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Bilibili Inc. – ‘20-F’ for 12/31/21 – ‘EX-8.1’

On:  Monday, 4/25/22, at 6:24am ET   ·   For:  12/31/21   ·   Accession #:  1193125-22-116261   ·   File #:  1-38429

Previous ‘20-F’:  ‘20-F’ on 3/5/21 for 12/31/20   ·   Next:  ‘20-F’ on 4/27/23 for 12/31/22   ·   Latest:  ‘20-F’ on 3/27/24 for 12/31/23   ·   14 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/25/22  Bilibili Inc.                     20-F       12/31/21  128:18M                                    Donnelley … Solutions/FA

Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual or Annual-Transition Report by a Foreign     HTML   2.85M 
                Non-Canadian Issuer                                              
 2: EX-2.7      Plan of Acquisition, Reorganization, Arrangement,   HTML    574K 
                Liquidation or Succession                                        
 3: EX-2.8      Plan of Acquisition, Reorganization, Arrangement,   HTML    120K 
                Liquidation or Succession                                        
 4: EX-4.5      Instrument Defining the Rights of Security Holders  HTML     61K 
 5: EX-4.6      Instrument Defining the Rights of Security Holders  HTML    138K 
 6: EX-4.7      Instrument Defining the Rights of Security Holders  HTML    108K 
 7: EX-4.8      Instrument Defining the Rights of Security Holders  HTML    108K 
 8: EX-4.9      Instrument Defining the Rights of Security Holders  HTML     44K 
 9: EX-8.1      Opinion of Counsel re: Tax Matters                  HTML     34K 
13: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     32K 
14: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     32K 
10: EX-11.1     Statement re: the Computation of Earnings Per       HTML     69K 
                Share                                                            
11: EX-12.1     Statement re: the Computation of Ratios             HTML     35K 
12: EX-12.2     Statement re: the Computation of Ratios             HTML     35K 
15: EX-15.1     Letter re: Unaudited Interim Financial Info         HTML     37K 
16: EX-15.2     Letter re: Unaudited Interim Financial Info         HTML     33K 
17: EX-15.3     Letter re: Unaudited Interim Financial Info         HTML     31K 
23: R1          Cover Page                                          HTML    117K 
24: R2          Consolidated Balance Sheets                         HTML    200K 
25: R3          Consolidated Balance Sheets (Parenthetical)         HTML     56K 
26: R4          Consolidated Statements of Operations and           HTML    167K 
                Comprehensive Loss                                               
27: R5          Consolidated Statements of Changes in               HTML    142K 
                Shareholders' Equity                                             
28: R6          Consolidated Statements of Changes in               HTML     34K 
                Shareholders' Equity (Parenthetical)                             
29: R7          Consolidated Statements of Cash Flows               HTML    194K 
30: R8          Consolidated Statements of Cash Flows               HTML     36K 
                (Parenthetical)                                                  
31: R9          Operations                                          HTML    239K 
32: R10         Significant Accounting Policies                     HTML    216K 
33: R11         Concentrations and Risks                            HTML     61K 
34: R12         Prepayments and Other Current Assets                HTML     55K 
35: R13         Short-term Investments                              HTML     46K 
36: R14         Property and Equipment, Net                         HTML     51K 
37: R15         Intangible Assets, Net                              HTML     72K 
38: R16         Goodwill                                            HTML     45K 
39: R17         Long-term Investments, Net                          HTML     50K 
40: R18         Taxation                                            HTML    121K 
41: R19         Taxes Payable                                       HTML     48K 
42: R20         Short-Term Loan                                     HTML     52K 
43: R21         Accrued Liabilities and Other Payables              HTML     51K 
44: R22         Long-Term Debt                                      HTML     62K 
45: R23         Ordinary Shares                                     HTML     36K 
46: R24         Employee Benefits                                   HTML     53K 
47: R25         Share-based Compensation                            HTML    143K 
48: R26         Net Loss per Share                                  HTML     63K 
49: R27         Commitments and Contingencies                       HTML     40K 
50: R28         Related Party Transactions and Balances             HTML     77K 
51: R29         Segment Information                                 HTML     41K 
52: R30         Fair Value Measurement                              HTML     39K 
53: R31         Restricted Net Assets                               HTML     36K 
54: R32         Acquisitions                                        HTML    138K 
55: R33         Subsequent Events                                   HTML     40K 
56: R34         Significant Accounting Policies (Policies)          HTML    283K 
57: R35         Operations (Tables)                                 HTML    209K 
58: R36         Significant Accounting Policies (Tables)            HTML    106K 
59: R37         Concentrations and Risks (Tables)                   HTML     57K 
60: R38         Prepayments and Other Current Assets (Tables)       HTML     54K 
61: R39         Short-term Investments (Tables)                     HTML     45K 
62: R40         Property and Equipment, Net (Tables)                HTML     49K 
63: R41         Intangible Assets, Net (Tables)                     HTML     72K 
64: R42         Goodwill (Tables)                                   HTML     44K 
65: R43         Long-term Investments, Net (Tables)                 HTML     44K 
66: R44         Taxation (Tables)                                   HTML    118K 
67: R45         Taxes Payable (Tables)                              HTML     46K 
68: R46         Short-Term Loan (Tables)                            HTML     52K 
69: R47         Accrued Liabilities and Other Payables (Tables)     HTML     50K 
70: R48         Long-Term Debt (Tables)                             HTML     53K 
71: R49         Employee Benefits (Tables)                          HTML     47K 
72: R50         Share-based Compensation (Tables)                   HTML    137K 
73: R51         Net Loss per Share (Tables)                         HTML     59K 
74: R52         Related Party Transactions and Balances (Tables)    HTML     77K 
75: R53         Acquisitions (Tables)                               HTML    136K 
76: R54         Operations - Initial public offering ("IPO") and    HTML     44K 
                followed offerings (Details)                                     
77: R55         Operations - The Group (Details)                    HTML     74K 
78: R56         Operations - Contractual agreements with major      HTML     39K 
                VIEs (Details)                                                   
79: R57         Operations - Combined financial information of the  HTML    230K 
                Group's VIEs and Others (Details)                                
80: R58         Operations - Liquidity (Details)                    HTML    100K 
81: R59         Significant Accounting Policies - Convenience       HTML     55K 
                Translation, Cash & cash equivalents and time                    
                deposits (Details)                                               
82: R60         Significant Accounting Policies - Receivables, net  HTML     35K 
                (Details)                                                        
83: R61         Significant Accounting Policies - Movements of the  HTML     46K 
                allowance for doubtful accounts (Details)                        
84: R62         Significant Accounting Policies - Intangible        HTML     45K 
                assets (Details)                                                 
85: R63         Significant Accounting Policies - Goodwill          HTML     35K 
                (Details)                                                        
86: R64         Significant Accounting Policies - Sales &           HTML     34K 
                marketing expenses, Share-based compensation &                   
                Employees benefits & Taxation (Details)                          
87: R65         Significant Accounting Policies - Leases (Details)  HTML     62K 
88: R66         Significant Accounting Policies - Schedule of       HTML     37K 
                Lease Cost (Detail)                                              
89: R67         Significant Accounting Policies - Revenue           HTML     56K 
                Recognition (Details)                                            
90: R68         Significant Accounting Policies - Statutory         HTML     45K 
                reserves (Details)                                               
91: R69         Significant Accounting Policies - Segment           HTML     34K 
                reporting (Details)                                              
92: R70         Concentrations and Risks (Details)                  HTML     72K 
93: R71         Prepayments and Other Current Assets (Details)      HTML     60K 
94: R72         Short-term Investments (Details)                    HTML     44K 
95: R73         Property and Equipment, Net (Details)               HTML     53K 
96: R74         Intangible Assets, Net (Details)                    HTML     58K 
97: R75         Intangible Assets, Net - Intangible assets          HTML     48K 
                amortization expense for future years (Details)                  
98: R76         Goodwill (Details)                                  HTML     41K 
99: R77         Long-term Investments, Net - Summary of Equity      HTML     41K 
                Method Investments (Details)                                     
100: R78         Long-term Investments, Net (Details)                HTML     41K  
101: R79         Taxation - Composition of income tax (Details)      HTML     44K  
102: R80         Taxation - Income taxes (Details)                   HTML     92K  
103: R81         Taxation - Sales tax (Details)                      HTML     45K  
104: R82         Taxation - Deferred tax assets and liabilities      HTML     65K  
                (Details)                                                        
105: R83         Taxation - Withholding income tax on dividends      HTML     38K  
                (Details)                                                        
106: R84         Taxes Payable (Details)                             HTML     46K  
107: R85         Short-term loans (Details)                          HTML     52K  
108: R86         Accrued Liabilities and Other Payables (Details)    HTML     56K  
109: R87         Long-Term Debt (Detail)                             HTML    118K  
110: R88         Long-Term Debt - Summary of the Company's           HTML     51K  
                Unsecured Senior Notes (Details)                                 
111: R89         Ordinary Shares (Details)                           HTML     49K  
112: R90         Employee Benefits (Details)                         HTML     37K  
113: R91         Share-based Compensation - Description of share     HTML     54K  
                option plans (Details)                                           
114: R92         Share-based Compensation - Valuation assumptions    HTML     54K  
                (Details)                                                        
115: R93         Share-based Compensation - Share options            HTML    100K  
                activities (Details)                                             
116: R94         Net Loss per Share (Details)                        HTML     92K  
117: R95         Commitments and Contingencies (Details)             HTML     36K  
118: R96         Related Party Transactions and Balances (Details)   HTML     98K  
119: R97         Segment Information (Details)                       HTML     34K  
120: R98         Restricted Net Assets (Details)                     HTML     38K  
121: R99         Acquisitions (Narrative) (Details)                  HTML     59K  
122: R100        Acquisitions (Details)                              HTML    141K  
123: R101        Subsequent Events (Details)                         HTML     52K  
126: XML         IDEA XML File -- Filing Summary                      XML    221K  
124: XML         XBRL Instance -- d648072d20f_htm                     XML   3.78M  
125: EXCEL       IDEA Workbook of Financial Reports                  XLSX    162K  
19: EX-101.CAL  XBRL Calculations -- bili-20211231_cal               XML    266K 
20: EX-101.DEF  XBRL Definitions -- bili-20211231_def                XML   1.05M 
21: EX-101.LAB  XBRL Labels -- bili-20211231_lab                     XML   1.81M 
22: EX-101.PRE  XBRL Presentations -- bili-20211231_pre              XML   1.42M 
18: EX-101.SCH  XBRL Schema -- bili-20211231                         XSD    290K 
127: JSON        XBRL Instance as JSON Data -- MetaLinks              584±   825K  
128: ZIP         XBRL Zipped Folder -- 0001193125-22-116261-xbrl      Zip    930K  


‘EX-8.1’   —   Opinion of Counsel re: Tax Matters


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



  EX-8.1  

Exhibit 8.1

LIST OF SIGNIFICANT SUBSIDIARIES AND PRINCIPAL CONSOLIDATED AFFILIATED ENTITIES*

 

Significant Subsidiaries

   Jurisdiction of
Incorporation
 

Bilibili HK Limited

     Hong Kong  

Hode HK Limited

     Hong Kong  

Chaodian HK Limited

     Hong Kong  

Bilibili Co., Ltd.

     Japan  

Shanghai Bilibili Technology Co., Ltd.

     PRC  

Hode Shanghai Limited

     PRC  

Chaodian (Shanghai) Technology Co., Ltd.

     PRC  

Consolidated VIE

  

Shanghai Kuanyu Digital Technology Co., Ltd.

     PRC  

Shanghai Hode Information Technology Co., Ltd.

     PRC  

Shanghai Chaodian Culture Communication Co., Ltd.

     PRC  

Subsidiary of Consolidated VIE

  

Sharejoy Network Technology Co., Ltd.

     PRC  

Shanghai Hehehe Culture Communication Co., Ltd.

     PRC  

Shanghai Anime Tamashi Cultural Media Co., Ltd.

     PRC  

 

*

Other entities of Bilibili Inc. have been omitted from this list since, considered in the aggregate as a single entity, they would not constitute a significant subsidiary.


6 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/27/24  Bilibili Inc.                     20-F       12/31/23  128:16M                                    Donnelley … Solutions/FA
 4/27/23  Bilibili Inc.                     20-F       12/31/22  127:16M                                    Donnelley … Solutions/FA
 1/09/23  Bilibili Inc.                     424B5                  2:1.2M                                   Donnelley … Solutions/FA
 1/09/23  Bilibili Inc.                     424B5                  1:1.1M                                   Donnelley … Solutions/FA
 1/09/23  Bilibili Inc.                     F-3ASR      1/09/23    5:463K                                   Donnelley … Solutions/FA
10/03/22  Bilibili Inc.                     S-8        10/03/22    5:193K                                   Donnelley … Solutions/FA


8 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 9/01/21  Bilibili Inc.                     6-K         9/01/21    4:357K                                   Donnelley … Solutions/FA
 3/23/21  Bilibili Inc.                     6-K         3/23/21    4:609K                                   Donnelley … Solutions/FA
 3/05/21  Bilibili Inc.                     20-F       12/31/20  132:17M                                    Donnelley … Solutions/FA
 3/27/20  Bilibili Inc.                     20-F       12/31/19  124:20M                                    Donnelley … Solutions/FA
 3/29/19  Bilibili Inc.                     20-F       12/31/18   10:3.9M                                   Toppan Merrill/FA
 7/18/18  Bilibili Inc.                     S-8         7/18/18    4:590K                                   Toppan Merrill/FA
 3/16/18  Bilibili Inc.                     F-1/A                  5:8.3M                                   Toppan Merrill-FA
 3/02/18  Bilibili Inc.                     F-1                   27:11M                                    Toppan Merrill-FA
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Filing Submission 0001193125-22-116261   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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