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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 5/17/16 SPI Energy Co., Ltd. 20-F 12/31/15 146:11M Donnelley … Solutions/FA |
Document/Exhibit Description Pages Size
1: 20-F Annual Report by a Foreign Non-Canadian Issuer HTML 1.40M
2: EX-8.1 Opinion of Counsel re: Tax Matters HTML 55K
6: EX-13.1 Annual or Quarterly Report to Security Holders HTML 40K
7: EX-13.2 Annual or Quarterly Report to Security Holders HTML 40K
3: EX-11.1 Statement re: Computation of Earnings Per Share HTML 76K
4: EX-12.1 Statement re: Computation of Ratios HTML 44K
5: EX-12.2 Statement re: Computation of Ratios HTML 44K
8: EX-15.2 Letter re: Unaudited Interim Financial Info HTML 42K
15: R1 Document and Entity Information HTML 64K
16: R2 Consolidated Balance Sheets HTML 190K
17: R3 Consolidated Balance Sheets (Parenthetical) HTML 63K
18: R4 Consolidated Statements of Operations HTML 112K
19: R5 Consolidated Statements of Comprehensive Loss HTML 62K
20: R6 Consolidated Statements Of Shareholders' Equity HTML 93K
21: R7 Consolidated Statements of Cash Flows HTML 228K
22: R8 Description of Business HTML 53K
23: R9 Summary of Significant Accounting Policies HTML 125K
24: R10 Business Acquisitions HTML 84K
25: R11 Restricted cash HTML 43K
26: R12 Short-term investments HTML 44K
27: R13 Accounts Receivable HTML 65K
28: R14 Inventories HTML 47K
29: R15 Project Assets HTML 63K
30: R16 Prepaid expenses and other current assets HTML 51K
31: R17 Finance lease receivables HTML 52K
32: R18 Property, Plant and Equipment HTML 53K
33: R19 Investment in an affiliate HTML 58K
34: R20 Fair value measurement HTML 74K
35: R21 Notes payable HTML 41K
36: R22 Accrued liabilities HTML 47K
37: R23 Advance from customers HTML 42K
38: R24 Convertible Bonds HTML 61K
39: R25 Other liabilities HTML 51K
40: R26 Goodwill and Other Intangible Assets HTML 66K
41: R27 Stock option HTML 44K
42: R28 Stockholders' Equity HTML 61K
43: R29 Stock-based Compensation HTML 106K
44: R30 Impairment charges HTML 47K
45: R31 Income Taxes HTML 81K
46: R32 Net Loss Per Share of Common Stock HTML 51K
47: R33 Commitments and Contingencies HTML 61K
48: R34 Operating Risk HTML 63K
49: R35 Segment information HTML 67K
50: R36 Related Party Transactions HTML 56K
51: R37 Subsequent Events HTML 50K
52: R38 Summary of Significant Accounting Policies HTML 195K
(Policies)
53: R39 Property, Plant and Equipment (Tables) HTML 52K
54: R40 Summary of Significant Accounting Policies HTML 46K
(Tables)
55: R41 Business Acquisitions (Tables) HTML 67K
56: R42 Accounts Receivable (Tables) HTML 61K
57: R43 Inventories (Tables) HTML 46K
58: R44 Project Assets (Tables) HTML 46K
59: R45 Prepaid expenses and other current assets (Tables) HTML 52K
60: R46 Finance lease receivables (Tables) HTML 52K
61: R47 Investment in an affiliate (Tables) HTML 59K
62: R48 Fair value measurement (Tables) HTML 63K
63: R49 Accrued liabilities (Tables) HTML 46K
64: R50 Convertible Bonds (Tables) HTML 49K
65: R51 Other liabilities (Tables) HTML 49K
66: R52 Goodwill and Other Intangible Assets (Tables) HTML 65K
67: R53 Stockholders' Equity (Tables) HTML 51K
68: R54 Stock-based Compensation (Tables) HTML 109K
69: R55 Impairment charges (Tables) HTML 47K
70: R56 Income Taxes (Tables) HTML 83K
71: R57 Net Loss Per Share of Common Stock (Tables) HTML 48K
72: R58 Commitments and Contingencies (Tables) HTML 46K
73: R59 Operating Risk (Tables) HTML 64K
74: R60 Segment information (Tables) HTML 67K
75: R61 Summary of Significant Accounting Policies - HTML 175K
Additional information (Detail)
76: R62 Summary of Significant Accounting Policies - HTML 69K
Property , Plant and Equipment (Detail)
77: R63 Summary of Significant Accounting Policies - HTML 47K
Reconciliation of Total Interest Cost (Detail)
78: R64 Business Acquisitions - Additional Information HTML 189K
(Detail)
79: R65 Business Acquisitions - Allocation of Purchase HTML 104K
Price (Detail)
80: R66 Business Acquisitions - Unaudited Proforma HTML 48K
Consolidated Results of Acquisitions (Detail)
81: R67 Restricted Cash - Additional Information (Detail) HTML 59K
82: R68 Short-term Investments - Additional Information HTML 64K
(Detail)
83: R69 Accounts Receivable - Additional Information HTML 90K
(Detail)
84: R70 Accounts Receivable - Schedule of Movement of HTML 50K
Allowance for Doubtful Accounts (Detail)
85: R71 Accounts Receivable - Ageing of Accounts HTML 63K
Receivable (Detail)
86: R72 Inventories - Components of Inventories (Detail) HTML 51K
87: R73 Inventories - Additional Information (Detail) HTML 42K
88: R74 Project Assets - Additional Information (Detail) HTML 183K
89: R75 Project Assets - Summary of Project Assets HTML 51K
(Detail)
90: R76 Prepaid Expenses and Other Current Assets - HTML 59K
Summary of Prepaid Expenses and Other Current
Assets (Detail)
91: R77 Prepaid Expenses and Other Current Assets - HTML 84K
Summary of Prepaid Expenses and Other Current
Assets (Parenthetical) (Detail)
92: R78 Finance Lease Receivables - Additional Information HTML 48K
(Detail)
93: R79 Finance Lease Receivables - Schedule of Finance HTML 54K
Lease Receivable (Detail)
94: R80 Finance Lease Receivables - Schedule of Future HTML 56K
Maturities of Minimum Lease Payments Receivable
(Detail)
95: R81 Property, Plant and Equipment - Property, Plant HTML 65K
and Equipment (Detail)
96: R82 Property, Plant and Equipment - Additional HTML 50K
Information (Detail)
97: R83 Investment in an Affiliate - Additional HTML 52K
Information (Detail)
98: R84 Investment in an Affiliate - Summary of Unaudited HTML 99K
Financial Information (Detail)
99: R85 Investment in an Affiliate - Schedule of HTML 49K
Difference between Carrying Value of Investment in
Purchased Common Stock and Underlying Equity in
Net Assets (Detail)
100: R86 Investment in an Affiliate - Schedule of HTML 44K
Difference between Carrying Value of Investment in
Purchased Common Stock and Underlying Equity in
Net Assets (Parenthetical) (Detail)
101: R87 Fair Value Measurement - Carrying Amounts and HTML 133K
Estimated Fair Values of Financial Instruments
(Detail)
102: R88 Fair Value Measurement - Additional Information HTML 80K
(Detail)
103: R89 Accrued Liabilities (Detail) HTML 53K
104: R90 Accrued Liabilities - Additional Information HTML 44K
(Detail)
105: R91 Advance from Customers - Additional Information HTML 46K
(Detail)
106: R92 Short Term Borrowings and Long Term Borrowings HTML 59K
(Detail)
107: R93 Short Term Borrowings and Long Term Borrowings - HTML 136K
Additional Information (Detail)
108: R94 Other Liabilities - Summary of Other Liabilities HTML 65K
(Detail)
109: R95 Other Liabilities - Additional Information HTML 48K
(Detail)
110: R96 Goodwill and Other Intangible Assets - Carrying HTML 51K
Amount of Goodwill (Detail)
111: R97 Goodwill and Other Intangible Assets - Additional HTML 53K
Information (Detail)
112: R98 Goodwill and Other Intangible Assets - Other HTML 61K
Intangible Assets (Detail)
113: R99 Goodwill and Other Intangible Assets - Estimated HTML 57K
Future Amortization Expense Related to Other
Intangible Assets (Detail)
114: R100 Convertible Bonds - Additional Information HTML 77K
(Detail)
115: R101 Stock Option - Additional Information (Detail) HTML 79K
116: R102 Stockholders' Equity - Additional Information HTML 60K
(Detail)
117: R103 Stockholders' Equity - Summary of Common Stock HTML 119K
Issuances (Detail)
118: R104 Stockholders' Equity - Summary of Common Stock HTML 68K
Issuances (Parenthetical) (Detail)
119: R105 Stock-based Compensation - Summary of Consolidated HTML 48K
Stock-based Compensation Expense, by Type of
Awards (Detail)
120: R106 Stock-based Compensation - Summary of Consolidated HTML 53K
Stock-based Compensation by Line Item (Detail)
121: R107 Stock-based Compensation - Additional Information HTML 108K
(Detail)
122: R108 Stock-based Compensation - Assumptions used to HTML 55K
Estimate Fair Value of Share-based Payment Awards
(Detail)
123: R109 Stock-based Compensation - Summary of Stock Option HTML 86K
Activity (Detail)
124: R110 Stock-based Compensation - Summary of Exercise HTML 67K
Price and Remaining Life Information about Options
Exercisable (Detail)
125: R111 Stock-based Compensation - Schedule of Changes in HTML 67K
Nonvested Stock Awards (Detail)
126: R112 Stock-based Compensation - Schedule of Share-based HTML 58K
Compensation, Restricted Stock and Restricted
Stock Units Activity (Detail)
127: R113 Impairment Charges - Summary of Asset Impairment HTML 52K
Charges (Detail)
128: R114 Income Taxes - Loss Before Provision for Income HTML 48K
Taxes by Geographic Locations (Detail)
129: R115 Income Taxes - Schedule of Provision for Income HTML 70K
Taxes (Detail)
130: R116 Income Taxes - Additional Information (Detail) HTML 68K
131: R117 Income Taxes - Reconciliation Between Actual HTML 71K
Income Tax Expense and Income Tax (Detail)
132: R118 Income Taxes - Schedule of Deferred Income Taxes HTML 85K
(Detail)
133: R119 Net Loss Per Share of Common Stock - Additional HTML 46K
Information (Detail)
134: R120 Net Loss Per Share of Common Stock - Schedule of HTML 58K
Earnings Per Share Basic and Diluted (Detail)
135: R121 Commitments and Contingencies - Additional HTML 107K
Information (Detail)
136: R122 Commitments and Contingencies - Schedule of Future HTML 59K
Minimum Rental Payments for Operating Leases
(Detail)
137: R123 Operating Risk - Concentrations of Credit Risk and HTML 79K
Major Customers - Revenue (Detail)
138: R124 Operating Risk - Concentrations of Credit Risk and HTML 65K
Major Customers - Receivables (Detail)
139: R125 Segment Information - Net Sales by Major Product HTML 59K
and Services (Detail)
140: R126 Segment Information - Net Sales by Geographic HTML 60K
Location (Detail)
141: R127 Segment Information - Geographic Information Based HTML 59K
Upon Physical Location for Long-Lived Assets
(Detail)
142: R128 Related Party Transactions - Additional HTML 140K
Information (Detail)
143: R129 Subsequent Events - Additional Information HTML 97K
(Detail)
145: XML IDEA XML File -- Filing Summary XML 278K
144: EXCEL IDEA Workbook of Financial Reports XLSX 182K
9: EX-101.INS XBRL Instance -- spi-20151231 XML 2.64M
11: EX-101.CAL XBRL Calculations -- spi-20151231_cal XML 516K
12: EX-101.DEF XBRL Definitions -- spi-20151231_def XML 1.46M
13: EX-101.LAB XBRL Labels -- spi-20151231_lab XML 2.78M
14: EX-101.PRE XBRL Presentations -- spi-20151231_pre XML 2.08M
10: EX-101.SCH XBRL Schema -- spi-20151231 XSD 389K
146: ZIP XBRL Zipped Folder -- 0001193125-16-593321-xbrl Zip 349K
| EX-15.2 |
Exhibit 15.2
Consent of Independent Registered Public Accounting Firm
The Board of Directors
SPI Energy Co., Ltd.:
We consent to the incorporation by reference in the registration statement (No. 333-147246) on Form S-8 and its Post-Effective Amendment No. 1 of SPI Energy Co., Ltd. (as successor in interest to Solar Power, Inc.) and the registration statement (No. 333-203917) on Form S-8 and its Post-Effective Amendment No. 1 of SPI Energy Co., Ltd. (as successor in interest to Solar Power, Inc.), of our report dated May 17, 2016, with respect to the consolidated balance sheet of SPI Energy Co., Ltd. and subsidiaries (the “Group”) as of December 31, 2014 and 2015, and the related consolidated statements of operations, comprehensive loss, stockholders’ equity, and cash flows for each of the years in the two-year period ended December 31, 2015, and the effectiveness of internal control over financial reporting as of December 31, 2015, which reports appear in the December 31, 2015 annual report on Form 20-F of SPI Energy Co., Ltd.
Our report dated May 17, 2016, with respect to the consolidated financial statements, contains an explanatory paragraph that states the Group has suffered significant losses from operations, has a negative working capital as of December 31, 2015 and has substantial amounts of debts that will become due for repayment in 2016, which raise substantial doubt about the Group’s ability to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.
Our report dated May 17, 2016, on the effectiveness of internal control over financial reporting as of December 31, 2015, expresses our opinion that the Group did not maintain effective internal control over financial reporting as of December 31, 2015 because the effect of material weaknesses on the achievement of the objectives of the control criteria and contains an explanatory paragraph that states material weaknesses related to 1) resources and expertise in relation to application of U.S. generally accepted accounting principles; 2) risk assessment procedures; 3) management review controls related to significant transactions; 4) internal communication processes, have been identified and included in management’s assessment.
Our report dated May 17, 2016, on the effectiveness of internal control over financial reporting as of December 31, 2015 also contains an explanatory paragraph that states the Group acquired Solar Juice Pty Ltd. during 2015 and management excluded from its assessment of the effectiveness of the Group’s internal control over financial reporting as of December 31, 2015, Solar Juice Pty Ltd.’s internal control over financial reporting associated with total assets of $32.8 million and total revenues of $35.4 million included in the consolidated financial statements of the Group as of and for the year ended December 31, 2015. Our audit of internal control over financial reporting of the Group also excluded an evaluation of the internal control over financial reporting of Solar Juice Pty Ltd.
/s/ KPMG Huazhen LLP
Shanghai, China
| This ‘20-F’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 5/17/16 | |||
| For Period end: | 12/31/15 | 20-F/A, NT 20-F | ||
| 12/31/14 | 10-K, 10-K/A, 8-K, 8-K/A | |||
| List all Filings | ||||
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 4/14/23 SPI Energy Co., Ltd. 10-K 12/31/22 129:11M GlobalOne Filings Inc/FA 4/01/22 SPI Energy Co., Ltd. 10-K 12/31/21 133:11M GlobalOne Filings Inc/FA 11/23/21 SPI Energy Co., Ltd. 20-F/A 12/31/20 127:8.2M GlobalOne Filings Inc/FA 10/29/21 SPI Energy Co., Ltd. 20-F/A 12/31/20 126:13M GlobalOne Filings Inc/FA 4/29/21 SPI Energy Co., Ltd. 20-F 12/31/20 128:8.1M GlobalOne Filings Inc/FA 2/03/17 SEC UPLOAD¶ 9/21/17 1:35K SPI Energy Co., Ltd. 10/27/16 SEC UPLOAD¶ 9/21/17 1:140K SPI Energy Co., Ltd. 9/19/16 SEC UPLOAD¶ 9/21/17 1:147K SPI Energy Co., Ltd. 7/08/16 SEC UPLOAD¶ 9/21/17 1:183K SPI Energy Co., Ltd. |