yang memenangkan nominasi Academy Award. Dia dilahirkan di Louisville, Kentucky. Dia berkarier di dunia film sejak tahun 1982. Filmografi Mala Noche (1985) Drugstore Cowboy (1989) My Own Private Idaho (1991) Even Cowgirls Get The Blues (1993) To Die For (1995) Good Will Hunting (1997) Psycho (1998) Finding Forrester (2000) Gerry (2002) Elephant (2003) Last Days (2005) Paranoid ...

 

Publishing

Process of production and dissemination of literature, music, or information Publisher redirects here. For other uses, see Publisher (disambiguation). This article may require copy editing for grammar, style, cohesion, tone, or spelling. You can assist by editing it. (April 2023) (Learn how and when to remove this template message) Editorial and Publishing Department at the Karelian Research Centre of the Russian Academy of Sciences Publishing is the activity of making information, literature...

 

Egan Bernal

Egan Bernal Datos personalesNombre de nacimiento Egan Arley Bernal GómezApodo(s) Escarabajo de oro [1]​El cóndor de Zipaquirá[2]​Nacimiento Bogotá13 de enero de 1997 (26 años)País Colombia ColombiaNacionalidad(es) ColombianaAltura 1,75 m (5′ 9″)[3]​Peso 57 kg (125 lb)Carrera deportivaDeporte CiclismoDisciplina RutaTipo EscaladorEquipo INEOS GrenadiersTrayectoria Equipos profesionales 2016-20172018- Androni Giocattoli-SidermecSky/INEOS  ...

Sundanese people

Ethnic group from Indonesia Not to be confused with Sudanese people. Sundanese people ᮅᮛᮀ ᮞᮥᮔ᮪ᮓ Urang Sunda A Sundanese couple wearing neo-traditional wedding attireTotal populationc. 40-42 million[a]Regions with significant populations Indonesia36,701,670 (2010)[1]    West Java34 million    Banten2,400,000    Jakarta1,500,000    Lampung600,000    Central Ja...

 

Bobby (Bobby album)

2011 studio album by BOBBYBOBBYStudio album by BOBBYReleasedJune 21, 2011GenreIndie rockPsychedelicLength61:40LabelPartisan Professional ratingsReview scoresSourceRatingConsequence of Sound[1] BOBBY is the debut studio album by the band of the same name, and it was released in 2011 on Partisan Records. Consequence of Sound said of the album, Its delicate balance between calm and eerie provides a nice escape from the drums, guitar, and bass formula, assuring that BOBBY’s atyp...

 

تفاعل متسلسل (فيلم 1996)

هذه المقالة يتيمة إذ تصل إليها مقالات أخرى قليلة جدًا. فضلًا، ساعد بإضافة وصلة إليها في مقالات متعلقة بها. (أغسطس 2021) تفاعل متسلسل (فيلم 1996)Chain Reaction (بالإنجليزية) معلومات عامةالصنف الفني فيلم أكشن — فيلم إثارة — فيلم دراما — فيلم خيال علمي تاريخ الصدور 1996 21 نوفمبر 1996[1] (أ...

Pacific Coast Feather Company

Pacific Coast Feather Co.Company typePrivateIndustryManufacturingFounded1884FounderFritz and Sigmund HanauerHeadquartersBoca Raton, FloridaArea servedNorth AmericaProductsDown Bedding - pillows, blankets, comforters, feather beds, duvets, protectorsOwnerHollander Sleep ProductsWebsitewww.pacificcoast.com Pacific Coast Feather Company headquarters Pacific Coast Feather Company is a Boca Raton, Florida-based manufacturer of basic bedding including pillows, comforters, sheets, and featherbeds. O...

 

Benelli Quattro

Benelli QuattroLa 500 Quattro prima serieCostruttore Benelli TipoStradale Produzionedal 1974 al 1986 Sostituisce laBenelli 650 Tornado Stessa famigliaBenelli Sei Modelli simili354:Cagiva AlazzurraDucati GTL, Sport Desmo e PantahHonda CB 350 Four e CB 400 FourKawasaki KH 400 e GPz 305-400Laverda 350Motobécane 350 L3Moto Guzzi V35Moto Morini 3½MV Agusta 350 IpotesiSuzuki GT 380Yamaha RD 350504:BMW R 45Ducati GTL, Sport Desmo e PantahHonda CB 500 Four e CX 500Kawasaki 500 H1Laverda 5...

 

Oreopithecus bambolii

Come leggere il tassoboxOreopithecus bamboliiStato di conservazioneFossile Classificazione scientificaDominioEukaryota RegnoAnimalia SuperphylumDeuterostomia PhylumChordata ClasseMammalia OrdinePrimates FamigliaOreopithecinae GenereOreopithecus SpecieO. bambolii Nomenclatura binomialeOreopithecus bambolii L'Oreopithecus bambolii è una piccola scimmia antropomorfa vissuta circa 8,5 milioni di anni fa, nel Miocene. I fossili sono stati ritrovati in Toscana, Sardegna[1] e in Africa ...

Jonas Elmer

Hierdie artikel is 'n weesbladsy. Dit is nie geskakel of in ander bladsye ingesluit nie. Help Wikipedia deur na moontlike teks te soek en 'n skakel hierheen te plaas. Jonas Elmer Geboorte 14 Maart 1966 (1966-03-14) (58 jaar oud) Nasionaliteit Deens Beroep(e) Regisseur, akteur, en skrywer Internet-rolprentdatabasis-profiel Jonas Elmer (gebore 14 Maart 1966) is 'n Deense regisseur, akteur, en skrywer. Hy is bekend vir sy rolle in die rolprente Let's Get Lost (1997), Monas verden (2001...

 

Filmes propostos ó mellor filme internacional na 74ª edición dos Óscar

Danis Tanović, director do filme gañador Os seguintes 51 filmes, todos eles de países diferentes, foron propostos na 74ª edición dos Óscar para o premio de mellor filme en lingua non inglesa. Os títulos salientados en azul e verde son os cinco filmes nomeados, en representación da Arxentina, Bosnia e Hercegovina, Francia, a India e Noruega.[1] O galardón recaeu sobre Bosnia e Hercegovina, co filme Ničija zemlja, dirixido por Danis Tanović.[2] Armenia e Tanzania presentaron filmes n...

 

Strategi Solo vs Squad di Free Fire: Cara Menang Mudah!