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EHang Holdings Ltd – ‘20-F’ for 12/31/19 – ‘EX-8.1’

On:  Monday, 4/20/20, at 4:41pm ET   ·   For:  12/31/19   ·   Accession #:  1193125-20-112223   ·   File #:  1-39151

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

 4/20/20  EHang Holdings Ltd                20-F       12/31/19  110:13M                                    Donnelley … Solutions/FA

Annual Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual Report by a Foreign Non-Canadian Issuer      HTML   1.55M 
 2: EX-2.5      Plan of Acquisition, Reorganization, Arrangement,   HTML    115K 
                Liquidation or Succession                                        
 3: EX-8.1      Opinion of Counsel re: Tax Matters                  HTML     31K 
 6: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     32K 
 7: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     32K 
 4: EX-12.1     Statement re: Computation of Ratios                 HTML     36K 
 5: EX-12.2     Statement re: Computation of Ratios                 HTML     36K 
 8: EX-15.1     Letter re: Unaudited Interim Financial Info         HTML     30K 
100: R1          Cover Page                                          HTML     88K  
55: R2          Consolidated Balance Sheets                         HTML    180K 
25: R3          Consolidated Balance Sheets (Parenthetical)         HTML     84K 
82: R4          Consolidated Statements of Comprehensive Loss       HTML    155K 
101: R5          Consolidated Statements of Changes in               HTML    100K  
                Shareholders' (deficit)/Equity                                   
56: R6          Consolidated Statements of Cash Flow                HTML    176K 
26: R7          Organization and Basis of Presentation              HTML    206K 
86: R8          Summary of Significant Accounting Policies          HTML    271K 
99: R9          Concentration of Risks                              HTML     84K 
84: R10         Short-term Investments                              HTML     35K 
97: R11         Accounts Receivable, Net                            HTML     60K 
57: R12         Inventories                                         HTML     53K 
23: R13         Prepayments and Other Current Assets                HTML     51K 
85: R14         Property, Plant and Equipment, Net                  HTML     57K 
98: R15         Short-Term Bank Loans                               HTML     35K 
58: R16         Accrued Expenses and Other Liabilities              HTML     81K 
24: R17         Long-term Loans                                     HTML     37K 
83: R18         Revenues                                            HTML     94K 
102: R19         Share-based Compensation                            HTML     85K  
39: R20         Income Taxes                                        HTML    201K 
31: R21         Related Party Transactions                          HTML     35K 
62: R22         Preferred Shares                                    HTML    163K 
103: R23         Ordinary Shares                                     HTML     37K  
40: R24         Loss Per Share                                      HTML    115K 
32: R25         Restricted Net Assets                               HTML     40K 
63: R26         Fair Value Measurements                             HTML     52K 
104: R27         Commitments and Contingencies                       HTML     50K  
41: R28         Subsequent Events                                   HTML     39K 
30: R29         Condensed Financial Information of the Company      HTML    286K 
28: R30         Summary of Significant Accounting Policies          HTML    354K 
                (Policies)                                                       
61: R31         Organization and Basis of Presentation (Tables)     HTML    188K 
96: R32         Summary of Significant Accounting Policies          HTML    130K 
                (Tables)                                                         
81: R33         Concentration of Risks (Tables)                     HTML     70K 
27: R34         Accounts Receivable, Net (Tables)                   HTML     62K 
60: R35         Inventories (Tables)                                HTML     54K 
95: R36         Prepayments and Other Current Assets (Tables)       HTML     51K 
80: R37         Property, Plant and Equipment, Net (Tables)         HTML     56K 
29: R38         Accrued Expenses and Other Liabilities (Tables)     HTML     83K 
59: R39         Revenues (Tables)                                   HTML     86K 
34: R40         Share-based Compensation (Tables)                   HTML     79K 
44: R41         Income Tax (Tables)                                 HTML    204K 
110: R42         Preferred Shares (Tables)                           HTML    117K  
69: R43         Loss Per Share (Tables)                             HTML    114K 
33: R44         Fair Value Measurements (Tables)                    HTML     50K 
43: R45         Commitments and Contingencies (Tables)              HTML     46K 
109: R46         Condensed Financial Information of the Company      HTML    284K  
                (Tables)                                                         
68: R47         Organization and Basis of Presentation - Summary    HTML     63K 
                of Major Subsidiaries, VIE and Subsidiaries of VIE               
                (Detail)                                                         
35: R48         Organization and Basis of Presentation - Summary    HTML    151K 
                of Financial Statement Balances and Amounts of VIE               
                and VIE's Subsidiaries (Detail)                                  
42: R49         Organization and Basis of Presentation -            HTML     50K 
                Additional Information (Detail)                                  
48: R50         Summary of Significant Accounting Policies -        HTML     82K 
                Additional Information (Detail)                                  
16: R51         Summary of Significant Accounting Policies -        HTML     37K 
                Summary of Cost and Estimated Earnings in Excess                 
                of Billings (Detail)                                             
77: R52         Summary of Significant Accounting Policies -        HTML     50K 
                Summary of Estimated Useful Lives and Residual                   
                Value of Property, Plant and Equipment (Detail)                  
93: R53         Summary of Significant Accounting Policies -        HTML     50K 
                Summary of Revenue by Customer Incorporation                     
                Location (Detail)                                                
49: R54         Concentration of Risks - Summary of External        HTML     55K 
                Customers with 10% or More of Group's Revenues                   
                (Detail)                                                         
17: R55         Concentration of Risks - Additional Information     HTML     50K 
                (Detail)                                                         
78: R56         Short-term Investments - Additional Information     HTML     36K 
                (Detail)                                                         
94: R57         Accounts Receivable, Net - Summary of Accounts      HTML     41K 
                Receivable, Net (Detail)                                         
50: R58         Accounts Receivable, Net - Summary of Movements in  HTML     38K 
                Allowance for Doubtful Accounts (Detail)                         
15: R59         Inventories - Summary of Inventories (Detail)       HTML     47K 
65: R60         Prepayments and Other Current Assets - Summary of   HTML     51K 
                Prepayments and Other Current Assets (Detail)                    
105: R61         Property, Plant and Equipment, Net - Summary of     HTML     52K  
                Property, Plant and Equipment, Net (Detail)                      
45: R62         Property, Plant and Equipment, Net - Additional     HTML     34K 
                Information (Detail)                                             
36: R63         Short-Term Bank Loans - Additional Information      HTML     36K 
                (Detail)                                                         
67: R64         Accrued Expenses and Other Liabilities - Summary    HTML     54K 
                of Accrued Expenses and Other Liabilities and                    
                Long-term Loans (Detail)                                         
107: R65         Accrued Expenses and Other Liabilities - Summary    HTML     38K  
                of Reconciliation of Changes in Product Warranty                 
                Liability (Detail)                                               
47: R66         Long-term Loans - Additional Information (Detail)   HTML     49K 
38: R67         Revenues - Summary of Revenues (Detail)             HTML     53K 
64: R68         Revenues - Additional Information (Detail)          HTML     33K 
108: R69         Share-based Compensation - Summary of RSUs          HTML     50K  
                activity under the Share Incentive Plan (Detail)                 
92: R70         Share-based Compensation - Summary of Share-based   HTML     46K 
                Compensation Expenses Relating to RSUs Recognized                
                (Detail)                                                         
73: R71         Share-based Compensation - Additional Information   HTML     67K 
                (Detail)                                                         
21: R72         Income Taxes - Summary of Loss Before Income Taxes  HTML     41K 
                (Detail)                                                         
54: R73         Income Taxes - Summary of Income Tax Expense        HTML     39K 
                (Detail)                                                         
89: R74         Income Taxes - Summary of Reconciliations of        HTML     72K 
                Income Tax Expenses (Detail)                                     
70: R75         Income Taxes - Summary of Significant Components    HTML     64K 
                of Deferred Tax Assets (Detail)                                  
18: R76         Income Taxes - Summary of Reconciliation of         HTML     36K 
                Unrecognized Tax Benefit (Detail)                                
51: R77         Income Taxes - Additional Information (Detail)      HTML     70K 
88: R78         Related Party Transactions - Additional             HTML     34K 
                Information (Detail)                                             
75: R79         Preferred Shares - Summary of Issuances of          HTML     74K 
                Convertible and Redeemable Convertible Preferred                 
                Shares Outstanding (Detail)                                      
91: R80         Preferred Shares - Summary of movement in the       HTML     57K 
                carrying value of the Preferred Shares (Detail)                  
72: R81         Preferred Shares - Additional Information (Detail)  HTML     71K 
20: R82         Ordinary Shares - Additional Information (Detail)   HTML     61K 
53: R83         Loss Per Share - Summary of Computation of Basic    HTML     61K 
                and Diluted Net Loss Per Share (Detail)                          
90: R84         Restricted Net Assets - Additional Information      HTML     46K 
                (Detail)                                                         
71: R85         Fair Value Measurements - Summary of Assets         HTML     43K 
                Measured or Disclosed at Fair Value on a Recurring               
                Basis (Detail)                                                   
19: R86         Fair Value Measurements - Additional Information    HTML     34K 
                (Detail)                                                         
52: R87         Commitments and Contingencies - Summary of Future   HTML     49K 
                Minimum Lease Payments under Non-cancellable                     
                Operating Leases (Detail)                                        
87: R88         Commitments and Contingencies - Additional          HTML     33K 
                Information (Detail)                                             
74: R89         Subsequent Events - Additional Information          HTML     56K 
                (Detail)                                                         
66: R90         Condensed Financial Information of the Company -    HTML    139K 
                Condensed Balance Sheets (Detail)                                
106: R91         Condensed Financial Information of the Company -    HTML     94K  
                Condensed Balance Sheets (Parenthetical) (Detail)                
46: R92         Condensed Financial Information of the Company -    HTML     75K 
                Condensed Statements of Comprehensive Loss                       
                (Detail)                                                         
37: R93         Condensed Financal Information of the Company -     HTML     51K 
                Condensed Statements of Cash Flows (Detail)                      
76: XML         IDEA XML File -- Filing Summary                      XML    201K 
22: EXCEL       IDEA Workbook of Financial Reports                  XLSX    128K 
 9: EX-101.INS  XBRL Instance -- eh-20191231                         XML   4.46M 
11: EX-101.CAL  XBRL Calculations -- eh-20191231_cal                 XML    238K 
12: EX-101.DEF  XBRL Definitions -- eh-20191231_def                  XML   1.02M 
13: EX-101.LAB  XBRL Labels -- eh-20191231_lab                       XML   1.50M 
14: EX-101.PRE  XBRL Presentations -- eh-20191231_pre                XML   1.30M 
10: EX-101.SCH  XBRL Schema -- eh-20191231                           XSD    245K 
79: ZIP         XBRL Zipped Folder -- 0001193125-20-112223-xbrl      Zip    291K 


‘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

Principal Subsidiaries, Consolidated Affiliated Entity and Subsidiary of Consolidated

Affiliated Entity of the Registrant

 

Subsidiaries

  

Place of Incorporation

Ehfly Technology Limited

   Hong Kong

EHang Intelligent Equipment (Guangzhou) Co., Ltd.

   PRC

Xi’an EHang Tianyu Intelligent Technology Co., Ltd.

   PRC

 

Consolidated Affiliated Entity

  

Place of Incorporation

Guangzhou EHang Intelligent Technology Co., Ltd.

   PRC

 

Subsidiary of Consolidated Affiliated Entity

  

Place of Incorporation

Guangdong EHang Egret Media Technology Co., Ltd.

   PRC

6 Subsequent Filings that Reference this Filing

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

 4/26/24  EHang Holdings Ltd.               S-8         4/26/24    4:96K                                    Donnelley … Solutions/FA
 4/19/24  EHang Holdings Ltd.               F-3ASR      4/19/24   10:1.5M                                   Donnelley … Solutions/FA
 4/15/24  EHang Holdings Ltd.               20-F       12/31/23  134:17M                                    Donnelley … Solutions/FA
 4/27/23  EHang Holdings Ltd.               20-F       12/31/22  129:16M                                    Donnelley … Solutions/FA
 4/28/22  EHang Holdings Ltd.               20-F       12/31/21  123:19M                                    Donnelley … Solutions/FA
 6/15/21  EHang Holdings Ltd.               20-F       12/31/20  125:13M                                    Donnelley … Solutions/FA
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Filing Submission 0001193125-20-112223   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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