02、Legal due diligence for domestic mining enterprises
The core of domestic mining rights transactions is the "mining right" itself, i.e., on the basis of the authenticity, legality and validity of the mining right certificate, the authenticity of the documents and the legality of the procedures for obtaining the mining right certificate are investigated upstream; in the middle of the process, with the mining right certificate as the core, it is investigated whether the actual operation of the mining process of the mining enterprise is in line with the mining right certificate. Approval of the content of the record, that is, mining rights certificate of the approved subject (mining rights) whether in the effective time (validity period) in the specified location (mine area and mining area) on the specific object (mine name and mining ore type) in the approved way (mining methods and production scale) legal and effective mining; downstream to continue to verify the actual operational process involving production safety, environmental assessment, blasting, etc. The legal compliance of the storage and use of hazardous materials, etc., so as to form a systematic knowledge and control of due diligence from the top, middle and downstream. Combined with the writings of relevant professionals at home and abroad, the author has refined the following four principles, which are always throughout the lawyer due diligence investigation of the "golden rule", respectively, independence, relevance, importance, confidentiality. Specifically:
境内矿业权交易的核心是“矿业权”本身，即围绕矿业权证真实性、合法性、有效性的基础上，向上游追溯调查其申请取得矿业权证的文件的真实性和程序的合法性；中间以矿业权证书为核心，调查矿企实际操作开采过程是否符合矿业权证批准记载的内容，即矿业权证的核准的主体（采矿权人）是否在有效的时间内（有效期限）在规定的地点（矿区范围和矿区面积）对特定的客体（矿山名称和开采矿种）以批准的方式（开采方式和生产规模）合法有效的采矿；往下游继续核查实际经营过程中涉及安全生产、环境评价、爆破等危险品的存储和使用等情况的合法合规，从而从上、中、下游形成对尽职调查系统性的认知和掌控。结合国内外相关专业人士的著作，笔者提炼出以下四大原则，其是律师尽职调查始终贯穿其中的“黄金法则”，分别是独立性、针对性、重要性、保密性。具体来说：
2.1 The principle of independence of the lawyer's position
Specifically, the goal of due diligence is to understand all the information of the target mining company as comprehensively as possible, including funds, credit, debt, litigation and arbitration, shareholders, employees, etc., because every aspect contains legal risk points, only after systematically controlling all the information, the professional legal person can further compare the authenticity of the information and the defects, and then determine whether the party is to make a false claim in some aspects (Zhu Qingbiao, 2016). In this process, it may face the target company's non-cooperation, or even question the level of the lawyer, that is, in practice, the party being adjusted thinks that the lawyer's due diligence checklist and interview questions are not relevant to this mineral rights transaction, and thus refuses to answer the relevant questions or refuses to provide the relevant information. At this time as a lawyer should adhere to the principle of independence, adhere to their own position and legal practice ethics, with a rigorous work attitude and methods, independent decision-making work. Therefore, in the face of the uncooperative party being adjusted, it is necessary to neutrally and truthfully react on the due diligence report, and promptly react to the client.
具体来说，尽职调查目标是尽可能全面的了解目标矿业公司的全部信息，包含资金、信用、债务、诉讼仲裁、股东、员工等，因为每一个方面都蕴含着法律风险点，只有系统地掌控全部信息后，专业的法律人士才能进一步对比信息的真实性和瑕疵，进而确定当事人是是否在某些方面作出虚假称述（朱庆标，2016）。在这个过程中，可能会面对目标公司的不配合，甚至质疑律师的水平，即在实务过程中，被调方认为律师的尽调清单和访谈问题与此次矿业权交易不相关，从而拒绝回答相关问题或者拒不提供相关资料。这个时候作为律师应当坚持独立性原则，坚持自身的立场和法律执业道德，以严谨的工作态度和方法，独立决定工作的内容。因此，面对不配合的被调方，需要中立且如实的反应在尽职调查报告上，并向委托方及时反应。
2.2 Principle of Targeted Investigation of Mining Enterprises
For different stages and types of mining enterprises, the list and content of legal due diligence are different, and a professional team of lawyers will privately customize the exclusive due diligence program according to the target company (Zhang Jiyong et al., 2023). Due to the characteristics of domestic mining rights of prospecting rights and mining rights separation, making some mining enterprises only in the stage of having prospecting rights, and such mining enterprises, because they have not obtained mining rights, are bound to be operating on a smaller scale, and their financial, asset and personnel composition is simpler, so due diligence should focus on the prospecting rights and its continuation; for mining enterprises that have obtained mining rights, the due diligence scope is more comprehensive, and in addition to focusing on the flow of the prospecting rights and the In addition to focusing on the flow of prospecting rights and mining rights, it should also focus on its safety, environmental protection, employee rights and interests, etc.; for mining enterprises that have been put into production or market transactions, in addition to the above focus, it should also pay attention to the legitimacy of the main body of the company, the compliance of assets and personnel; for the core of the concern of gold mining enterprises in the gold mineral mining authorization certificates, the duration of the right to mine and the extension of the issue; the shares of the reformed enterprise should also pay attention to the restructuring of the compliance and Different types or stages of mining enterprises will focus on different legal due diligence, on the basis of the overall grasp of the targeted due diligence planning can better reflect the professionalism of lawyers and improve work efficiency.
针对不同阶段和类型的矿业企业，法律尽职调查的清单和内容也不尽相同，专业的律师团队会根据目标公司私人化定制专属的尽调方案（张继勇等，2023）。由于国内矿业权的探矿权和采矿权分离的特性，使得一些矿企只处于拥有探矿权的阶段，而这样的矿企因未取得采矿权，必然是经营规模较小，其财务、资产和人员构成较简单，因此尽调的重点应放在探矿权及其延续；对于已经取得采矿权的矿企则尽调的范围更为全面，除关注探矿权流转和采矿权外，还应重点关注其安全生产、环境保护、职工权益等方面；对于已经投入生产或市场交易的矿企，则除上述重点外，还应关注其公司主体的合法性，资产和人员的合规性；对于金矿企业关注核心点在黄金矿产开采批准证书，采矿权期限和延期问题；股份改制企业还要关注改制的合规性和人员利益安置；集体企业还要关注其负责人取得授权的合法性。不同类型或阶段的矿企其法律尽调的侧重点会不同，在整体把握的基础上，有针对性的尽调规划更能体现律师的专业性和工作效率的提高。
2.3 Flexibility in the form of investigation
In the due diligence practice, due to the complexity and huge content of the legal due diligence information, the enterprises being investigated are often unable to submit all the documents on the list or actively cooperate with the due diligence investigation. Therefore, the due diligence list of documents on the review of the form of flexibility is often used to take the form of written review, site visits and survey interviews, one by one on the authenticity of the documents, accuracy and legal compliance to make a professional review. This necessarily requires a high degree of flexibility in the form of investigation, in the initial stage is often a written review of the documents submitted, for the documents that need to be signed, the need to verify the authenticity of the corresponding government departments and professional functional institutions on-site visits, for certain documents with defective licenses, should be explained by the relevant units and signed by the operator, the unit seal, otherwise it cannot be filed as a basis (Zhang Jiyong et al. 2023). For the case that the transferred unit is unable to provide or refuses to provide the list of documents, the due diligence interview is usually organized to require the due diligence enterprise to make a description of the above situation, and to leave a trace of the work in the form of interview transcripts, to make clear the true meaning of the transferred unit, and to be certified by the signatures of the interviewees. Therefore, on the basis of the above-mentioned global and targeted awareness, it is necessary to clearly collect the appropriate information at different stages of due diligence and adopt a flexible approach to verification and examination.
在尽调实务工作中，由于法律尽职调查的资料复杂且内容庞大，被调企业往往无法全部提交清单文件或积极配合尽职调查。因此，对尽调清单上的文件审查的形式往往灵活性运用采取书面审查、实地走访和调查访谈等形式，逐个逐条地对文件的真实性、准确性以及合法合规性做出专业的审查。这必然要求调查的形式具备高度的灵活性，在初期阶段往往是对提交的文件进行书面审查，对于需要签章的文件，需要到对应的政府部门和专业职能机构实地走访核实其真伪，对于某些证照有瑕疵的文件，应由有关单位的说明并经经办人签字，单位盖章，否则不能作为依据归档（张继勇等，2023）。对于被调单位无法提供或者拒不提供清单文件的情况，通常会组织尽调访谈，要求尽调企业对上述情况做出说明，并且以访谈笔录的形式留痕工作，明确被调单位的真实意思表示，并由被访者签字证明。因此，要在具备上述全局性、针对性意识地基础上，明确在不同的尽调阶段收集相应的信息，并采取灵活的方式进行验证审查。
2.4 Confidentiality of investigation content
Legal workers in due diligence practice, often come into contact with the target company's commercial secrets and non-public documents, should consciously abide by legal practice ethics and professional image (Zhu Qingbiao, 2016). Confidential documents related to due diligence shall not be disclosed with unrelated third parties, nor shall confidential information be maliciously utilized for their own illegal interests. The purpose of legal due diligence is to provide a basis for judgment for subsequent cooperative transactions, and for the uncertainty of the transaction results, the due diligence lawyers are required to strictly abide by the professional ethics and norms, and shall not cause any damage to the interests of the unit being investigated as a result of illegal disclosure.
法律工作者在尽职调查实务中，经常会接触到目标公司的商业秘密和非公开性文件，应当自觉遵守法律执业道德和职业形象（朱庆标，2016）。对于与尽调相关的机密文件，不得与无关第三人披露，也不得恶意利用机密信息为自身谋取非法利益。法律尽职调查的目的是为了后续合作交易提供判断的依据，对于交易结果的不确定性，要求尽调律师严格恪守职业道德和准则，不得因非法披露导致被调单位的利益受到损害。
References:
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参考文献：
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境内矿业企业法律尽职调查
The core of domestic mining rights transactions is the "mining right" itself, i.e., on the basis of the authenticity, legality and validity of the mining right certificate, the authenticity of the documents and the legality of the procedures for obtaining the mining right certificate are investigated upstream; in the middle of the process, with the mining right certificate as the core, it is investigated whether the actual operation of the mining process of the mining enterprise is in line with the mining right certificate. Approval of the content of the record, that is, mining rights certificate of the approved subject (mining rights) whether in the effective time (validity period) in the specified location (mine area and mining area) on the specific object (mine name and mining ore type) in the approved way (mining methods and production scale) legal and effective mining; downstream to continue to verify the actual operational process involving production safety, environmental assessment, blasting, etc. The legal compliance of the storage and use of hazardous materials, etc., so as to form a systematic knowledge and control of due diligence from the top, middle and downstream. Combined with the writings of relevant professionals at home and abroad, the author has refined the following four principles, which are always throughout the lawyer due diligence investigation of the "golden rule", respectively, independence, relevance, importance, confidentiality. Specifically:
境内矿业权交易的核心是“矿业权”本身，即围绕矿业权证真实性、合法性、有效性的基础上，向上游追溯调查其申请取得矿业权证的文件的真实性和程序的合法性；中间以矿业权证书为核心，调查矿企实际操作开采过程是否符合矿业权证批准记载的内容，即矿业权证的核准的主体（采矿权人）是否在有效的时间内（有效期限）在规定的地点（矿区范围和矿区面积）对特定的客体（矿山名称和开采矿种）以批准的方式（开采方式和生产规模）合法有效的采矿；往下游继续核查实际经营过程中涉及安全生产、环境评价、爆破等危险品的存储和使用等情况的合法合规，从而从上、中、下游形成对尽职调查系统性的认知和掌控。结合国内外相关专业人士的著作，笔者提炼出以下四大原则，其是律师尽职调查始终贯穿其中的“黄金法则”，分别是独立性、针对性、重要性、保密性。具体来说：
2.1 The principle of independence of the lawyer's position
律师地位的独立性原则
Specifically, the goal of due diligence is to understand all the information of the target mining company as comprehensively as possible, including funds, credit, debt, litigation and arbitration, shareholders, employees, etc., because every aspect contains legal risk points, only after systematically controlling all the information, the professional legal person can further compare the authenticity of the information and the defects, and then determine whether the party is to make a false claim in some aspects (Zhu Qingbiao, 2016). In this process, it may face the target company's non-cooperation, or even question the level of the lawyer, that is, in practice, the party being adjusted thinks that the lawyer's due diligence checklist and interview questions are not relevant to this mineral rights transaction, and thus refuses to answer the relevant questions or refuses to provide the relevant information. At this time as a lawyer should adhere to the principle of independence, adhere to their own position and legal practice ethics, with a rigorous work attitude and methods, independent decision-making work. Therefore, in the face of the uncooperative party being adjusted, it is necessary to neutrally and truthfully react on the due diligence report, and promptly react to the client.
具体来说，尽职调查目标是尽可能全面的了解目标矿业公司的全部信息，包含资金、信用、债务、诉讼仲裁、股东、员工等，因为每一个方面都蕴含着法律风险点，只有系统地掌控全部信息后，专业的法律人士才能进一步对比信息的真实性和瑕疵，进而确定当事人是是否在某些方面作出虚假称述（朱庆标，2016）。在这个过程中，可能会面对目标公司的不配合，甚至质疑律师的水平，即在实务过程中，被调方认为律师的尽调清单和访谈问题与此次矿业权交易不相关，从而拒绝回答相关问题或者拒不提供相关资料。这个时候作为律师应当坚持独立性原则，坚持自身的立场和法律执业道德，以严谨的工作态度和方法，独立决定工作的内容。因此，面对不配合的被调方，需要中立且如实的反应在尽职调查报告上，并向委托方及时反应。
2.2 Principle of Targeted Investigation of Mining Enterprises
矿企调查的针对性原则
For different stages and types of mining enterprises, the list and content of legal due diligence are different, and a professional team of lawyers will privately customize the exclusive due diligence program according to the target company (Zhang Jiyong et al., 2023). Due to the characteristics of domestic mining rights of prospecting rights and mining rights separation, making some mining enterprises only in the stage of having prospecting rights, and such mining enterprises, because they have not obtained mining rights, are bound to be operating on a smaller scale, and their financial, asset and personnel composition is simpler, so due diligence should focus on the prospecting rights and its continuation; for mining enterprises that have obtained mining rights, the due diligence scope is more comprehensive, and in addition to focusing on the flow of the prospecting rights and the In addition to focusing on the flow of prospecting rights and mining rights, it should also focus on its safety, environmental protection, employee rights and interests, etc.; for mining enterprises that have been put into production or market transactions, in addition to the above focus, it should also pay attention to the legitimacy of the main body of the company, the compliance of assets and personnel; for the core of the concern of gold mining enterprises in the gold mineral mining authorization certificates, the duration of the right to mine and the extension of the issue; the shares of the reformed enterprise should also pay attention to the restructuring of the compliance and Different types or stages of mining enterprises will focus on different legal due diligence, on the basis of the overall grasp of the targeted due diligence planning can better reflect the professionalism of lawyers and improve work efficiency.
针对不同阶段和类型的矿业企业，法律尽职调查的清单和内容也不尽相同，专业的律师团队会根据目标公司私人化定制专属的尽调方案（张继勇等，2023）。由于国内矿业权的探矿权和采矿权分离的特性，使得一些矿企只处于拥有探矿权的阶段，而这样的矿企因未取得采矿权，必然是经营规模较小，其财务、资产和人员构成较简单，因此尽调的重点应放在探矿权及其延续；对于已经取得采矿权的矿企则尽调的范围更为全面，除关注探矿权流转和采矿权外，还应重点关注其安全生产、环境保护、职工权益等方面；对于已经投入生产或市场交易的矿企，则除上述重点外，还应关注其公司主体的合法性，资产和人员的合规性；对于金矿企业关注核心点在黄金矿产开采批准证书，采矿权期限和延期问题；股份改制企业还要关注改制的合规性和人员利益安置；集体企业还要关注其负责人取得授权的合法性。不同类型或阶段的矿企其法律尽调的侧重点会不同，在整体把握的基础上，有针对性的尽调规划更能体现律师的专业性和工作效率的提高。
2.3 Flexibility in the form of investigation
调查形式的灵活性原则
In the due diligence practice, due to the complexity and huge content of the legal due diligence information, the enterprises being investigated are often unable to submit all the documents on the list or actively cooperate with the due diligence investigation. Therefore, the due diligence list of documents on the review of the form of flexibility is often used to take the form of written review, site visits and survey interviews, one by one on the authenticity of the documents, accuracy and legal compliance to make a professional review. This necessarily requires a high degree of flexibility in the form of investigation, in the initial stage is often a written review of the documents submitted, for the documents that need to be signed, the need to verify the authenticity of the corresponding government departments and professional functional institutions on-site visits, for certain documents with defective licenses, should be explained by the relevant units and signed by the operator, the unit seal, otherwise it cannot be filed as a basis (Zhang Jiyong et al. 2023). For the case that the transferred unit is unable to provide or refuses to provide the list of documents, the due diligence interview is usually organized to require the due diligence enterprise to make a description of the above situation, and to leave a trace of the work in the form of interview transcripts, to make clear the true meaning of the transferred unit, and to be certified by the signatures of the interviewees. Therefore, on the basis of the above-mentioned global and targeted awareness, it is necessary to clearly collect the appropriate information at different stages of due diligence and adopt a flexible approach to verification and examination.
在尽调实务工作中，由于法律尽职调查的资料复杂且内容庞大，被调企业往往无法全部提交清单文件或积极配合尽职调查。因此，对尽调清单上的文件审查的形式往往灵活性运用采取书面审查、实地走访和调查访谈等形式，逐个逐条地对文件的真实性、准确性以及合法合规性做出专业的审查。这必然要求调查的形式具备高度的灵活性，在初期阶段往往是对提交的文件进行书面审查，对于需要签章的文件，需要到对应的政府部门和专业职能机构实地走访核实其真伪，对于某些证照有瑕疵的文件，应由有关单位的说明并经经办人签字，单位盖章，否则不能作为依据归档（张继勇等，2023）。对于被调单位无法提供或者拒不提供清单文件的情况，通常会组织尽调访谈，要求尽调企业对上述情况做出说明，并且以访谈笔录的形式留痕工作，明确被调单位的真实意思表示，并由被访者签字证明。因此，要在具备上述全局性、针对性意识地基础上，明确在不同的尽调阶段收集相应的信息，并采取灵活的方式进行验证审查。
2.4 Confidentiality of investigation content
调查内容的保密性
Legal workers in due diligence practice, often come into contact with the target company's commercial secrets and non-public documents, should consciously abide by legal practice ethics and professional image (Zhu Qingbiao, 2016). Confidential documents related to due diligence shall not be disclosed with unrelated third parties, nor shall confidential information be maliciously utilized for their own illegal interests. The purpose of legal due diligence is to provide a basis for judgment for subsequent cooperative transactions, and for the uncertainty of the transaction results, the due diligence lawyers are required to strictly abide by the professional ethics and norms, and shall not cause any damage to the interests of the unit being investigated as a result of illegal disclosure.
法律工作者在尽职调查实务中，经常会接触到目标公司的商业秘密和非公开性文件，应当自觉遵守法律执业道德和职业形象（朱庆标，2016）。对于与尽调相关的机密文件，不得与无关第三人披露，也不得恶意利用机密信息为自身谋取非法利益。法律尽职调查的目的是为了后续合作交易提供判断的依据，对于交易结果的不确定性，要求尽调律师严格恪守职业道德和准则，不得因非法披露导致被调单位的利益受到损害。
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