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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 4/25/24 Aesthetic Medical Int’l Hold… Ltd 20-F 12/31/23 173:23M Toppan Merrill/FA |
Document/Exhibit Description Pages Size
1: 20-F Annual or Annual-Transition Report by a Foreign HTML 5.66M
Non-Canadian Issuer
2: EX-8.1 Opinion of Counsel re: Tax Matters HTML 49K
5: EX-13.1 Annual or Quarterly Report to Security Holders HTML 47K
6: EX-13.2 Annual or Quarterly Report to Security Holders HTML 47K
9: EX-97.1 Clawback Policy re: Recovery of Erroneously HTML 62K
Awarded Compensation
3: EX-12.1 Statement re: the Computation of Ratios HTML 50K
4: EX-12.2 Statement re: the Computation of Ratios HTML 50K
7: EX-15.1 Letter re: Unaudited Interim Financial Info HTML 46K
8: EX-16.1 Letter re: a Change in Accountant HTML 45K
15: R1 Document and Entity Information HTML 132K
16: R2 Consolidated Statements of Comprehensive Loss HTML 120K
17: R3 Consolidated Balance Sheets HTML 141K
18: R4 Consolidated Statements of Changes in Equity HTML 101K
19: R5 Consolidated Statements of Cash Flows HTML 110K
20: R6 General information HTML 48K
21: R7 Material accounting policies HTML 169K
22: R8 Financial risk management HTML 200K
23: R9 Critical accounting estimates and judgments HTML 55K
24: R10 Revenue HTML 60K
25: R11 Expenses by nature HTML 70K
26: R12 Employee benefit expenses HTML 61K
27: R13 Finance income and costs HTML 64K
28: R14 Other gains (losses) net HTML 46K
29: R15 Income tax expense HTML 82K
30: R16 Loss per share HTML 69K
31: R17 Property, plant and equipment HTML 156K
32: R18 Lease HTML 75K
33: R19 Investment properties HTML 65K
34: R20 Intangible assets HTML 129K
35: R21 Investments accounted for using the equity method HTML 112K
36: R22 Trade and other receivables, deposits and HTML 62K
prepayments
37: R23 Inventories HTML 54K
38: R24 Restricted cash and cash and bank balances HTML 78K
39: R25 Assets held-for-sale HTML 48K
40: R26 Share capital HTML 90K
41: R27 Other reserves HTML 149K
42: R28 Deferred income tax HTML 124K
43: R29 Borrowings HTML 71K
44: R30 Trade and accruals, other payables and provisions HTML 61K
45: R31 Contract liabilities HTML 52K
46: R32 Convertible note HTML 74K
47: R33 Cash generated from operations HTML 130K
48: R34 Business combination HTML 68K
49: R35 Disposals of subsidiaries HTML 132K
50: R36 Transactions with non-controlling interests HTML 137K
51: R37 Share based compensation HTML 85K
52: R38 Summarised financial information of subsidiaries HTML 309K
with material non-controlling interests
53: R39 Commitments HTML 54K
54: R40 Related party transactions HTML 87K
55: R41 Particulars of the subsidiaries HTML 240K
56: R42 Additional information: condensed financial HTML 122K
statements of the Company
57: R43 Subsequent events HTML 47K
58: R44 Material accounting policies (Policies) HTML 199K
59: R45 Material accounting policies (Tables) HTML 50K
60: R46 Financial risk management (Tables) HTML 184K
61: R47 Revenue (Tables) HTML 59K
62: R48 Expenses by nature (Tables) HTML 69K
63: R49 Employee benefit expenses (Tables) HTML 60K
64: R50 Finance income and costs (Tables) HTML 64K
65: R51 Income tax expense (Tables) HTML 80K
66: R52 Loss per share (Tables) HTML 66K
67: R53 Property, plant and equipment (Tables) HTML 156K
68: R54 Lease (Tables) HTML 75K
69: R55 Investment properties (Tables) HTML 66K
70: R56 Intangible assets (Tables) HTML 128K
71: R57 Investments accounted for using the equity method HTML 113K
(Tables)
72: R58 Trade and other receivables, deposits and HTML 61K
prepayments (Tables)
73: R59 Inventories (Tables) HTML 53K
74: R60 Restricted cash and cash and bank balances HTML 80K
(Tables)
75: R61 Share capital (Tables) HTML 90K
76: R62 Other reserves (Tables) HTML 144K
77: R63 Deferred income tax (Tables) HTML 127K
78: R64 Borrowings (Tables) HTML 67K
79: R65 Trade and accruals, other payables and provisions HTML 60K
(Tables)
80: R66 Contract liabilities (Tables) HTML 51K
81: R67 Convertible note (Tables) HTML 69K
82: R68 Cash generated from operations (Tables) HTML 132K
83: R69 Business combination (Tables) HTML 71K
84: R70 Disposals of subsidiaries (Tables) HTML 140K
85: R71 Transactions with non-controlling interests HTML 140K
(Tables)
86: R72 Share based compensation (Tables) HTML 85K
87: R73 Summarised financial information of subsidiaries HTML 308K
with material non-controlling interests (Tables)
88: R74 Commitments (Tables) HTML 52K
89: R75 Related party transactions (Tables) HTML 89K
90: R76 Particulars of the subsidiaries (Tables) HTML 239K
91: R77 Additional information: condensed financial HTML 123K
statements of the Company (Tables)
92: R78 General information - (Details) HTML 46K
93: R79 Material accounting policies (Details) HTML 58K
94: R80 Material accounting policies - Contractual HTML 74K
arrangements with respect to equity interests in
certain PRC subsidiaries (Details)
95: R81 Material accounting policies - Segment reporting HTML 47K
(Details)
96: R82 Material accounting policies - Depreciation of HTML 56K
property, plant and equipment (Details)
97: R83 Material accounting policies - Intangible assets HTML 56K
(Details)
98: R84 Material accounting policies - Compound financial HTML 49K
instruments (Details)
99: R85 Financial risk management - Market risk (Details) HTML 53K
100: R86 Financial risk management - Liquidity risk HTML 95K
(Details)
101: R87 Financial risk management - Capital risk HTML 62K
management (Details)
102: R88 Financial risk management - Fair value estimation HTML 68K
(Details)
103: R89 Financial risk management - Changes in level 3 HTML 59K
liability (Details)
104: R90 Critical accounting estimates and judgments HTML 48K
(Details)
105: R91 Revenue (Details) HTML 54K
106: R92 Expenses by nature (Details) HTML 71K
107: R93 Employee benefit expenses (Details) HTML 56K
108: R94 Finance income and costs (Details) HTML 58K
109: R95 Other gains (Losses) Net (Details) HTML 46K
110: R96 Income tax expense (Details) HTML 57K
111: R97 Income tax expense - Taxation on the Group's loss HTML 64K
before income tax (Details)
112: R98 Income tax expense - Additional Information HTML 53K
(Details)
113: R99 Loss per share - Computation of basic and diluted HTML 61K
profit/(Loss) Per Share (Details)
114: R100 Property, plant and equipment (Details) HTML 105K
115: R101 Lease (Details) HTML 59K
116: R102 Investment properties (Details) HTML 57K
117: R103 Investment properties - Amounts recognised in HTML 46K
income statement and future aggregate minimum
lease receipts (Details)
118: R104 Intangible assets (Details) HTML 107K
119: R105 Intangible assets - Estimated growth Rates HTML 60K
(Details)
120: R106 Investments accounted for using the equity method HTML 53K
- Changes in investments accounted for using the
equity method (Details)
121: R107 Investments accounted for using the equity method HTML 69K
- Nature of investments in associates (Details)
122: R108 Investments accounted for using the equity method HTML 65K
- Summarised balance sheet (Details)
123: R109 Investments accounted for using the equity method HTML 63K
- Summarised statement of comprehensive income
(Details)
124: R110 Trade and other receivables, deposits and HTML 64K
prepayments (Details)
125: R111 Inventories (Details) HTML 52K
126: R112 Restricted cash and cash and bank balances HTML 54K
(Details)
127: R113 Restricted cash and cash and bank balances - HTML 47K
Purpose of Consolidated Statement (Details)
128: R114 Restricted cash and cash and bank balances - HTML 54K
Denominated in currencies (Details)
129: R115 Assets held-for-sale (Details) HTML 60K
130: R116 Share capital (Details) HTML 204K
131: R117 Other reserves (Details) HTML 105K
132: R118 Deferred income tax (Details) HTML 55K
133: R119 Deferred income tax - Deferred income tax assets - HTML 54K
net (Details)
134: R120 Deferred income tax - Gross movement on deferred HTML 81K
income tax account is as follows (Details)
135: R121 Deferred income tax - Unrecognised tax losses HTML 49K
which can be carried forward against future
taxable income (Details)
136: R122 Borrowings (Details) HTML 63K
137: R123 Trade and accruals, other payables and provisions HTML 62K
(Details)
138: R124 Contract liabilities (Details) HTML 46K
139: R125 Convertible note (Details) HTML 73K
140: R126 Convertible note - Changes in convertible notes HTML 60K
(Details)
141: R127 Cash generated from operations (Details) HTML 109K
142: R128 Cash generated from operations - Net debt HTML 66K
(Details)
143: R129 Business combination - Shenzhen Miaoyan Aesthetic HTML 93K
Medical Clinic (Details)
144: R130 Disposals of subsidiaries - Disposals of HTML 149K
subsidiaries financial impacts (Details)
145: R131 Transactions with non interesting - Non HTML 74K
controlling interests and the impact (Details)
146: R132 Transactions with non-controlling interests - HTML 57K
Huizhou Pengai (Details)
147: R133 Transactions with non-controlling interests - HTML 65K
Changsha Pengai (Details)
148: R134 Transactions with non-controlling interests - HTML 56K
Shenzhen Pengai Xiuqi (Details)
149: R135 Transactions with non-controlling interests - HTML 57K
Guangzhou Pengai (Details)
150: R136 Transactions with non-controlling interests - HTML 53K
Guangzhou Pengai Xiuqi (Details).
151: R137 Transactions with non-controlling interests - HTML 56K
Yantai Pengai (Details)
152: R138 Share based compensation - Share Incentive Plan HTML 56K
(Details)
153: R139 Share based compensation - Option Activity HTML 54K
(Details)
154: R140 Share based compensation - Option Fair Value HTML 55K
Assumptions (Details)
155: R141 Share based compensation - Additional Information HTML 70K
(Details)
156: R142 Summarised financial information of subsidiaries HTML 94K
with material non-controlling interests -
Summarised balance sheets (Details)
157: R143 Summarised financial information of subsidiaries HTML 84K
with material non-controlling interests -
Summarised statements of comprehensive income
(Details)
158: R144 Summarised financial information of subsidiaries HTML 88K
with material non-controlling interests -
Summarised statements of cash flows (Details)
159: R145 Commitments - Operating lease commitments HTML 57K
(Details)
160: R146 Related party transactions (Details) HTML 50K
161: R147 Related party transactions - Balances with related HTML 50K
parties (Details)
162: R148 Related party transactions - Key management HTML 53K
compensation (Details)
163: R149 Related party transactions - Personal guarantees HTML 53K
and corporate guarantee from related company
(Details)
164: R150 Particulars of the subsidiaries (Details) HTML 163K
165: R151 Additional information: Condensed balance sheets HTML 90K
of the parent company (Details)
166: R152 Additional information: Condensed statements of HTML 88K
comprehensive income of the parent company
(Details)
167: R153 Additional information: Condensed statements of HTML 63K
cash flows of the parent company (Details)
168: R154 Subsequent events (Details) HTML 56K
170: XML IDEA XML File -- Filing Summary XML 333K
173: XML XBRL Instance -- aih-20231231x20f_htm XML 6.74M
169: EXCEL IDEA Workbook of Financial Report Info XLSX 330K
13: EX-101.CAL XBRL Calculations -- aih-20231231_cal XML 301K
11: EX-101.DEF XBRL Definitions -- aih-20231231_def XML 1.25M
12: EX-101.LAB XBRL Labels -- aih-20231231_lab XML 2.17M
14: EX-101.PRE XBRL Presentations -- aih-20231231_pre XML 2.04M
10: EX-101.SCH XBRL Schema -- aih-20231231 XSD 427K
171: JSON XBRL Instance as JSON Data -- MetaLinks 611± 964K
172: ZIP XBRL Zipped Folder -- 0001104659-24-052049-xbrl Zip 1.45M
Exhibit 16.1
Securities and Exchange Commission
100F Street, N.E.
Washington, DC 20549
Ladies and Gentlemen:
We have read Item 16F of Form 20-F dated April 25, 2024, of Aesthetic Medical International Holdings Group Ltd. and are in agreement with statements contained in the first to fourth paragraphs with reference to us therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
/s/ Union Power HK CPA Limited
Hong Kong
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (No. 333-237835) of Aesthetic Medical International Holdings Group Limited of our report dated April 25, 2024 relating to the consolidated financial statements of Aesthetic Medical International Holdings Group Limited, which appears in this Form 20-F, for the fiscal year ended December 31, 2022.
/s/ Union Power HK CPA Limited
Hong Kong
| This ‘20-F’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 4/25/24 | |||
| For Period end: | 12/31/23 | |||
| 12/31/22 | 20-F, 20-F/A | |||
| List all Filings | ||||
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 4/21/23 Aesthetic Medical Int’l Hold… Ltd 20-F 12/31/22 177:24M Toppan Merrill/FA 4/30/21 Aesthetic Medical Int’l Hold… Ltd 20-F 12/31/20 206:35M Toppan Merrill/FA 4/24/20 Aesthetic Medical Int’l Hold… Ltd S-8 4/24/20 5:685K Toppan Merrill/FA 10/15/19 Aesthetic Medical Int’l Hold… Ltd F-1/A 62:11M Toppan Merrill-FA 9/30/19 Aesthetic Medical Int’l Hold… Ltd F-1 23:9.3M Toppan Merrill-FA |