Related Parties
What to check in your filing: Identify related-party transactions, terms and amounts in both the notes (ASC 850) and Item 404.
2 staff comments from 2 companies. Outcomes: Awaiting / response not in dataset: 1, Responded: 1
XChange TEC.INC (XHG) · 2026-02-04 · Amendment No 1. to Registration Statement on Form F-3 Filed October 29, 2025 · Comment 2 · Page 2 Awaiting / response not in dataset
Staff comment: We note your responses to prior comments 8 and 11 in our letter dated September 17, 2025 related to your Annual Report on Form 20-F for the fiscal year ended September 30, 2024. We also note that the prior transaction with Haoju Artificial Intelligence Technology Co., Ltd. was a related party transaction. Please revise the registration statement to include this related party transaction, as well as other related party transactions for the period specified in Item 7 of Form 20-F. letter →
Kuber Resources Corp (KUBR) · 2025-12-15 · Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Quarterly Period Ended September 30, 2025 · Comment 7 · assembled workforce. Refer to ASC 810-10-50-5A.d. Responded
Staff comment: Disclose quantitative information for the VIE including revenue; net income; operating, investing, and financing cash flows; and the carrying amount and classification of the VIE’s assets and liabilities, including intercompany payables. Material related party transactions of the VIE should be presented separately. Refer to paragraphs 5A.d., 2AA.d., and 3.bb of ASC 810-10-50. letter →
Company response: The Company refers the Staff to its response to Comment 5 contained herein concluding there is no VIE. response letter →
Free weekly digest
New SEC comment letters by topic, notable staff comments, fresh disclosure examples and effective-date reminders. One email a week.
Templates & resources
- AICPA & CIMA – SEC reporting resources (AICPA & CIMA · Professional body · Free / member)
- BDO Accounting, Reporting & Compliance Hub (ARCH) (BDO · Firm guide · Free)
- Deloitte DART – Roadmap Series (Deloitte · Firm guide · Free)
- Deloitte Roadmap: SEC Comment Letter Considerations (Deloitte · Firm guide · Free)
- KPMG Financial Reporting View (KPMG · Firm guide · Free)
- PwC Viewpoint (PwC · Firm guide · Free / paid)
- RSM Financial Reporting Resource Center (RSM · Firm guide · Free)
- SEC – EDGAR Full Text Search (SEC · Regulator · Free)