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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 3/22/24 Melco Resorts & Entertainment Ltd 20-F 12/31/23 159:22M Donnelley … Solutions/FA |
Document/Exhibit Description Pages Size 1: 20-F Annual or Annual-Transition Report by a Foreign HTML 4.98M Non-Canadian Issuer 2: EX-2.24 Plan of Acquisition, Reorganization, Arrangement, HTML 1.63M Liquidation or Succession 3: EX-8.1 Opinion of Counsel re: Tax Matters HTML 51K 6: EX-13.1 Annual or Quarterly Report to Security Holders HTML 46K 7: EX-13.2 Annual or Quarterly Report to Security Holders HTML 46K 11: EX-97.1 Clawback Policy re: Recovery of Erroneously HTML 64K Awarded Compensation 4: EX-12.1 Statement re: the Computation of Ratios HTML 50K 5: EX-12.2 Statement re: the Computation of Ratios HTML 50K 8: EX-15.1 Letter re: Unaudited Interim Financial Info HTML 47K 9: EX-15.2 Letter re: Unaudited Interim Financial Info HTML 46K 10: EX-15.3 Letter re: Unaudited Interim Financial Info HTML 46K 17: R1 Cover Page HTML 123K 18: R2 Consolidated Balance Sheets HTML 207K 19: R3 Consolidated Balance Sheets (Parenthetical) HTML 63K 20: R4 Consolidated Statements of Operations HTML 172K 21: R5 Consolidated Statements of Comprehensive Loss HTML 79K 22: R6 Consolidated Statements of (Deficit) Equity HTML 133K 23: R7 Consolidated Statements of Cash Flows HTML 187K 24: R8 Organization and Business HTML 59K 25: R9 Summary of Significant Accounting Policies HTML 162K 26: R10 Cash, Cash Equivalents and Restricted Cash HTML 60K 27: R11 Accounts Receivable, Net HTML 75K 28: R12 Assets Held for Sale HTML 59K 29: R13 Property and Equipment, Net HTML 78K 30: R14 Goodwill and Intangible Assets, Net HTML 128K 31: R15 Long-Term Prepayments, Deposits and Other Assets HTML 62K 32: R16 Land Use Rights, Net HTML 56K 33: R17 Accrued Expenses and Other Current Liabilities HTML 62K 34: R18 Long-Term Debt, Net HTML 162K 35: R19 Leases HTML 104K 36: R20 Fair Value Measurements HTML 57K 37: R21 Capital Structure HTML 55K 38: R22 Income Taxes HTML 182K 39: R23 Share-Based Compensation HTML 211K 40: R24 Employee Benefit Plans HTML 53K 41: R25 Distribution of Profits HTML 52K 42: R26 Dividends HTML 48K 43: R27 Regular License, Cooperation Agreement, Operating HTML 58K Agreement and Mrp Lease Agreement for City of Dreams Manila 44: R28 Commitments and Contingencies HTML 74K 45: R29 Related Party Transactions HTML 96K 46: R30 Segment Information HTML 200K 47: R31 Changes in Shareholdings of Subsidiaries HTML 66K 48: R32 Additional Information - Financial Statement HTML 240K Schedule 1 Financial Information of Parent Company 49: R33 Schedule 1 Financial Information of Parent Company HTML 53K Additional Information 50: R34 Summary of Significant Accounting Policies HTML 225K (Policies) 51: R35 Summary of Significant Accounting Policies HTML 83K (Tables) 52: R36 Cash, Cash Equivalents and Restricted Cash HTML 60K (Tables) 53: R37 Accounts Receivable, Net (Tables) HTML 76K 54: R38 Property and Equipment, Net (Tables) HTML 76K 55: R39 Goodwill and Intangible Assets, Net (Tables) HTML 117K 56: R40 Long-Term Prepayments, Deposits and Other Assets HTML 60K (Tables) 57: R41 Land Use Rights, Net (Tables) HTML 55K 58: R42 Accrued Expenses and Other Current Liabilities HTML 61K (Tables) 59: R43 Long-Term Debt, Net (Tables) HTML 80K 60: R44 Leases (Tables) HTML 106K 61: R45 Income Taxes (Tables) HTML 174K 62: R46 Share-Based Compensation (Tables) HTML 194K 63: R47 Related Party Transactions (Tables) HTML 89K 64: R48 Segment Information (Tables) HTML 199K 65: R49 Changes in Shareholdings of Subsidiaries (Tables) HTML 62K 66: R50 ORGANIZATION AND BUSINESS - Additional Information HTML 49K (Detail) 67: R51 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 67K Schedule of Estimated Useful Lives of Property and Equipment (Detail) 68: R52 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 97K Additional Information (Detail) 69: R53 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 59K Summary of contracts and contract-related liabilities with customers (Detail) 70: R54 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 57K Weighted Average Number of Ordinary and Ordinary Equivalent Shares Used in Calculation of Basic and Diluted Net Loss (Detail) 71: R55 CASH, CASH EQUIVALENTS AND RESTRICTED CASH - HTML 67K Schedule of Cash and Cash Equivalents (Detail) 72: R56 CASH, CASH EQUIVALENTS AND RESTRICTED CASH - HTML 75K Schedule of Cash and Cash Equivalents (Parenthetical) (Detail) 73: R57 ACCOUNTS RECEIVABLE, NET - Components of Accounts HTML 68K Receivable, Net (Detail) 74: R58 ACCOUNTS RECEIVABLE, NET - Components of Accounts HTML 48K Receivable, Net (Parenthetical) (Detail) 75: R59 ACCOUNTS RECEIVABLE, NET - Movement in Allowances HTML 57K for Credit Losses (Detail) 76: R60 ACCOUNTS RECEIVABLE, NET - Additional Information HTML 47K (Detail) 77: R61 ASSETS HELD FOR SALE - Additional Information HTML 78K (Detail) 78: R62 PROPERTY AND EQUIPMENT, NET - Components of HTML 69K Property and Equipment, Net (Detail) 79: R63 PROPERTY AND EQUIPMENT, NET - Summary Of Reversion HTML 57K Assets (Detail) 80: R64 PROPERTY AND EQUIPMENT, NET - Additional HTML 52K Information (Detail) 81: R65 GOODWILL AND INTANGIBLE ASSETS, NET - Summary of HTML 59K Changes in the Carrying Amounts of Goodwill (Detail) 82: R66 GOODWILL AND INTANGIBLE ASSETS, NET - Summary of HTML 55K Changes in the Carrying Amounts of Goodwill (Parenthetical) (Detail) 83: R67 GOODWILL AND INTANGIBLE ASSETS, NET - Additional HTML 158K Information (Detail) 84: R68 GOODWILL AND INTANGIBLE ASSETS, NET - Summary of HTML 78K Intangible Assets, Net (Detail) 85: R69 GOODWILL AND INTANGIBLE ASSETS, NET - Summary of HTML 62K Estimated Future Amortization Expenses of Finite-Lived Intangible Assets (Detail) 86: R70 LONG-TERM PREPAYMENTS, DEPOSITS AND OTHER ASSETS - HTML 67K Schedule of Long-Term Prepayments, Deposits and Other Assets (Detail) 87: R71 LONG-TERM PREPAYMENTS, DEPOSITS AND OTHER ASSETS - HTML 48K Schedule of Long-Term Prepayments, Deposits and Other Assets (Parenthetical) (Detail) 88: R72 LAND USE RIGHTS, NET - Schedule of Land Use HTML 57K Rights, Net (Detail) 89: R73 ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES - HTML 68K Schedule of Accrued Expenses and Other Current Liabilities (Detail) 90: R74 ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES - HTML 47K Schedule of Accrued Expenses and Other Current Liabilities (Parenthetical) (Detail) 91: R75 LONG-TERM DEBT, NET - Summary of Long-term Debt, HTML 92K Net (Detail) 92: R76 LONG-TERM DEBT, NET - Summary of Long-term Debt, HTML 85K Net (Parenthetical) (Detail) 93: R77 Long-Term Debt, Net (2017 4.875% Senior Notes) - HTML 71K Additional Information (Detail) 94: R78 Long-Term Debt, Net (2019 5.250% Senior Notes) - HTML 65K Additional Information (Detail) 95: R79 Long-Term Debt, Net (2019 5.625% Senior Notes) - HTML 65K Additional Information (Detail) 96: R80 Long-Term Debt, Net (2019 5.375% Senior Notes) - HTML 75K Additional Information (Detail) 97: R81 Long-Term Debt, Net (2020 5.750% Senior Notes) - HTML 71K Additional Information (Detail) 98: R82 Long-Term Debt, Net (2020 Studio City Notes) - HTML 87K Additional Information (Detail) 99: R83 Long-Term Debt, Net (2021 5.000% Studio City HTML 77K Notes) - Additional Information (Detail) 100: R84 Long-Term Debt, Net (2022 7.000% Studio City HTML 71K Secured Notes) - Additional Information (Detail) 101: R85 Long-Term Debt, Net (2015 Credit Facilities) - HTML 88K Additional Information (Detail) 102: R86 Long-Term Debt, Net (2020 Credit Facilities) - HTML 99K Additional Information (Detail) 103: R87 Long-Term Debt, Net (2016 Studio City Credit HTML 91K Facilities) - Additional Information (Detail) 104: R88 Long-Term Debt, Net (Philippine Credit Facility) - HTML 64K Additional Information (Detail) 105: R89 Long-Term Debt, Net - Borrowing Rates of Long-Term HTML 47K Debt - Additional Information (Detail) 106: R90 LONG-TERM DEBT, NET - Scheduled Maturities of HTML 66K Long-Term Debt (Excluding Unamortized Deferred Financing Costs and Original Issue Premiums) (Detail) 107: R91 LEASES - Schedule Of Components Of Lease Cost HTML 63K (Detail) 108: R92 LEASES - Disclosure of Other Information Related HTML 55K to Lease Term and Discount Rate (Detail) 109: R93 LEASES - Schedule Of Maturities Of Lease HTML 93K Liabilities (Detail) 110: R94 LEASES - Summary of Future Minimum Fees, Excluding HTML 61K the Contingent Fees to be Received under Non-Cancellable Operating Leases (Detail) 111: R95 LEASES - Additional Information (Detail) HTML 61K 112: R96 FAIR VALUE MEASUREMENTS - Additional Information HTML 50K (Detail) 113: R97 CAPITAL STRUCTURE - Shares Issued By Company - HTML 56K Additional Information (Detail) 114: R98 CAPITAL STRUCTURE - Shares Repurchased by the HTML 94K Company - Additional Information (Detail) 115: R99 INCOME TAXES - Summary of Loss before Income Tax HTML 62K (Detail) 116: R100 INCOME TAXES - Summary of Income Tax Expense HTML 87K (Detail) 117: R101 INCOME TAXES - Schedule of Reconciliation of HTML 82K Income Tax Expense from Loss Before Income Tax (Detail) 118: R102 INCOME TAXES - Additional Information (Detail) HTML 116K 119: R103 INCOME TAXES - Schedule of Net Deferred Tax HTML 77K Liabilities (Detail) 120: R104 INCOME TAXES - Schedule of Unrecognized tax HTML 55K benefits (Detail) 121: R105 SHARE-BASED COMPENSATION - Additional Information HTML 267K (Detail) 122: R106 SHARE-BASED COMPENSATION - Information for Share HTML 70K Options (Detail) 123: R107 SHARE-BASED COMPENSATION - Summary of Assumptions HTML 72K Used to Estimate Fair Values of Stock Options (Detail) 124: R108 SHARE-BASED COMPENSATION - Summary of Share HTML 113K Options Activity (Detail) 125: R109 SHARE-BASED COMPENSATION - Summary of Restricted HTML 86K Shares Activity (Detail) 126: R110 SHARE-BASED COMPENSATION - Information for HTML 67K Restricted Shares (Detail) 127: R111 SHARE-BASED COMPENSATION - Impact of Share Options HTML 63K and Restricted Shares (Detail) 128: R112 EMPLOYEE BENEFIT PLANS - Additional Information HTML 52K (Detail) 129: R113 DISTRIBUTION OF PROFITS - Additional Information HTML 58K (Detail) 130: R114 DIVIDENDS - Additional Information (Detail) HTML 50K 131: R115 REGULAR LICENSE, COOPERATION AGREEMENT, OPERATING HTML 68K AGREEMENT AND MRP LEASE AGREEMENT FOR CITY OF DREAMS MANILA - Additional Information (Detail) 132: R116 COMMITMENTS AND CONTINGENCIES - Additional HTML 47K Information -Capital Commitments (Detail) 133: R117 COMMITMENTS AND CONTINGENCIES - Additional HTML 96K Information - Other Commitments - Concession (Detail) 134: R118 COMMITMENTS AND CONTINGENCIES - Additional HTML 79K Information - Other Commitments - Regular License Philippines (Detail) 135: R119 COMMITMENTS AND CONTINGENCIES - Additional HTML 66K Information - Guarantees (Detail) 136: R120 COMMITMENTS AND CONTINGENCIES - Additional HTML 49K Information - Other Commitments - Gaming License in Cyprus (Detail) 137: R121 COMMITMENTS AND CONTINGENCIES - Additional HTML 49K Information - Litigation (Detail) 138: R122 RELATED PARTY TRANSACTIONS - Schedule of HTML 63K Significant Related Party Transactions (Detail) 139: R123 RELATED PARTY TRANSACTIONS - Additional HTML 82K Information (Detail) 140: R124 RELATED PARTY TRANSACTIONS - Summary of Payables HTML 55K to Affiliated Companies (Detail) 141: R125 RELATED PARTY TRANSACTIONS - Summary of HTML 57K Receivables from Affiliated Companies (Detail) 142: R126 SEGMENT INFORMATION - Additional Information HTML 72K (Detail) 143: R127 SEGMENT INFORMATION - Total Assets (Detail) HTML 75K 144: R128 SEGMENT INFORMATION - Capital Expenditures HTML 68K (Detail) 145: R129 SEGMENT INFORMATION - Results of Operations HTML 170K (Detail) 146: R130 SEGMENT INFORMATION - Long-Lived Assets (Detail) HTML 56K 147: R131 CHANGES IN SHAREHOLDINGS OF SUBSIDIARIES - HTML 90K Additional Information (Detail) 148: R132 CHANGES IN SHAREHOLDINGS OF SUBSIDIARIES - Effects HTML 72K of Changes in Company's Ownership Interest (Detail) 149: R133 Additional Information - Financial Statement HTML 154K Schedule 1 Financial Information of Parent Company - Balance Sheets (Detail) 150: R134 Additional Information - Financial Statement HTML 62K Schedule 1 Financial Information of Parent Company - Balance Sheets (Detail) (Parenthetical) 151: R135 Additional Information - Financial Statement HTML 114K Schedule 1 Financial Information of Parent Company - Statements of Operations (Detail) 152: R136 Additional Information - Financial Statement HTML 76K Schedule 1 Financial Information of Parent Company - Comprehensive Loss (Detail) 153: R137 Additional Information - Financial Statement HTML 93K Schedule 1 Financial Information of Parent Company - Cash Flows (Detail) 154: R138 ADDITIONAL INFORMATION - FINANCIAL STATEMENT HTML 56K SCHEDULE 1 FINANCIAL INFORMATION OF PARENT COMPANY - NOTES TO FINANCIAL STATEMENT SCHEDULE 1 - Additional Information (Detail) 156: XML IDEA XML File -- Filing Summary XML 306K 159: XML XBRL Instance -- d520585d20f_htm XML 4.84M 155: EXCEL IDEA Workbook of Financial Report Info XLSX 338K 13: EX-101.CAL XBRL Calculations -- mlco-20231231_cal XML 302K 14: EX-101.DEF XBRL Definitions -- mlco-20231231_def XML 2.04M 15: EX-101.LAB XBRL Labels -- mlco-20231231_lab XML 2.57M 16: EX-101.PRE XBRL Presentations -- mlco-20231231_pre XML 2.47M 12: EX-101.SCH XBRL Schema -- mlco-20231231 XSD 502K 157: JSON XBRL Instance as JSON Data -- MetaLinks 822± 1.31M 158: ZIP XBRL Zipped Folder -- 0001193125-24-074554-xbrl Zip 1.26M
EX-15.1 |
Exhibit 15.1
22 March 2024 | Our Ref: JT/WL/M6207-S10414 |
The Board of Directors
Melco Resorts & Entertainment Limited
c/o lntertrust Corporate Services (Cayman) Limited
One Nexus Way
Camana Bay
Grand Cayman KY1-9005
Cayman Islands
Dear Sirs
FORM 20-F
We consent to the reference to our firm under the heading “Board Practices”, the heading “Documents on Display” and the heading “Corporate Governance” in the Annual Report on Form 20-F of Melco Resorts & Entertainment Limited for the year ended 31 December 2023, which will be filed with the U.S. Securities and Exchange Commission (the “Commission”) on 22 March 2024 under the U.S. Securities Exchange Act of 1934, as amended (the “Exchange Act”). In giving such consent, we do not thereby admit that we come within the category of persons whose consent is required under the Exchange Act, or the Rules and Regulations of the Commission thereunder.
Yours faithfully |
/s/ Walkers (Singapore) Limited Liability Partnership |
WALKERS (SINGAPRE) LIMITED LIABILITY PARTNERSHIP |
Walkers (Singapore) Limited Liability Partnership
UEN/Reg. No. T09LL0833E 3 Church Street, 16-02 Samsung Hub, Singapore 049483 T +65 6595 4670 F +65 6595 4671 www.walkersglobal.com | ||
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