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EHang Holdings Ltd. – ‘20-F’ for 12/31/21 – ‘EX-16.1’

On:  Thursday, 4/28/22, at 6:16am ET   ·   For:  12/31/21   ·   Accession #:  1193125-22-125165   ·   File #:  1-39151

Previous ‘20-F’:  ‘20-F/A’ on 8/12/21 for 12/31/20   ·   Next:  ‘20-F’ on 4/27/23 for 12/31/22   ·   Latest:  ‘20-F’ on 4/15/24 for 12/31/23   ·   5 References:   

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

 4/28/22  EHang Holdings Ltd.               20-F       12/31/21  123:19M                                    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   2.94M 
                Non-Canadian Issuer                                              
 2: EX-8.1      Opinion of Counsel re: Tax Matters                  HTML     34K 
 5: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     33K 
 6: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     34K 
 3: EX-12.1     Statement re: the Computation of Ratios             HTML     36K 
 4: EX-12.2     Statement re: the Computation of Ratios             HTML     36K 
 7: EX-15.1     Letter re: Unaudited Interim Financial Info         HTML     33K 
 8: EX-15.2     Letter re: Unaudited Interim Financial Info         HTML     32K 
 9: EX-15.3     Letter re: Unaudited Interim Financial Info         HTML     34K 
10: EX-15.4     Letter re: Unaudited Interim Financial Info         HTML     34K 
11: EX-16.1     Letter re: a Change in Accountant                   HTML     33K 
17: R1          Cover Page                                          HTML    120K 
18: R2          Consolidated Balance Sheets                         HTML    207K 
19: R3          Consolidated Balance Sheets (Parenthetical)         HTML     67K 
20: R4          Consolidated Statements of Comprehensive Loss       HTML    182K 
21: R5          Consolidated Statements Of Changes In               HTML    143K 
                Shareholders' Equity                                             
22: R6          Consolidated Statements of Cash Flow                HTML    211K 
23: R7          Organization and Basis of Presentation              HTML    155K 
24: R8          Summary of Significant Accounting Policies          HTML    229K 
25: R9          Concentration of Risks                              HTML     77K 
26: R10         Short-term Investments                              HTML     83K 
27: R11         Accounts Receivable, Net                            HTML     67K 
28: R12         Inventories                                         HTML     51K 
29: R13         Prepayments and Other Current Assets                HTML     48K 
30: R14         Property, Plant and Equipment, Net                  HTML     61K 
31: R15         Long-term loans receivable                          HTML     39K 
32: R16         Long-term Investments                               HTML     54K 
33: R17         Accrued Expenses and Other Liabilities              HTML     69K 
34: R18         Bank loans                                          HTML     43K 
35: R19         Mandatorily redeemable non-controlling interests    HTML     39K 
36: R20         Revenues                                            HTML     77K 
37: R21         Share-based Compensation                            HTML    101K 
38: R22         Income Taxes                                        HTML    200K 
39: R23         Related Party Transactions                          HTML     49K 
40: R24         Preferred Shares                                    HTML    105K 
41: R25         Shareholders' Equity                                HTML     72K 
42: R26         Loss Per Share                                      HTML     93K 
43: R27         Restricted Net Assets                               HTML     41K 
44: R28         Fair Value Measurements                             HTML     92K 
45: R29         Commitments and Contingencies                       HTML     62K 
46: R30         Summary of Significant Accounting Policies          HTML    306K 
                (Policies)                                                       
47: R31         Organization and Basis of Presentation (Tables)     HTML    137K 
48: R32         Summary of Significant Accounting Policies          HTML     95K 
                (Tables)                                                         
49: R33         Concentration of Risks (Tables)                     HTML     68K 
50: R34         Short-term Investments (Tables)                     HTML     80K 
51: R35         Accounts Receivable, Net (Tables)                   HTML     68K 
52: R36         Inventories (Tables)                                HTML     51K 
53: R37         Prepayments and Other Current Assets (Tables)       HTML     47K 
54: R38         Property, Plant and Equipment, Net (Tables)         HTML     58K 
55: R39         Long-term investments (Tables)                      HTML     53K 
56: R40         Accrued Expenses and Other Liabilities (Tables)     HTML     71K 
57: R41         Revenues (Tables)                                   HTML     69K 
58: R42         Share-based Compensation (Tables)                   HTML    103K 
59: R43         Income Tax (Tables)                                 HTML    188K 
60: R44         Preferred Shares (Tables)                           HTML     80K 
61: R45         Shareholders' Equity (Tables)                       HTML     61K 
62: R46         Loss Per Share (Tables)                             HTML     91K 
63: R47         Fair Value Measurements (Tables)                    HTML     90K 
64: R48         Commitments and Contingencies (Tables)              HTML     56K 
65: R49         Organization and Basis of Presentation - Summary    HTML     63K 
                of Major Subsidiaries, VIE and Subsidiaries of VIE               
                (Detail)                                                         
66: R50         Organization and Basis of Presentation - Summary    HTML    161K 
                of Financial Statement Balances and Amounts of VIE               
                and VIE's Subsidiaries (Detail)                                  
67: R51         Organization and Basis of Presentation -            HTML     78K 
                Additional Information (Detail)                                  
68: R52         Summary of Significant Accounting Policies -        HTML    111K 
                Additional Information (Detail)                                  
69: R53         Summary of Significant Accounting Policies -        HTML     38K 
                Summary of Cost and Estimated Earnings in Excess                 
                of Billings (Detail)                                             
70: R54         Summary of Significant Accounting Policies -        HTML     42K 
                Summary Of Amortization of Intangible Assets with                
                Finite Lives (Detail)                                            
71: R55         Summary of Significant Accounting Policies -        HTML     52K 
                Summary of Estimated Useful Lives and Residual                   
                Value of Property and Equipment (Detail)                         
72: R56         Summary of Significant Accounting Policies -        HTML     55K 
                Summary of Revenue by Customer Incorporation                     
                Location (Detail)                                                
73: R57         Concentration of Risks - Summary of External        HTML     67K 
                Customers with 10% or More of Group's Revenues                   
                (Detail)                                                         
74: R58         Concentration of Risks - Additional Information     HTML     59K 
                (Detail)                                                         
75: R59         Short-term Investments - Summary of Short Term      HTML     50K 
                Investments (Detail)                                             
76: R60         Short-term Investments - Additional Information     HTML     46K 
                (Detail)                                                         
77: R61         Accounts Receivable, Net - Summary of Accounts      HTML     42K 
                Receivable, Net (Detail)                                         
78: R62         Accounts Receivable, Net - Summary of Movements in  HTML     41K 
                Allowance for Doubtful Accounts (Detail)                         
79: R63         Accounts Receivable, Net - Additional Information   HTML     38K 
                (Detail)                                                         
80: R64         Inventories - Summary of Inventories (Detail)       HTML     47K 
81: R65         Prepayments and Other Current Assets - Summary of   HTML     46K 
                Prepayments and Other Current Assets (Detail)                    
82: R66         Prepayments and Other Current Assets - Additional   HTML     37K 
                Information (Detail)                                             
83: R67         Property, Plant and Equipment, Net - Summary of     HTML     56K 
                Property, Plant and Equipment, Net (Detail)                      
84: R68         Property, Plant and Equipment, Net - Additional     HTML     36K 
                Information (Detail)                                             
85: R69         Long-term loans receivable - Additional             HTML     46K 
                Information (Detail)                                             
86: R70         Long-term Investments - Summary of Long Term        HTML     41K 
                Investments (Detail)                                             
87: R71         Long-term Investments - Summary of Long Term        HTML     57K 
                Investments (Parenthetical) (Detail)                             
88: R72         Accrued Expenses and Other Liabilities - Summary    HTML     58K 
                of Accrued Expenses and Other Liabilities and                    
                Long-term Loans (Detail)                                         
89: R73         Accrued Expenses and Other Liabilities - Summary    HTML     43K 
                of Reconciliation of Changes in Product Warranty                 
                Liability (Detail)                                               
90: R74         Accrued Expenses and Other Liabilities -            HTML     43K 
                Additional Information (Detail)                                  
91: R75         Bank Loans - Additional Information (Detail)        HTML     61K 
92: R76         Mandatorily Redeemable Non-controlling Interests -  HTML     47K 
                Additional Information (Detail)                                  
93: R77         Revenues - Summary of Revenues (Detail)             HTML     61K 
94: R78         Revenues - Additional Information (Detail)          HTML     46K 
95: R79         Share-based Compensation - Summary of RSUs          HTML     60K 
                activity under the Share Incentive Plan (Detail)                 
96: R80         Share-based Compensation - Summary of Share Option  HTML     56K 
                Activity (Detail)                                                
97: R81         Share-based Compensation - Summary of Assumptions   HTML     45K 
                Used to Determine the Fair Value of Share Options                
                Granted (Detail)                                                 
98: R82         Share-based Compensation - Summary of Share-based   HTML     49K 
                Compensation Expenses Relating to RSUs Recognized                
                (Detail)                                                         
99: R83         Share-based Compensation - Additional Information   HTML     72K 
                (Detail)                                                         
100: R84         Income Taxes - Summary of Loss Before Income Taxes  HTML     44K  
                (Detail)                                                         
101: R85         Income Taxes - Summary of Income Tax Expense        HTML     53K  
                (Detail)                                                         
102: R86         Income Taxes - Summary of Reconciliations of        HTML     70K  
                Income Tax Expenses (Detail)                                     
103: R87         Income Taxes - Summary of Significant Components    HTML     61K  
                of Deferred Tax Assets (Detail)                                  
104: R88         Income Taxes - Summary of Reconciliation of         HTML     40K  
                Unrecognized Tax Benefit (Detail)                                
105: R89         Income Taxes - Additional Information (Detail)      HTML    103K  
106: R90         Related Party Transactions - Additional             HTML     54K  
                Information (Detail)                                             
107: R91         Preferred Shares - Summary of Issuances of          HTML     70K  
                Convertible and Redeemable Convertible Preferred                 
                Shares Outstanding (Detail)                                      
108: R92         Preferred Shares - Summary of movement in the       HTML     57K  
                carrying value of the Preferred Shares (Detail)                  
109: R93         Preferred Shares - Additional Information (Detail)  HTML     72K  
110: R94         Shareholders' Equity -Summary Of Accumulated Other  HTML     60K  
                Comprehensive Income Loss (Detail)                               
111: R95         Shareholders' Equity - Additional Information       HTML     80K  
                (Detail)                                                         
112: R96         Loss Per Share - Summary of Computation of Basic    HTML     72K  
                and Diluted Net Loss Per Share (Detail)                          
113: R97         Restricted Net Assets - Additional Information      HTML     45K  
                (Detail)                                                         
114: R98         Fair Value Measurements - Summary of Assets         HTML     54K  
                Measured or Disclosed at Fair Value on a Recurring               
                Basis (Detail)                                                   
115: R99         Fair Value Measurements - Additional Information    HTML     35K  
                (Detail)                                                         
116: R100        Commitments and Contingencies - Summary of Future   HTML     52K  
                Minimum Lease Payments under Non-cancellable                     
                Operating Leases (Detail)                                        
117: R101        Commitments and Contingencies - Summary of Leases   HTML     42K  
                of Lessee (Detail)                                               
118: R102        Commitments and Contingencies - Additional          HTML     36K  
                Information (Detail)                                             
121: XML         IDEA XML File -- Filing Summary                      XML    230K  
119: XML         XBRL Instance -- d246892d20f_htm                     XML   3.92M  
120: EXCEL       IDEA Workbook of Financial Reports                  XLSX    166K  
13: EX-101.CAL  XBRL Calculations -- eh-20211231_cal                 XML    257K 
14: EX-101.DEF  XBRL Definitions -- eh-20211231_def                  XML   1.22M 
15: EX-101.LAB  XBRL Labels -- eh-20211231_lab                       XML   1.87M 
16: EX-101.PRE  XBRL Presentations -- eh-20211231_pre                XML   1.51M 
12: EX-101.SCH  XBRL Schema -- eh-20211231                           XSD    300K 
122: JSON        XBRL Instance as JSON Data -- MetaLinks              628±   909K  
123: ZIP         XBRL Zipped Folder -- 0001193125-22-125165-xbrl      Zip   1.11M  


‘EX-16.1’   —   Letter re: a Change in Accountant


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



  EX-16.1  

Exhibit 16.1

April 28, 2022

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Ladies and Gentlemen:

We have read the statements made by EHang Holdings Limited in Item 16F in its Form 20-F dated April 28, 2022 and are in agreement with the statements contained in the first to fifth paragraphs of Item 16F with reference to us therein. We have no basis to agree or disagree with other statements of the registrant contained therein.

Regarding the registrant’s statement concerning the material weaknesses, included in the fourth paragraph of Item 16F, we had considered such matter in determining the nature, timing and extent of procedures performed in our audit of the registrant’s 2019 and 2020 financial statements, respectively.

 

/s/ Ernst & Young Hua Ming LLP

Shanghai, the People’s Republic of China


Dates Referenced Herein

This ‘20-F’ Filing    Date    Other Filings
Filed on:4/28/22None on these Dates
For Period end:12/31/21
 List all Filings 


1 Subsequent Filing that References this Filing

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

 4/27/23  EHang Holdings Ltd.               20-F       12/31/22  129:16M                                    Donnelley … Solutions/FA


4 Previous Filings that this Filing References

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

 6/15/21  EHang Holdings Ltd.               20-F       12/31/20  125:13M                                    Donnelley … Solutions/FA
 4/21/20  EHang Holdings Ltd.               S-8         4/21/20    4:383K                                   Donnelley … Solutions/FA
 4/20/20  EHang Holdings Ltd.               20-F       12/31/19  110:13M                                    Donnelley … Solutions/FA
10/31/19  EHang Holdings Ltd.               F-1                   30:9.9M                                   Donnelley … Solutions/FA
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Filing Submission 0001193125-22-125165   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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