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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 9/21/22 Yiren Digital Ltd. 20-F 12/31/21 115:18M Toppan Merrill/FA |
Document/Exhibit Description Pages Size
1: 20-F Annual or Annual-Transition Report by a Foreign HTML 5.78M
Non-Canadian Issuer
2: EX-8.1 Opinion of Counsel re: Tax Matters HTML 42K
5: EX-13.1 Annual or Quarterly Report to Security Holders HTML 34K
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 34K
8: EX-15.2 Letter re: Unaudited Interim Financial Info HTML 32K
9: EX-15.3 Letter re: Unaudited Interim Financial Info HTML 32K
10: EX-16.1 Letter re: a Change in Accountant HTML 32K
16: R1 Document and Entity Information HTML 109K
17: R2 Consolidated Balance Sheets HTML 140K
18: R3 Consolidated Balance Sheets (Parenthetical) HTML 54K
19: R4 Consolidated Statements of Operations HTML 108K
20: R5 Consolidated Statements of Operations HTML 41K
(Parenthetical)
21: R6 Consolidated Statements of Comprehensive HTML 55K
Income/(Loss)
22: R7 Consolidated Statements of Comprehensive HTML 34K
Income(Loss) (Parenthetical)
23: R8 Consolidated Statements of Changes in Equity HTML 124K
24: R9 Consolidated Statements of Changes in Equity HTML 33K
(Parenthetical)
25: R10 Consolidated Statements of Cash Flows HTML 203K
26: R11 Consolidated Statements of Cash Flows - HTML 42K
Reconciliation to Amounts on Consolidated Balance
Sheets
27: R12 Consolidated Statements of Cash Flows HTML 35K
(Parenthetical)
28: R13 Organization and Principal Activities HTML 101K
29: R14 Summary of Significant Accounting Policies HTML 328K
30: R15 Prepaid Expenses and Other Assets HTML 52K
31: R16 Fair Value of Assets and Liabilities HTML 158K
32: R17 Investments HTML 76K
33: R18 Property, Equipment and Software, Net HTML 50K
34: R19 Accrued Expenses and Other Liabilities HTML 52K
35: R20 Related Party Balances and Transactions HTML 207K
36: R21 Secured Borrowings HTML 38K
37: R22 Income Taxes HTML 140K
38: R23 Share-Based Compensation HTML 58K
39: R24 Share Repurchase Program HTML 38K
40: R25 Net Income(Loss) Per Share and Net (Loss)Income HTML 59K
Attributable to Ordinary Shareholders
41: R26 Leases HTML 76K
42: R27 Segment Information HTML 75K
43: R28 Employee Benefit Plan HTML 34K
44: R29 Statutory Reserves and Restricted Net Assets HTML 35K
45: R30 Commitments and Contingencies HTML 35K
46: R31 Subsequent Events HTML 34K
47: R32 Schedule 1 - Condensed Financial Information HTML 199K
48: R33 Summary of Significant Accounting Policies HTML 396K
(Policies)
49: R34 Organization and Principal Activities (Tables) HTML 87K
50: R35 Summary of Significant Accounting Policies HTML 244K
(Tables)
51: R36 Prepaid Expenses and Other Assets (Tables) HTML 53K
52: R37 Fair Value of Assets and Liabilities (Tables) HTML 158K
53: R38 Investments (Tables) HTML 72K
54: R39 Property, Equipment and Software, Net (Tables) HTML 49K
55: R40 Accrued Expenses and Other Liabilities (Tables) HTML 52K
56: R41 Related Party Balances and Transactions (Tables) HTML 210K
57: R42 Income Taxes (Tables) HTML 135K
58: R43 Share-Based Compensation (Tables) HTML 51K
59: R44 Net Income(Loss) Per Share and Net (Loss)Income HTML 58K
Attributable to Ordinary Shareholders (Tables)
60: R45 Leases (Tables) HTML 78K
61: R46 Segment Information (Tables) HTML 70K
62: R47 ORGANIZATION AND PRINCIPAL ACTIVITIES - Summary of HTML 40K
Major Subsidiaries (Details)
63: R48 ORGANIZATION AND PRINCIPAL ACTIVITIES - HTML 60K
Acquisitions of subsidiaries under common control
(Details)
64: R49 ORGANIZATION AND PRINCIPAL ACTIVITIES - Disposal HTML 51K
of subsidiaries under common control (Details)
65: R50 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 153K
Consolidated VIE (Details)
66: R51 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 104K
Consolidated Assets Backed Financing Entities
(Details)
67: R52 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 61K
Revenue Disaggregation (Details)
68: R53 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 60K
Revenue on the remaining performance obligations
(Details)
69: R54 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 69K
Contract Assets, Contract Liabilities and Refund
liability (Details)
70: R55 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 65K
Property, Equipment and Software, Net (Details)
71: R56 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 46K
Financing Receivable (Details)
72: R57 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 49K
Movement of Allowance for Financing Receivable
(Details)
73: R58 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 43K
Accounts receivable and allowance for
uncollectible accounts receivable and Value added
taxes (Details)
74: R59 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 35K
Leases (Details)
75: R60 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 33K
Foreign Currency Translation and change in
reporting currency (Details)
76: R61 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - HTML 59K
Significant Risks and Uncertainties (Details)
77: R62 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Net HTML 35K
income per share (Details)
78: R63 Prepaid Expenses and Other Assets (Details) HTML 48K
79: R64 Prepaid Expenses and Other Assets - Additional HTML 33K
information (Details)
80: R65 Fair Value of Assets and Liabilities (Details) HTML 40K
81: R66 Fair Value of Assets and Liabilities -Schedule of HTML 67K
the Fair Value Hierarchy (Details)
82: R67 FAIR VALUE OF ASSETS AND LIABILITIES - Summary of HTML 47K
Significant Unobservable Inputs (Details)
83: R68 FAIR VALUE OF ASSETS AND LIABILITIES - Additional HTML 68K
Information about Level 3 Loans and Payable to
Investors (Details)
84: R69 Investments (Details) HTML 61K
85: R70 Property, Equipment and Software, Net (Details) HTML 56K
86: R71 Accrued Expenses and Other Liabilities (Details) HTML 51K
87: R72 Related Party Balances and Transactions (Details) HTML 97K
88: R73 Related Party Balances and Transactions (Details HTML 33K
2)
89: R74 Related Party Balances and Transactions (Details HTML 46K
3)
90: R75 Related Party Balances and Transactions - HTML 34K
Non-competition arrangement (Details)
91: R76 Secured Borrowings (Details) HTML 48K
92: R77 Income Taxes (Details) HTML 84K
93: R78 Income Taxes - Schedule of Income Tax Expense HTML 42K
(Details)
94: R79 INCOME TAXES - Reconciliation of the Statutory HTML 69K
Income Tax Rate to Income Tax Expense (Details)
95: R80 INCOME TAXES - Aggregate amount and per share HTML 39K
effect of the tax holiday and preferential tax
rate (Details)
96: R81 INCOME TAXES - Schedule of Deferred Tax Assets HTML 89K
(Details)
97: R82 Share-Based Compensation (Details) HTML 112K
98: R83 Share-Based Compensation Additional information HTML 46K
(Details)
99: R84 Share Repurchase Program (Details) HTML 41K
100: R85 Net Income/(Loss) Per Share and Net (Loss)/Income HTML 72K
Attributable to Ordinary Shareholders (Details)
101: R86 LEASES - Lease Cost (Details) HTML 52K
102: R87 LEASES - Operating Lease Liabilities Payments Due HTML 52K
(Details)
103: R88 Segment Information (Details) HTML 77K
104: R89 Employee Benefit Plan (Details) HTML 35K
105: R90 Statutory Reserves and Restricted Net Assets HTML 43K
(Details)
106: R91 Schedule I-Condensed Balance Sheets (Details) HTML 125K
107: R92 Schedule I-Condensed Statements of Operations HTML 55K
(Details)
108: R93 Schedule I-Condensed Statements of Comprehensive HTML 64K
Income (Details)
109: R94 Schedule I-Condensed Statements of Cash Flows HTML 70K
(Details)
110: R95 Schedule I-Notes to the Condensed Financial HTML 39K
Information (Details)
113: XML IDEA XML File -- Filing Summary XML 214K
111: XML XBRL Instance -- yrd-20211231x20f_htm XML 4.17M
112: EXCEL IDEA Workbook of Financial Reports XLSX 245K
12: EX-101.CAL XBRL Calculations -- yrd-20211231_cal XML 294K
13: EX-101.DEF XBRL Definitions -- yrd-20211231_def XML 954K
14: EX-101.LAB XBRL Labels -- yrd-20211231_lab XML 1.91M
15: EX-101.PRE XBRL Presentations -- yrd-20211231_pre XML 1.47M
11: EX-101.SCH XBRL Schema -- yrd-20211231 XSD 280K
114: JSON XBRL Instance as JSON Data -- MetaLinks 562± 888K
115: ZIP XBRL Zipped Folder -- 0001104659-22-101920-xbrl Zip 1.18M
EXHIBIT 16.1
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 16F of Yiren Digital Ltd.'s Form 20-F dated September 21, 2022, and have the following comments:
1. We agree with the statements made in the first and fourth sentences of paragraph 1 and in paragraphs 2, 3 and 4 of Item 16F, for which we have a basis on which to comment on, and we agree with, the disclosures.
2. We have no basis on which to agree or disagree with the statements made in the second and third sentences of paragraph 1 and in paragraph 5, 6, 7, 8 and 9 of Item 16F.
Yours truly,
Beijing, the People’s Republic of China
| This ‘20-F’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 9/21/22 | |||
| For Period end: | 12/31/21 | NT 20-F | ||
| List all Filings | ||||
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 4/28/23 Yiren Digital Ltd. 20-F 12/31/22 110:18M Toppan Merrill/FA |
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 4/29/22 Yiren Digital Ltd. 6-K 4/29/22 3:31K Toppan Merrill/FA 4/29/21 Yiren Digital Ltd. 20-F 12/31/20 124:18M Toppan Merrill/FA 9/08/20 Yiren Digital Ltd. S-8 9/08/20 4:277K Toppan Merrill/FA 5/15/20 Yiren Digital Ltd. 20-F 12/31/19 130:20M Toppan Merrill/FA 7/16/19 CreditEase Holdings (Cayman) Ltd. SC 13D 2:127K Yiren Digital Ltd. Toppan Merrill/FA 4/29/19 Yiren Digital Ltd. 20-F 12/31/18 113:17M Toppan Merrill/FA 7/21/17 Yiren Digital Ltd. S-8 7/21/17 4:197K Toppan Merrill/FA 4/24/17 Yiren Digital Ltd. 20-F 12/31/16 96:12M Toppan Merrill/FA 6/16/16 Yiren Digital Ltd. S-8 6/16/16 4:442K Toppan Merrill/FA 12/10/15 Yiren Digital Ltd. F-1/A 4:5M Donnelley … Solutions/FA 12/07/15 Yiren Digital Ltd. F-1/A 3:4.7M Donnelley … Solutions/FA 11/16/15 Yiren Digital Ltd. F-1 25:7.2M Donnelley … Solutions/FA |