Trip.com Group (TCOM) adds U.S. GAAP to IFRS reconciliation to 2025 reports
Rhea-AI Filing Summary
Trip.com Group Limited furnished a Form 6-K to highlight that it has filed its annual report on Form 20-F for the fiscal year ended December 31, 2025. The company also published a Hong Kong annual report for the same period, which includes a supplemental reconciliation between financial statements prepared under U.S. GAAP and International Financial Reporting Standards.
This reconciliation disclosure, required by the HKEX Listing Rules, is provided to investors as exhibit 99.1 to the Form 6-K.
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Key Figures
Fiscal year end: December 31, 2025
Form type: Form 6-K
Exhibit number: Exhibit 99.1
+1 more
4 metrics
Fiscal year end
December 31, 2025
Period covered by Form 20-F and Hong Kong annual report
Form type
Form 6-K
Report of foreign private issuer furnishing supplemental disclosure
Exhibit number
Exhibit 99.1
Supplemental reconciliation between U.S. GAAP and IFRS
Annual report form
Form 20-F
U.S. annual report for year ended December 31, 2025
Key Terms
Form 20-F, U.S. GAAP, International Financial Reporting Standards, HKEX Listing Rules, +1 more
5 terms
Form 20-F regulatory
"filed its annual report on Form 20-F for the fiscal year ended December 31, 2025"
Form 20-F is the standardized annual disclosure that non-U.S. companies must file with the U.S. securities regulator when their shares are traded in the U.S.; it contains audited financial statements, a plain-language description of the business, management discussion, governance details and key risk factors. It matters to investors because it provides a consistent, comparable company “report card” and rulebook, helping buyers assess financial health, governance and risks before investing.
U.S. GAAP financial
"consolidated financial statements of the Company prepared under the U.S. GAAP and International Financial Reporting Standards"
U.S. GAAP is a set of rules and standards that companies in the United States follow to prepare their financial reports. It helps ensure that financial information is consistent and clear, so investors and others can compare and understand a company's financial health easily.
International Financial Reporting Standards financial
"reconciliation Between U.S. GAAP and International Financial Reporting Standards"
International Financial Reporting Standards are a common set of accounting rules used by companies in many countries to prepare and present their financial statements. They matter to investors because they make results easier to compare across borders — like using the same measuring tape — so investors can assess profitability, cash flow and risk more reliably and spot differences that come from business performance rather than differing accounting methods.
HKEX Listing Rules regulatory
"pursuant to the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited (the “HKEX Listing Rules”)"
Form 6-K regulatory
"FORM 6-K REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16"
A Form 6-K is a report that companies listed in certain countries file to provide important updates, such as financial results, corporate changes, or other significant information, to regulators and investors. It functions like an official company update or news release, helping investors stay informed about developments that could affect their investment decisions.
AI-generated analysis. How Rhea-AI works. Not financial advice.
FAQ
What does Trip.com Group (TCOM) disclose in this Form 6-K?
Trip.com Group uses this Form 6-K to note that it has filed its Form 20-F annual report for the year ended December 31, 2025, and to provide a supplemental reconciliation between U.S. GAAP and IFRS, which appears as exhibit 99.1 linked to its Hong Kong annual report.
What period does Trip.com Group’s latest annual reports cover?
Both Trip.com Group’s Form 20-F and its Hong Kong annual report cover the fiscal year ended December 31, 2025. The Form 6-K simply points investors to these full-year financial disclosures and adds the required reconciliation between U.S. GAAP and IFRS accounting bases.
Why does Trip.com Group (TCOM) provide a U.S. GAAP to IFRS reconciliation?
Trip.com Group provides the reconciliation because the HKEX Listing Rules require supplemental disclosure of material differences between U.S. GAAP and IFRS. This helps Hong Kong investors compare the company’s financial statements with other issuers that report under International Financial Reporting Standards.
Where can investors find the reconciliation between U.S. GAAP and IFRS for Trip.com Group?
The reconciliation of material differences between Trip.com Group’s U.S. GAAP and IFRS financial statements is included in the company’s Hong Kong annual report for the year ended December 31, 2025, and is attached to the Form 6-K filing as exhibit 99.1 for reference.
Does this Trip.com Group Form 6-K include new earnings data?
The Form 6-K itself does not introduce new earnings figures. It primarily references the already filed Form 20-F for the year ended December 31, 2025, and adds a supplemental reconciliation between U.S. GAAP and IFRS as required by the HKEX Listing Rules for Hong Kong reporting purposes.