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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:外国发行人报告(业绩相关)
美股SEC公告 ·  2024/09/05 21:22

牛牛AI助手已提取核心信息

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.
蔚来公司发布了其2024年上半年美国通用会计准则与国际财务报告准则之间差异的调解声明。该声明涵盖了包括股票基础补偿、可转换票据和金融工具等关键调整领域。调解结果揭示了几个领域的重要会计差异:可转换票据在国际财务报告准则下按公允价值计量,而在美国通用会计准则下按摊销成本计量;股票基础补偿遵循不同的确认方法;保修应计计算在国际财务报告准则下考虑了现值因素。这些调整影响了资产负债表和收入表的呈现。该公司维持加权表决权(WVR)结构,创始人李斌通过C类普通股控制38.5%的表决权。由独立董事组成的提名和ESG委员会负责监督公司治理,并监控公司与WVR受益人之间潜在的利益冲突。
蔚来公司发布了其2024年上半年美国通用会计准则与国际财务报告准则之间差异的调解声明。该声明涵盖了包括股票基础补偿、可转换票据和金融工具等关键调整领域。调解结果揭示了几个领域的重要会计差异:可转换票据在国际财务报告准则下按公允价值计量,而在美国通用会计准则下按摊销成本计量;股票基础补偿遵循不同的确认方法;保修应计计算在国际财务报告准则下考虑了现值因素。这些调整影响了资产负债表和收入表的呈现。该公司维持加权表决权(WVR)结构,创始人李斌通过C类普通股控制38.5%的表决权。由独立董事组成的提名和ESG委员会负责监督公司治理,并监控公司与WVR受益人之间潜在的利益冲突。

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