Audit & Compliance

At GAIB, we understand that risk management and compliance are the cornerstones of a high-quality investment portfolio. We adhere to rigorous underwriting processes and collaborate closely with leading global professional service firms to uphold the highest standards of transparency, professionalism, and governance, thereby providing robust protection for our investors.

Rigorous Underwriting Process

GAIB’s investment decisions are based on a multi-stage, disciplined underwriting process. This process is designed to comprehensively evaluate the risks and returns of potential investments, ensuring that each investment meets our stringent requirements for quality assets and robust cash flow:

1. Sourcing

The underwriting process begins with broad and precise project sourcing. Through our extensive network, which includes data center owners, AI researchers, and equipment suppliers, we identify attractive potential investment opportunities. At this stage, we formulate preliminary ideas for deal structure and size.

2. Screening

All potential projects undergo rigorous preliminary screening. We assess whether these opportunities align with GAIB’s portfolio strategy and platform requirements, conducting initial risk identification and suitability assessments. Only those projects that closely match our investment criteria proceed to the next stage.

3. Due Diligence

This is the core stage of our underwriting process. We conduct comprehensive and in-depth due diligence on qualified projects, covering:

• Financial Due Diligence: Evaluating the target company’s financial health, historical performance, cash flow projections, and profitability to ensure financial data accuracy and reliability.
• Legal Due Diligence: Reviewing all relevant legal documents and agreements to identify potential legal risks, compliance issues, and intellectual property status.
• Commercial Due Diligence: Analyzing market demand, competitive landscape, industry trends, and the project’s commercial viability and earning potential.
• Operational Due Diligence: Assessing the target company’s operational efficiency, management team capabilities, infrastructure condition, and maintenance standards.
• Technical and Asset Valuation: Particularly for GPU infrastructure, we conduct professional technical evaluations, including equipment performance, age, depreciation rates, future upgrade potential, and asset realization capabilities.
  Through these multi-faceted investigations, we are able to comprehensively quantify and understand project risks, providing a solid foundation for subsequent decision-making.

4. Execution

Upon satisfactory completion of due diligence, the investment proposal is submitted to our Investment Committee (IC) for final approval. Once approved, we initiate transaction support and agreement signing, putting the terms and structure determined during the underwriting process into effect.

5. Post-investment Monitoring

Investment is not a one-time event, but an ongoing commitment. We conduct regular post-investment monitoring for all investments, maintaining periodic communication with portfolio companies and continuously evaluating their performance and management. This ensures the long-term stable operation of investment projects and allows us to promptly address any potential changes.

Partnering with Best-In-Class Firms

To ensure the independence, professionalism, and compliance of our underwriting process, GAIB has established strategic partnerships with top-tier professional service firms across various global domains. These partners possess deep expertise and extensive experience in their respective fields, enabling us to achieve comprehensive compliance management and thorough legal protection:

• Administrative and Operational Support:
  We collaborate with professional firms to handle daily administrative and operational tasks, ensuring efficient and smooth processes.

• Compliance and Client Due Diligence (KYC/KYB):
  To comply with Anti-Money Laundering (AML) and Counter-Terrorist Financing (CTF) regulations, we partner with the following institutions specializing in Know Your Customer (KYC) and Know Your Business (KYB) services. They conduct stringent background checks on clients to identify and mitigate potential risks.

• Financial, Legal, and Audit Due Diligence:
  For critical financial and legal due diligence, we collaborate with internationally renowned auditing, legal, and consulting firms. Their professional opinions are crucial to our transaction screening process, ensuring the accuracy of financial data, the legality of transactions, and comprehensive risk identification.

Through deep collaboration with these industry leaders, GAIB is not only able to efficiently and precisely complete all due diligence procedures, but also ensures that all our business activities adhere to the highest regulatory standards and corporate governance requirements. This allows us to build a secure, transparent, and trustworthy investment environment for our investors.