WB(WB) - 2022 Q4 - Annual Report

Exhibit 99.1 Reconciliation between U.S. GAAP and International Financial Reporting Standards The consolidated financial statements are prepared in accordance with U.S. GAAP, which differ in certain respects from International Financial Reporting Standards (“IFRS”). The effects of material differences between the consolidated financial statements of the Group prepared under U.S. GAAP and IFRS are as follows: Reconciliation of consolidated statements of comprehensive income data (in US$ thousands): For the Y ...