# EDGAR Filing Document

**Accession Number:** 0001733112
**File Stem:** 0001193125-23-004630
**Filing Date:** 2023-1
**Character Count:** 7151
**Document Hash:** 2e589be274919363738bf6fe8c92999d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-004630.hdr.sgml**: 20230109

**ACCESSION NUMBER**: 0001193125-23-004630

**CONFORMED SUBMISSION TYPE**: 18-K/A

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20211231

**FILED AS OF DATE**: 20230109

**DATE AS OF CHANGE**: 20230109

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Asian Infrastructure Investment Bank
- **CENTRAL INDEX KEY:** 0001733112
- **STANDARD INDUSTRIAL CLASSIFICATION:** FOREIGN GOVERNMENTS [8888]
- **IRS NUMBER:** 000000000

**FILING VALUES:**
- **FORM TYPE:** 18-K/A
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 333-228613
- **FILM NUMBER:** 23517714

**BUSINESS ADDRESS:**
- **BUSINESS PHONE:** 86-10-8358-0000

**MAIL ADDRESS:**
- **STREET 1:** AIIB HQ, TOWER A, ASIA FINANCIAL CENTER
- **STREET 2:** NO. 1 TIANCHEN EAST ROAD, CHAOYANG
- **CITY:** BEIJING
- **STATE:** F4
- **ZIP:** 100101

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**SECURITIES AND EXCHANGE COMMISSION** 

**Washington, D.C. 20549** 

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**FORM 18-K/A** 

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**For Foreign Governments and Political Subdivisions Thereof** 

**AMENDMENT NO. 7** 

**to** 

**ANNUAL REPORT** 

**of** 

## ASIAN INFRASTRUCTURE INVESTMENT BANK
**(Name of Registrant)** 

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**Date of end of last fiscal year: December 31, 2021**

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**SECURITIES REGISTERED\***

**(As of the close of the fiscal year)**

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| | | |
|:---|:---|:---|
| **Title of Issue** | **Amount as to**<br> **Which Registration**<br> **is Effective** | **Names of**<br> **Exchanges on**<br> **Which Registered** |
| N/A | N/A | N/A |

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**Name and address of person authorized to receive notices** 

**and communications from the Securities and Exchange Commission:** 

**KRYSTIAN CZERNIECKI** 

**Sullivan & Cromwell LLP** 

**Neue Mainzer Strasse 52** 

**60311 Frankfurt am Main, Germany** 

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\* The registrant files annual reports on Form 18-K on a voluntary basis.

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**TABLE OF CONTENTS** 

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| | |
|:---|:---|
|  [EXPLANATORY NOTE](#tx398640_1) | i |
|  [SIGNATURE](#tx398640_2) | ii |
|  [EXHIBIT INDEX](#tx398640_3) | iii |

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[EXHIBIT 17 — SUPPLEMENTAL INFORMATION REGARDING THE ASIAN INFRASTRUCTURE INVESTMENT BANK](d398640dex9917.htm)

**EXPLANATORY NOTE** 

This Amendment No. 7 to the annual report on Form 18-K for the fiscal year ended December 31, 2021 (the "Annual Report") is filed by the Asian Infrastructure Investment Bank ("AIIB"), a multilateral development bank established and operating under the Articles of Agreement, an international treaty to which governments are parties and which was open for signature on June 29, 2015 and entered into force on December 25, 2015, with a mandate to (i) foster sustainable economic development, create wealth and improve infrastructure connectivity in Asia by investing in infrastructure and other productive sectors and (ii) promote regional cooperation and partnership in addressing development challenges by working in close collaboration with other multilateral and bilateral development institutions. This amendment to the Annual Report, including any future amendments, is intended to be incorporated by reference into any future prospectus filed by AIIB with the Securities and Exchange Commission to the extent such prospectus indicates that it intends this report to be incorporated by reference.

The Annual Report is hereby amended as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Exhibit 17 hereto, entitled "Supplemental Information Regarding the Asian Infrastructure Investment Bank," is added to the Annual Report.

i

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**SIGNATURE** 

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this amendment to be signed on its behalf by the undersigned, thereunto duly authorized, at Beijing, People's Republic of China, on the 9th day of January, 2023.

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| | |
|:---|:---|
| ASIAN INFRASTRUCTURE INVESTMENT BANK | ASIAN INFRASTRUCTURE INVESTMENT BANK |
| By: | /s/ Andrew Cross |
| Name: | Andrew Cross |
| Title: | Chief Financial Officer |

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ii

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**EXHIBIT INDEX** 

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| | |
|:---|:---|
| **Exhibit<br>Number** | **Description** |
| 17. | Supplemental Information Regarding the Asian Infrastructure Investment Bank |

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iii

## Exhibit 99.17

**Exhibit 17** 

**Supplemental Information Regarding the Asian Infrastructure Investment Bank** 

**ASIAN INFRASTRUCTURE INVESTMENT BANK** 

**Recent Developments** 

***External Auditor Work Papers***

In December 2021, the Public Company Accounting Oversight Board (the "PCAOB") determined under the Holding Foreign Companies Accountable Act (the "HFCA Act") that the PCAOB was unable to inspect or investigate completely PCAOB-registered accounting firms headquartered in China and Hong Kong, China. The Bank's external auditor, which is based in Hong Kong, China and is registered with the PCAOB, and the Chinese affiliate of the Bank's external auditor, which is also registered with the PCAOB, were each identified by the PCAOB as subject to these determinations. An inability of the PCAOB to conduct inspections of an external auditor would make it more difficult to evaluate the effectiveness of the audit procedures or quality control procedures of such external auditor as compared to auditors that are subject to PCAOB inspections.

On August 26, 2022, the PCAOB announced that it had signed a Statement of Protocol (the "Statement of Protocol") with the China Securities Regulatory Commission and the Ministry of Finance of China. According to the PCAOB, the terms of the Statement of Protocol would grant the PCAOB complete access to audit work papers and other information so that it may inspect and investigate PCAOB-registered accounting firms headquartered in China and Hong Kong, China.

On December 15, 2022, the PCAOB announced that it was able in 2022 to secure complete access to, and to inspect and investigate completely, PCAOB-registered public accounting firms headquartered in China and Hong Kong, China. The PCAOB vacated its determination of December 2021 that the PCAOB was unable to inspect or investigate completely registered public accounting firms headquartered in China and Hong Kong, China. Whether the PCAOB will continue to be able to satisfactorily conduct inspections of PCAOB-registered public accounting firms headquartered in China and Hong Kong, China is, however, subject to uncertainty and depends on a number of factors out of the control of the Bank, the Bank's external auditor or the Chinese affiliate of the Bank's external auditor. The PCAOB is continuing to demand complete access in China and Hong Kong, China moving forward and is already making plans to resume regular inspections in early 2023 and beyond, as well as to continue pursuing ongoing investigations and to initiate new investigations as needed. The PCAOB has indicated that it will act immediately to consider the need to issue new determinations as appropriate under the HFCA Act and the PCAOB's rules. Under the PCAOB's rules, a reassessment of a determination under the HFCA Act may result in the PCAOB reaffirming, modifying or vacating the determination.