SEC comment letter
SEC correspondence
SEC staff questioned Bilibili Inc.'s accounting for fair value
Letter dated 2026-06-25; published on EDGAR 2026-10-28 — the SEC releases comment letters only after the review closes.
We note your disclosure of the underlying factors behind the change in “Net investment loss, net (including impairments”, which primarily includes return earned on financial products issued by banks and other financial institutions and the fair value change of investments. In that regard, please quantify the amounts related to these factors as well as any amount due to impairments and their reasons in future filings…
Evidence
- Direction
- staff to company
- Letter dated
- 2026-06-25
- Published on edgar
- 2026-10-28
- Reviewing
- Bilibili Inc. Form 20-F for the Fiscal Year Ended December 31, 2025 Filed April 16, 2026 File No. 001-38429 Dear Rui Chen: We have limited our review of your fi
- Source
- SEC staff comment letter (UPLOAD)
- Topics
- MD&A, Fair value, Income taxes, Goodwill and impairment
- Why
- SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.