百济神州:美股和A股报表分别按美国公认会计原则和中国企业会计准则编制
Jin Rong Jie·2026-01-30 09:37

Group 1 - The core issue raised by investors is the significant discrepancy in interest income and income tax between the US and A-share reports of the company, specifically highlighting a negative interest income of -15.8 million USD (approximately -110 million RMB) in the US market for 2021, compared to an interest income of 44.1 million RMB in the A-share annual report [1] - The company clarified that the financial statements for the US and A-share are prepared according to different accounting standards, namely US Generally Accepted Accounting Principles (GAAP) and Chinese Accounting Standards, and referred investors to the section on "Differences in Accounting Data under Domestic and Foreign Accounting Standards" in the A-share financial report for more details [1]

BeiGene-百济神州:美股和A股报表分别按美国公认会计原则和中国企业会计准则编制 - Reportify