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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 4/27/16 Yiren Digital Ltd. 20-F 12/31/15 79:7.6M Toppan Merrill/FA |
Document/Exhibit Description Pages Size 1: 20-F Annual Report by a Foreign Non-Canadian Issuer HTML 1.24M 2: EX-8.1 Opinion of Counsel re: Tax Matters HTML 23K 5: EX-13.1 Annual or Quarterly Report to Security Holders HTML 23K 6: EX-13.2 Annual or Quarterly Report to Security Holders HTML 23K 3: EX-12.1 Statement re: Computation of Ratios HTML 26K 4: EX-12.2 Statement re: Computation of Ratios HTML 26K 7: EX-15.1 Letter re: Unaudited Interim Financial Info HTML 22K 14: R1 Document and Entity Information HTML 45K 15: R2 Consolidated Balance Sheets HTML 93K 16: R3 Consolidated Balance Sheets (Parenthetical) HTML 62K 17: R4 Consolidated Statements of Operations HTML 58K 18: R5 Consolidated Statements of Comprehensive Income or HTML 36K Loss 19: R6 Consolidated Statements of Changes in Equity HTML 58K 20: R7 Consolidated Statements of Changes in Equity HTML 27K (Parenthetical) 21: R8 Consolidated Statements of Cash Flows HTML 104K 22: R9 Organization and Principal Activities HTML 53K 23: R10 Summary of Significant Accounting Policies HTML 201K 24: R11 Prepaid Expense and Other Assets HTML 32K 25: R12 Fair Value of Assets and Liabilities HTML 60K 26: R13 Short-Term Investments HTML 43K 27: R14 Property, Equipment and Software, Net HTML 34K 28: R15 Accrued Expenses and Other Liabilities HTML 34K 29: R16 Fair Value of Liabilities From Financial Guarantee HTML 28K Associated to Risk Reserve Fund 30: R17 Related Party Balances and Transactions HTML 55K 31: R18 Income Taxes HTML 56K 32: R19 Net (Loss)/Income Per Share and Net (Loss)/Income HTML 35K Attributable to Common Stockholders 33: R20 Segment Information HTML 32K 34: R21 Employee Benefit Plan HTML 26K 35: R22 Statutory Reserves and Restricted Net Assets HTML 29K 36: R23 Commitments and Contingencies HTML 30K 37: R24 Subsequent Events HTML 28K 38: R25 Schedule 1 HTML 133K 39: R26 Summary of Significant Accounting Policies HTML 253K (Policies) 40: R27 Organization and Principal Activities (Tables) HTML 39K 41: R28 Summary of Significant Accounting Policies HTML 87K (Tables) 42: R29 Prepaid Expense and Other Assets (Tables) HTML 32K 43: R30 Fair Value of Assets and Liabilities (Tables) HTML 57K 44: R31 Short-Term Investments (Tables) HTML 38K 45: R32 Property, Equipment and Software, Net (Tables) HTML 32K 46: R33 Accrued Expenses and Other Liabilities (Tables) HTML 33K 47: R34 Related Party Balances and Transactions (Tables) HTML 40K 48: R35 Income Taxes (Tables) HTML 50K 49: R36 Net (Loss)/Income Per Share and Net (Loss)/Income HTML 32K Attributable to Common Stockholders (Tables) 50: R37 Commitments and Contingencies (Tables) HTML 28K 51: R38 Schedule 1 (Tables) HTML 132K 52: R39 Organization and Principal Activities (Summary of HTML 39K Major Subsidiaries and VIE) (Details) 53: R40 Organization and Principal Activities (Narrative) HTML 66K (Details) 54: R41 Summary of Significant Accounting Policies HTML 66K (Narrative and Other) (Details) 55: R42 Summary of Significant Accounting Policies HTML 116K (Schedule of VIE Amounts and Balances included in the Accompanying Consolidated Financial Statements) (Details) 56: R43 Prepaid Expense and Other Assets (Details) HTML 37K 57: R44 Fair Value of Assets and Liabilities (Schedule of HTML 47K the Fair Value Hierarchy) (Details) 58: R45 Fair Value of Assets and Liabilities (Summary of HTML 31K Significant Unobservable Inputs) (Details) 59: R46 Fair Value of Assets and Liabilities (Schedule of HTML 52K Additional Information) (Details) 60: R47 Short-Term Investments (Details) HTML 43K 61: R48 Property, Equipment and Software, Net (Details) HTML 43K 62: R49 Accrued Expenses and Other Liabilities (Details) HTML 44K 63: R50 Related Party Balances and Transactions (Details) HTML 64K 64: R51 Income Taxes (Reconciliation of the Statutory HTML 48K Income Tax Rate to Income Tax Expense) (Details) 65: R52 Income Taxes (Schedule of Income Tax Expense) HTML 33K (Details) 66: R53 Income Taxes (Schedule of Deferred Tax Assets) HTML 37K (Details) 67: R54 Net (Loss)/Income Per Share and Net (Loss)/Income HTML 32K Attributable to Common Stockholders (Details) 68: R55 Employee Benefit Plan (Details) HTML 25K 69: R56 Statutory Reserves and Restricted Net Assets HTML 31K (Details) 70: R57 Commitments and Contingencies (Details) HTML 40K 71: R58 Subsequent Events (Details) HTML 41K 72: R59 Schedule 1 (Condensed Balance Sheets) (Details) HTML 84K 73: R60 Schedule 1 (Condensed Statements of Operations) HTML 40K (Details) 74: R61 Schedule 1 (Condensed Statements of Comprehensive HTML 40K Income or Loss) (Details) 75: R62 Schedule 1 (Condensed Statements of Changes in HTML 107K Equity) (Details) 76: R63 Schedule 1 (CONDENSED STATEMENTS of CASH FLOW) HTML 77K (Details) 78: XML IDEA XML File -- Filing Summary XML 133K 77: EXCEL IDEA Workbook of Financial Reports XLSX 92K 8: EX-101.INS XBRL Instance -- yrd-20151231 XML 1.71M 10: EX-101.CAL XBRL Calculations -- yrd-20151231_cal XML 209K 11: EX-101.DEF XBRL Definitions -- yrd-20151231_def XML 464K 12: EX-101.LAB XBRL Labels -- yrd-20151231_lab XML 1.47M 13: EX-101.PRE XBRL Presentations -- yrd-20151231_pre XML 904K 9: EX-101.SCH XBRL Schema -- yrd-20151231 XSD 145K 79: ZIP XBRL Zipped Folder -- 0001144204-16-096479-xbrl Zip 184K
EXHIBIT 8.1
List of Principal Subsidiaries and Consolidated variable interest entities
Subsidiaries: | Place of Incorporation |
Yirendai Hong Kong Limited | Hong Kong |
Yi Ren Heng Ye Technology Development (Beijing) Co., Ltd. | PRC |
Consolidated variable interest entities: | |
Heng Cheng Technology Development (Beijing) Co., Ltd. | PRC |
Huijin No. 28 Single Capital Trust* | PRC |
* | Huijin No. 28 Single Capital Trust (the "Trust") is a trust established in the PRC and administered by an independent third-party state-owned trust company. In October 2015, the registrant entered into a business relationship with the Trust, which invested in loans through the registrant’s platform using funds received from its investor. Based on the contractual arrangement between the registrant and the Trust, the registrant is deemed to hold variable interest in the Trust. Accordingly, the registrant has consolidated the Trust's assets, liabilities, results of operations and cash flows in its consolidated financial statements included in this annual report. Please see Note 2 to the consolidated financial statements included in this annual report for the details of the basis of consolidation of the Trust. |
C: