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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 12/23/20 Bright Scholar Education Hol… Ltd 20-F 8/31/20 171:21M Toppan Merrill/FA |
Document/Exhibit Description Pages Size 1: 20-F Annual or Annual-Transition Report by a Foreign HTML 3.14M Non-Canadian Issuer 2: EX-2.5 Plan of Acquisition, Reorganization, Arrangement, HTML 140K Liquidation or Succession 3: EX-4.37 Instrument Defining the Rights of Security Holders HTML 97K 4: EX-4.38 Instrument Defining the Rights of Security Holders HTML 46K 5: EX-4.39 Instrument Defining the Rights of Security Holders HTML 47K 6: EX-4.40 Instrument Defining the Rights of Security Holders HTML 46K 7: EX-4.41 Instrument Defining the Rights of Security Holders HTML 46K 8: EX-4.42 Instrument Defining the Rights of Security Holders HTML 46K 9: EX-4.43 Instrument Defining the Rights of Security Holders HTML 45K 10: EX-4.44 Instrument Defining the Rights of Security Holders HTML 45K 11: EX-4.45 Instrument Defining the Rights of Security Holders HTML 45K 12: EX-4.46 Instrument Defining the Rights of Security Holders HTML 46K 13: EX-4.47 Instrument Defining the Rights of Security Holders HTML 46K 14: EX-4.48 Instrument Defining the Rights of Security Holders HTML 46K 15: EX-4.49 Instrument Defining the Rights of Security Holders HTML 47K 16: EX-4.50 Instrument Defining the Rights of Security Holders HTML 46K 17: EX-4.51 Instrument Defining the Rights of Security Holders HTML 46K 18: EX-4.52 Instrument Defining the Rights of Security Holders HTML 46K 19: EX-4.53 Instrument Defining the Rights of Security Holders HTML 46K 20: EX-4.54 Instrument Defining the Rights of Security Holders HTML 46K 21: EX-4.55 Instrument Defining the Rights of Security Holders HTML 46K 22: EX-4.56 Instrument Defining the Rights of Security Holders HTML 46K 23: EX-4.57 Instrument Defining the Rights of Security Holders HTML 46K 24: EX-4.58 Instrument Defining the Rights of Security Holders HTML 46K 25: EX-4.59 Instrument Defining the Rights of Security Holders HTML 46K 26: EX-4.60 Instrument Defining the Rights of Security Holders HTML 46K 27: EX-4.61 Instrument Defining the Rights of Security Holders HTML 45K 28: EX-4.62 Instrument Defining the Rights of Security Holders HTML 45K 29: EX-4.63 Instrument Defining the Rights of Security Holders HTML 46K 30: EX-4.64 Instrument Defining the Rights of Security Holders HTML 45K 31: EX-4.65 Instrument Defining the Rights of Security Holders HTML 46K 32: EX-4.66 Instrument Defining the Rights of Security Holders HTML 46K 33: EX-4.67 Instrument Defining the Rights of Security Holders HTML 46K 34: EX-4.68 Instrument Defining the Rights of Security Holders HTML 46K 35: EX-8.1 Opinion of Counsel re: Tax Matters HTML 157K 38: EX-13.1 Annual or Quarterly Report to Security Holders HTML 49K 39: EX-13.2 Annual or Quarterly Report to Security Holders HTML 46K 36: EX-12.1 Statement re: the Computation of Ratios HTML 55K 37: EX-12.2 Statement re: the Computation of Ratios HTML 49K 40: EX-15.1 Letter re: Unaudited Interim Financial Info HTML 46K 41: EX-15.2 Letter re: Unaudited Interim Financial Info HTML 53K 42: EX-15.3 Letter re: Unaudited Interim Financial Info HTML 44K 49: R1 Document and Entity Information HTML 124K 50: R2 Consolidated Balance Sheets HTML 199K 51: R3 Consolidated Balance Sheets (Parenthetical) HTML 90K 52: R4 Consolidated Statements of Operations HTML 128K 53: R5 Consolidated Statements of Comprehensive Income HTML 73K 54: R6 Consolidated Statements of Shareholders' Equity HTML 145K 55: R7 Consolidated Statements of Shareholders' Equity HTML 60K (Parenthetical) 56: R8 Consolidated Statements of Cash Flows HTML 210K 57: R9 Consolidated Statements of Cash Flows HTML 50K (Parenthetical) 58: R10 Organization and Principal Activities HTML 112K 59: R11 Summary of Significant Accounting Policies HTML 211K 60: R12 Business Combination HTML 198K 61: R13 Short-Term Investments HTML 47K 62: R14 Other Receivables, Deposits and Other Assets HTML 63K 63: R15 Property and Equipment, Net HTML 64K 64: R16 Land Use Rights, Net HTML 55K 65: R17 Intangible Assets, Net HTML 64K 66: R18 Deposits for Acquisition HTML 46K 67: R19 Long-Term Investments HTML 72K 68: R20 Goodwill HTML 92K 69: R21 Bond Payable HTML 48K 70: R22 Accrued Expenses and Other Current Liabilities HTML 70K 71: R23 Short-Term and Long-Term Loan HTML 48K 72: R24 Leases HTML 84K 73: R25 Share Capital HTML 48K 74: R26 Revenue HTML 80K 75: R27 Share-Based Compensation HTML 121K 76: R28 Income Tax Expense HTML 143K 77: R29 Earnings Per Share HTML 68K 78: R30 Related Party Transactions HTML 186K 79: R31 Commitments and Contingencies HTML 51K 80: R32 Non-Controlling Interests HTML 142K 81: R33 Segment Information HTML 166K 82: R34 Contribution Plan HTML 47K 83: R35 Statutory Reserves and Restricted Net Assets HTML 59K 84: R36 Cash and Cash Equivalents and Restricted Cash HTML 55K 85: R37 Subsequent Events HTML 47K 86: R38 Schedule 1 - Condensed Financial Statement of HTML 208K Bright Scholar Education Holdings Limited 87: R39 Summary of Significant Accounting Policies HTML 279K (Policies) 88: R40 Organization and Principal Activities (Tables) HTML 110K 89: R41 Summary of Significant Accounting Policies HTML 136K (Tables) 90: R42 Business Combination (Tables) HTML 191K 91: R43 Other Receivables, Deposits and Other Assets HTML 63K (Tables) 92: R44 Property and Equipment, Net (Tables) HTML 63K 93: R45 Land Use Rights, Net (Tables) HTML 54K 94: R46 Intangible Assets, Net (Tables) HTML 64K 95: R47 Long-Term Investments (Tables) HTML 72K 96: R48 Goodwill (Tables) HTML 92K 97: R49 Accrued Expenses and Other Current Liabilities HTML 70K (Tables) 98: R50 Leases (Tables) HTML 90K 99: R51 Revenue (Tables) HTML 79K 100: R52 Share-Based Compensation (Tables) HTML 120K 101: R53 Income Tax Expense (Tables) HTML 137K 102: R54 Earnings Per Share (Tables) HTML 67K 103: R55 Related Party Transactions (Tables) HTML 188K 104: R56 Commitments and Contingencies (Tables) HTML 50K 105: R57 Non-Controlling Interests (Tables) HTML 141K 106: R58 Segment Information (Tables) HTML 164K 107: R59 Statutory Reserves and Restricted Net Assets HTML 56K (Tables) 108: R60 Cash and Cash Equivalents and Restricted Cash HTML 55K (Tables) 109: R61 ORGANIZATION AND PRINCIPAL ACTIVITIES - Principal HTML 116K Subsidiaries and VIE Subsidiaries (Detail) 110: R62 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 210K Schedule of Amounts and Balances of BGY Education Investment (Detail) 111: R63 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 124K Additional Information (Detail) 112: R64 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 67K Schedule of Estimated Useful Lives of Property and Equipment (Detail) 113: R65 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 62K Amortization Periods by Major Intangible Asset Classes (Detail) 114: R66 BUSINESS COMBINATION - Additional Information HTML 142K (Detail) 115: R67 BUSINESS COMBINATION - Schedule of Purchase Price HTML 224K Allocation (Detail) 116: R68 BUSINESS COMBINATION - Schedule of Pro forma HTML 56K Information (Detail) 117: R69 Short-Term Investments (Detail) HTML 62K 118: R70 Other Receivables, Deposits and Other Assets HTML 65K (Detail) 119: R71 PROPERTY AND EQUIPMENT, NET- Summary of Property HTML 72K and Equipment, Net (Detail) 120: R72 PROPERTY AND EQUIPMENT, NET - Additional HTML 46K Information (Detail) 121: R73 LAND USE RIGHTS, NET - Schedule of Land Use Right, HTML 49K Net (Detail) 122: R74 LAND USE RIGHTS, NET - Additional Information HTML 51K (Detail) 123: R75 INTANGIBLE ASSETS, NET - Schedule of Intangible HTML 70K Assets (Detail) 124: R76 INTANGIBLE ASSETS, NET - Additional Information HTML 59K (Detail) 125: R77 Deposits for Acquisition (Details) HTML 62K 126: R78 Long-Term Investments (Details) HTML 94K 127: R79 Goodwill (Details) HTML 73K 128: R80 Goodwill - Additional Information - (Details) HTML 62K 129: R81 Bond Payable (Details) HTML 80K 130: R82 Accrued Expenses and Other Current Liabilities HTML 81K (Detail) 131: R83 SHORT-TERM AND LONG-TERM LOAN - Additional HTML 82K information (Details) 132: R84 Leases (Details) HTML 53K 133: R85 Leases - Supplemental Balance Sheet information HTML 54K related to operating leases (Details) 134: R86 LEASES - Components of lease costs of operating HTML 52K leases (Details) 135: R87 LEASES - Supplemental Cash Flow information HTML 52K related to operating leases (Details) 136: R88 LEASES - Maturities of the operating lease HTML 63K liabilities (Details) 137: R89 LEASES - Future minimum lease payments under the HTML 61K Group's non-cancelable operating lease agreements based on ASC 840 (Details) 138: R90 LEASES - Impairment loss on operating lease HTML 46K right-of-use assets (Details) 139: R91 Share Capital (Details) HTML 106K 140: R92 REVENUE - Schedule of Revenue (Details) HTML 73K 141: R93 REVENUE - Contract balances (Details) HTML 54K 142: R94 SHARE-BASED COMPENSATION - Additional Information HTML 100K (Details) 143: R95 SHARE-BASED COMPENSATION - Summary of Assumptions HTML 67K used in Determining Fair Value of Share Options Grant (Details) 144: R96 SHARE-BASED COMPENSATION - Schedule of Share HTML 87K Option Movements (Details) 145: R97 INCOME TAX EXPENSE - Schedule of Income Tax HTML 71K Expense (Detail) 146: R98 INCOME TAX EXPENSE - Additional Information HTML 132K (Detail) 147: R99 INCOME TAX EXPENSE - Summary of Deferred Tax HTML 71K Assets and Liabilities (Detail) 148: R100 INCOME TAX EXPENSE - Schedule of Reconciliation HTML 74K Between Provision for Income Taxes Computed by Applying PRC EIT Rates of 25% to Income Before Income Taxes and Actual Provision for Income Tax (Detail) 149: R101 EARNINGS PER SHARE - Schedule of Earnings Per HTML 78K Share (Detail) 150: R102 EARNINGS PER SHARE - Additional Informational HTML 46K (Detail) 151: R103 RELATED PARTY TRANSACTIONS - Schedule of HTML 108K Transactions With Related Parties (Detail) 152: R104 RELATED PARTY TRANSACTIONS - Schedule of Amounts HTML 62K Owed From and to Related Parties (Detail) 153: R105 RELATED PARTY TRANSACTIONS - Schedule of Amounts HTML 80K Due to Related Parties (Detail) 154: R106 Commitments and Contingencies (Detail) HTML 45K 155: R107 NON-CONTROLLING INTERESTS - Summary of Changes in HTML 95K Non-Controlling Interests (Detail) 156: R108 NON-CONTROLLING INTERESTS - Summary of Changes in HTML 53K Non-Controlling Interests (Parenthetical) (Detail) 157: R109 SEGMENT INFORMATION - Additional Information HTML 47K (Detail) 158: R110 SEGMENT INFORMATION - Schedule of Revenue and HTML 77K Operating Results by Segments (Detail) 159: R111 Segment Information - Geographic Information HTML 62K (Details) 160: R112 Contribution Plan (Detail) HTML 49K 161: R113 Statutory Reserves and Restricted Net Assets HTML 62K (Detail) 162: R114 Cash and Cash Equivalents and Restricted Cash HTML 53K (Detail) 163: R115 Subsequent Events (Detail) HTML 47K 164: R116 Schedule 1 - Condensed Financial Statement of HTML 143K Bright Scholar Education Holdings Limited - Balance Sheet (Details) 165: R117 Schedule 1 - Condensed Financial Statement of HTML 80K Bright Scholar Education Holdings Limited - Statements of Operations Combined and Comprehensive Income (Details) 166: R118 Schedule 1 - Condensed Financial Statement of HTML 128K Bright Scholar Education Holdings Limited - Statements of Cash Flows (Details) 167: R119 SCHEDULE 1 - CONDENSED FINANCIAL STATEMENT OF HTML 47K BRIGHT SCHOLAR EDUCATION HOLDINGS LIMITED - Additional Information (Details) 169: XML IDEA XML File -- Filing Summary XML 277K 48: XML XBRL Instance -- bedu-20200831x20f_htm XML 5.29M 168: EXCEL IDEA Workbook of Financial Reports XLSX 207K 47: EX-101.CAL XBRL Calculations -- bedu-20200831_cal XML 371K 46: EX-101.DEF XBRL Definitions -- bedu-20200831_def XML 1.25M 45: EX-101.LAB XBRL Labels -- bedu-20200831_lab XML 2.14M 44: EX-101.PRE XBRL Presentations -- bedu-20200831_pre XML 1.88M 43: EX-101.SCH XBRL Schema -- bedu-20200831 XSD 372K 170: JSON XBRL Instance as JSON Data -- MetaLinks 642± 993K 171: ZIP XBRL Zipped Folder -- 0001104659-20-139121-xbrl Zip 905K
Exhibit 4.60
Rights and Obligations Assumption Letter
This entity, Guangdong Lelebao Education Technology Co., Ltd., is the subsidiary established by BGY Education Investment Management Co., Ltd. (“Investor”) and registered in Foshan City at the Shunde District branch office of the Administration for Market Regulation on November 21, 2019. The Investor holds 100% of the interests in this entity.
In accordance with the Exclusive Management Service and Business Cooperation Agreement (“Agreement”) entered into by and between Investor, Zhuhai Hengqin Bright Scholar Management Consulting Co., Ltd. and other relevant parties on January 25, 2017, this entity shall join the Agreement according to Article 10.1 of the Agreement as a “New Subsidiary of Party B” under the Agreement.
This entity hereby agrees to join the Agreement as a new Subsidiary of Party B of the Investor, enjoy the rights under the Agreement, and perform the obligations according to the Agreement. This Assumption Letter came into effect upon the date of execution.
Guangdong Lelebao Education Technology Co., Ltd.
(Seal) Guangdong Lelebao Education Technology Co., Ltd. Affixed
By: | /s/ Xiaogang Li | |
Name: | | |
Title: | Legal Representative | |
Date: | |
This ‘20-F’ Filing | Date | Other Filings | ||
---|---|---|---|---|
Filed on: | 12/23/20 | None on these Dates | ||
For Period end: | 8/31/20 | |||
11/30/19 | ||||
11/21/19 | ||||
1/25/17 | ||||
List all Filings |
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 1/02/24 Bright Scholar Education Hol… Ltd 20-F 8/31/23 143:13M EdgarAgents LLC/FA 6/21/23 Bright Scholar Education Hol… Ltd 20-F 8/31/22 147:16M EdgarAgents LLC/FA 1/18/22 Bright Scholar Education Hol… Ltd 20-F 8/31/21 183:17M EdgarAgents LLC/FA |
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 12/23/19 Bright Scholar Education Hol… Ltd 20-F 8/31/19 139:23M Toppan Merrill/FA 12/14/18 Bright Scholar Education Hol… Ltd 20-F 8/31/18 146:13M Donnelley … Solutions/FA 12/07/17 Bright Scholar Education Hol… Ltd 20-F 8/31/17 125:19M ActiveDisclosure/FA 5/05/17 Bright Scholar Education Hol… Ltd F-1/A 4:5.6M Donnelley … Solutions/FA 4/18/17 Bright Scholar Education Hol… Ltd F-1 24:6.5M Donnelley … Solutions/FA |