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China United Insurance Service, Inc. – ‘10-Q’ for 6/30/22 – ‘EX-101.PRE’

On:  Monday, 8/15/22, at 5:28pm ET   ·   For:  6/30/22   ·   Accession #:  1410578-22-2620   ·   File #:  0-54884

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

 8/15/22  China United Ins Service, Inc.    10-Q        6/30/22   90:11M                                    Toppan Merrill/FA2

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   2.68M 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     31K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     31K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     28K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     27K 
11: R1          Document and Entity Information                     HTML     72K 
12: R2          Unaudited Condensed Consolidated Balance Sheets     HTML    169K 
13: R3          Unaudited Condensed Consolidated Balance Sheets     HTML     42K 
                (Parenthetical)                                                  
14: R4          Unaudited Condensed Consolidated Statements of      HTML    152K 
                Operations and Comprehensive Income                              
15: R5          Unaudited Condensed Consolidated Statements of      HTML     72K 
                Changes in Stockholders' Equity                                  
16: R6          Unaudited Condensed Consolidated Statements of      HTML    133K 
                Cash Flows                                                       
17: R7          Organization and Principal Activities               HTML     31K 
18: R8          Summary of Significant Accounting Policies          HTML    247K 
19: R9          Cash, Cash Equivalents and Restricted Cash          HTML     42K 
20: R10         Time Deposits                                       HTML     41K 
21: R11         Long-Term Investments                               HTML     59K 
22: R12         Short-Term Loans                                    HTML     85K 
23: R13         Commissions Payable to Sales Professionals          HTML     39K 
24: R14         Other Current Liabilities                           HTML     45K 
25: R15         Other Liabilities                                   HTML     38K 
26: R16         Contracts With Customers                            HTML    103K 
27: R17         Lease                                               HTML     72K 
28: R18         Noncontrolling Interests                            HTML    114K 
29: R19         Income Tax                                          HTML     66K 
30: R20         Related Party Transactions                          HTML     41K 
31: R21         Commitments and Contingencies                       HTML     30K 
32: R22         Variable Interest Entities                          HTML    103K 
33: R23         Segment Reporting                                   HTML    174K 
34: R24         Risks and Uncertainties                             HTML     29K 
35: R25         Subsequent Events                                   HTML     28K 
36: R26         Summary of Significant Accounting Policies          HTML    279K 
                (Policies)                                                       
37: R27         Summary of Significant Accounting Policies          HTML    226K 
                (Tables)                                                         
38: R28         Cash, Cash Equivalents and Restricted Cash          HTML     40K 
                (Tables)                                                         
39: R29         Time Deposits (Tables)                              HTML     39K 
40: R30         Long-Term Investments (Tables)                      HTML     57K 
41: R31         Short-Term Loans (Tables)                           HTML     85K 
42: R32         Commissions Payable to Sales Professionals          HTML     38K 
                (Tables)                                                         
43: R33         Other Current Liabilities (Tables)                  HTML     42K 
44: R34         Other Liabilities (Tables)                          HTML     37K 
45: R35         Contracts With Customers (Tables)                   HTML     99K 
46: R36         Lease (Tables)                                      HTML     76K 
47: R37         Noncontrolling Interests (Tables)                   HTML    112K 
48: R38         Income Tax (Tables)                                 HTML     64K 
49: R39         Related Party Transactions (Tables)                 HTML     39K 
50: R40         Variable Interest Entities (Tables)                 HTML    105K 
51: R41         Segment Reporting (Tables)                          HTML    172K 
52: R42         ORGANIZATION AND PRINCIPAL ACTIVITIES - Narrative   HTML     50K 
                (Details)                                                        
53: R43         Summary of Significant Accounting Policies -        HTML     35K 
                (Details)                                                        
54: R44         Summary of Significant Accounting Policies -        HTML     61K 
                Reconciliation of the income and share data used                 
                in the basic and diluted EPS computations                        
                (Details)                                                        
55: R45         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Fair   HTML     35K 
                Value of Financial Instruments (Details)                         
56: R46         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     44K 
                Concentration of Risk (Revenue) (Details)                        
57: R47         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     37K 
                Concentration of Risk ( Accounts Receivable)                     
                (Details)                                                        
58: R48         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     65K 
                Additional Information (Details)                                 
59: R49         Cash, Cash Equivalents and Restricted Cash          HTML     33K 
                (Details)                                                        
60: R50         Time Deposits (Details)                             HTML     38K 
61: R51         LONG-TERM INVESTMENTS - Summary of Company's        HTML     31K 
                long-term investments (Details)                                  
62: R52         LONG-TERM INVESTMENTS - Summary of change in        HTML     39K 
                carrying value of Equity investments accounted for               
                the cost method due to foreign currency                          
                translation (Details)                                            
63: R53         LONG-TERM INVESTMENTS - Additional Information      HTML     29K 
                (Details)                                                        
64: R54         Short-Term Loans (Details)                          HTML     91K 
65: R55         Commissions Payable to Sales Professionals          HTML     29K 
                (Details)                                                        
66: R56         Other Current Liabilities (Details)                 HTML     40K 
67: R57         Other Current Liabilities - Additional Information  HTML     34K 
                (Details)                                                        
68: R58         OTHER LIABILITIES - Other noncurrent liabilities    HTML     31K 
                (Details)                                                        
69: R59         OTHER LIABILITIES - Additional Information          HTML     27K 
                (Details)                                                        
70: R60         CONTRACTS WITH CUSTOMERS - Contract balance         HTML     35K 
                (Details)                                                        
71: R61         CONTRACTS WITH CUSTOMERS - Revenue and refund for   HTML    113K 
                each contract (Details)                                          
72: R62         LEASE - Operating lease right-of-use assets and     HTML     30K 
                lease liabilities (Details)                                      
73: R63         LEASE - Lease term and discount rate (Details)      HTML     29K 
74: R64         LEASE - Supplemental cash flow information related  HTML     29K 
                to leases (Details)                                              
75: R65         LEASE - Minimum future lease payments (Details)     HTML     43K 
76: R66         LEASE - Additional Information (Details)            HTML     27K 
77: R67         Noncontrolling Interests (Details)                  HTML     63K 
78: R68         INCOME TAX - Effective Income tax rate              HTML     50K 
                reconciliation (Details)                                         
79: R69         INCOME TAX - Additional Information (Details)       HTML     71K 
80: R70         RELATED PARTY TRANSACTIONS - Due to related         HTML     34K 
                parties (Details)                                                
81: R71         Commitments and Contingencies (Details)             HTML     34K 
82: R72         Variable Interest Entities (Details)                HTML    141K 
83: R73         SEGMENT REPORTING - Revenue by major customers by   HTML     78K 
                reporting segments (Details)                                     
84: R74         SEGMENT REPORTING - Geographical distribution       HTML     53K 
                (Details)                                                        
85: R75         Subsequent Events (Details)                         HTML     32K 
88: XML         IDEA XML File -- Filing Summary                      XML    167K 
86: XML         XBRL Instance -- cuii-20220630x10q_htm               XML   3.38M 
87: EXCEL       IDEA Workbook of Financial Reports                  XLSX    173K 
 7: EX-101.CAL  XBRL Calculations -- cuii-20220630_cal               XML    174K 
 8: EX-101.DEF  XBRL Definitions -- cuii-20220630_def                XML    538K 
 9: EX-101.LAB  XBRL Labels -- cuii-20220630_lab                     XML    994K 
10: EX-101.PRE  XBRL Presentations -- cuii-20220630_pre              XML    860K 
 6: EX-101.SCH  XBRL Schema -- cuii-20220630                         XSD    208K 
89: JSON        XBRL Instance as JSON Data -- MetaLinks              368±   563K 
90: ZIP         XBRL Zipped Folder -- 0001410578-22-002620-xbrl      Zip    487K

‘EX-101.PRE’   —   XBRL Presentations — cuii-20220630_pre

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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