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Oriental Culture Holding Ltd. – ‘20-F’ for 12/31/21 – ‘EX-8.1’

On:  Monday, 5/2/22, at 8:40am ET   ·   For:  12/31/21   ·   Accession #:  1213900-22-22923   ·   File #:  1-39734

Previous ‘20-F’:  ‘20-F’ on 4/30/21 for 12/31/20   ·   Next:  ‘20-F’ on 5/1/23 for 12/31/22   ·   Latest:  ‘20-F’ on 4/25/24 for 12/31/23   ·   16 References:   

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

 5/02/22  Oriental Culture Holding Ltd.     20-F       12/31/21  105:7.8M                                   EdgarAgents LLC/FA

Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual Report                                       HTML   1.32M 
 2: EX-2.2      Description of Securities                           HTML     67K 
 3: EX-4.36     Technical Maintenance Services Contract by and      HTML     39K 
                Between Kashi Jinwang Art Purchase E-Commerce Co.,               
                Ltd. and Nanjing Yanyu Information Technology Co.,               
                Ltd.                                                             
 4: EX-4.37     Technical Maintenance Services Contract by and      HTML     39K 
                Between Jinling Cultural Property Rights Exchange                
                Co., Ltd. and Nanjing Yanyu Information Technology               
                Co., Ltd. Dated July 1, 2021                                     
 5: EX-4.38     Technical Maintenance Services Contract by and      HTML     37K 
                Between Nanjing Culture and Artwork Property                     
                Exchange Co., Ltd. and Nanjing Yanyu Information                 
                Technology Co., Ltd. Dated July 1, 2021                          
 6: EX-4.39     Technical Maintenance Services Contract by and      HTML     38K 
                Between Hunan Huaqiang Artwork Trading Center Co.,               
                Ltd. and Nanjing Yanyu Information Technology Co.,               
                Ltd. Dated July 1, 2021                                          
 7: EX-4.40     Office Premises Use Contract by and Between         HTML     33K 
                Nanjing Culture and Artwork Property Exchange Co.,               
                Ltd. and Kashi Longrui Business Management                       
                Services Co., Ltd. Dated January 1, 2022                         
 8: EX-4.41     Preowned Property Purchase and Sale Agreement by    HTML     50K 
                and Among Nanjing Z-Com Wireless Communication                   
                Technology Co., Ltd., Kashi Longrui Business                     
                Management Service Co., Ltd., and Kashi Dongfang                 
                Cangpin Culture Development Co., Ltd. on November                
                4, 2021                                                          
 9: EX-4.45     Website Advertising Space Leasing Agreement by and  HTML     37K 
                Between Kashi Jinwang Art Purchase E-Commerce Co.,               
                Ltd. and Kashi Longrui Business Management                       
                Services Co., Ltd. Dated on January 1, 2022                      
10: EX-4.46     Cooperation Agreement by and Between Kashi          HTML     38K 
                Dongfang Cangpin Culture Development Co., Ltd. and               
                Zhongcang Warehouse Co., Ltd. Dated January 1,                   
                2021                                                             
11: EX-8.1      List of Subsidiaries of the Registrant              HTML     34K 
14: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     30K 
15: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     31K 
12: EX-12.1     Statement re: the Computation of Ratios             HTML     34K 
13: EX-12.2     Statement re: the Computation of Ratios             HTML     34K 
16: EX-15.1     Consent of Jiangsu Taikun Law Firm                  HTML     31K 
17: EX-15.2     Consent of Wei Wei & Co., LLP                       HTML     30K 
23: R1          Document And Entity Information                     HTML    107K 
24: R2          Consolidated Balance Sheets                         HTML    154K 
25: R3          Consolidated Balance Sheets (Parentheticals)        HTML     51K 
26: R4          Consolidated Statements of Income and               HTML    122K 
                Comprehensive Income                                             
27: R5          Consolidated Statements of Changes in               HTML     72K 
                Shareholders? Equity                                             
28: R6          Consolidated Statements of Cash Flows               HTML    124K 
29: R7          Nature of Business and Organization                 HTML     58K 
30: R8          Summary of Significant Accounting Policies          HTML    109K 
31: R9          Variable Interest Entity                            HTML     48K 
32: R10         Accounts Receivables, Net                           HTML     35K 
33: R11         Other Receivables and Prepaid Expenses              HTML     36K 
34: R12         Deposit                                             HTML     33K 
35: R13         Property and Equipment, Net                         HTML     37K 
36: R14         Intangible Assets, Net                              HTML     39K 
37: R15         Other Payables and Accrued Liabilities              HTML     37K 
38: R16         Taxes                                               HTML     56K 
39: R17         Concentration of Credit Risk                        HTML     35K 
40: R18         Related party transactions                          HTML     56K 
41: R19         Equity                                              HTML     55K 
42: R20         Commitments and contingencies                       HTML     43K 
43: R21         Subsequent events                                   HTML     34K 
44: R22         Financial information of the parent company         HTML     73K 
45: R23         Accounting Policies, by Policy (Policies)           HTML    187K 
46: R24         Nature of Business and Organization (Tables)        HTML     43K 
47: R25         Summary of Significant Accounting Policies          HTML     57K 
                (Tables)                                                         
48: R26         Variable Interest Entity (Tables)                   HTML     44K 
49: R27         Accounts Receivables, Net (Tables)                  HTML     35K 
50: R28         Other Receivables and Prepaid Expenses (Tables)     HTML     35K 
51: R29         Property and Equipment, Net (Tables)                HTML     36K 
52: R30         Intangible Assets, Net (Tables)                     HTML     40K 
53: R31         Other Payables and Accrued Liabilities (Tables)     HTML     37K 
54: R32         Taxes (Tables)                                      HTML     51K 
55: R33         Related party transactions (Tables)                 HTML     57K 
56: R34         Equity (Tables)                                     HTML     40K 
57: R35         Commitments and contingencies (Tables)              HTML     34K 
58: R36         Financial information of the parent company         HTML     74K 
                (Tables)                                                         
59: R37         Nature of Business and Organization (Details)       HTML     44K 
60: R38         Nature of Business and Organization (Details) -     HTML     64K 
                Schedule of consolidated financial statements                    
                reflect the activities of the company                            
61: R39         Summary of Significant Accounting Policies          HTML    118K 
                (Details)                                                        
62: R40         Summary of Significant Accounting Policies          HTML     40K 
                (Details) - Schedule of fair value disclosure                    
63: R41         Summary of Significant Accounting Policies          HTML     49K 
                (Details) - Schedule of property and equipment are               
                stated at cost less accumulated depreciation and                 
                amortization                                                     
64: R42         Summary of Significant Accounting Policies          HTML     36K 
                (Details) - Schedule of amortization expense is                  
                recognized on the straight-line basis over the                   
                estimated useful lives of the assets                             
65: R43         Summary of Significant Accounting Policies          HTML     37K 
                (Details) - Schedule of payments received from                   
                customer                                                         
66: R44         Summary of Significant Accounting Policies          HTML     46K 
                (Details) - Schedule of disaggregated its revenue                
67: R45         Variable Interest Entity (Details)                  HTML     32K 
68: R46         Variable Interest Entity (Details) - Schedule of    HTML     53K 
                VIEs? consolidated assets and liabilities                        
69: R47         Variable Interest Entity (Details) - Schedule of    HTML     36K 
                operating results of the VIEs                                    
70: R48         Accounts Receivables, Net (Details) - Schedule of   HTML     36K 
                company?s net accounts receivable                                
71: R49         Other Receivables and Prepaid Expenses (Details) -  HTML     40K 
                Schedule of other receivables                                    
72: R50         Deposit (Details)                                   HTML     42K 
73: R51         Property and Equipment, Net (Details)               HTML     33K 
74: R52         Property and Equipment, Net (Details) - Schedule    HTML     45K 
                of Property and equipment                                        
75: R53         Intangible Assets, Net (Details)                    HTML     35K 
76: R54         Intangible Assets, Net (Details) - Schedule of      HTML     39K 
                intangible assets                                                
77: R55         Intangible Assets, Net (Details) - Schedule of      HTML     44K 
                future amortization                                              
78: R56         Other Payables and Accrued Liabilities (Details)    HTML     38K 
79: R57         Other Payables and Accrued Liabilities (Details) -  HTML     40K 
                Schedule of other payables and accrued liabilities               
80: R58         Taxes (Details)                                     HTML     53K 
81: R59         Taxes (Details) - Schedule of effective tax rate    HTML     41K 
82: R60         Taxes (Details) - Schedule of components of         HTML     39K 
                deferred tax assets                                              
83: R61         Taxes (Details) - Schedule of valuation allowance   HTML     34K 
                for deferred tax assets                                          
84: R62         Taxes (Details) - Schedule of taxes payable         HTML     36K 
85: R63         Concentration of Credit Risk (Details)              HTML     60K 
86: R64         Related party transactions (Details)                HTML     49K 
87: R65         Related party transactions (Details) - Schedule of  HTML     42K 
                accounts payable - related parties                               
88: R66         Related party transactions (Details) - Schedule of  HTML     42K 
                other payables - related parties                                 
89: R67         Related party transactions (Details) - Schedule of  HTML     50K 
                net revenues - related parties                                   
90: R68         Related party transactions (Details) - Schedule of  HTML     37K 
                cost of revenues - related party                                 
91: R69         Related party transactions (Details) - Schedule of  HTML     37K 
                selling and marketing expenses - related party                   
92: R70         Equity (Details)                                    HTML     98K 
93: R71         Equity (Details) - Schedule of warrants             HTML     56K 
                outstanding and exercisable                                      
94: R72         Commitments and contingencies (Details)             HTML     40K 
95: R73         Commitments and contingencies (Details) - Schedule  HTML     35K 
                of commitments for minimum lease payment under                   
                these operating leases                                           
96: R74         Subsequent events (Details)                         HTML     40K 
97: R75         Financial information of the parent company         HTML    117K 
                (Details) - Schedule of parent company balance                   
                sheets                                                           
98: R76         Financial information of the parent company         HTML     52K 
                (Details) - Schedule of parent company balance                   
                sheets (Parentheticals)                                          
99: R77         Financial information of the parent company         HTML     63K 
                (Details) - Schedule of parent company statements                
                of income and comprehensive income                               
100: R78         Financial information of the parent company         HTML     72K  
                (Details) - Schedule of parent company statements                
                of cash flows                                                    
103: XML         IDEA XML File -- Filing Summary                      XML    187K  
101: XML         XBRL Instance -- f20f2021_orientalculture_htm        XML   1.16M  
102: EXCEL       IDEA Workbook of Financial Reports                  XLSX    126K  
19: EX-101.CAL  XBRL Calculations -- ocg-20211231_cal                XML    126K 
20: EX-101.DEF  XBRL Definitions -- ocg-20211231_def                 XML    875K 
21: EX-101.LAB  XBRL Labels -- ocg-20211231_lab                      XML   1.70M 
22: EX-101.PRE  XBRL Presentations -- ocg-20211231_pre               XML    870K 
18: EX-101.SCH  XBRL Schema -- ocg-20211231                          XSD    283K 
104: JSON        XBRL Instance as JSON Data -- MetaLinks              413±   564K  
105: ZIP         XBRL Zipped Folder -- 0001213900-22-022923-xbrl      Zip    468K  


‘EX-8.1’   —   List of Subsidiaries of the Registrant


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



Exhibit 8.1

 

Subsidiaries and Variable Interest Entity of the Registrant

 

Subsidiaries   Place of Incorporation
Oriental Culture Development LTD   British Virgin Islands
HK Oriental Culture Investment Development Limited   Hong Kong
China International Assets and Equity of Artworks Exchange Limited   Hong Kong
HKDAEx Limited   Hong Kong
Nanjing Rongke Business Consulting Service Co., Ltd.   PRC

 

Consolidated Variable Interest Entity   Place of Incorporation
Jiangsu Yanggu Culture Development Co., Ltd.   PRC

 

Subsidiaries of Consolidated Variable Interest Entity   Place of Incorporation
Nanjing Yanqing Information Technology Co., Ltd.   PRC
Nanjing Yanyu Information Technology Co., Ltd.   PRC
Kashi Longrui Business Management Services Co., Ltd.   PRC
Kashi Dongfang Cangpin Culture Development Co., Ltd.   PRC
Zhongcang Warehouse Co., Ltd. (1)   PRC
Beijing Jiu Yu Ling Jing Technology Co., Ltd. (2)   PRC

 

(1) Kashi Longrui Business Management Services Co., Ltd. owns 18% of Zhongcang Warehouse Co., Ltd.
(2)Jiangsu Yanggu Culture Development Co., Ltd. acquired 11.875% equity interest of Beijing Jiu Yu Ling Jing Technology Co., Ltd. in March 2022.

 


5 Subsequent Filings that Reference this Filing

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

 4/25/24  Oriental Culture Holding Ltd.     20-F       12/31/23  107:10M                                    EdgarAgents LLC/FA
 5/01/23  Oriental Culture Holding Ltd.     20-F       12/31/22  102:9.7M                                   EdgarAgents LLC/FA
 3/07/23  Oriental Culture Holding Ltd.     F-3/A                  2:1.1M                                   EdgarAgents LLC/FA
 2/09/23  Oriental Culture Holding Ltd.     F-3/A                  2:1.1M                                   EdgarAgents LLC/FA
 6/15/22  Oriental Culture Holding Ltd.     F-3/A                  2:1.1M                                   EdgarAgents LLC/FA


11 Previous Filings that this Filing References

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

12/08/21  Oriental Culture Holding Ltd.     6-K        12/08/21    3:138K                                   EdgarAgents LLC/FA
11/09/21  Oriental Culture Holding Ltd.     6-K        11/09/21    3:882K                                   EdgarAgents LLC/FA
 4/30/21  Oriental Culture Holding Ltd.     20-F       12/31/20  102:6.9M                                   EdgarAgents LLC/FA
 2/01/21  Oriental Culture Holding Ltd.     6-K         2/01/21    4:573K                                   EdgarAgents LLC/FA
11/09/20  Oriental Culture Holding Ltd.     F-1/A                  6:4.2M                                   EdgarAgents LLC/FA
10/26/20  Oriental Culture Holding Ltd.     F-1/A                  6:4.5M                                   EdgarAgents LLC/FA
 5/01/20  Oriental Culture Holding Ltd.     F-1/A                  5:3.8M                                   EdgarAgents LLC/FA
 3/13/20  Oriental Culture Holding Ltd.     F-1/A                  9:3.4M                                   EdgarAgents LLC/FA
 2/27/20  Oriental Culture Holding Ltd.     F-1/A                 14:6.9M                                   EdgarAgents LLC/FA
 1/10/20  Oriental Culture Holding Ltd.     F-1/A                  4:3.3M                                   EdgarAgents LLC/FA
11/12/19  Oriental Culture Holding Ltd.     F-1                   22:4.5M                                   EdgarAgents LLC/FA
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Filing Submission 0001213900-22-022923   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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