NIO Inc. Form 6-K Filing Summary

This filing provides a reconciliation of NIO Inc.'s unaudited financial results for the second quarter and six months ended June 30, 2026, between U.S. Generally Accepted Accounting Principles (U.S. GAAP) and International Financial Reporting Standards (IFRS). The report details the material differences in accounting policies and their impact on the consolidated financial statements, including the statement of comprehensive loss and balance sheets. Key areas of difference include share-based compensation, convertible notes, derivative financial instruments, redeemable non-controlling interests, available-for-sale debt securities, equity securities without readily determinable fair value, leases, warranty accrual, and software accounting. The company presents comparative data for the six months ended June 30, 2026 and June 30, 2025, highlighting the adjustments made to align with IFRS. This reconciliation is a requirement for NIO Inc. as a secondary listed issuer on the Hong Kong Stock Exchange.