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STATUTORY RESERVES AND RESTRICTED NET ASSETS | 12 Months Ended
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Feb. 28, 2022
STATUTORY RESERVES AND RESTRICTED NET ASSETS |
STATUTORY RESERVES AND RESTRICTED NET ASSETS | 24. STATUTORY RESERVES AND RESTRICTED NET ASSETS As stipulated by the relevant PRC laws and regulations, PRC entities are required to make appropriations from net income as determined in accordance with the PRC GAAP to non-distributable statutory reserve, which includes a statutory surplus reserve and a statutory welfare reserve (the “reserve fund”), and a development fund. The PRC laws and regulations require that annual appropriations of 10% of after-tax income should be set aside prior to payments of dividends as statutory surplus reserve until the balance reaches 50% of the PRC entity registered capital. In private school sector, the PRC laws and regulations require that certain amount should be set aside as development fund prior to payments of dividends. In the case of for-profit private school, this amount should be no less than 10% of the audited annual net income of the school, while in the case of a non-profit private school, this amount should be no less than 10% of audited annual increase in the non-restricted net assets of the school, if any. The statutory reserve may be applied against prior year losses, if any, and may be used for general business expansion and production or increase in registered capital of the entities. For the years ended February 28, 2021 and 2022, the Group made apportions of $1,721 and $40,489 to the statutory surplus reserve, respectively, and made $36,852 and reversed $7,412 to the development fund, respectively. 24. STATUTORY RESERVES AND RESTRICTED NET ASSETS - continued As a result of these PRC laws and regulations and the requirement that distribution by PRC entities can only be paid out of distributable profits computed in accordance with PRC GAAP, the PRC entities are restricted from transferring a portion of their net assets to the Group. Amounts restricted include paid-in capital and the statutory reserve of the Company’s PRC subsidiaries, the VIEs and VIEs’ subsidiaries and schools. As of February 28, 2021 and 2022, paid-in capital balance of such entities was $669,242 and $789,132, respectively, and statutory reserve balance was $121,285 and $154,362, respectively. The total of restricted net assets as of February 28, 2021 and 2022 was therefore $790,527 and $943,494, respectively.

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