NIO(NIO) - 2023 Q3 - Quarterly Report

Exhibit 99.1 Reconciliation between U.S. GAAP and International Financial Reporting Standards The Company's consolidated financial statements for its primary listing in the United States are prepared in accordance with the accounting principles generally accepted in the United States of America (the "U.S. GAAP"). As a secondary listed issuer of the Hong Kong Stock Exchange, the Company is required to include a reconciliation statement in our annual financial statements starting from the first full financial ...