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6-K: Report of foreign private issuer (related to financial reporting)

6-K: Report of foreign private issuer (related to financial reporting)

6-K：外國發行人報告（業績相關）
美股SEC公告 ·  2024/09/05 06:22

Moomoo AI 已提取核心訊息

NIO Inc. has published its reconciliation statement detailing the differences between U.S. GAAP and IFRS accounting standards for H1 2024. The statement covers key adjustments in areas including share-based compensation, convertible notes, and financial instruments.The reconciliation reveals significant accounting differences in several areas: convertible notes are measured at fair value under IFRS versus amortized cost under U.S. GAAP; share-based compensation follows different recognition methods; and warranty accrual calculations incorporate present value considerations under IFRS. These adjustments impact both the balance sheet and income statement presentations.The company maintains a weighted voting rights (WVR) structure, with founder Bin Li controlling 38.5% of voting rights through Class C ordinary shares. The Nominating and ESG Committee, comprised of independent directors, oversees corporate governance and monitors potential conflicts of interest between the company and the WVR beneficiary.
NIO Inc. has published its reconciliation statement detailing the differences between U.S. GAAP and IFRS accounting standards for H1 2024. The statement covers key adjustments in areas including share-based compensation, convertible notes, and financial instruments.The reconciliation reveals significant accounting differences in several areas: convertible notes are measured at fair value under IFRS versus amortized cost under U.S. GAAP; share-based compensation follows different recognition methods; and warranty accrual calculations incorporate present value considerations under IFRS. These adjustments impact both the balance sheet and income statement presentations.The company maintains a weighted voting rights (WVR) structure, with founder Bin Li controlling 38.5% of voting rights through Class C ordinary shares. The Nominating and ESG Committee, comprised of independent directors, oversees corporate governance and monitors potential conflicts of interest between the company and the WVR beneficiary.
蔚來公司發佈了其2024年上半年美國通用會計準則與國際財務報告準則之間差異的調解聲明。該聲明涵蓋了包括股票基礎補償、可轉換票據和金融工具等關鍵調整領域。調解結果揭示了幾個領域的重要會計差異：可轉換票據在國際財務報告準則下按公允價值計量，而在美國通用會計準則下按攤銷成本計量；股票基礎補償遵循不同的確認方法；保修應計計算在國際財務報告準則下考慮了現值因素。這些調整影響了資產負債表和收入表的呈現。該公司維持加權表決權（WVR）結構，創始人李斌通過C類普通股控制38.5%的表決權。由獨立董事組成的提名和ESG委員會負責監督公司治理，並監控公司與WVR受益人之間潛在的利益衝突。
蔚來公司發佈了其2024年上半年美國通用會計準則與國際財務報告準則之間差異的調解聲明。該聲明涵蓋了包括股票基礎補償、可轉換票據和金融工具等關鍵調整領域。調解結果揭示了幾個領域的重要會計差異：可轉換票據在國際財務報告準則下按公允價值計量，而在美國通用會計準則下按攤銷成本計量；股票基礎補償遵循不同的確認方法；保修應計計算在國際財務報告準則下考慮了現值因素。這些調整影響了資產負債表和收入表的呈現。該公司維持加權表決權（WVR）結構，創始人李斌通過C類普通股控制38.5%的表決權。由獨立董事組成的提名和ESG委員會負責監督公司治理，並監控公司與WVR受益人之間潛在的利益衝突。
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該公告為獨立文件：

獨立文件1  查看翻譯

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