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AI
AI, artificial intelligence, and machine learning references.
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Revenue recognition policy, timing, and contract accounting.
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China Exposure
China operations, PRC exposure, and related regulatory references.
Searching for all of: "china" , "prc" , "people's republic of china" and "variable interest entity"
| Date | Type | Ticker | Company | Matched Terms | Snippet | Open |
|---|---|---|---|---|---|---|
| Apr. 3, 2025 | CORRESP | JL | J-Long Group Ltd | ...31, 2024 Item 3. Key Information, page 1 1. It appears that all of your operations are conducted in Hong Kong. To the extent the Division of Corporation Finance's Sample Letter to China-Based Companies (the "China Sample Letter"), issued by the Staff in December 2021, requests disclosure on the prospectus cover page or in the prospectus summary, please provide su... | Open Filing Company View | |
| Oct. 3, 2022 | CORRESP | BABA | Alibaba Group Holding Ltd | ...nently that you are not a Chinese operating company but a Cayman Islands holding company with operations conducted by your subsidiaries and through contractual arrangements with a variable interest entity (VIE) based in China and that this structure involves unique risks to investors. If true, disclose that these contracts have not been tested in court. Explain in this section whet... | Open Filing Company View | |
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