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BeiGene, Ltd.

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FY2017 Annual Report · BeiGene, Ltd.
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19APR201806302912

2017 Annual Report on Form 10-K

24AUG201511041657

UNITED STATES 
SECURITIES AND EXCHANGE COMMISSION 
Washington, D.C. 20549 

FORM 10-K 

(Mark One) 
 

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 

 

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 

For the transition period from                          to                          

For the fiscal year ended December 31, 2017 
OR 

Commission file number: 001-37686 
BEIGENE, LTD. 
(Exact Name of Registrant as Specified in its Charter) 

Cayman Islands 
(State or Other Jurisdiction of 
Incorporation or Organization) 

c/o Mourant Ozannes Corporate Services (Cayman) Limited 
94 Solaris Avenue, Camana Bay 
Grand Cayman 
Cayman Islands 
(Address of Principal Executive Offices) 

98-1209416 
(I.R.S. Employer 
Identification No.) 

KY1-1108 
(Zip Code) 

+1 (345) 949 4123 
(Registrant’s Telephone Number, Including Area Code) 

Securities registered pursuant to Section 12(b) of the Act: 

Title of each class 
American Depositary Shares, each representing 13 ordinary shares, par 
value $0.0001 per share 
Ordinary Shares, par value $0.0001 per share* 

Securities registered pursuant to Section 12(g) of the Act: None 

Name of each exchange on which registered 
The NASDAQ Stock Market LLC 

The NASDAQ Stock Market LLC 

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes   No  

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Exchange Act. Yes   No  

Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 

12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes   No  

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and 

posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes   No  

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant’s 

knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.  

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large 

accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one): 

Large accelerated filer  

Accelerated filer  

Non-accelerated filer  
(Do not check if a 
smaller reporting company) 

Smaller reporting company  
Emerging growth company  

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial 

accounting standards provided pursuant to Section 13(a) of the Exchange Act.

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes   No 

As of June 30, 2017, the last day of the registrant’s most recently completed second fiscal quarter, the aggregate market value of the ordinary shares, including in the form of 
American Depositary Shares, or ADSs, each representing 13 ordinary shares, held by non-affiliates of the registrant was approximately $816.0 million, based upon the closing price of the 
registrant’s ADSs on June 30, 2017. 

As of February 19, 2018, 696,342,730 ordinary shares, par value $0.0001 per share, were outstanding, of which 483,267,109 ordinary shares were held in the form of 37,174,393 

ADSs. 

The registrant intends to file a definitive proxy statement pursuant to Regulation 14A within 120 days of the end of the fiscal year ended December 31, 2017. Portions of such 

definitive proxy statement are incorporated by reference into Part III of this Annual Report on Form 10-K 

*Not for trading, but only in connection with the registration of the American Depositary Shares. 

DOCUMENTS INCORPORATED BY REFERENCE 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
BeiGene, Ltd. 
Annual Report on Form 10-K 
TABLE OF CONTENTS 

PART I 

Page 

Item 1.  Business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Item 1A.  Risk Factors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Item 1B.  Unresolved Staff Comments  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Item 2. 
Properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Item 3.  Legal Proceedings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Item 4.  Mine Safety Disclosures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

3
43
90
90
91
91

PART II 

Item 5.  Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity 

92
Securities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Item 6. 
95
Selected Consolidated Financial Data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Item 7.  Management’s Discussion and Analysis of Financial Condition and Results of Operations . . . . . . . . . . . .  
97
Item 7A.  Quantitative and Qualitative Disclosures About Market Risk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   115
Item 8. 
Financial Statements and Supplementary Data. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   116
Item 9.  Changes in and Disagreements With Accountants on Accounting and Financial Disclosure . . . . . . . . . . . .   116
Item 9A.  Controls and Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   116
Item 9B.  Other Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   117

PART III 

Item 10.  Directors, Executive Officers and Corporate Governance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   118
Item 11.  Executive Compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   118
Item 12.  Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters . . .   118
Item 13.  Certain Relationships and Related Transactions, and Director Independence . . . . . . . . . . . . . . . . . . . . . . . .   118
Item 14.  Principal Accounting Fees and Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   118

PART IV 

Item 15.  Exhibits, Financial Statement Schedules  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   119
Item 16.  Form 10-K Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   119

SIGNATURES 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Forward-Looking Statements and Market Data 

This Annual Report on Form 10-K, or Annual Report, contains forward-looking statements that involve substantial 

risks and uncertainties. All statements other than statements of historical facts contained in this Annual Report, including 
statements regarding our strategy, future operations, future financial position, future revenue, projected costs, prospects, 
plans, objectives of management and expected growth, are forward-looking statements. These statements involve known 
and unknown risks, uncertainties and other important factors that may cause our actual results, performance or 
achievements to be materially different from any future results, performance or achievements expressed or implied by 
the forward-looking statements. 

Forward looking statements are often identified by the use of words such as, but not limited to, “anticipate,” 
“believe,” “can,” “continue,” “could,” “estimate,” “expect,” “intend,” “may,” “plan,” “project,” “seek,” “should,” 
“target,” “will,” “would” and similar expressions or variations intended to identify forward-looking statements, although 
not all forward-looking statements contain those identifying words. These forward-looking statements include, among 
other things, statements about: 

• 

• 

• 

• 

• 

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• 

• 

• 

• 

• 

• 

• 

• 

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the initiation, timing, progress and results of our preclinical studies and clinical trials and our research and 
development programs 

our ability to advance our drug candidates into, and successfully complete, clinical trials; 

our reliance on the success of our clinical-stage drug candidates; 

the timing or likelihood of regulatory filings and approvals; 

the commercialization of our drugs and drug candidates, if approved; 

our ability to further develop sales and marketing capabilities; 

the pricing and reimbursement of our drug candidates, if approved; 

the implementation of our business model, strategic plans for our business, drug candidates and technology; 

the scope of protection we (or our licensors) are able to establish and maintain for intellectual property rights 
covering our drugs, drug candidates and technology; 

our ability to operate our business without infringing, misappropriating or otherwise violating the intellectual 
property rights and proprietary technology of third parties; 

costs associated with enforcing or defending against intellectual property infringement, misappropriation or 
violation; product liability; and other claims; 

regulatory developments in the United States, China, the United Kingdom, the European Union and other 
jurisdictions; 

the accuracy of our estimates regarding expenses, revenues, capital requirements and our need for additional 
financing; 

the potential benefits of strategic collaboration and licensing agreements and our ability to enter into strategic 
arrangements; 

our ability to maintain and establish collaborations or licensing agreements; 

our reliance on third parties to conduct drug development, manufacturing and other services; 

1 

• 

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the rate and degree of market access and acceptance of our drugs and drug candidates, if approved; 

developments relating to our competitors and our industry, including competing therapies; 

the size of the potential markets for our drugs and drug candidates and our ability to serve those markets; 

our ability to effectively manage our anticipated growth; 

our ability to attract and retain qualified employees and key personnel; 

statements regarding future revenue, hiring plans, expenses, capital expenditures, capital requirements and share 
performance; 

the future trading price of our American Depositary Shares, or ADSs, and impact of securities analysts’ reports 
on these prices; and 

other risks and uncertainties, including those listed under “Part I—Item 1A—Risk Factors.” 

These forward-looking statements are only predictions and we may not actually achieve the plans, intentions or 
expectations disclosed in such statements, so you should not place undue reliance on them. Actual results or events could 
differ materially from the plans, intentions and expectations disclosed in the forward-looking statements we make. We 
have based these forward-looking statements largely on our current expectations and projections about future events and 
trends that we believe may affect our business, financial condition and operating results. We have included important 
factors in the cautionary statements included in this Annual Report, particularly in “Part I—Item 1A—Risk Factors,” 
that could cause actual future results or events to differ materially from the forward-looking statements that we make. 
Our forward-looking statements do not reflect the potential impact of any future acquisitions, mergers, dispositions, joint 
ventures or investments we may make. 

You should read this Annual Report and the documents that we have filed as exhibits to the Annual Report with the 

understanding that our actual future results may be materially different from what we expect. We do not assume any 
obligation to update any forward-looking statements whether as a result of new information, future events or otherwise, 
except as required by applicable law. 

This Annual Report includes statistical and other industry and market data that we obtained from industry 

publications and research, surveys and studies conducted by third parties. Industry publications and third-party research, 
surveys and studies generally indicate that their information has been obtained from sources believed to be reliable, 
although they do not guarantee the accuracy or completeness of such information. While we believe these industry 
publications and third-party research, surveys and studies are reliable, you are cautioned not to give undue weight to this 
information. 

2 

 
 
Unless the context requires otherwise, references in this report to “BeiGene,” the “Company,” “we,” “us,” and 

“our” refer to BeiGene, Ltd. and its subsidiaries, on a consolidated basis. 

PART I 

Item 1. Business 

Overview 

We are a commercial-stage biopharmaceutical company focused on developing and commercializing innovative 

molecularly targeted and immuno-oncology drugs for the treatment of cancer. We have three internally-developed late-
stage clinical drug candidates: 

•  Zanubrutinib (BGB-3111) — an investigational small molecule inhibitor of Bruton’s tyrosine kinase, or BTK, 

that is currently being evaluated in a broad pivotal clinical program globally and in China as a potential 
monotherapy and in combination with other therapies to treat various lymphomas, and for which we expect to 
file for approval in China in 2018 for the treatment of mantle cell lymphoma, or MCL; 

•  Tislelizumab (BGB-A317) — an investigational humanized monoclonal antibody against the immune 

checkpoint receptor PD-1 that is currently being evaluated in a broad pivotal clinical program globally and in 
China, as a potential monotherapy and in combination with other therapies to treat various solid and 
hematological cancers, and for which we expect to file for approval in China in 2018 for the treatment of 
Hodgkin’s lymphoma, or HL; and 

•  Pamiparib (BGB-290) — an investigational small molecule inhibitor of the PARP1 and PARP2 enzymes that 
is being evaluated in a pivotal clinical trial in China, with a global pivotal trial expected in 2018, as a potential 
monotherapy and in combination with other therapies to treat various solid tumors.  

In addition, we have two internally-developed drug candidates in Phase 1 clinical development: lifirafenib (BGB-

283), an investigational RAF dimer inhibitor, and BGB-A333, an investigational humanized monoclonal antibody 
against the immune checkpoint receptor ligand PD-L1.  

In 2017, we entered into a strategic collaboration with Celgene Corporation, or Celgene, in which we granted 

Celgene exclusive rights to develop and commercialize tislelizumab for solid tumors in the United States, Europe, Japan, 
and the rest of the world outside of Asia. We retained rights to tislelizumab for solid tumors in Asia (ex-Japan) and for 
hematological malignancies and internal combinations globally. In connection with the Celgene collaboration, we 
obtained an exclusive license to market Celgene’s approved cancer therapies ABRAXANE®, REVLIMID®, and 
VIDAZA® in China, excluding Hong Kong, Macau and Taiwan, which has allowed us to generate product revenue in 
China since September 2017.  We also obtained Celgene’s commercial operations and personnel in China, which we 
expect to expand in preparation for the potential launch of our own internally-developed drug candidates and our other 
in-licensed drug candidates in China. 

We initially started as a research and development company in Beijing in 2010, and have since become a fully-
integrated global biopharmaceutical company with operations in China in Beijing, Suzhou, Guangzhou and Shanghai 
and operations in the United States in Cambridge, MA; Fort Lee, NJ; and Emeryville and San Mateo, CA.  As of 
January 1, 2018, we had a global team of over 900 employees, including a research team of over 150 employees in 
Beijing, a clinical team of over 300 employees in the United States, China and Australia, and a growing commercial 
team of over 200 employees in China. In addition, we have a facility in Suzhou for the manufacture of commercial-scale 
small molecule and pilot-scale biologics, and another facility under construction in Guangzhou for the manufacture of 
commercial-scale biologics.  

3 

 
Our Strategy 

Our mission is to become a global leader in the discovery, development and commercialization of innovative, 
molecularly targeted and immuno-oncology drugs for the treatment of cancer. To achieve our mission, over the last 
several years we have developed broad internal capabilities from research to global clinical development, manufacturing 
and commercialization platforms in China. We have a portfolio of cancer therapeutics consisting of three marketed 
products in China, as well as five development-stage and two development-stage-ready drug candidates, that we plan to 
continue to expand through both internal research and business development efforts.  In the near term, we are focused on 
pursuing three significant opportunities: 

•  Globally develop and commercialize our lead drug candidate, zanubrutinib, a potentially best-in-class 
BTK inhibitor. Zanubrutinib is an investigational small molecule inhibitor of BTK that is currently being 
evaluated as a monotherapy and in combination with other therapies to treat various lymphomas. Our clinical 
experience to date suggest a potentially best-in-class profile, including a suggestion of deep responses in 
Waldenstrom’s macroglobulinemia, or WM, favorable response rate, depth and durability in chronic 
lymphocytic leukemia, or CLL, and potentially differentiated activity in combination with the CD20 antibody, 
obinutuzumab, in follicular lymphoma, or FL, and other cancers. In order to pursue this opportunity, we are 
conducting a broad pivotal clinical program globally and in China to build the clinical evidence to maximize 
potential commercialization opportunities. 

•  Develop and commercialize our investigational checkpoint inhibitor, tislelizumab, in a rapidly and 

favorably evolving China market. China is the second largest pharmaceutical market in the world based on 
revenue, and the oncology sector grew 20% year over year during the last five years, according to McKinsey 
research. We believe that there is a large and growing opportunity for novel cancer therapeutics in China based 
on significant unmet medical need, a large target patient population, expanding reimbursement coverage, and 
increasing patient affordability and willingness to pay. We believe that the market opportunity for PD-1/PD-L1 
antibody therapies in China may be especially attractive, as this class of agents have demonstrated anti-tumor 
activity in all four of the most common tumors in China: lung, gastric, liver and esophageal cancers. Our 
collaboration with Celgene allows us to have a broad development program targeting both global and China 
approvals. We believe that we are uniquely positioned to capture this opportunity with our strategic Celgene 
collaboration, our strong presence in China, and our integrated global and China development capabilities. 

•  Take advantage of significant regulatory reforms in China that provide access to more than twice the 
cancer patients available for clinical trials compared to the United States and Europe combined, and 
allow China to become an integral part of global drug development. Historically, the regulatory 
environment in China has been considered highly challenging, with clinical development significantly delayed 
and approval taking much longer than in the United States and Europe. To address these challenges, the China 
State Council and the China Food and Drug Administration, or CFDA, have issued a series of reform policies 
and opinions, which, among many things, are expected to expand clinical patient access and expedite 
development and approval by removing delays and creating an environment with international quality standards 
for drug development, manufacturing and commercialization in China. We expect that these regulatory reforms 
will allow China to become an integral part of global drug development programs, and the ability to effectively 
operate in China and integrate trials conducted in China with those in the rest of the world will be of increasing 
strategic importance, as it opens up access to more than twice the number of cancer patients in China compared 
to the United States and Europe combined. We are already taking advantage of the opportunities created by 
these regulatory reforms by conducting and leading dual-purpose global / China registration trials under our 
collaboration with Celgene. In addition, we have pursued and plan to continue to pursue business development 
opportunities, such as our collaboration with Mirati Therapeutics, in which development in China is expected to 
contribute to, and potentially accelerate, the global development program.  

4 

 
 
We believe that our experience in China as a domestic company committed to global standards of innovation and 

quality, our global development team and strategy, and our research, development, manufacturing and commercial 
capabilities in China, all uniquely position us to capitalize on these opportunities. 

Our Pipeline and Commercial Products 

The following table summarizes the status of our pipeline and commercial products as of February 28, 2018: 

Program (Target)

Commercial 
Rights

Dose Esc

Dose Exp

Pivotal

Phase 1a Phase 1b Phase 2* Phase 2** Phase 3

Lead Indications

zanubrutinib (BGB-3111, BTK)

Worldwide

zanubrutinib + GAZYVA® (BTK + CD20)

Worldwide

tislelizumab (BGB-A317, PD-1)

Worldwide for
hem malignancy,
Asia ex-Japan for
solid tumors¹

tislelizumab + pamiparib (PD-1 + PARP)

Worldwide

tislelizumab + zanubrutinib (PD-1 + BTK)

Worldwide

pamiparib (BGB-290, PARP)

Worldwide²

pamiparib + TMZ (PARP + Chemo)

Worldwide²

• WM, 1L CLL/SLL
•

R/R MCL, R/R CLL/SLL, WM

• R/R FL

•
•

•

•

•
•

•

2L NSCLC, 1L HCC, 2L ESCC
2L NSCLC, 1L HCC, 2L ESCC, R/R HL (Pivotal phase 2), 2L+ UC
(Pivotal phase 2)

Solid tumors

B-cell malignancies

Solid tumors
3L gBRCA+ ovarian cancer

Solid tumors

pamiparib + RT/TMZ (PARP + RT/Chemo)

Worldwide²

• Glioblastoma

lifirafenib (BGB-283, RAF Dimer)

Worldwide²

BGB-A333 +/- tislelizumab (PD-L1 +/- PD-1)

Worldwide

REVLIMID® (IMiD)***

ABRAXANE® (Albumin-bound paclitaxel)

VIDAZA®

 (hypomethylating agent)

CC-122 (CELMoD)

China

China

China

China

sitravatinib (multi-kinase inhibitor)

Asia ex-Japan,
AU, NZ3

Planned

Planned

Marketed

Marketed

Marketed

•
•

•

•

•

•

B-Raf- or K-RAS/N-RAS-mutated solid tumors
B-Raf- or K-RAS/N-RAS-mutated solid tumors

Solid tumors

R/R MM (marketed), NDMM (marketed), R/R NHL (Phase 3)

Breast cancer

MDS, AML with 20-30% bone marrow blasts, CMMoL

• R/R DLBCL and NHL

• NSCLC

China

Global (ex-China)

Abbreviations: Dose Esc = dose escalation; Dose Exp = dose expansion; WM = Waldenstrom’s macroglobulinemia; 1L = first line; CLL = 
chronic lymphocytic leukemia; SLL = small lymphocytic lymphoma; R/R = relapsed / refractory; FL = follicular lymphoma; 2L = second line; 
NSCLC = non-small cell lung cancer; HCC = hepatocellular carcinoma; ESCC = esophageal squamous cell carcinoma; HL = Hodgkin’s 
lymphoma; UC = urothelial carcinoma; gBRCA = germline BRCA; TMZ = temozolomide; RT = radiotherapy; IMiD = immunomodulatory 
drugs; MM = multiple Myeloma; ND = newly diagnosed; NHL = non-Hodgkin’s lymphoma; MDS = myelodysplastic syndrome; AML = acute 
myeloid leukemia; CMMoL = chronic myelomonocytic leukemia; DLBCL = diffuse large B-cell lymphoma;  

Some indications will not require a non-pivotal Phase 2 clinical trial prior to beginning pivotal Phase 2 or 3 clinical trials. 

* 
**  Confirmatory clinical trials post-approval are required for accelerated approvals.  
***  REVLIMID® approved as a combination therapy with dexamethasone. 
1   Celgene has the right to develop and commercialize tislelizumab in solid tumors in the United States, Europe, Japan and the rest-of-world 

outside of Asia.  
Limited collaboration with Merck KGaA. 

2  

Our Clinical-Stage Drug Candidates 

Zanubrutinib (BGB-3111), a Bruton’s Tyrosine Kinase Inhibitor 

Zanubrutinib is an investigational small molecule inhibitor of BTK that is currently being evaluated in a broad 
pivotal clinical program globally and in China as a monotherapy and in combination with other therapies to treat various 
lymphomas. Zanubrutinib has demonstrated higher selectivity against BTK than IMBRUVICA® (ibrutinib) an approved  

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BTK inhibitor, based on biochemical assays, higher exposure than ibrutinib based on their respective Phase 1 experience 
in separate studies, and sustained 24-hour BTK occupancy in both the peripheral blood and lymph node compartments. 

Mechanism of Action 

BTK is a key component of the B-cell receptor, or BCR, signaling pathway and is an important regulator of cell 

proliferation and cell survival in various lymphomas. BTK inhibitors block BCR-induced BTK activation and its 
downstream signaling, leading to growth inhibition and cell death in certain malignant white blood cells called B-cells. 
Zanubrutinib is an orally active inhibitor that covalently binds to BTK, resulting in irreversible inactivation of the 
enzyme.  

Market Opportunity and Competition 

Lymphomas are a group of blood-borne cancers involving lymphatic cells of the immune system. They can be 
broadly categorized into non-Hodgkin’s lymphomas, or NHL, and HL. Depending on the origin of the cancer cells, 
lymphomas are also characterized as B-cell or T-cell lymphomas. B-cell lymphomas make up approximately 85% of 
NHLs and comprise a variety of specific diseases involving B-cells at differing stages of maturation or differentiation. 
According to the statistics from the Surveillance, Epidemiology and End Results, or SEER, program of the U.S. National 
Cancer Institute, there were 72,240 new NHL cases and 20,140 deaths, and 20,110 new CLL cases and 4,660 deaths in 
2017 in the United States. According to a published study (Chen et al., Cancer Statistics in China, 2015, CA Cancer 
J. Clin. 2016; 66(2):115-32), which we refer to as Chen et al. 2016, and GLOBOCAN 2012 analyses on cancer statistics 
in China, there are an estimated 42,000 to 88,000 new lymphoma cases and 26,000 to 53,000 deaths in China each year.  

Conventional methods of treating lymphomas vary according to the specific disease or histology, but generally 

include chemotherapy, antibodies directed at CD20, and, less frequently, radiation. Recently, significant progress has 
been made in the development of new therapies for lymphomas, including BTK inhibitors, the PI3K delta inhibitor, 
idelalisib, and the Bcl-2 inhibitor, venetoclax. In addition, there are other inhibitors of BCR signaling pathways in 
development, targeting PI3K delta/gamma, IRAK4 and SYK, for example.  

The BTK inhibitor ibrutinib was first approved by the U.S. Food and Drug Administration, or the FDA, in 2013 for 

the treatment of patients with MCL who have received at least one prior therapy. Since 2013, ibrutinib has received 
supplemental FDA approvals for the treatment of patients with CLL, CLL patients with 17p deletion, patients with WM, 
patients with marginal zone lymphoma, or MZL, who have received at least one prior anti-CD20-based therapy, and 
patients with chronic graft versus host disease after failure of one or more lines of systemic therapy. Ibrutinib is also 
approved by the European Medicines Agency, or the EMA, for treatment of patients with MCL, CLL, or WM. Ibrutinib 
has been approved in over 40 countries, and it was approved and launched in China at the end of 2017. Reported global 
sales of ibrutinib were approximately $3.2 billion in 2017. Another BTK inhibitor, CALQUENCE® (acalabrutinib) was 
approved by the FDA in 2017 under accelerated approval for the treatment of patients with MCL who have received at 
least one prior therapy. 

Summary of Clinical Results 

As of January 29, 2018, we have enrolled more than 1,000 patients and healthy adults in clinical trials of 
zanubrutinib, including trials of zanubrutinib in combination trials with other therapies, which we refer to as 
combination trials. A multi-center, open-label Phase 1 trial is being conducted in Australia, New Zealand, the United 
States, and South Korea to assess the safety, tolerability, pharmacokinetic properties and preliminary activity of 
zanubrutinib as a monotherapy in patients with different subtypes of B-cell malignancies, including WM, CLL/small 
lymphocytic lymphoma, or SLL, FL, and MCL. The initial results of the dose-escalation phase and dose-expansion 
phase of this trial demonstrated that, consistent with zanubrutinib’s pharmacokinetic profile, complete and sustained 24-
hour BTK occupancy in the blood was observed in all tested patients, starting at the lowest dose of 40 mg once daily. In 
addition, sustained full BTK occupancy was observed in the lymph nodes especially for the 160 mg twice daily dosing 
regimen.  

6 

Waldenstrom’s Macroglobulinemia  

On June 15, 2017, we presented data from our Phase 1 trial in patients with WM at the 14th International Conference 

on Malignant Lymphoma in Lugano, Switzerland. As of the data cutoff of March 31, 2017, 48 WM patients were 
enrolled in the study. Responses were determined according to the modified Sixth International Workshop on WM 
Criteria. 

Zanubrutinib was observed to be generally well-tolerated with no discontinuation for zanubrutinib-related toxicity. 

Adverse events, or AEs, were generally mild in severity and self-limited. The most frequent AEs (>10%) of any 
attribution among 48 patients evaluable for safety were petechiae/purpura/contusion (35%), upper respiratory tract 
infection (31%), constipation (25%), diarrhea (19%), epistaxis (19%), nausea (17%), cough (15%), anemia (15%), 
headache (15%), neutropenia (13%), and rash (13%), all of which were grade 1 or 2 in severity except for grade 3 or 4 
anemia and neutropenia (8% each) as well as grade 3 or 4 diarrhea and headache (2% each). Five serious adverse events, 
or SAEs, were assessed to be possibly related to zanubrutinib. These included one case each of hemothorax, atrial 
fibrillation, colitis, febrile neutropenia, and headache. Among AEs of special interest, there were a total of three cases of 
atrial fibrillation (all grade 1 or 2), and one case of serious hemorrhage (hemothorax), defined as grade 3 or higher 
hemorrhage or central nervous system hemorrhage of any grade. Three events led to treatment discontinuation, including 
one case each of bronchiectasis, prostate adenocarcinoma, and adenocarcinoma of pylorus. 

At the time of the data cutoff, 42 patients were evaluable for response. Patients not evaluable for efficacy included 

two patients with less than 12 weeks of follow-up, three patients with immunoglobulin M, or IgM, < 500mg/dl at 
baseline, and one patient with inaccurate baseline IgM due to cryoprotein. At a median follow-up of 12.3 months (4.4–
30.5 months), the overall response rate, or ORR, was 90% (38/42 patients) and the major response rate was 76% (32/42 
patients), with very good partial responses, or VGPRs, in 43% (18/42) of patients and partial responses, or PRs in 33% 
(14/42) of patients. There were two cases of disease progression. 

Chronic Lymphocytic Leukemia / Small Lymphocytic Lymphoma 

At the same conference, on June 14, 2017, we also presented the data in patients with CLL/SLL from the same trial. 

As of the data cutoff of March 31, 2017, 69 patients with CLL or SLL (18 treatment naïve, or TN, 51 
relapsed/refractory, or R/R) were enrolled in the trial.  

Zanubrutinib was shown to be generally well-tolerated in CLL/SLL. The most frequent AEs (≥10%) of any 
attribution were petechiae/purpura/contusion (46%), fatigue (29%), upper respiratory tract infection (28%), cough 
(23%), diarrhea (22%), headache (19%), hematuria (15%), nausea (13%), rash (13%), arthralgia (12%), muscle spasms 
(12%), and urinary tract infection (12%). All of these events were grade 1 or 2 except for one case of grade 3 purpura 
(subcutaneous hemorrhage), which was the only major bleeding event. Additional AEs of interest included one case of 
each grade 2 diarrhea and grade 2 atrial fibrillation. A total of 18 SAEs occurred in 13 patients, with no SAE occurring 
in more than one patient. Only one patient discontinued treatment due to an AE, a grade 2 pleural effusion. 

At the time of the data cutoff, 66 patients (16 TN and 50 R/R) had more than 12 weeks of follow-up and were 
evaluable for efficacy, and three other patients had less than 12 weeks of follow-up. After a median follow-up of 10.5 
months (2.2–26.8 months), the ORR was 94% (62/66) with complete responses, or CRs, in 3% (2/66), PRs in 82% 
(54/66), and PRs with lymphocytosis, or PR-Ls, in 9% (6/66) of patients. Stable disease, or SD, was observed in 5% 
(3/66) of patients. The patient with pleural effusion discontinued treatment prior to week 12 and was not evaluable for 
response. There was one instance of Hodgkin’s transformation. In TN CLL/SLL, at a median follow-up time of 7.6 
months (3.7–11.6 months), the ORR was 100% (16/16) with CRs in 6% (1/16), PRs in 81% (13/16) and PR-Ls in 13% 
(2/16) of patients. In R/R CLL/SLL, at a median follow-up time of 14.0 months (2.2–26.8 months), the ORR was 92% 
(46/50) with CRs in 2% (1/50), PRs in 82% (41/50), and PR-Ls in 8% (4/50) of patients. SD was observed in 6% (3/50) 
patients. 

7 

Other Lymphomas 

On December 9, 2017, we presented additional data from our Phase 1 trial at the 59th American Society of 
Hematology, or ASH, Annual Meeting in Atlanta, GA. This dataset included 34 patients in an indolent lymphoma 
cohort, which consisted of 24 patients with FL and 10 patients with MZL, and 65 patients in an aggressive lymphoma 
cohort, which consisted of 27 patients with diffuse large B-cell lymphoma, or DLBCL, and 38 patients with MCL. The 
median follow-up time was 5.6 months (0.3–22.3 months) and 5.1 months (0.1–31.9) for indolent and aggressive 
lymphoma, respectively. 

As of the data cutoff of September 15, 2017, the most frequent AEs (occurring in ≥15% of patients) of any 

attribution among 34 patients with indolent lymphoma were petechiae/purpura/contusion (24%), upper respiratory tract 
infection (21%), nausea (18%) and pyrexia (15%). The most frequently reported grade 3 or greater AEs (occurring in 
≥5% of patients) of any attribution were anemia (9%), neutropenia (9%), urinary tract infection (6%), and abdominal 
pain (6%). SAEs were reported in 11 patients (32%). Of those, four patients had SAEs that were considered possibly 
related to zanubrutinib, including one case each of nausea, urinary tract infection, diarrhea, and creatinine increase. 

The most frequent AEs (occurring in ≥15% of patients) of any attribution among 65 patients with aggressive 

lymphoma were petechiae/purpura/contusion (25%), diarrhea (23%), constipation (22%), fatigue (18%), upper 
respiratory tract infection (18%), anemia (17%), cough (15%), pyrexia (15%), and thrombocytopenia (15%). The most 
frequently reported grade 3 or greater AEs (occurring in ≥5% of patients) of any attribution were anemia (11%), 
neutropenia (9%), thrombocytopenia (9%), and pneumonia (6%). SAEs were reported in 26 patients (40%). Of those, 
three patients had SAEs that were considered possibly related to zanubrutinib, including one case each of peripheral 
edema and joint effusion (occurring in the same patient), pneumonia, and pneumonitis. 

At the time of data cutoff, 26 patients with indolent lymphoma, including 17 patients with FL and nine patients with 
MZL, were evaluable for efficacy. In patients with FL, the ORR was 41%, with CRs in 18% and PRs in 24% of patients. 
SD was observed in 41% of patients. Progressive disease, or PD, was observed in one patient. In patients with MZL, the 
ORR was 78%, with no CRs and PRs in 78% of patients. SD was observed in 22% of patients. No PD was observed. 

Fifty-eight patients with aggressive lymphoma, including 26 patients with DLBCL and 32 patients with MCL, were 

evaluable for efficacy. In patients with DLBCL, the ORR was 31%, with CRs in 15% and PRs in 15% of patients. In 
patients with MCL, the ORR was 88%, with CRs in 25% and PRs in 63% of patients. 

Combination with GAZYVA® (obinutuzumab) 

We are also evaluating zanubrutinib in combination with GAZYVA® (obinutuzumab), an approved anti-CD20 
antibody therapy, in patients with B-cell lymphoma in an Phase 1b trial in Australia, the United States, and South Korea. 
On December 9, 2017, we presented updated preliminary clinical data from this trial at the 59th ASH Annual Meeting in 
Atlanta, GA. As of the data cutoff of September 15, 2017, 45 patients with CLL/SLL and 26 patients with FL were 
enrolled in the trial. The preliminary Phase 1b data demonstrated that the combination was generally well-tolerated and 
was highly active in patients with FL and TN or R/R CLL/SLL.  

At the time of data cutoff, the most common AEs were grades 1 and 2. The most common AEs in patients with 
CLL/SLL (occurring in ≥ 20% of patients) of any attribution were petechiae/purpura/contusion (42%), neutropenia 
(40%), upper respiratory tract infection (36%), fatigue (24%), thrombocytopenia (24%), diarrhea (20%), and pyrexia 
(20%). The most common AEs in patients with FL (occurring in ≥ 20% of patients) of any attribution were upper 
respiratory tract infection (38%), petechia/purpura/contusion (35%), rash (27%), and thrombocytopenia (23%). Grade 3 
or 4 AEs of any attribution reported in ≥ 5% of the CLL/SLL patients included neutropenia (24%) and thrombocytopenia 
(7%). Grade 3 or 4 AEs of any attribution reported in ≥ 5% of the FL patients included neutropenia (12%). There were 
no cases of serious hemorrhage, which is ≥ grade 3 hemorrhage or central nervous system hemorrhage of any grade, 
atrial fibrillation, or grade 3 or above diarrhea. Only one patient with CLL/SLL discontinued treatment due to an AE, a 
case of squamous cell carcinoma, or SCC, in a patient who had a prior history of SCC. This was also the only patient in 
the study who had a fatal AE. 

8 

Forty-five patients with CLL/SLL (20 TN and 25 R/R) and 21 patients with R/R FL were evaluable for efficacy. In 

TN CLL/SLL patients, after a median follow-up of 11.4 months (6.0–17.3 months), the ORR was 95%, with CRs in 35% 
and PRs in 60% of patients. In R/R CLL/SLL patients, at a median follow-up time of 12.7 months (7.9–19.5 months), 
the ORR was 92%, with CRs in 20% and PRs in 72% of patients. In R/R FL patients, at a median follow-up time of 12.1 
months (0.8–19.7 months), the ORR was 76%, with CRs in 38% and PRs in 38% of patients. 

Combination with Tislelizumab 

We are also evaluating zanubrutinib in combination with our investigational anti-PD1 antibody tislelizumab. The 
open-label, multi-center Phase 1b trial is being conducted in Australia and is currently in a dose-escalation phase to be 
followed by a dose-expansion phase. On December 11, 2017, we presented initial data from the ongoing Phase 1b trial at 
the 59th ASH Annual Meeting in Atlanta, GA. The initial dose-escalation data suggested that the combination of 
zanubrutinib and tislelizumab was generally well-tolerated and exhibited anti-tumor activity in patients with B-cell 
malignancies. As of September 15, 2017, 25 patients had been enrolled. There were 13 patients with indolent lymphoma, 
including CLL, FL, MZL, and WM, and 12 patients with aggressive lymphoma, including DLBCL, MCL, and 
transformed lymphoma. The median follow-up time was 5.1 months (0.4–14.1 months). Two cases of autoimmune 
hemolysis occurred in patients with WM in the dose 2 cohort, and one qualified as a dose-limiting toxicity, or DLT. 
These events were not associated with a positive direct antiglobulin test and resolved with immunosuppressive therapy, 
but resulted in the decision to exclude further enrollment of WM patients in the trial. As of the data cutoff date, this 
autoimmune hemolysis is the only DLT case that was observed. 

Among patients with indolent lymphoma, the most common AEs (occurring in ≥ 20% of patients) of any attribution 
were petechiae/purpura/contusion (31%) and thrombocytopenia (23%). Grade 3 and 4 AEs of any attribution reported in 
at least two patients included thrombocytopenia, anemia, and hemolysis (15% each).  In addition to the two cases of 
autoimmune hemolysis, there was one more immune-related event, a grade 4 autoimmune encephalitis. The patient was 
treated with aggressive immunosuppressive therapy and gradually improved over time. 

Among patients with aggressive lymphoma, the most common AEs (occurring in ≥ 20% of patients) of any 

attribution were diarrhea, fatigue, pyrexia, upper respiratory tract infection (33% each), cough (25%), and nausea (25%). 
Grade 3 and 4 AEs of any attribution reported in at least two patients included pyrexia (17%). There was one patient 
with multiple occurrences of grade 2 and 3 pneumonitis.   

At the time of data cutoff, the efficacy-evaluable population consisted of 25 patients. Objective responses were 
observed in 10 patients (40%). By tumor type, two PRs were observed out of five patients with CLL, one CR and one PR 
were observed out of five patients with FL, one VGPR and one minor response were observed out of two patients with 
WM, one CR was observed out of five patients with DLBCL, and three PRs were observed out of five patients with 
transformed lymphoma.   

Clinical Development Plan 

Based on the clinical data to date, we believe that zanubrutinib has a potentially best-in-class profile, and we are 

running a broad global pivotal program in multiple indications. 

Globally, we have an ongoing monotherapy head-to-head Phase 3 trial versus ibrutinib in WM, which is expected to 

complete enrollment by the end of the third quarter of 2018; an ongoing Phase 3 trial compared to bendamustine and 
rituximab in patients with TN CLL/SLL; and an ongoing Phase 2 trial in combination with GAZYVA® (obinutuzumab) 
in patients with FL, which is a pivotal trial for accelerated or conditional approval and will require a confirmatory study. 
We are also planning a Phase 3 trial for head-to-head comparison versus ibrutinib in patients with R/R CLL/SLL.  

In China, we are conducting three separate pivotal Phase 2 trials of zanubrutinib as monotherapy in patients with 
R/R MCL, R/R CLL/SLL, and WM, respectively. We have completed enrollment in the R/R MCL and R/R CLL/SLL 
pivotal trials. Subject to successful completion of the trial, we plan to submit a new drug application, or NDA, in China 
for patients with MCL in 2018. 

9 

Tislelizumab (BGB-A317), a PD-1 Antibody  

Tislelizumab is an investigational humanized monoclonal antibody against the immune checkpoint receptor PD-1 

that is currently being evaluated in pivotal clinical trials globally and in China, and for which we plan to commence 
additional pivotal trials, as a monotherapy and in combination with standard of care to treat various solid and 
hematological cancers. Tislelizumab is designed to bind to and block downstream activity of PD-1, a cell surface 
receptor that plays an important role in downregulating the immune system by preventing the activation of T-cells. 
Tislelizumab has high affinity and specificity for PD-1. It is differentiated from the currently approved PD-1 antibodies 
by an engineered Fc region, which we believe may minimize potentially negative interactions with other immune cells 
based on preclinical data. We have a global strategic collaboration with Celgene for tislelizumab for solid tumors outside 
of Asia (other than Japan) as further described in “—Collaboration Agreements—Celgene”. 

Mechanism of Action 

Cells called cytotoxic T-lymphocytes, or CTLs, provide humans an important self-defense mechanism against 
cancer, patrolling the body, recognizing cancer cells due to immunogenic features that differ from normal cells, and 
killing cancer cells by injecting poisonous proteins into them. T-lymphocytes have various mechanisms built into them 
that prevent them from damaging normal cells, among which is a protein called PD-1 receptor, which is expressed on the 
surface of T-lymphocytes. PD-L1 is an important signaling protein that can engage PD-1. PD-L1 binding to PD-1 sends 
an inhibitory signal inside the T-lymphocyte and abrogates its cytotoxic effects. Many types of cancer cells have 
hijacked the PD-L1 expression system that normally exists in healthy cells. By expressing PD-L1, cancer cells protect 
themselves from being killed by CTLs. Tislelizumab is a monoclonal antibody designed to specifically bind to PD-1, 
without activating the receptor, thereby preventing PD-L1 from engaging PD-1. Therefore, we believe tislelizumab has 
the potential to restore the ability of CTLs to kill cancer cells.  

Market Opportunity and Competition 

A number of PD-1 or PD-L1 antibody drugs have been approved by the FDA. These include Merck’s  
KEYTRUDA® (pembrolizumab), Bristol-Myers Squibb’s OPDIVO® (nivolumab), Roche’s TECENTRIQ® 
(atezolizumab), AstraZeneca’s IMFINZI® (durvalumab), and Pfizer’s BAVENCIO® (avelumab). Several PD-1 or PD-L1 
antibody agents are in clinical development, such as Regeneron’s cemiplimab, Novartis’ PDR-001, Tesaro's TSR042, 
and Pfizer’s PF-06801591. In 2017, global sales of the PD-1 class exceeded $9 billion according to company reports, 
which make some of these therapies among the best-selling and fastest launches in history for oncology drugs, 
confirming the promise of the class. 

We believe there is a large commercial opportunity in China for PD-1 or PD-L1 antibody drugs. Currently available 

clinical data suggest that some of the most prevalent cancers in China, such as lung, gastric, liver and esophageal 
cancers, are responsive to this class of agents. In 2012, 38%, 45%, 51%, and 49% of the worldwide mortalities from 
lung, gastric, liver, and esophageal cancers, respectively, occurred in China, according to the World Health 
Organization. Collectively, these four tumor types comprised over 1.6 million new cases in 2012 in China alone, 
according to the World Health Organization. In addition, China has a higher proportion of PD-1 responsive tumors in its 
total cancer population in comparison to other geographies like the United States and the European Union, or EU. 
According to Chen et al. 2016, the annual incidence of the top 10 PD-1 responsive tumors in China is estimated to be 3 
million out of 4.3 million in total annual cancer incidence. In comparison, the estimated annual incidence of the top 10 
PD-1 responsive tumors is 0.9 million out of 1.7 million in total annual cancer incidence in the United States, and 0.8 
million out of the 1.7 million total in the EU according to SEER program of the U.S. National Cancer Institute and the 
World Health Organization.  

In China, no PD-1 or PD-L1 antibody agents have been approved. The Center for Drug Evaluation, or CDE, under 

the CFDA, released guidance in February 2018 on the requirements for NDA submissions of PD-1/L1 agents, 
specifically for data from single-arm trials on refractory / recurrent advanced cancers without standard-of-care therapies. 
A pre-NDA meeting is required before NDA submission, and a rolling NDA submission will be accepted for PD-1/L1 
therapies. Nivolumab, atezolizumab, and pembrolizumab are in late-stage development in China. Bristol-Myers Squibb 
submitted an NDA for nivolumab to the CFDA based on interim results from its Phase 3 CheckMate-078 trial in late 

10 

2017. Merck submitted an NDA for pembrolizumab in February 2018. Besides us, several domestic China companies 
also have drug candidates in late-stage clinical development, including Hengrui’s SHR-1210, Innovent’s IBI308, and 
Junshi’s JS001.  

Summary of Clinical Results 

As of February 2, 2018, we have enrolled approximately 1,000 patients and healthy adults in clinical trials of 

tislelizumab, including combination trials. Preliminary data from our monotherapy Phase 1 trials suggested that 
tislelizumab was generally well-tolerated and exhibited anti-tumor activity in a variety of tumor types. 

A multi-center, open-label Phase 1 trial of tislelizumab as monotherapy in advanced solid tumors is being conducted 

in Australia, New Zealand, the United States, Taiwan, and South Korea and consists of dose escalation, schedule-
expansion, fixed-dose expansion, and indication expansion in disease-specific cohorts. From 2017 to date, we have 
presented preliminary data from multiple disease-specific subgroups in the ongoing Phase 1 trial of tislelizumab in 
advanced solid tumors, including patients with hepatocellular carcinoma, or HCC, gastric cancer, or GC, esophageal 
cancer, or EC, head and neck squamous cell carcinoma, or HNSCC, ovarian cancer, or OC, and urothelial cancer, or UC.  

Hepatocellular (Liver) Cancer 

The data presented on HCC are from 40 patients treated with tislelizumab at a dose of 5 mg/kg every three weeks, or 

Q3W. The majority of the enrolled patients (34/40 patients) had a hepatitis B virus infection. At the time of the data 
cutoff on April 28, 2017, the median treatment duration was 64 days (range of 1 to 471 days). 

AEs assessed by the investigator to be treatment-related occurred in 21 patients (53%). Of those, rash (20%), 
pruritus (13%), increased aspartate aminotransferase, or AST (8%), fatigue (5%), hypothyroidism (5%), and decreased 
appetite (5%) were reported in more than one patient. All of the treatment-related AEs were grades 1 or 2, with the 
exception of one grade 5 event of acute hepatitis assessed by the investigator to be related to tislelizumab. This patient 
had widely metastatic disease and died five weeks after receiving his first and only dose of tislelizumab and 
subsequently developing evidence of disease progression. 

At the time of the data cutoff, the efficacy evaluation was early, and 27 patients were evaluable for response, 
defined as having measurable disease at baseline and at least one post-baseline tumor assessment, or progression or 
death. Twelve of the evaluable patients remained on treatment and the majority (seven) of these had only one tumor 
assessment at the time of the data cutoff. Confirmed and unconfirmed PRs were observed in three patients, all with 
hepatitis-B-positive HCC. One PR was confirmed before the cutoff date, one was confirmed one day following the 
cutoff date, and one was unconfirmed and the patient remained on therapy. Nine patients achieved SD, some of whom 
also had significant reductions in alpha-fetoprotein levels. 

Gastric and Esophageal Cancers 

The data presented on GC and EC were from 83 patients, 46 with advanced or metastatic GC and 37 with EC, 
treated with tislelizumab at 2 mg/kg or 5 mg/kg every two weeks, or Q2W, or Q3W. At the time of the data cutoff on 
June 8, 2017, median treatment duration was 45 days (range 4–457 days) for patients with GC and 50 days (range 1–246 
days) for patients with EC. 

AEs assessed by the investigator to be treatment-related occurred in 15 patients with GC (33%). Of those, 

abdominal pain (9%), decreased appetite (9%), fatigue (7%), nausea (7%), and pruritus (4%) were reported in more than 
one patient, and all of these cases were grades 1 or 2. AEs assessed to be treatment-related occurred in 15 patients with 
EC (41%). Of those, fatigue (16%), nausea (8%), decreased appetite (5%), infusion-related reaction (5%), and myalgia 
(5%) occurred in more than one patient, and all of these cases were grades 1 or 2. Only one patient in each cohort 
reported a treatment-related AE of grade 3 or higher: grade 3 proteinuria in one patient with GC and grade 3 dermatitis 
in one patient with EC. SAEs considered treatment-related included one case of diarrhea and one case of pyrexia, each 
occurring in patients with GC. Eight patients (two with GC, six with EC) had a treatment-emergent AE with a fatal 
outcome; none of which were assessed as treatment-related. 

11 

The efficacy-evaluable population included 34 GC patients and 31 EC patients. Despite the short median follow-up 

time, four achieved confirmed PRs and three achieved SD among GC patients. Among EC patients, two achieved a 
confirmed PR and nine achieved SD. Three of the nine patients with EC who achieved SD also achieved an unconfirmed 
PR, including one who awaits response confirmation. At the time of the data cutoff, 27 patients remained on treatment. 

Head and Neck Squamous Cell Cancer  

The HNSCC data presented were from 18 patients treated with tislelizumab at 5 mg/kg Q3W. At the time of the data 

cutoff on June 8, 2017, median treatment duration was 104 days (range 30–339 days). 

AEs assessed by the investigator to be treatment-related occurred in seven patients (39%). Of those, only fatigue 
(11%, all grade 1 or 2) was reported in more than one patient. One case of grade 3 nausea was the only treatment-related 
AE of grade 3 or higher in severity. No patient discontinued treatment due to a treatment-related AE, and of the nine 
deaths reported, none were considered to be treatment-related. 

The efficacy-evaluable population included 17 HNSCC patients. Despite short median follow-up time, three 
achieved a confirmed PR and six achieved SD. At the time of the data cutoff, three patients remained on treatment. 

Ovarian Cancer 

The OC dataset included 51 patients treated with tislelizumab at different dose levels (0.5 to 10 mg/kg Q2W in dose 
escalation, 2 or 5 mg/kg Q2W or Q3W or 200 mg Q3W in dose expansion, or 5 mg/kg Q3W in indication expansion). At 
the time of the data cutoff on June 8, 2017, median treatment duration was 71 days (range 29–540 days). 

AEs assessed by the investigator to be treatment-related occurred in 28 patients (55%). Of those, fatigue (18%), 

pruritus (10%), rash (10%), diarrhea (10%), lethargy (6%), nausea (6%), abdominal pain (4%), dry eye (4%), dry skin 
(4%), onychoclasis (4%), and maculo-papular rash (4%) were reported in more than one patient, and all, except one case 
of grade 3 diarrhea, were grades 1 or 2. Two additional treatment-related AEs of grade 3 or higher included one case 
each of grade 3 pyrexia and stomatitis. SAEs considered to be treatment-related occurred in three patients and included 
one case each of pyrexia, colitis, and mucosal inflammation. 

The efficacy-evaluable population included 50 OC patients. Two achieved a confirmed PR and 20 achieved SD. At 

the time of the data cutoff, six patients remained on treatment. 

Urothelial Cancer 

The UC dataset included 16 patients. Of these, 12 had one or more prior systemic anticancer treatment for metastatic 

disease and the remaining four had progressed after receiving platinum-based regimen in the neoadjuvant or adjuvant 
setting. In addition, five patients had prior radiotherapy. At the time of the data cutoff on August 28, 2017, median 
treatment duration was 4.3 months (range of 0.7 to 18.3 months). A total of six patients remained on treatment. 

AEs assessed by the investigator to be treatment-related occurred in 14 patients (88%). Of those, fatigue (31%), rash 
(19%), infusion-related reactions (13%), nausea (13%), pain in extremity (13%), and proteinuria (13%) occurred in more 
than one patient. All of the treatment-related AEs were grade 1 or 2 except one case each of fatigue, hyperglycemia, and 
diabetes mellitus. One AE of muscle weakness, which was associated with disease progression and occurred more than 
one month after the last dose of tislelizumab, had a fatal outcome. This event was considered by the investigator to not 
be treatment-related. 

The efficacy-evaluable population included 15 UC patients. One patient had a confirmed CR, four achieved a 
confirmed PR, and three achieved SD. Nine evaluable patients had PD-L1 status determined. There was one CR, two PR 
and one SD among six PD-L1 high patients, and one PR among three PD-L1 low or negative patients.  

12 

Combination with Pamiparib 

On June 5, 2017, we presented initial data from the dose-escalation portion of the Phase 1 trial of tislelizumab in 

combination with our investigation PARP inhibitor, pamiparib, in patients with advanced solid tumors at the 2017 
American Society for Clinical Oncology, or ASCO, Annual Meeting. We presented an updated dataset on January 25, 
2018 at the 2018 ASCO-SITC Clinical Immuno-Oncology Symposium. The preliminary data suggested that the 
combination of tislelizumab and pamiparib was generally well-tolerated and showed anti-tumor activity in multiple solid 
tumor types. 

At the data cutoff of July 31, 2017, 49 patients were enrolled in the dose-escalation portion of the trial. Cohorts of 

six to 13 patients each received treatments at five planned dose levels, or DLs. Tislelizumab was administered at 2 
mg/kg Q3W with pamiparib at 20, 40, or 60 mg twice daily, or BID, in DLs 1, 2, and 3, respectively. Tislelizumab was 
also administered at a fixed dose of 200 mg Q3W with pamiparib at 40 or 60 mg twice daily in DLs 4 and 5, 
respectively. Duration of treatment was greater than 200 days for 10 patients, and a total of seven patients remained on 
treatment as of the data cutoff date.  

Dose-limiting toxicities occurred in four patients; these included one patient with grade 2 nausea, one patient with 
grade 3 rash at DL 4, one patient with grade 2 nausea or vomiting and one patient with grade 4 autoimmune hepatitis at 
DL 5. The trial identified the recommended Phase 2 dose to be tislelizumab at 200 mg fixed dose Q3W and pamiparib at 
40 mg BID.  

Grade 3 or 4 non-immune AEs assessed by the investigator to be related to the treatment regimen and reported in 

more than one patient included anemia (12%), nausea (4%) and fatigue (4%). Immune-related AEs of any grade 
regardless of causality occurred in 23 patients (47%); those reported in at least two patients included elevated alanine 
aminotransferase, or ALT, elevated AST, hypothyroidism, auto-immune hepatitis / hepatitis, diarrhea, elevated gamma-
glutamyl transferase, or GGT, hyperthyroidism, and pruritus. Grade 3 and 4 liver-related AEs regardless of causality 
were reported in nine patients, including five patients with hepatitis and four patients with ALT, AST, and/or GGT 
elevations. Together, liver-related AEs of any grade regardless of causality were observed in 13 patients; all events were 
manageable and reversible with corticosteroid treatment. The trial protocol was amended to increase real-time hepatic 
safety monitoring consistent with new European Society for Medical Oncology, or ESMO, guidance for immune-related 
treatment-emergent AEs. 

 At the data cutoff of July 31, 2017, 49 patients were evaluable for efficacy. Best responses included two confirmed 

CRs, five confirmed PRs, and seven unconfirmed PRs. The clinical benefit rate including CRs, PRs and durable SDs 
with at least 24 weeks was 31%. With longer follow-up, as of January 4, 2018, among the 49 evaluable patients, best 
responses included two confirmed CRs, eight confirmed PRs, and four unconfirmed PRs. The clinical benefit rate was 
39%. As of the July 31, 2017 cutoff, 11 patients remained on treatment, the median duration of response was 168.5 days 
(range: 64-508 days), and duration of treatment was over 200 days in 10 patients. 

The trial is currently planned to further evaluate the combination’s activity in expansion cohorts of patients with 
ovarian, triple-negative breast, castration-resistant prostate, lung, gastric / gastro-esophageal junction, urothelial, and 
pancreatic cancers. 

Clinical Development Plan 

We are running a broad development program with Celgene including global pivotal trials in non-small cell lung 
cancer, or NSCLC, GC, EC, and HCC, which are intended to support regulatory submissions globally and in China. We 
have initiated Phase 3 trials to evaluate tislelizumab as a potential second-line or third-line treatment compared to 
docetaxel in patients with NSCLC; as a potential first line treatment compared to sorafenib in patients with HCC; and as 
a potential second-line treatment compared to investigator-chosen chemotherapy in patients with esophageal SCC. We 
and Celgene expect to commence additional pivotal trials in 2018 and 2019.  

13 

In China, we have two additional China-specific pivotal trials ongoing, in patients with R/R HL and in patients with 
PD-L1 positive urothelial cancer. The trial in HL has completed enrollment. Subject to successful completion of the trial, 
we plan to submit a NDA in China for patients with HL in 2018. 

Pamiparib (BGB-290), a PARP Inhibitor  

Pamiparib is an investigational small molecule inhibitor of PARP1 and PARP2 that is being evaluated as a potential 
monotherapy and in combinations for the treatment of various solid tumors. We believe pamiparib has the potential to be 
differentiated from other PARP inhibitors because of its potential brain penetration, greater selectivity, strong DNA-
trapping activity, and good oral bioavailability. Pamiparib has demonstrated pharmacological properties such as brain 
penetration and PARP–DNA complex trapping in preclinical models.  

Mechanism of Action 

PARP family members PARP1 and PARP2 are involved in DNA replication and transcriptional regulation and play 

essential roles in cell survival in response to DNA damage. PARP1 and PARP2 are key base-excision-repair proteins 
that function as DNA damage sensors by binding rapidly to the site of damaged DNA and modulating a variety of 
proteins in DNA repair processes. Inhibition of PARPs prevents the repair of common single-strand DNA breaks which 
leads to formation of double-strand breaks during DNA replication. Double-strand DNA breaks in normal cells are 
repaired by homologous recombination, and normal cells are relatively tolerant of PARP inhibition. On the other hand, 
cancer cells with mutations in breast cancer susceptibility gene, or BRCA1/2 genes, which are key players in 
homologous recombination, are highly sensitive to PARP inhibition. This phenomenon is called “synthetic lethality” and 
is the foundation of the therapeutic utility of PARP inhibitors as a monotherapy for BRCA mutant cancers. In addition to 
hereditary BRCA1/2 mutations, the synthetic lethality concept has been broadened to include sporadic tumors that 
display homologous recombination deficiency, or HRD, a gene expression profile that resembles that of a BRCA 
deficient tumor. HRD can stem from somatic mutation of BRCA1/2, epigenetic silencing of BRCA genes or genetic or 
epigenetic loss of function of other genes in homologous recombination DNA damage repair pathways. Third-party 
clinical studies have published results demonstrating that sensitivity to platinum-based chemotherapies confers 
sensitivity to PARP inhibitors in OC as well. Thus, the application of PARP inhibitors is likely broader than BRCA or 
HRD mutations, and there is additional possibility to identify and enrich patient populations for PARP inhibition.  

Another potential therapeutic utility of PARP inhibitors is rational combination therapy. PARP proteins are key 

factors in DNA repair pathways, in particular, base-excision-repair, which is critical for the repair of DNA lesions 
caused by some chemotherapeutic agents and by radiation. PARP inhibitors are hypothesized to potentiate cytotoxicity 
of DNA-alkylating agents such as platinum compounds, temozolomide and ionizing radiation and may be used in 
combination with these agents in treating various cancers. PARP inhibitors are also considered good potential 
combination partners with checkpoint inhibitors in part due to increased mutations in tumor cells as a result of the 
blockade of DNA repair by PARP inhibitors.  

Market Opportunity and Competition 

We believe that the market opportunity for PARP inhibitors is large and expanding in various tumor histologies, 

settings and patient segments. Many tumor types have been shown to be responsive to PARP inhibitors, including OC, 
breast cancer, prostate cancer, and GC. PARP inhibitors have demonstrated encouraging activities both in relapsed and 
refractory patients as well as in the maintenance setting. In the United States, each year there are approximately 22,440 
new cases of OC, 252,710 new cases of breast cancer, 161,360 new cases of prostate cancer, and 28,000 new cases of 
GC, according to the U.S. National Cancer Institute. In China, each year there are approximately 52,000 new cases of 
OC, 272,000 new cases of breast cancer, 60,000 new cases of prostate cancer, and 680,000 new cases of GC according 
to Chen et al. 2016. 

A number of PARP inhibitors have been approved by the FDA. These include AstraZeneca’s LYNPARZA® 
(olaparib), Clovis Oncology’s RUBRACA® (rucaparib), and Tesaro’s ZEJULA® (niraparib). Several PARP inhibitors 
are in late-stage clinical development besides pamiparib, including AbbVie’s veliparib and Pfizer’s talazoparib. In 2017, 
global sales of the PARP class exceeded $400 million according to company reports. In China, AstraZeneca has 

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submitted an NDA for olaparib. In addition, Zai Lab obtained the development and commercial rights for niraparib in 
China, and is currently running a Phase 1 pharmacokinetics study and a Phase 3 pivotal trial as a potential maintenance 
treatment after two lines of platinum therapy in patients with OC. There are also some PARP inhibitors being developed 
by domestic Chinese companies, including fluzoparib from Hengrui / Hansoh.   

Summary of Clinical Data  

As of February 6, 2018, we have enrolled approximately 200 patients in clinical trials of pamiparib, including 

combination trials.  

A multi-center, open-label Phase 1/2 trial of pamiparib is being conducted in Australia in patients with advanced 

solid tumors. On September 8, 2017, we presented preliminary clinical data from the ongoing Phase 1/2 trial of 
pamiparib in patients with advanced solid tumors at the ESMO 2017 Congress. As of June 1, 2017, 68 patients were 
enrolled in the trial. The median duration of therapy for all patients was 79 days (range 1 to 926 days). At the time of the 
data cutoff, 20 patients remained on treatment. 

A multi-center, open-label Phase 1/2 trial of pamiparib is being conducted in Australia in patients with advanced 
solid tumors. As of June 1, 2017, 68 patients were enrolled in the trial. The median duration of therapy for all patients 
was 79 days (range 1–926 days). At the time of the data cutoff, 20 patients remained on treatment. 

The safety analysis suggested that pamiparib was generally well-tolerated in patients with advanced solid tumors. 

AEs assessed to be treatment-related occurred in 78% of patients and were all grade 3 or lower in severity. The most 
common treatment-related AEs (≥10% of patients) were nausea (56%), fatigue (40%), anemia (25%), vomiting (21%), 
diarrhea (21%), decreased appetite (15%), and neutropenia or neutrophil count decrease (12%). SAEs occurred in 46% 
of patients, and SAEs considered to be treatment-related and occurring in more than one patient included two cases each 
of nausea and anemia. Four patients discontinued treatment due to treatment-emergent AEs. Four patients had a 
treatment-emergent AE with a fatal outcome, none were assessed as being treatment-related and all of which were 
associated with disease progression. 

At the time of the data cutoff, 39 patients with epithelial ovarian cancer, or EOC, or associated tumors such as 
fallopian tube or primary peritoneal cancers were evaluable for efficacy. Among this group, there were three confirmed 
CRs, 10 confirmed PRs, and 21 cases of SD. Of the 23 evaluable patients with EOC or other associated tumors known to 
be BRCA-mutated, there were three CRs, seven PRs, and 10 cases of SD. Complete and partial responses were observed 
in patients known to be platinum-resistant as well as patients with platinum-sensitive disease.  

Clinical Development Plan 

In addition to the ongoing Phase 2 trial of pamiparib in combination with tislelizumab, we are currently conducting 

two other global combination trials: a Phase 1b/2 trial of pamiparib with radiation therapy and/or temozolomide in 
patients with glioblastoma and a Phase 1b/2 trial of pamiparib with temozolomide in patients with advanced tumors such 
as OC, triple negative breast cancer, small cell lung cancer, prostate cancer, and GC. We plan to initiate a global Phase 3 
pivotal trial in patients with GC in the first half of 2018. 

In China, we are conducting a Phase 2 pivotal trial in patients with gBRCA-positive OC who have received at least 

two prior lines of therapy in advanced or metastatic setting. We also plan to initiate a Phase 3 trial of pamiparib as a 
maintenance therapy in patients with platinum-sensitive recurrent OC in 2018. 

Lifirafenib (BGB-283), a RAF Dimer Inhibitor 

Lifirafenib is an investigational novel small molecule inhibitor with RAF monomer and dimer inhibition activities. 

Lifirafenib has shown antitumor activities in preclinical models and in cancer patients in tumors with BRAF V600E 
mutations, non-V600E BRAF mutations and KRAS/NRAS mutations. We have been developing lifirafenib for the 
treatment of cancers with aberrations in the mitogen-activated protein kinase, or MAPK, pathway, including BRAF gene 
mutations and KRAS/NRAS gene mutations where first generation BRAF inhibitors are not effective. The MAPK 

15 

pathway consists of proteins in the cell that transmit a signal from a receptor on the surface of the cell to the DNA in the 
nucleus of the cell. This pathway plays an essential role in regulating cell proliferation and survival. We believe that 
lifirafenib as monotherapy or in combination with other agents may have a potential for treating various malignancies, 
such as melanoma, NSCLC, and endometrial cancer.  

Roche’s ZELBORAF® (vemurafenib) and Novartis’ TAFINLAR® (dabrafenib) are two of the currently approved 
BRAF inhibitors for treating late-stage BRAF V600E/K mutant melanoma. In addition, the combination of dabrafenib 
and GSK’s MEKINIST® (trametinib), an MEK inhibitor, as well vemurafenib and COTELLIC® (cobimeditinib), another 
MEK inhibitor, are approved in patients with BRAF V600E/K mutation-positive metastatic melanoma. We are aware of 
several other BRAF inhibitors in clinical development targeting BRAF V600E/K mutated cancers including melanoma, 
NSCLC, hairy cell leukemia and thyroid cancer. These BRAF inhibitors include Array Biopharma's encorafenib, 
currently in Phase 3 trials, and Takeda's MLN-2480 (BIIB-024) and TAK-580, Daiichi Sankyo's PLX-8394, Roche's 
RG-6185, Genentech’s HM95573, and Novartis’ LXH254 in Phase 1 trials. 

Currently approved first-generation BRAF inhibitors, vemurafenib and dabrafenib, are only active against the 
BRAF monomer. Because lifirafenib is designed to inhibit both the monomer and dimer forms of RAF, we believe 
lifirafenib has the potential to be a first-in-class RAF dimer inhibitor. Lifirafenib was evaluated in a multicenter, open-
label Phase 1 trial conducted in Australia and New Zealand comprised of two parts — dose escalation and dose 
expansion — in patients with BRAF or KRAS/NRAS mutated solid tumors or patients with pancreatic cancer. 
Lifirafenib demonstrated activity in both BRAF and KRAS-mutated tumors in preclinical studies and in the dose-
escalation portion of this Phase 1 trial.  

We presented data from the dose-expansion portion of the trial at the 2017 American Association for Cancer 
Research Annual Meeting. The dose-expansion portion of the trial was designed to evaluate the safety and efficacy of 
lifirafenib at the recommended Phase 2 dose of 30 mg once daily established in the dose-escalation part of the trial. In 
the dose-expansion portion, lifirafenib was generally well-tolerated at a dose of 30 mg once daily and continued to show 
antitumor activity in patients with BRAF V600-mutated solid tumors and patients with KRAS-mutated solid tumors. The 
safety analysis, which included 96 patients as of the September 12, 2016 cutoff, suggested that lifirafenib was generally 
well-tolerated at 30 mg once daily, with most drug-related AEs being grades 1 or 2 in severity. The most frequent drug-
related AEs (≥10%) of any grade were fatigue (38.5%), dysphonia (26.0%), decreased appetite (21.9%), palmar-plantar 
erythrodysaesthesia syndrome (21.9%), thrombocytopenia (19.8%), dermatitis acneiform (17.7%), diarrhea (16.7%), 
rash (16.7%), nausea (15.6%), hypertension (11.5%), and glossodynia (10.4%). The most frequent drug-related grade 3 
and 4 AEs (≥2%, two patients or more) included fatigue (7.3%), hypertension (6.3%), thrombocytopenia (6.3%), pyrexia 
(3.1%), hyponatremia (2.1%), anemia (2.1%), neutropenia (2.1%), febrile neutropenia (2.1%), decreased platelet count 
(2.1%), increased alanine aminotransferase (2.1%), increased GGT (2.1%), and sepsis (2.1%).  

The cutoff for the efficacy analysis was September 17, 2016. In seven patients with BRAF V600-mutated melanoma 

(including one V600K and one V600R) who were naïve to BRAF or MEK inhibitors, there were three PRs and three 
cases of SD. In three patients with BRAF V600-mutated PTC, there was one PR and two cases of SD. In six patients 
with KRAS-mutated NSCLC, there was one PR and two cases of SD. In ten patients with solid tumors with BRAF non-
V600 mutations or solid tumors with BRAF V600 mutations that are not included in other cohorts, there were two PRs, 
in one patient with BRAF V600E-mutated melanoma and one with BRAF V600E-mutated OC, and three cases of SD. In 
two patients with BRAF V600-mutated NSCLC, there was one unconfirmed PR and one case of SD. Additional cases of 
SD were observed in four of six melanoma patients with BRAF V600-mutated melanoma who had responses to but 
developed resistance against BRAF or MEK inhibitors, nine of 13 patients with BRAF V600-mutated CRC, five of five 
patients with KRAS-mutated endometrial cancer, 12 of 20 patients with KRAS/NRAS-mutated CRC, and 10 of 21 
patients with other KRAS/NRAS-mutated solid tumors or pancreatic cancer. In the Phase 1a portion of the trial, 
confirmed objective responses included a complete response in a patient with BRAF V600E-mutated melanoma and two 
PRs, one in a patient with BRAF V600E-mutated thyroid cancer and one in a patient with KRAS-mutated endometrial 
cancer. 

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BGB-A333, a PD-L1 Inhibitor 

BGB-A333 is an investigational humanized IgG1-variant monoclonal antibody against PD-L1, the ligand of PD-1. 

We intend to develop BGB-A333 either as a monotherapy or in combination with other cancer therapies, such as 
tislelizumab, to treat various cancers and potentially other indications. BGB-A333 is currently being evaluated in a 
Phase 1 clinical trial in Australia to test the safety and anti-tumor effect of BGB-A333 alone and in combination with 
tislelizumab in patients with advanced solid tumors. 

Sitravatinib (MGCD-0516), a Multi-Kinase Inhibitor 

In January 2018, we entered into an exclusive license agreement with Mirati Therapeutics, Inc., or Mirati, for the 
development, manufacturing and commercialization of Mirati’s sitravatinib in Asia (excluding Japan and certain other 
countries), Australia, and New Zealand. Sitravatinib is an investigational spectrum-selective kinase inhibitor which 
potently inhibits receptor tyrosine kinases, including RET, TAM family receptors (TYRO3, Axl, MER), and split family 
receptors (VEGFR2, KIT). Sitravatinib is being evaluated by Mirati as a single agent in a dose-expansion trial in patients 
whose tumors harbor specific genetic alterations in NSCLC and other tumor types. Sitravatinib has shown encouraging 
interim results in an ongoing Phase 2 trial in combination with nivolumab in NSCLC patients who have progressed after 
prior treatment with a checkpoint inhibitor. We plan to investigate sitravatinib in combination with tislelizumab in China 
and the licensed territory. 

Under the license agreement, Mirati retains exclusive rights for the development, manufacturing and 

commercialization of sitravatinib outside of the licensed territory. We made an upfront cash payment of $10 million to 
Mirati and agreed to pay up to $123 million based upon the achievement of certain development, regulatory and sales 
milestones, as well as royalties at tiered percentage rates ranging from mid-single digits to twenty percent on annual net 
sales of sitravatinib in the licensed territory, subject to reduction under specified circumstances.  

CC-122, a Cereblon Modulator 

CC-122 is an investigational next-generation Cereblon modulator currently in clinical development by Celgene. It is 

in multiple Phase 1 and Phase 1/2 clinical trials, both as a single agent and in combination, for hematological and solid 
tumor cancers outside of China. CC-122 has been differentiated from previous compounds (such as thalidomide, 
lenalidomide and pomalidomide) and has been developed based on the scientific understanding of Cereblon-mediated 
protein homeostasis.  

In August 2017, we entered into a license and supply agreement with Celgene, pursuant to which we were granted a 

license to develop and commercialize CC-122 in China. See “—Collaboration Agreements—Celgene.”  

Our Commercial Products 

We commercialize the following cancer drugs in China under an exclusive license from Celgene. 

ABRAXANE® 

ABRAXANE® (paclitaxel albumin-bound particles for injectable suspension) is a solvent-free chemotherapy 
product which was developed using Celgene’s proprietary nab® technology platform. This protein-bound chemotherapy 
agent combines paclitaxel with albumin. Globally, ABRAXANE® is approved for uses in breast cancer, non-small cell 
lung cancer, pancreatic cancer and GC with geographic differences in labeling. In China, ABRAXANE® is approved for 
metastatic breast cancer after failure of combination chemotherapy for metastatic disease or relapse within six months of 
adjuvant chemotherapy. Prior therapy should have included an anthracycline unless clinically contraindicated. 

According to Chen et al. 2016, there were approximately 4.3 million new cancer cases and 2.8 million cancer deaths 

in China in 2015, with breast cancer as the most common tumor type in Chinese women. It is estimated that in 2015 
breast cancer affected 268,600 women and resulted in 69,500 deaths. Targeted therapy, hormone therapy and 
chemotherapy are three main strategies to treat different types of breast cancer.  

17 

Taxane is the backbone chemotherapy to treat triple negative breast cancer, Her2+ or aggressive estrogen-receptor-

positive and/or progesterone-receptor-positive breast cancer patients. ABRAXANE® is the only currently approved 
taxane that does not need pre-medication of dexamethasone to prevent hypersensitivity reactions, and several Phase 3 
trials have demonstrated its efficacy and safety compared to solvent-based taxanes in both metastatic breast cancer and 
neo-adjuvant settings. Unlike other taxanes, ABRAXANE® has demonstrated unique and strong efficacy in pancreatic 
cancer and has become the backbone of first line standard of care for metastatic pancreatic cancer globally. 

The taxanes marketed in China include two branded solvent-based paclitaxel (TAXOL® and ANZATAX), one 
branded docetaxel (TAXOTERE®), one lipsome-paclitaxel (LIPUSU), one albumin-bound paclitaxel (ABRAXANE®) 
and dozens of generic taxanes. LIPUSU is currently the market leader with approximately one-third of the value share.   

In 2017, ABRAXANE® held an estimated 5.4% value share in the taxane market in China. In February 2018, a 
generic albumin-bound paclitaxel from CSPC Pharmaceutical Group was approved by the CFDA. Another generic form 
of albumin-bound paclitaxel from Hengrui is under review by the CFDA.   

In 2018, we plan to seek to differentiate and defend ABRAXANE® against generic competition in China, expand 
our sales force footprint and hospital coverage, and improve patient access through critical illness insurance negotiations 
and provincial reimbursement listings.   

REVLIMID® 

REVLIMID® (lenalidomide) is an oral immunomodulatory drug that was approved by the CFDA in China in 2013 
for the treatment of multiple myeloma, or MM, in combination with dexamethasone in adult patients who have received 
at least one prior therapy. On February 2, 2018, REVLIMID® received CFDA approval of a new indication for the 
treatment of MM in combination with dexamethasone in adult patients with previously untreated MM who are not 
eligible for transplant. Chinese guidelines recommend lenalidomide as a standard of care for the treatment of R/R and 
newly diagnosed MM as well as in the maintenance setting.   

MM is a malignant plasma cell disease whose tumor cells originate in plasma cells in the bone marrow, which are 
cells in which B-lymphocytes develop to the final functional phase. The current World Health Organization classifies it 
as a B-cell lymphoma, also known as plasma cell myeloma / plasmacytoma. MM is characterized by abnormal 
proliferation of bone marrow plasma cells accompanied by overproduction of monoclonal immunoglobulin, or M 
protein. MM is often accompanied by multiple osteolytic lesions, hypercalcemia, anemia, and kidney damage. Due to the 
inhibition of normal immunoglobulin production, patients are prone to a variety of bacterial infections. 

At present, MM is one of the most common malignant tumors in the blood system and occurs frequently in the 
elderly. The actual incidence increases with age, peaking from 60 to 70 years of age. Men suffer slightly more than 
women. Globally, the incidence was estimated at 2 to 3 per 100,000, with a male-to-female ratio of 1.6:1, and most 
patients are over 40 years old, according to Siegel et al., 2011 and IMS analysis. It is estimated that the incidence rate of 
MM is approximately 1-2 per 100,000 people in China, or approximately 18,000 new patients in 2017, out of which 
10,000 are in urban populations, according to Lu et al., 2014, IMS analysis, and local market research. With a growing 
aging population and improving diagnosis, China has seen a steady increase in MM incidence. 

Although MM cannot be cured, the progression of the disease can be controlled. The purpose of treatment is to 
extend patients’ survival and improve quality of life. The main treatments for MM in China include VELCADE®, which 
is a proteasome inhibitor marketed by Johnson and Johnson in China since 2006, generic thalidomide and REVLIMID®. 
VELCADE® currently dominates the market in first-line MM treatment in China, while VELCADE® and REVLIMID® 
share the market in the second line. The first lenalidomide generic and first bortezomib generic in China were approved 
in November 2017. Another new agent for R/R MM, ixazomib, an oral proteasome inhibitor developed by Takeda, is 
currently under regulatory review in China. 

In 2017, the patient share for REVLIMID® in second-line MM in the top 30 hospitals in China rose from an 

estimated 36% to 47%. REVLIMID® achieved national reimbursement drug listing, or NRDL, through a successful price 
negotiation with the Ministry of Human Resources and Social Security in June 2017.   

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VIDAZA® 

VIDAZA® (azacitidine for injection) is a pyrimidine nucleoside analog that has been shown to reverse the effects of 
DNA hypermethylation and promote subsequent gene re-expression. VIDAZA was approved in China in April 2017 for 
the treatment of intermediate-2 and high-risk myelodysplastic syndromes, or MDS, chronic myelomonocyte leukemia, or 
CMML, and acute myeloid leukemia, or AML, with 20% to 30% blasts and multi-lineage dysplasia. In January 2018, 
VIDAZA®, became commercially available in China. 

MDS are a group of cancers in which immature blood cells in the bone marrow do not mature and therefore do not 
become healthy blood cells. Approximately seven per 100,000 people are affected with approximately four per 100,000 
people newly acquiring the condition each year globally according to Germing et al., 2013. The typical age of onset is 70 
years. The higher-risk MDS (intermediate-2 and high-risk MDS) is fatal because the median overall survival rate is only 
0.4-1.1 years and nearly 30% of these patients progress to AML, according to the U.S. National Comprehensive Cancer 
network, or NCCN, MDS guideline 2013 and MDS Foundation. DNA methylation is an important mechanism of 
epigenetic gene regulation, but aberrant DNA hypermethylation can result in gene silencing. Silencing of tumor 
suppressor genes promotes cancer development and progression. MDS patients display aberrant DNA methylation of 
thousands of genes, which increases with advanced disease and is a poor prognostic factor.  

In China, the main treatments for intermediate-2 and high-risk MDS are conventional care regimen, or CCR (best 
supportive care, low-dose cytarabine and intensive chemotherapy), and hypomethylating agents, or HMAs. DACOGEN® 
(decitabine) marketed by Johnson and Johnson was the first HMA agent approved in China in 2009. In the past several 
years, at least six decitabine generics have become available. In 2017, decitabine was listed in the NRDL. Nevertheless, 
there are still over 50% of higher-risk MDS patients treated by CCR and the unmet need remains large.  

VIDAZA® is the only approved HMA shown to prolong survival for patients with MDS. Besides reversing the 
effects of DNA hypermethylation, VIDAZA® inhibits protein synthesis via RNA incorporation. VIDAZA® is a Category 
1 recommended treatment for patients with intermediate-2 and high-risk MDS, according to the U.S. NCCN guideline. It 
is also a first-line recommended treatment for patients with intermediate-2 and high-risk MDS, according to the Chinese 
MDS treatment guidelines. 

Our Preclinical Programs  

We have a proprietary cancer biology platform that has also allowed us to develop our clinical-stage drug candidates 
and several additional preclinical-stage drug candidates in potentially important areas. These currently consist of targeted 
therapies and immuno-oncology agents, including an additional RAF dimer inhibitor, a TIM-3 cell surface protein 
monoclonal antibody, and a BTK inhibitor for non-oncology indications. We anticipate advancing one or more of our 
preclinical assets into the clinic in the next 12 months. We believe we have the opportunity to combine tislelizumab with 
our preclinical candidates to target multiple points in the cancer immunity cycle. We also may seek to develop 
companion diagnostics that will help identify patients who are most likely to benefit from the use of our drug candidates.  

Manufacturing and Supply  

We have an approximately 11,000 square meter manufacturing facility in Suzhou, China, where we produce small 

molecule and biologics drug candidates for clinical supply and which we plan to use for commercial supply of our small 
molecule drug candidates, if approved. This facility consists of one oral-solid-dosage production line for small molecule 
drug products and one pilot plant for monoclonal antibody drug substances. In January 2018, the facility received a 
manufacturing license from the provincial FDA, which is required for the commercial manufacturing of zanubrutinib in 
China following NDA approval.  

In addition, we have formed a joint venture with Guangzhou Development District and its affiliate, Guangzhou GET 

Technology Development Co., Ltd., to build a 24,000-liter commercial-scale biologics manufacturing facility in 
Guangzhou, China. Over $300 million in funding will be provided for construction of the 100,000 square meter 
manufacturing site and for research and development of biologic drug candidates in China. We have contracted with 

19 

General Electric for the purchase of its state-of-the-art KuBio™ prefabricated biomanufacturing equipment and 
commenced construction in 2017. We expect the first phase of the facility to be completed and operational in 2019. 

We also have an approximately 140 square meter manufacturing facility at our research and development facilities 
in Beijing, China, which produces preclinical and clinical trial materials for some of our small molecule drug candidates.  

We outsource to a limited number of external contract manufacturers the production of some drug substances and 

drug products, and we expect to continue to do so to meet the preclinical, clinical, and potential commercial 
requirements of our drugs and drug candidates. We have framework agreements with most of our external service 
providers, under which they generally provide services to us on a short-term and project-by-project basis. For example, 
we have an agreement with a contract manufacturer for clinical supply of zanubrutinib and expect to enter into a 
commercial supply agreement for zanubrutinib in the future. In addition, in January 2018, we entered into a commercial 
supply agreement with Boehringer Ingelheim Biopharmaceuticals (China) Ltd., or Boehringer Ingelheim, for our 
investigational anti-PD-1 antibody therapy, tislelizumab, which will be manufactured at Boehringer Ingelheim’s facility 
in Shanghai, China as part of a marketing authorization holder, or MAH, trial project pioneered by us and Boehringer 
Ingelheim. Under the terms of the commercial supply agreement, Boehringer Ingelheim will manufacture tislelizumab in 
China under an exclusive multi-year arrangement, with contract extension possible. In addition, we also obtained certain 
preferred rights for future capacity expansion by Boehringer Ingelheim in China. For our commercial products licensed 
from Celgene, we rely on Celgene and its contract manufacturers outside of China for the supply of these drugs. 

Currently, we obtain raw materials for our manufacturing activities from multiple suppliers who we believe have 
sufficient capacity to meet our demands. In addition, we believe that adequate alternative sources for such supplies exist. 
However, a risk exists that an interruption supplies would materially harm our business. We typically order raw 
materials and services on a purchase order basis and do not enter into long-term dedicated capacity or minimum supply 
arrangements.  

Manufacturing is subject to extensive regulations that impose various procedural and documentation requirements 
governing recordkeeping, manufacturing processes and controls, personnel, quality control and quality assurance, among 
others. Our manufacturing facilities and the contract manufacturing organizations we use to manufacture our drugs and 
drug candidates operate under current good manufacturing practices, or cGMP, conditions. cGMP are regulatory 
requirements for the production of pharmaceuticals that will be used in humans. 

Collaboration Agreements 

Celgene Corporation 

Exclusive License and Collaboration Agreement 

On July 5, 2017, we entered into an Exclusive License and Collaboration Agreement with Celgene and its wholly-

owned subsidiary, Celgene Switzerland LLC, or Celgene Switzerland, which became effective on August 31, 2017, 
pursuant to which we granted the Celgene parties an exclusive right to develop and commercialize tislelizumab in all 
fields of treatment, other than hematology, in the United States, Europe, Japan and the rest of world other than Asia, 
which we refer to as the PD-1 License Agreement. 

Pursuant to the terms of the PD-1 License Agreement, the Celgene parties made upfront payments of $263 million 

to us. We may also receive up to $980 million in potential development, regulatory and sales milestone payments and 
tiered royalties based on percentages of annual net sales, depending on specified terms, in the low double digit to mid 
twenties, with customary reductions in specified circumstances. Royalties are payable on a licensed product-by-product 
and country-by-country basis until the latest of the expiration of the last valid patent claim, the expiration of regulatory 
exclusivity, or 12 years after the first commercial sale of such licensed product in the country of sale. 

Each party has the right to develop and commercialize tislelizumab in its respective field and territory, and has also 

agreed to collaborate through a joint steering committee comprised of an equal number of representatives from each 
party on, among other things, the conduct of up to eight global pivotal clinical trials, or the Basket Studies. Each Basket 

20 

Study will be conducted and funded by either us or Celgene in accordance with a mutually agreed development plan and 
study design. For any Basket Studies conducted and funded by us, Celgene has the right to opt into such program, at 
which time it will reimburse us for agreed upon development costs based on a multiple of such costs that varies 
according to the stage of development at which Celgene opts into the program. Celgene has committed to use 
commercially reasonable efforts to develop at least one licensed product, to seek specified regulatory approvals and to 
spend at least $100 million on development for the Basket Studies led by Celgene, subject to specified conditions. In 
addition, we retain the right to develop tislelizumab in combination therapies with our portfolio compounds, and Celgene 
has a right of first negotiation for tislelizumab in the hematology field and in our territory, subject to specified 
conditions. 

The PD-1 License Agreement contains customary representations, warranties and covenants by us and Celgene. 
Unless earlier terminated, the agreement will expire on a licensed product-by-product and country-by-country basis upon 
the expiration of the royalty term in such country for such licensed product. The agreement may be terminated by 
Celgene upon 30 days’ prior written notice, or by either party upon the other party’s bankruptcy or uncured material 
breach. 

Celgene China Agreements 

On July 5, 2017, we and a wholly-owned subsidiary of Celgene, Celgene Logistics Sàrl, or Celgene Logistics, 
entered into a License and Supply Agreement, which we refer to as the China License Agreement and which became 
effective on August 31, 2017, pursuant to which we were granted the right to exclusively distribute and promote 
Celgene’s approved cancer therapies, ABRAXANE®, REVLIMID®, and VIDAZA®, and its investigational agent CC-
122 in clinical development in China, excluding Hong Kong, Macau and Taiwan. In addition, if Celgene decides to 
commercialize a new oncology product through a third-party in the licensed territory during the first five years of the 
term, we have a right of first negotiation to obtain the right to commercialize the product, subject to certain conditions. 

The term of the China License Agreement is 10 years and may be terminated by either party upon written notice in 
the event of uncured material breach or bankruptcy of the other party, or if the underlying regulatory approvals for the 
covered products are revoked. Celgene Logistics also has the right to terminate the agreement with respect to 
REVLIMID® at any time upon written notice to the Company. 

The China License Agreement contains customary representations and warranties and confidentiality and mutual 

indemnification provisions. 

On August 31, 2017, our wholly owned subsidiary, BeiGene (Hong Kong) Co., Ltd., acquired 100% of the equity 
interests of Celgene Pharmaceutical (Shanghai) Co., Ltd., or Celgene Shanghai, a wholly-owned subsidiary of Celgene 
Holdings East Corporation established under the laws of China. This company, which we subsequently renamed 
BeiGene Pharmaceutical (Shanghai) Co., Ltd., is in the business of, among other things, providing marketing and 
promotional services for the pharmaceutical products that we license from Celgene. Prior to closing, Celgene separated 
out certain business functions, including regulatory and drug safety, that continue to support the business acquired by us.  

Merck KGaA, Darmstadt Germany  

Pamiparib 

On October 28, 2013, we entered into license agreements with Merck KGaA, Darmstadt Germany, which we refer 

to respectively as the Ex-PRC PARP Agreement and the PRC PARP Agreement, pursuant to which (a) we granted to 
Merck KGaA, Darmstadt Germany an exclusive license under certain of our intellectual property rights to develop and 
manufacture, and, if Merck KGaA, Darmstadt Germany exercised a continuation option, to commercialize and 
manufacture pamiparib and any other compound covered by the same existing patent rights with primary activity to 
inhibit PARP 1, 2 or 3 enzymes, or the Licensed PARP Inhibitors, in the Ex-PRC Territory, and (b) Merck KGaA, 
Darmstadt Germany granted us an exclusive license under certain of its intellectual property rights to develop, 
manufacture and commercialize the Licensed PARP Inhibitors in the People’s Republic of China, or the PRC, which we 
refer to as the PRC Territory. 

21 

On October 1, 2015, pursuant to a purchase of rights agreement, we repurchased all of Merck KGaA, Darmstadt 
Germany's rights under the Ex-PRC PARP Agreement, in consideration for, among other things, a one-time payment of 
$10 million and reduction of future milestone payments we were eligible for under the PRC PARP Agreement. In 
connection with that repurchase, we also agreed to provide Merck KGaA, Darmstadt Germany with global access to our 
clinical PARP supplies, including pamiparib, for its combination trials, during the option period. The Ex-PRC PARP 
Agreement was terminated, except for certain provisions that are needed to effectuate the continuation of the PRC PARP 
Agreement, including those provisions that were required in the event that Merck KGaA, Darmstadt Germany exercised 
its PRC Commercialization Option (described below). 

Pursuant to the PRC PARP Agreement, if we failed to achieve national priority project status in the PRC Territory 

under its 12th or 13th five-year plan with respect to our pamiparib program in the PRC Territory by July 28, 2017, 
Merck KGaA, Darmstadt Germany has an option to acquire exclusive commercialization rights under the pamiparib 
program in the PRC Territory, which we refer to as the PRC Commercialization Option. If, however, we achieved 
national priority by July 28, 2017, Merck KGaA, Darmstadt Germany only has a right of first negotiation to acquire 
exclusive commercialization rights under the pamiparib program in the PRC Territory in the event we seek to license our 
intellectual property rights to a third party. We applied for national priority project status for pamiparib to be effective 
from the beginning of 2017, and our application is in process and we believe that it will be approved.  However, there 
have been unanticipated governmental delays that have impacted the 2017 applicant pool for national project priority 
status and we expect that we will now receive formal notification in 2018.  As such, we intend to discuss with Merck 
KGaA, Darmstadt Germany the impact of this delay on the PRC Commercialization Option.   

Under the agreements, we are eligible to receive up to $7 million and $2.5 million, respectively, in payments upon 

the successful achievement of pre-specified clinical and regulatory milestones in the PRC Territory. In addition, if 
Merck KGaA, Darmstadt Germany exercises the PRC Commercialization Option, it is required to pay us a $50 million 
non-refundable payment upon such exercise, and we are eligible for a $12.5 million milestone payment upon the 
successful achievement of a certain additional regulatory event in the PRC Territory. Also, in consideration for the 
licenses granted to us, we are required to pay Merck KGaA, Darmstadt Germany a high single-digit royalty on aggregate 
net sales of Licensed PARP Inhibitors in the PRC Territory.  

The PRC PARP Agreement continues unless terminated as permitted by either party. Merck KGaA, Darmstadt 
Germany has the right to terminate due to our uncured breach or for convenience upon prior written notice. We have the 
right to terminate these agreements due to Merck KGaA, Darmstadt Germany's uncured breach or for any challenge 
brought against our licensed patent rights. 

Lifirafenib 

On May 24, 2013, we entered into license agreements with Merck KGaA, Darmstadt Germany for lifirafenib, which 

were amended in 2013 and 2015 and which we refer to respectively as the Ex-PRC BRAF Agreement and PRC BRAF 
Agreement. In March 2017, Merck KGaA, Darmstadt Germany informed us that it would not exercise a continuation 
option in the ex-PRC territory, and thus, the ex-PRC BRAF Agreement terminated in its entirety, except for certain 
provisions that survive termination. Under the PRC BRAF Agreement, Merck KGaA, Darmstadt Germany granted us an 
exclusive license under certain of its intellectual property rights to develop, manufacture and commercialize the RAF 
dimer inhibitor in the PRC, which we refer to as the PRC Territory, subject to certain non-compete restrictions. Further, 
pursuant to the PRC BRAF Agreement, Merck KGaA, Darmstadt Germany has an exclusive right of first negotiation to 
acquire exclusive commercialization rights under the lifirafenib BRAF program in the PRC Territory on terms to be 
mutually agreed in the event we seek to license our intellectual property rights to a third party in the territory.  

Under these agreements, in December 2013, we received $13 million in non-refundable payments. As of 

December 31, 2017, we have received $9 million in milestone payments. We are eligible to receive an additional $14 
million in payments upon the successful achievement of pre-specified clinical milestones in the PRC Territory. We are 
required to pay Merck KGaA, Darmstadt Germany a high single-digit royalty on aggregate net sales of the licensed 
compounds in the PRC Territory.   

22 

The term of the PRC BRAF Agreement continues unless terminated as permitted by either party. Under the PRC 

BRAF Agreement, Merck KGaA has the right to terminate due to our uncured breach or voluntarily upon prior written 
notice. We have the right to terminate the PRC BRAF Agreement due to Merck KGaA’s uncured breach or for any 
challenge brought against our licensed patent rights.  

Intellectual Property  

The proprietary nature of, and protection for, our drug candidates and their methods of use are an important part of 
our strategy to develop and commercialize novel medicines, as described in more detail below. We have obtained U.S. 
patents and filed patent applications in the United States and other countries relating to certain of our drug candidates, 
and are pursuing additional patent protection for them and for other of our drug candidates and technologies. We rely on 
trade secrets to protect aspects of our business that are not amenable to, or that we do not consider appropriate for, patent 
protection including our manufacturing processes. We also rely on know-how, continuing technological innovation and 
in-licensing opportunities to develop, strengthen and support our development programs. 

As of February 19, 2018, we own 14 issued U.S. patents, nine pending U.S. patent applications, provisional 
applications, and corresponding patents and patent applications internationally. In addition, we own 10 pending 
international patent applications under the Patent Cooperation Treaty, or PCT, which we plan to file nationally in the 
United States and other jurisdictions, as well as additional priority PCT applications. With respect to any issued patents 
in the United States and Europe, we may be entitled to obtain a patent term extension to extend the patent expiration date 
provided we meet the applicable requirements for obtaining such patent term extensions. For example, in the United 
States, we can apply for a patent term extension of up to five years for one of the patents covering a product once the 
product is approved by the FDA. The exact duration of the extension depends on the time we spend in clinical studies as 
well as getting an NDA approval from the FDA. The patent portfolios for our four leading product candidates as of 
February 19, 2018 are summarized below: 

Zanubrutinib.  We own one issued U.S. patent, one pending U.S. patent application, two PCT applications, and 

corresponding patent applications in other jurisdictions directed to zanubrutinib, a small molecule BTK inhibitor, 
combinations of zanubrutinib with other therapeutic agents, and its use for the treatment of hematological malignancies. 
The expected expiration for the issued U.S. patent is 2034, excluding any additional term for patent term extensions. 
Any patents that may issue from the currently pending U.S. patent application would be expected to expire in 2034, not 
including any patent term adjustments. If a U.S. application is filed based on the pending PCT applications, a patent 
issuing from these applications, if any, would be expected to expire in 2037. We intend to pursue marketing exclusivity 
periods that are available under regulatory provisions in certain countries. 

Tislelizumab.  We are the owner of two issued U.S. patents, one pending U.S. application, two pending PCT 
applications, and corresponding pending patent applications in other jurisdictions directed to tislelizumab, a humanized 
monoclonal antibody against PD-1, and its use for the treatment of cancer. The expected expiration for the issued U.S. 
patents is 2033, excluding any additional term for patent term extensions. Any patent that may issue from the currently 
pending U.S. patent application would be expected to expire in 2033, not including any patent term adjustments. If a 
U.S. application is filed based on the pending PCT applications, any patent issuing from the applications, if any, would 
be expected to expire in 2038. We intend to pursue marketing exclusivity periods that are available under regulatory 
provisions in certain countries. 

Pamiparib.  We own two issued U.S. patents, one pending U.S. patent application, and two pending PCT 

applications directed to pamiparib, a small molecule PARP1/2 inhibitor, and its use for the treatment of cancer, including 
glioblastomas and breast cancer. We also own the corresponding pending patent applications in other jurisdictions. The 
expected expiration for the issued U.S. patents is 2031, excluding any additional term for patent term extensions. Any 
patent that may issue from the currently pending U.S. patent application would be expected to expire in 2031, not 
including any patent term adjustments. If a U.S. application is filed based on the pending PCT applications, patents 
issuing from these applications, if any, would be expected to expire in 2036 and 2037. We intend to pursue marketing 
exclusivity periods that are available under regulatory provisions in certain countries. 

23 

Lifirafenib.  We own two issued U.S. patents, two pending U.S. patent applications, and one pending PCT 
application directed to lifirafenib, a small molecule BRAF inhibitor, and its use for the treatment of cancer, including 
BRAF mutated cancers. We also own pending patent applications in other jurisdictions corresponding to the U.S. patent 
applications. In addition, we plan to file nationally in the U.S. and other jurisdictions based on the pending PCT 
application. The expected expiration for the issued U.S. patents is 2031, excluding any additional term for patent term 
extensions. Any patents that may issue from the currently pending U.S. patent applications would be expected to expire 
in 2031 and 2036, not including any patent term adjustments. If a U.S. application is filed based on the pending PCT 
application, a patent issuing from this application, if any, would be expected to expire in 2037. We intend to pursue 
marketing exclusivity periods that are available under regulatory provisions in certain countries. 

The patent portfolios for our three in-licensed commercial products in China as of January 31, 2018 are summarized 

below: 

ABRAXANE®.  We are the exclusive licensor of five issued Chinese patents and four pending Chinese patent 
applications directed to ABRAXANE®, a nanoparticle albumin–bound paclitaxel, and its use for the treatment of cancer. 
The expected expirations for the issued Chinese patents are 2018, 2021, 2026, and 2031 respectively, excluding any 
additional term for patent term extensions. Any patent that may issue from the currently pending Chinese patent 
applications would be expected to expire in 2023, 2026, or 2034.  In February 2018, a generic version of albumin-bound 
palclitaxel was approved in China and another is currently under regulatory review. 

REVLIMID®.  We are the exclusive licensor of seven issued Chinese patents directed to REVLIMID®, and its use 
for the treatment of cancer, including MM. The expected expirations for the issued Chinese patents are 2023 and 2027 
respectively, excluding any additional term for patent term extensions. The first lenalidomide generic in China was 
approved in November 2017. 

VIDAZA®.  We do not have any rights in any issued China patent or pending China patent applications directed to 
VIDAZA®, a chemical analog of cytidine, and its use for the treatment of cancer.  We are aware of third parties who are 
seeking to develop and obtain approval for generic forms of this drug. 

Under our license agreement with Celgene, Celgene retains the responsibility for, but is not obligated, to prosecute, 

defend and enforce the patents for these in-licensed products. As such, any issued patents may not protect us from 
generic competition for these drugs. 

The term of individual patents may vary based on the countries in which they are obtained. In most countries in 
which we file, including the United States and China, the term of an issued patent is generally 20 years from the earliest 
claimed filing date of a non-provisional patent application in the applicable country. In the United States, a patent’s term 
may be lengthened in some cases by a patent term adjustment, which extends the term of a patent to account for 
administrative delays by the United States Patent and Trademark Office, or USPTO, in excess of a patent applicant’s 
own delays during the prosecution process, or may be shortened if a patent is terminally disclaimed over a commonly 
owned patent having an earlier expiration date. In addition, in certain instances, a patent term can be extended to 
recapture a portion of the term effectively lost as a result of the FDA regulatory review period. However, the restoration 
period cannot be longer than five years and the total patent term including the restoration period must not exceed 
14 years following FDA approval. 

In certain foreign jurisdictions similar extensions as compensation for regulatory delays are also available. The 
actual protection afforded by a patent varies on a claim by claim and country by country basis and depends upon many 
factors, including the type of patent, the scope of its coverage, the availability of any patent term extensions or 
adjustments, the availability of legal remedies in a particular country and the validity and enforceability of the patent.  

We may rely, in some circumstances, on trade secrets and unpatented know-how to protect aspects of our 
technology. We seek to protect our proprietary technology and processes, in part, by entering into confidentiality 
agreements with consultants, scientific advisors and contractors and invention assignment agreements with our 
employees. We also seek to preserve the integrity and confidentiality of our data and trade secrets by maintaining 
physical security of our premises and physical and electronic security of our information technology systems. 

24 

Additionally, we currently own a number of registered trademarks and pending trademark applications. We 

currently have registered trademarks for BeiGene and our corporate logo in China, the European Union and other 
jurisdictions and are seeking trademark protection for BeiGene and our corporate logo in the United States and other 
countries where available and appropriate. 

Government Regulation  

Government authorities in the United States at the federal, state and local level and in other countries extensively 

regulate, among other things, the research and clinical development, testing, manufacture, quality control, approval, 
labeling, packaging, storage, record-keeping, promotion, advertising, distribution, post-approval monitoring and 
reporting, marketing, pricing and export and import of drugs such as those we are developing and commercializing. 
Generally, before a new drug can be marketed, considerable data demonstrating its quality, safety and efficacy must be 
obtained, organized into a format specific to each regulatory authority, submitted for review and approved by the 
regulatory authority.  

U.S. Regulation  

U.S. Government Regulation and Product Approval  

In the United States, the FDA regulates drugs under the Federal Food, Drug, and Cosmetic Act, or FDCA, and its 
implementing regulations, and biologics under the FDCA, its implementing regulations, and the Public Health Service 
Act, or PHSA, and its implementing regulations.  

Cancer therapies are sometimes characterized as first line, second line or third line, and the FDA often approves new 

therapies initially only for third line use. When cancer is detected early enough, first line therapy is sometimes adequate 
to cure the cancer or prolong life without a cure. Whenever first line therapy, usually chemotherapy, hormone therapy, 
surgery or a combination of these, proves unsuccessful, second line therapy may be administered. Second line therapies 
often consist of more chemotherapy, radiation, antibody drugs, tumor targeted small molecule drugs or a combination of 
these. Third line therapies can include bone marrow transplantation, antibody and small molecule targeted therapies, 
more invasive forms of surgery and new technologies. 

U.S. Drug Development Process  

The process required by the FDA before a drug or biologic may be marketed in the United States generally involves 

the following: 

• 

• 

• 

• 

• 

• 

completion of preclinical laboratory tests, animal studies and formulation studies according to Good Laboratory 
Practices, or GLP, regulations;  

submission to the FDA of an investigational new drug, or IND, application, which must become effective 
before human clinical trials may begin;  

performance of adequate and well-controlled human clinical trials according to Good Clinical Practice, or GCP, 
to establish the safety and efficacy of the proposed drug or safety, purity, and potency of the proposed biologic 
for the intended use;  

preparation and submission to the FDA of an NDA for a drug or a BLA for a biologic;  

a determination by the FDA within 60 days of its receipt of an NDA or BLA to file the application for review;  

satisfactory completion of an FDA inspection of the manufacturing facility or facilities at which the product, or 
components thereof, are produced to assess compliance with cGMP;  

25 

•  FDA audits of some clinical trial sites to ensure compliance with GCPs; and  

•  FDA review and approval of the NDA or licensing of the BLA.  

Once a product candidate is identified for development, it enters the preclinical testing stage. Preclinical tests 
include laboratory evaluations of product chemistry, toxicity, formulation and stability, as well as animal studies. An 
IND sponsor must submit the results of the preclinical tests, together with manufacturing information, analytical data 
and any available clinical data or literature, to the FDA as part of the IND. The sponsor must also include a protocol 
detailing, among other things, the objectives of the initial clinical trial, dosing procedures, subject selection and 
exclusion criteria, the parameters to be used in monitoring safety and the effectiveness criteria to be evaluated if the 
initial clinical trial lends itself to an efficacy evaluation. Some preclinical testing may continue even after the IND is 
submitted. The IND automatically becomes effective 30 days after receipt by the FDA, unless the FDA raises concerns 
or questions related to the proposed clinical trial and places the trial on a clinical hold within that 30-day time period. In 
such a case, the IND sponsor and the FDA must resolve any outstanding concerns before the clinical trial can begin. 
Clinical holds also may be imposed by the FDA at any time before or during clinical trials due to safety concerns or 
noncompliance, and may be imposed on all products within a certain class of products. The FDA also can impose partial 
clinical holds, for example, prohibiting the initiation of clinical trials of a certain duration or for a certain dose.  

All clinical trials must be conducted under the supervision of one or more qualified investigators in accordance with 

GCP regulations. These regulations include the requirement that all research subjects provide informed consent in 
writing before their participation in any clinical trial. Further, an Institutional Review Board, or IRB, must review and 
approve the plan for any clinical trial before it commences at any institution, and the IRB must conduct continuing 
review and reapprove the study at least annually. An IRB considers, among other things, whether the risks to individuals 
participating in the clinical trial are minimized and are reasonable in relation to anticipated benefits. The IRB also 
approves the information regarding the clinical trial and the consent form that must be provided to each clinical trial 
subject or his or her legal representative and must monitor the clinical trial until completed.  

Each new clinical protocol and any amendments to the protocol must be filed with the FDA as an IND amendment, 

and to the IRBs for approval.  

Human clinical trials are typically conducted in three sequential phases that may overlap or be combined:  

•  Phase 1.  The product is initially introduced into a small number of healthy human subjects or patients and 

tested for safety, dosage tolerance, absorption, metabolism, distribution and excretion and, if possible, to gain 
early evidence on effectiveness. In the case of some products for severe or life-threatening diseases, especially 
when the product is suspected or known to be unavoidably toxic, the initial human testing may be conducted in 
patients.  

•  Phase 2.  Involves clinical trials in a limited patient population to identify possible adverse effects and safety 

risks, to preliminarily evaluate the efficacy of the product for specific targeted diseases and to determine dosage 
tolerance and optimal dosage and schedule.  

•  Phase 3.  Clinical trials are undertaken to further evaluate dosage, clinical efficacy and safety in an expanded 
patient population. These clinical trials are intended to evaluate the overall risk/benefit relationship of the 
product and provide an adequate basis for product labeling.  

We refer to our Phase 1 programs as dose-escalation and dose-expansion trials.   In addition, we refer to some of our 

Phase 2 programs as pivotal or registrational programs, where the results can be used to support regulatory approval 
without the need to conduct a Phase 3 trial. 

Progress reports detailing the results of the clinical trials must be submitted at least annually to the FDA and safety 

reports must be submitted to the FDA and the investigators for serious and unexpected suspected AEs, any clinically 
important increase in the rate of a serious suspected adverse reaction over that listed in the protocol or investigator’s 
brochure, or any findings from other studies or animal or in vitro testing that suggest a significant risk in humans 

26 

exposed to the product drug. Phase 1, Phase 2 and Phase 3 studies may not be completed successfully within any 
specified period, if at all. The FDA or the sponsor may suspend or terminate a clinical trial at any time on various 
grounds, including a finding that the research subjects or patients are being exposed to an unacceptable health risk. 
Similarly, an IRB can suspend or terminate approval of a clinical trial at its institution if the clinical trial is not being 
conducted in accordance with the IRB’s requirements or if the product has been associated with unexpected serious harm 
to subjects.  

Concurrent with clinical trials, companies usually complete additional animal studies and must also develop 

additional information about the chemistry and physical characteristics of the product and finalize a process for 
manufacturing the product in commercial quantities in accordance with cGMP requirements. The manufacturing process 
must be capable of consistently producing quality batches of the product and, among other things, the manufacturer must 
develop methods for testing the identity, strength, quality and purity of the final product. Additionally, appropriate 
packaging must be selected and tested and stability studies must be conducted to demonstrate that the product does not 
undergo unacceptable deterioration over its shelf life.  

U.S. Review and Approval Processes  

The results of product development, preclinical studies and clinical trials, along with descriptions of the 

manufacturing process, analytical tests conducted on the product, proposed labeling and other relevant information, are 
submitted to the FDA as part of an NDA for a new drug or a BLA for a biologic, requesting approval to market the 
product. The submission of an NDA or BLA is subject to the payment of a substantial user fee; although a waiver of 
such fee may be obtained under certain limited circumstances. The sponsor of an approved NDA or BLA is also subject 
to an annual prescription drug product program fee.  

The FDA reviews all NDAs and BLAs submitted to ensure that they are sufficiently complete for substantive review 

before it accepts them for filing. The FDA may request additional information rather than accept an NDA or BLA for 
filing. In this event, the NDA or BLA must be re-submitted with the additional information. The re-submitted 
application also is subject to review before the FDA accepts it for filing. Once the submission is accepted for filing, the 
FDA begins an in-depth substantive review. The FDA reviews an NDA to determine, among other things, whether a 
product is safe and effective for its intended use, and a BLA to determine whether the biologic is safe, pure, and potent 
for its intended use. The FDA also evaluates whether the product’s manufacturing is cGMP-compliant to assure the 
product’s identity, strength, quality and purity. Before approving an NDA or BLA, the FDA typically will inspect the 
facility or facilities where the product is or will be manufactured. The FDA will not approve an application unless it 
determines that the manufacturing processes and facilities are in compliance with cGMP requirements and adequate to 
assure consistent production of the product within required specifications.  

The approval process is lengthy and difficult and the FDA may refuse to approve an NDA or BLA if the applicable 

regulatory criteria are not satisfied or may require additional clinical data or other data and information. Even if such 
data and information are submitted, the FDA may ultimately decide that the NDA or BLA does not satisfy the criteria for 
approval. Data obtained from clinical trials are not always conclusive, and the FDA may interpret data differently than 
we interpret the same data. The FDA will issue a complete response letter if the agency decides not to approve the NDA 
or BLA in its present form. The complete response letter usually describes all of the specific deficiencies that the FDA 
identified in the NDA or BLA that must be satisfactorily addressed before it can be approved. The deficiencies identified 
may be minor, for example, requiring labeling changes, or major, for example, requiring additional clinical trials. 
Additionally, the complete response letter may include recommended actions that the applicant might take to place the 
application in a condition for approval. If a complete response letter is issued, the applicant may either resubmit the 
NDA or BLA, addressing all of the deficiencies identified in the letter, or withdraw the application or request an 
opportunity for a hearing.  

If a product receives regulatory approval, the approval may be significantly limited to specific diseases and dosages 

or the indications for use may otherwise be limited, which could restrict the commercial value of the product. Further, 
the FDA may require that certain contraindications, warnings or precautions be included in the product labeling. In 
addition, the FDA may require post-approval studies, including Phase 4 clinical trials, to further assess a product’s safety 
and effectiveness after NDA or BLA approval and may require testing and surveillance programs to monitor the safety 

27 

of approved products that have been commercialized. The FDA could also approve the NDA or BLA with a Risk 
Evaluation and Mitigation Strategy plan to mitigate risks, which could include medication guides, physician 
communication plans, or elements to assure safe use, such as restricted distribution methods, patient registries and other 
risk minimization tools.  

Regulation of Combination Products in the United States  

Certain products may be comprised of components that would normally be regulated under different types of 
regulatory authorities, and frequently by different centers at the FDA. These products are known as combination 
products. Under the FDCA, the FDA is charged with assigning a center with primary jurisdiction, or a lead center, for 
review of a combination product. That determination is based on the “primary mode of action” of the combination 
product. We are developing combination products using our own drug candidates and third-party drugs.   

Expedited Programs  

Fast Track Designation 

The FDA has a Fast Track program that is intended to expedite or facilitate the process for reviewing new drugs, 

including biologics that meet certain criteria. Specifically, new drugs are eligible for Fast Track designation if they are 
intended to treat a serious or life-threatening disease or condition for which there is no effective treatment and 
demonstrate the potential to address unmet medical needs for the condition. Fast Track designation applies to the 
combination of the product and the specific indication for which it is being studied. The sponsor of a new drug may 
request the FDA to designate the drug as a Fast Track product concurrently with, or at any time after, submission of an 
IND, and the FDA must determine if the drug candidate qualifies for fast track designation within 60 days of receipt of 
the sponsor’s request.  

In addition to other benefits, such as the ability to engage in more frequent interactions with the FDA, the FDA may 
initiate review of sections of a Fast Track drug’s NDA or BLA before the application is complete. This rolling review is 
available if the applicant provides, and the FDA approves, a schedule for the submission of each portion of the NDA or 
BLA and the applicant pays the applicable user fee. However, the FDA’s time period goal for reviewing an application 
does not begin until the last section of the NDA or BLA is submitted. Additionally, the Fast Track designation may be 
withdrawn by the FDA if the FDA believes that the designation is no longer supported by data emerging in the clinical 
trial process.  

Accelerated Approval 

Under FDA’s accelerated approval regulations, the FDA may approve a drug, including a biologic, for a serious or 

life-threatening illness that provides meaningful therapeutic benefit to patients over existing treatments based upon a 
surrogate endpoint that is reasonably likely to predict clinical benefit, or on a clinical endpoint that can be measured 
earlier than irreversible morbidity or mortality, that is reasonably likely to predict an effect on irreversible morbidity or 
mortality or other clinical benefit, taking into account the severity, rarity, or prevalence of the condition and the 
availability or lack of alternative treatments. In clinical trials, a surrogate endpoint is a marker, such as a laboratory 
measurement or clinical signs of a disease or condition that is thought to predict clinical benefit, but is not itself a 
measure of clinical benefit. Surrogate endpoints can often be measured more easily or more rapidly than clinical 
endpoints. A drug candidate approved on this basis is subject to rigorous post-marketing compliance requirements, 
including the completion of post-approval clinical trials sometimes referred to as Phase 4 trials to confirm the effect on 
the clinical endpoint. Failure to conduct required post-approval studies, or to confirm a clinical benefit during post-
marketing studies, will allow the FDA to withdraw the drug from the market on an expedited basis. All promotional 
materials for drug candidates approved under accelerated regulations are subject to prior review by the FDA.  

Breakthrough Designation 

Breakthrough therapy designation is intended to expedite the development and review of a breakthrough therapy. A 
drug or biologic product can be designated as a breakthrough therapy if it is intended to treat a serious or life-threatening 

28 

disease or condition and preliminary clinical evidence indicates that it may demonstrate substantial improvement over 
existing therapies on one or more clinically significant endpoints. A sponsor may request that a product be designated as 
a breakthrough therapy concurrently with, or at any time after, the submission of an IND, and the FDA must determine if 
the candidate qualifies for breakthrough therapy designation within 60 days of receipt of the sponsor’s request. If so 
designated, the FDA shall act to expedite the development and review of the product’s marketing application, including 
by meeting with the sponsor throughout the product’s development, providing timely advice to the sponsor to ensure that 
the development program to gather preclinical and clinical data is as efficient as practicable, involving senior managers 
and experienced review staff in a cross-disciplinary review, and assigning a cross-disciplinary project lead for the FDA 
review team to facilitate an efficient review of the development program and to serve as a scientific liaison between the 
review team and the sponsor.  

Priority Review 

The FDA may grant an NDA for a new molecular entity or BLA a priority review designation, which sets the target 

date for FDA action on the application at six months after the FDA accepts the application for filing. Priority review is 
granted where there is evidence that the proposed product would be a significant improvement in the safety or 
effectiveness of the treatment, diagnosis, or prevention of a serious condition. If criteria are not met for priority review, 
the application is subject to the standard FDA review period of ten months after FDA accepts the application for filing. 
Priority review designation does not change the scientific/medical standard for approval or the quality of evidence 
necessary to support approval.  

Post-Approval Requirements  

Any products for which we receive FDA approval are subject to continuing regulation by the FDA, including, 
among other things, record-keeping requirements, reporting of adverse experiences with the product, providing the FDA 
with updated safety and efficacy information, product sampling and distribution requirements, complying with certain 
electronic records and signature requirements and complying with FDA promotion and advertising requirements. The 
FDA strictly regulates labeling, advertising, promotion and other types of information on products that are placed on the 
market. Products may be promoted only for the approved indications and in accordance with the provisions of the 
approved label. Further, manufacturers must continue to comply with cGMP requirements, which are extensive and 
require considerable time, resources and ongoing investment to ensure compliance. In addition, changes to the 
manufacturing process generally require prior FDA approval before being implemented and other types of changes to the 
approved product, such as adding new indications and additional labeling claims, are also subject to further FDA review 
and approval.  

Manufacturers and other entities involved in the manufacturing and distribution of approved products are required to 

register their establishments with the FDA and certain state agencies, and are subject to periodic unannounced 
inspections by the FDA and certain state agencies for compliance with cGMP and other laws. The cGMP requirements 
apply to all stages of the manufacturing process, including the production, processing, sterilization, packaging, labeling, 
storage and shipment of the product. Manufacturers must establish validated systems to ensure that products meet 
specifications and regulatory requirements, and test each product batch or lot prior to its release.  

The FDA may withdraw a product approval or revoke a biologics license if compliance with regulatory 

requirements is not maintained or if problems occur after the product reaches the market. Later discovery of previously 
unknown problems with a product may result in restrictions on the product or even complete withdrawal of the product 
from the market. Further, the failure to maintain compliance with regulatory requirements may result in administrative or 
judicial actions, such as fines, untitled or warning letters, holds on clinical trials, product seizures, product detention or 
refusal to permit the import or export of products, refusal to approve pending applications or supplements, restrictions on 
marketing or manufacturing, injunctions or civil or criminal penalties. We may undertake or be required to undertake a 
product recall. 

29 

Patent Term Restoration and Marketing Exclusivity  

Depending upon the timing, duration and specifics of FDA approval of the use of our drug candidates, some of our 

U.S. patents may be eligible for limited patent term extension under the Drug Price Competition and Patent Term 
Restoration Act of 1984, commonly referred to as the Hatch-Waxman Amendments. The Hatch-Waxman Amendments 
permit a patent restoration term of up to five years as compensation for patent term lost during product development and 
the FDA regulatory review process. However, patent term restoration cannot extend the remaining term of a patent 
beyond a total of 14 years from the product’s approval date. The patent term restoration period is generally one-half the 
time between the effective date of an IND and the submission date of an NDA or BLA plus the time between the 
submission date of an NDA or BLA and the approval of that application, except that this review period is reduced by any 
time during which the applicant failed to exercise due diligence. Only one patent applicable to an approved product is 
eligible for the extension and the application for the extension must be submitted prior to the expiration of the patent. 
The USPTO, in consultation with the FDA, reviews and approves the application for any patent term extension or 
restoration. In the future, if available, we intend to apply for restorations of patent term for some of our currently owned 
patents beyond their current expiration dates, depending on the expected length of the clinical trials and other factors 
involved in the filing of the relevant NDA or BLA; however, there can be no assurance that any such extension will be 
granted to us.  

Market exclusivity provisions under the FDCA can also delay the submission or the approval of certain applications. 
The FDCA provides a five-year period of non-patent marketing exclusivity within the United States to the first applicant 
to gain approval of an NDA for a new chemical entity. A drug is a new chemical entity if the FDA has not previously 
approved any other new drug containing the same active moiety, which is the molecule or ion responsible for the action 
of the drug substance. During the exclusivity period, the FDA may not accept for review an abbreviated NDA, or 
ANDA, or a 505(b)(2) NDA submitted by another company for another version of such drug where the applicant does 
not own or have a legal right of reference to all the data required for approval. However, such an application may be 
submitted after four years if it contains a certification of patent invalidity or non-infringement. The FDCA also provides 
three years of marketing exclusivity for an NDA, 505(b)(2) NDA or supplement to an existing NDA if new clinical 
investigations, other than bioavailability studies, that were conducted or sponsored by the applicant are deemed by the 
FDA to be essential to the approval of the application, for example, for new indications, dosages or strengths of an 
existing drug. This three-year exclusivity covers only the conditions of use associated with the new clinical 
investigations and does not prohibit the FDA from approving ANDAs for drugs containing the original active agent. 
Five-year and three-year exclusivity will not delay the submission or approval of a full NDA. However, an applicant 
submitting a full NDA would be required to conduct or obtain a right of reference to all of the preclinical studies and 
adequate and well-controlled clinical trials necessary to demonstrate safety and effectiveness.  

Pediatric exclusivity is another type of exclusivity in the United States. Pediatric exclusivity, if granted, provides an 

additional six months of exclusivity, which runs from the end of other exclusivity or patent periods.  

Biosimilars and Exclusivity  

The PHSA includes an abbreviated approval pathway for biological products shown to be similar to, or 
interchangeable with, an FDA-licensed reference biological product. Biosimilarity, which requires that there be no 
clinically meaningful differences between the biological product and the reference product in terms of safety, purity, and 
potency, can be shown through analytical studies, animal studies, and a clinical trial or trials. Interchangeability requires 
that a product is biosimilar to the reference product and the product must demonstrate that it can be expected to produce 
the same clinical results as the reference product and, for products administered multiple times, the biologic and the 
reference biologic may be switched after one has been previously administered without increasing safety risks or risks of 
diminished efficacy relative to exclusive use of the reference biologic.  

A reference biologic is granted twelve years of exclusivity from the time of first licensure of the reference product. 

The first biologic product submitted under the abbreviated approval pathway that is determined to be interchangeable 
with the reference product has exclusivity against other biologics submitting under the abbreviated approval pathway for 
the lesser of (i) one year after the first commercial marketing, (ii) 18 months after approval if there is no legal challenge, 
(iii) 18 months after the resolution in the applicant’s favor of a lawsuit challenging the biologic’s patents if an 

30 

application has been submitted, or (iv) 42 months after the application has been approved if a lawsuit is ongoing within 
the 42-month period.  

Orphan Drugs  

Under the Orphan Drug Act, the FDA may grant orphan drug designation to drugs, including biologics, intended to 

treat a rare disease or condition—generally a disease or condition that affects fewer than 200,000 individuals in the 
United States or that affects more than 200,000 individuals in the United States and for which there is no reasonable 
expectation that costs of research and development of the product for the indication can be recovered by sales of the 
product in the United States. Orphan drug designation must be requested before submitting an NDA or BLA.  

After the FDA grants orphan drug designation, the generic identity of the drug or biologic and its potential orphan 

use are disclosed publicly by the FDA. Orphan drug designation does not convey any advantage in, or shorten the 
duration of, the regulatory review and approval process. The first NDA or BLA applicant to receive FDA approval for a 
particular active ingredient to treat a particular disease or condition with FDA orphan drug designation is entitled to a 
seven-year exclusive marketing period in the United States for that product, for that indication. Among the other benefits 
of orphan drug designation are tax credits for certain research and a waiver of the NDA or BLA application user fee.  

During the exclusivity period, the FDA may not approve any other applications to market the same drug for the 
same disease or condition, except in limited circumstances, such as if the second applicant demonstrates the clinical 
superiority of its product to the product with orphan drug exclusivity through a demonstration of superior safety, 
superior efficacy, or a major contribution to patient care. “Same drug” means a drug that contains the same active moiety 
if it is a drug composed of small molecules, or the same principal molecular structural features if it is composed of 
macromolecules and is intended for the same use as a previously approved drug, except that if the subsequent drug can 
be shown to be clinically superior to the first drug, it will not be considered to be the same drug. Orphan drug exclusivity 
does not prevent the FDA from approving a different drug for the same disease or condition, or the same drug for a 
different disease or condition.  

Disclosure of Clinical Trial Information  

Sponsors of clinical trials of FDA-regulated products, including drugs and biologics, are required to register and 
disclose certain clinical trial information, which is publicly available at www.clinicaltrials.gov. Information related to the 
product, patient population, phase of investigation, study sites and investigators, and other aspects of the clinical trial is 
then made public as part of the registration. Sponsors are also obligated to disclose the results of their clinical trials after 
completion. Disclosure of the results of these trials can be delayed until the new product or new indication being studied 
has been approved. Competitors may use this publicly available information to gain knowledge regarding the progress of 
development programs.  

Pharmaceutical Coverage, Pricing and Reimbursement  

In the United States, sales of any products for which we may receive regulatory approval for commercial sale will 

depend in part on the availability of coverage and reimbursement from third-party payors, including government 
authorities, managed care providers, private health insurers and other organizations. The process for determining 
whether a payor will provide coverage for a product may be separate from the process for setting the reimbursement rate 
that the payor will pay for the product. Third-party payors may limit coverage to specific products on an approved list 
which might not include all of the FDA-approved products for a particular indication. Moreover, a payor’s decision to 
provide coverage for a product does not imply that an adequate reimbursement rate will be approved. Adequate third-
party reimbursement may not be available to enable us to maintain price levels sufficient to realize an appropriate return 
on our investment in product development.  

Third-party payors are increasingly challenging the price and examining the medical necessity and cost-

effectiveness of medical products and services, in addition to their safety and efficacy. In order to obtain coverage and 
reimbursement for any product that might be approved for sale, we may need to conduct expensive pharmacoeconomic 
studies in order to demonstrate the medical necessity and cost-effectiveness of any products, in addition to the costs 

31 

required to obtain regulatory approvals. If third-party payors do not consider a product to be cost-effective or medically-
necessary compared to other available therapies, they may not cover the product after approval as a benefit under their 
plans or, if they do, the level of payment may not be sufficient to allow a company to sell its products at a profit.  

The U.S. government and state legislatures have shown significant interest in implementing cost containment 

programs to limit the growth of government-paid health care costs, including price controls, restrictions on 
reimbursement and requirements for substitution of generic products for branded prescription drugs. For example, the 
Affordable Care Act, or ACA, contains provisions that may reduce the profitability of drug products, including, for 
example, increased rebates for drugs reimbursed by Medicaid programs, extension of Medicaid rebates to Medicaid 
managed care plans, mandatory discounts for certain Medicare Part D beneficiaries and annual fees based on 
pharmaceutical companies’ share of sales to federal health care programs. Adoption of government controls and 
measures, and tightening of restrictive policies in jurisdictions with existing controls and measures, could limit payments 
for pharmaceuticals.  

Other U.S. Healthcare Laws and Compliance Requirements  

If we obtain regulatory approval of our product candidates, we may be subject to various federal and state laws 

targeting fraud and abuse in the healthcare industry. These laws may impact, among other things, our proposed sales, 
marketing and education programs. In addition, we may be subject to patient privacy regulation by both the federal 
government and the states in which we conduct our business. The laws that may affect our ability to operate include: 

• 

• 

• 

the federal Anti-Kickback Statute, which prohibits, among other things, knowingly and willfully soliciting, 
receiving, offering or paying any remuneration (including any kickback, bribe, or rebate), directly or indirectly, 
overtly or covertly, in cash or in kind, to induce, or in return for, either the referral of an individual, or the 
purchase, lease, order or recommendation of any good, facility, item or service for which payment may be 
made, in whole or in part, under a federal healthcare program, such as the Medicare and Medicaid programs; 

federal civil and criminal false claims and civil monetary penalty laws, such as the federal False Claims Act, 
which impose criminal and civil penalties and authorize civil whistleblower or qui tam actions, against 
individuals or entities for, among other things: knowingly presenting, or causing to be presented, to the federal 
government, claims for payment that are false or fraudulent; making a false statement or record material to a 
false or fraudulent claim or obligation to pay or transmit money or property to the federal government; or 
knowingly concealing or knowingly and improperly avoiding or decreasing an obligation to pay money to the 
federal government. In addition, the government may assert that a claim including items and services resulting 
from a violation of the federal Anti-Kickback Statute constitutes a false of fraudulent claim for purposes of the 
False Claims Act; 

the federal Health Insurance Portability and Accountability Act of 1996, or HIPAA, which prohibits knowingly 
and willfully executing, or attempting to execute, a scheme to defraud any healthcare benefit program or obtain, 
by means of false or fraudulent pretenses, representations, or promises, any of the money or property owned by, 
or under the custody or control of, any healthcare benefit program, regardless of the payor (e.g., public or 
private) and knowingly and willfully falsifying, concealing or covering up by any trick or device a material fact 
or making any materially false statements in connection with the delivery of, or payment for, healthcare 
benefits, items or services relating to healthcare matters; 

•  HIPAA, as amended by the Health Information Technology for Economic and Clinical Health Act of 2009, and 
their respective implementing regulations, which impose requirements on certain covered healthcare providers, 
health plans, and healthcare clearinghouses as well as their respective business associates who perform services 
for them that involve the use, or disclosure of, individually identifiable health information, relating to the 
privacy, security and transmission of individually identifiable health information; 

• 

the federal false statements statute, which prohibits knowingly and willfully falsifying, concealing or covering 
up a material fact or making any materially false statement in connection with the delivery of or payment for 
healthcare benefits, items or services; 

32 

• 

• 

the federal transparency requirements under the ACA, including the provision commonly referred to as the 
Physician Payments Sunshine Act, which require manufacturers of drugs, devices, biologics and medical 
supplies for which payment is available under Medicare, Medicaid or the Children’s Health Insurance Program 
to report annually to the U.S. Department of Health and Human Services information related to payments or 
other transfers of value made to physicians and teaching hospitals, as well as ownership and investment 
interests held by physicians and their immediate family members; and 

federal consumer protection and unfair competition laws, which broadly regulate marketplace activities and 
activities that potentially harm consumers.  

The ACA broadened the reach of the fraud and abuse laws by, among other things, amending the intent requirement 

of the federal Anti-Kickback Statute and the applicable criminal healthcare fraud statutes contained within 42 U.S.C. 
§ 1320a-7b. Pursuant to the statutory amendment, a person or entity no longer needs to have actual knowledge of this 
statute or specific intent to violate it in order to have committed a violation. In addition, the ACA provides that a claim 
including items or services resulting from a violation of the federal Anti-Kickback Statute constitutes a false or 
fraudulent claim for purposes of the civil False Claims Act or the civil monetary penalties statute. Many states have 
adopted laws similar to the federal Anti-Kickback Statute, some of which apply to the referral of patients for healthcare 
items or services reimbursed by any source, not only the Medicare and Medicaid programs.  

Violations of fraud and abuse laws may be punishable by criminal and/or civil sanctions, including penalties, fines 

and/or exclusion or suspension from federal and state healthcare programs such as Medicare and Medicaid and 
debarment from contracting with the U.S. government. In addition, private individuals have the ability to bring actions 
on behalf of the U.S. government under the federal False Claims Act as well as under the false claims laws of several 
states.  

PRC Regulation  

In the People’s Republic of China, or PRC, we operate in an increasingly complex legal and regulatory 

environment. We are subject to a variety of PRC laws, rules and regulations affecting many aspects of our business. This 
section summarizes the principal PRC laws, rules and regulations relevant to our business and operations.  

PRC Drug Regulation 

Introduction 

China heavily regulates the development, approval, manufacturing and distribution of drugs, including biologics.  

The specific regulatory requirements applicable depend on whether the drug is made and finished in China, which is 
referred to as a domestically manufactured drug, or made abroad and imported into China in finished form, which is 
referred to as an imported drug, as well as the approval or “registration” category of the drug.  For both imported and 
domestically manufactured drugs, China typically requires regulatory approval for a clinical trial, or CTA, prior to 
submitting an application for marketing approval. For a domestically manufactured drug, there is also a requirement for 
a drug manufacturing license for a facility in China.   

Timelines for approval in China historically have been long with the overall path to market taking as long as seven 
to ten years.  The CFDA, which is the chief drug regulator, historically has not had the resources to timely approve the 
thousands of new, generic, and supplemental drug applications it receives every year and significant application backlog 
of over 22,000 applications developed. Over the past several years, however, the CFDA has increased its resources and 
implemented various programs to reduce the time to market for drugs that meet a certain level of innovation or 
manufacturing and/or address certain unmet medical needs. The CFDA has been able to reduce the backlog of 
applications to an estimated 6,000 applications. 

In 2017, the drug regulatory system entered a new and significant period of reform.  The State Council and the 

China Communist Party jointly issued a mandatory plan to further the reform of the review and approval system and 
encourage the innovation of drugs and medical devices, or the Innovation Opinion.  The expedited programs and other 

33 

advantages under this and other recent reforms encourage drug manufacturers to seek market approval in China first, 
manufacture domestically, and develop drugs in high priority disease areas, such as oncology. 

To implement the regulatory reform introduced by the Innovation Opinion, the CFDA is currently revising the 

fundamental law, regulations, and rules regulating pharmaceutical products and the industry, which includes the 
framework law known as the PRC Drug Administration Law, or DAL.  The DAL is also generally implemented by a set 
of regulations issued by the State Council referred to as the DAL Implementing Regulation. The CFDA has its owns set 
of regulations implementing the DAL; the primary one governing clinical trial applications, marketing approval, and 
license renewal and amendment is known as the Drug Registration Regulation. However, as of January 2018 the 
implementing regulations for many of the reforms in the Innovation Opinion had not been announced, and therefore, the 
details in the implementation of the regulatory changes remained uncertain in some respects. 

Regulatory Authorities 

In the PRC, the CFDA is the primary regulator for pharmaceutical products and businesses.  It regulates almost all 

of the key stages of the life-cycle of pharmaceutical products, including nonclinical studies, clinical trials, marketing 
approvals, manufacturing, advertising and promotion, distribution, and pharmacovigilance (i.e., post-marketing safety 
reporting obligations).  The Center for Drug Evaluation, or CDE, which is under the CFDA, conducts the technical 
evaluation of each drug and biologic application for safety and effectiveness.  Since 2015, the CFDA has more than 
doubled the staff of reviewers at the CDE to increase efficiency, and delegated authority to the CDE to issue final 
approvals of CTAs, supplemental applications to existing drug registrations, and renewals of licenses of imported drugs.  
Before, final approval was the CFDA’s responsibility. 

The CFDA’s local counterparts (particularly the provincial-level FDAs, or PFDAs) are responsible for issuing and 
renewing relevant licenses for drug manufacturing and distribution businesses, conducting inspections of manufacturing 
and distribution businesses, and other post-marketing matters within their administrative regions (e.g., recall of 
pharmaceutical products).   

The National Health and Family Planning Commission, or NHFPC, formerly known as the Ministry of Health or 

MOH, is China’s chief healthcare regulator.  It is primarily responsible for overseeing the operation of medical 
institutions, which also serve as clinical trial sites, and regulating the licensure of hospitals and other medical personnel.  
NHFPC plays a significant role in drug reimbursement.  Furthermore, the NHFPC and its local counterparts at or below 
the provincial-level of local government also oversee and organize public medical institutions’ centralized bidding and 
procurement process for pharmaceutical products.  This is the chief way that public hospitals and their internal 
pharmacies acquire drugs. 

Pre-Clinical and Clinical Development  

The CFDA requires both pre-clinical and clinical data to support registration applications for imported and domestic 
drugs.  Pre-clinical work, including pharmacology and toxicology studies, must meet good laboratory practices, or GLP, 
issued in July 2017.  The CFDA accredits GLP labs and requires that nonclinical studies on chemical drug substances 
and preparations and biologics that are not yet marketed in China be conducted there.  There are no approvals required 
from the CFDA to conduct pre-clinical studies. 

Registration Categories 

Prior to engaging with the CFDA on research and development and approval, an applicant will need to determine 

the registration category for its drug candidate (which will ultimately need to be confirmed with the CFDA), which will 
determine the requirements for its clinical trial and marketing application.  There are five categories for small molecule 
drugs:  Category 1 (“innovative drugs”) refers to drugs that have a new chemical entity that has not been marketed 
anywhere in the world, Category 2 (“improved new drugs”) refers to drugs with a new indication, dosage form, route of 
administration, combination, or certain formulation changes not approved in the world, Categories 3 and 4 are for 
generics that reference an innovator drug (or certain well-known generic drugs) marketed either abroad or in China, 

34 

respectively, and Category 5 refers to originator or generic drugs that have already been marketed abroad but are not yet 
approved in China (i.e., many imported drugs).   

Therapeutic biologics follow a similar categorization, with Category 1 being new to the world, but with fifteen 
product-specific categories.  Like with small molecule drugs, Category 1 for biologics is also for innovative biologics 
that have not been approved inside or outside of China.  A clear regulatory pathway for biosimilars does not yet exist, 
but the CFDA may soon develop one in its revision of implementing rules pursuant to the Innovation Opinion. Each of 
zanubrutinib, tislelizumab, pamiparib and lifirafenib have obtained approval for special examination and approval from 
the CDE and have been admitted to Category 1, which is a favored category for CTA and marketing approval. 

Expedited Programs 

Priority Evaluation and Approval Programs to Encourage Innovation 

The CFDA has adopted several expedited review and approval mechanisms since 2009 and created additional 

expedited programs in recent years that are intended to encourage innovation.  Applications for these expedited 
programs can be submitted after the CTA is admitted for review by the CDE.  Some of the current categories of drugs 
eligible for priority status that may be particularly relevant for us include:  (1) Category 1 innovative drugs that have not 
been approved inside or outside of China; (2) oncology drugs; (3) drugs using advanced technology, innovative 
treatment methods, and having clear therapeutic benefit; and (4) new drugs for which clinical trials are already approved 
in the United States or European Union, or for which marketing authorization applications have been filed 
simultaneously in China and in the United States or European Union and are manufactured in China using the same 
production line that passed FDA or EMA inspection.  

If admitted to one of these expedited programs, an applicant will be entitled to more frequent and timely 

communication with reviewers at the CDE, expedited review and approval, and more agency resources throughout the 
approval process.  Each of our drug candidates zanubrutinib, tislelizumab, pamiparib and lifirafenib qualifies as 
domestic Category 1.  

Conditional Approval 

Under the Innovation Opinion, the CFDA may also grant “conditional approval” for innovative drugs that treat 

serious life-threatening diseases for which there are no effective therapies.  Under the most recent proposed 
implementing rules, and recent practice, the applicants would discuss the conditional approval with CDE at a formal 
consultation meeting on the pivotal study design or a pre-NDA meeting.  An application for conditional approval would 
also be submitted at the time of the marketing application.  Drugs approved under this program may have to complete a 
confirmatory study within a certain period of time in order to confirm the product’s efficacy and safety profile and 
continue marketing.  There is no clear timeline for finalizing the implementation regulations for the conditional approval 
program. 

CDE Guideline on PD-1/L1 NDA 

In addition to the programs and proposals above, the CDE has recently stated that it will permit applicants for PD-

1/L1 agents to submit data on a rolling basis based on the current high unmet medical need for PD-1/L1 agents.  In 
February 2018, the CDE released a new guideline on data requirements for NDA submissions of PD-1/L1 agents with 
single-arm trials (with ORR as the primary endpoint) on recurrent and refractory advanced cancers without standard-of-
care therapies. Under the guideline, the sponsor must have a pre-NDA meeting with the CDE regarding the data and the 
NDA submission. The CDE will permit the following submission for these applicants: (1) an initial NDA submission 
with full preliminary safety data and effectiveness data, including the results of at least two independent therapeutic 
efficacy assessments of all patients who are currently enrolled pursuant to all of the protocol’s requirements; (2) during 
the CDE’s substantive technical review of the NDA, submission on a rolling basis of follow-up safety and effectiveness 
data from at least six months from the time of the last enrolled patient showing the duration of the response; and 
(3) submission of all efficacy and safety data as provided for under the protocol before final approval is granted by the 
CFDA. Sponsors may also apply for priority review and approval for their NDA to accelerate the progress.  If granted, 

35 

 
 
 
 
priority status will be applied to various stages of the approval process, including testing, manufacturing site inspection, 
technical review, and clinical site inspection. 

Clinical Trials 

Upon completion of pre-clinical studies, a sponsor typically needs to conduct clinical trials in China for registering a 

new drug in China.  The materials required for this application and the data requirements are determined by the 
registration category.  The CFDA has taken a number of steps to increase efficiency for approving CTAs, and it has also 
significantly increased monitoring and enforcement of GCP to ensure data integrity. 

Trial Approval  

All clinical trials conducted in China must be approved and conducted at hospitals accredited by the CFDA.  For 

imported drugs, proof of foreign approval is required prior to the trial, unless the drug has never been approved 
anywhere in the world.  In addition to a standalone China trial to support development, imported drug applicants may 
establish a site in China that is part of an international multicenter trial, or IMCT, at the outset of the global trial.  
Domestically manufactured drugs are not subject to foreign approval requirements, and in contrast to prior practice, the 
CFDA has recently indicated its intent to permit those drugs to conduct development via an IMCT as well.   

In 2015, the CFDA began to issue an umbrella approval for all phases (typically three) of a new drug clinical trial, 
instead of issuing approval phase by phase.  For certain types of new drug candidates, clinical trial applications may be 
prioritized over other applications, and put in a separate expedited queue for approval.  Category 1 drugs are new drug 
trials which would qualify for this expedited umbrella approval status.  Other trials that are not part of these expedited 
lines could still wait up to a year for approval to conduct the trial. 

The Innovation Opinion introduced other new measures to further expedite the clinical development process. 

Specifically, it requires that applicants for new drug trials conduct a meeting with the CDE prior to submitting the CTA.  
The Innovation Opinion also effectively introduces a notification system for new drug clinical trial approval.  In other 
words, trials can proceed if after certain fixed period of time (possibly 60 days), the applicant has not received any 
objections from the CDE, as opposed to the lengthier current clinical trial pre-approval process in which the applicant 
must wait for affirmative approval.  The Innovation Opinion also promises to expand the number of trial sites by 
truncating the timeline for accreditation by converting it from a pre-approval procedure into a notification procedure.  
These reforms will require implementing law and regulations in order to proceed in practice. The CFDA proposed 
implementing legislation in 2017 but it has not yet been finalized. 

Human Genetic Resources Approval 

An additional approval is required for any foreign companies or foreign affiliates that conduct trials in China.  Prior 
to entering into a clinical trial agreement and beginning a trial, the parties to a clinical trial (i.e., the foreign sponsor and 
the Chinese clinical trial site) are required to obtain a human genetic resources, or HGR, approval to collect any 
biological samples that contain the genetic material of Chinese human subjects from the Ministry of Science and 
Technology, and any cross-border transfer of the samples or associated data requires additional approval. Furthermore, 
one of the key review points for the HGR review and approval process is the IP sharing arrangement between Chinese 
and foreign parties. The parties are required to share patent rights to inventions arising from the samples. Conducting a 
clinical trial in China without obtaining the relevant HGR preapproval will subject the sponsor and trial site to 
administrative liability, including confiscation of HGR (samples and associated data), and administrative fines.  

Clinical Trial Process and Good Clinical Practices 

Typically drug clinical trials in China have three phases.  Phase 1 refers to the initial clinical pharmacology and 
human safety evaluation studies. Phase 2 refers to the preliminary evaluation of a drug candidate’s therapeutic efficacy 
and safety for target indication(s) in patients. Phase 3 (often the pivotal study) refers to clinical trials to further verify the 
drug candidate’s therapeutic efficacy and safety on patients with target indication(s) and ultimately provide sufficient 
evidence for the review of drug registration application. The CFDA requires that the different phases of clinical trials in 

36 

China receive ethics committee approval prior to approval of the CTA and comply with GCP.  The CFDA conducts 
inspections to assess GCP compliance and will cancel the CTA if it finds substantial issues.   

The CFDA may reduce requirements for trials and data, depending on the drug and the existing data.  The CFDA 
has granted waivers for all or part of trials, but it is now planning to take a more official position on the acceptance of 
foreign data to support an application.  The foreign data must meet the CFDA’s requirements, including, for drugs that 
have never been approved before in China, having sufficient Chinese ethnic data. The precise requirements are not yet 
clear. 

Unlike innovative drugs, generic small molecule drugs are required to conduct a bioequivalence trial to demonstrate 

therapeutic equivalence to an originator drug marketed either in China or abroad or an internationally accepted generic 
drug.  The CFDA has released catalogues of reference products, and it released a first installment of a “marketed drug 
list” (China’s “Orange Book”) with information about drugs that may serve as reference products.   

China does not have a well-developed biosimilar pathway, but the CFDA will permit marketing of biosimilars after 

a comparative evaluation with an innovative biologic.  Currently follow-on comparative and bioequivalence studies 
could be permitted prior to the expiration of the innovative patent under an exemption for drug development in China’s 
Patent Law. 

New Drug Application (NDA) and Approval 

Upon completion of clinical trials, a sponsor may submit clinical trial data to support marketing approval for the 

drug.  For imported drugs, this means issuance of an import license.  Again, the applicant must submit evidence of 
foreign approval, unless it is an innovative drug that has never been approved anywhere in the world.   

Domestically manufactured drugs must similarly submit data in support of a drug approval number.  Under the 
current regime, upon approval of the registration application, the CFDA will first issue a new drug certificate to the 
applicant.  Only when the applicant is equipped with relevant manufacturing capability will the CFDA issue a Drug 
Manufacturing Approval Serial Number, which is effectively the marketing approval allowing the holder to 
market/commercialize the drug in China.   

Domestically established research institutions (including domestic companies) can apply through an MAH pilot 
program if they are established in one of 10 designated provinces (including Beijing and Shanghai) in China. The MAH 
pilot program permits research institutions and individuals to develop and hold the marketing approvals for drugs 
without holding a drug manufacturing license. The MAHs may engage contract manufacturers and distributors.   

The MAH pilot program is set to run until November 2018. The Innovation Opinion indicates that China will strive 
to implement the MAH system nationally as soon as possible by amending the DAL. The CFDA has proposed revisions 
to accomplish this purpose, but the timeline to finalize these proposals is still unclear.     

New Drug Monitoring Period 

Currently, new varieties of domestically produced drugs approved under Categories 1 or 2 in China may be placed 
under a monitoring period for three to five years.  Category 1 innovative drugs will be monitored for five years.  During 
the monitoring period, the CFDA will not approve another CTA from another applicant for the same type of drug, except 
if another sponsor has an approved CTA at the time that the monitoring period is initiated it may proceed with its trial 
and become part of the period.  Therefore, by blocking other CTAs, the monitoring period can act as a type of market 
exclusivity.  Under the Innovation Opinion, it is not clear whether the monitoring period will remain in force. However, 
no documents have emerged to officially cancel it. 

Manufacturing and Distribution 

As noted above, China requires that all facilities that make drugs in China receive a drug manufacturing license with 

an appropriate “scope of manufacturing” from the local PFDA. This license must be renewed every five years.  A 

37 

separate certification of compliance with China’s drug Good Manufacturing Practice, or GMP, is also required, but this 
requirement may be eliminated as the Innovation Opinion is implemented.  

Similarly, to conduct sales, importation, shipping and storage (“distribution activities”) a company must obtain a 

Drug Distribution License from the local PFDA, subject to renewal every five years. Like with GMPs, a separate 
certification of compliance with CFDA’s drug good supply practice, or GSP, is required.  These separate certifications 
for GMP and GSP compliance of the manufacturing and distribution facilities may be removed pursuant to the 
implementation of the Innovation Opinion. 

Another critical reform in 2017 limits distribution chains to prevent corruption but presents challenges for 

procurement.  This policy, referred to as the “Two-Invoice System,” generally requires that at most two invoices may be 
issued throughout the distribution chain, with one from the manufacturer to a distributor and another from the distributor 
to the end-user hospital. This excludes the sale of products invoiced from the manufacturer to its wholly owned or 
controlled distributors, or for imported drugs, to their exclusive distributor, or from a distributor to its wholly owned or 
controlled subsidiary (or between the wholly owned or controlled subsidiaries).  However, the system still significantly 
limits the options for companies to use multiple distributors to reach a larger geographic area in China. Compliance with 
the Two-Invoice System will become a prerequisite for pharmaceutical companies to participate in procurement 
processes with public hospitals, which provide most of China’s healthcare. Manufacturers and distributors that fail to 
implement the Two-Invoice System may lose their qualifications to participate in the bidding process. Non-compliant 
manufacturers may also be blacklisted from engaging in drug sales to public hospitals in a locality. 

The Two-Invoice System was first implemented in 11 provinces that are involved in pilot comprehensive medical 

reforms. The objective is nationwide implementation by no later than 2018. Almost all the provinces and many cities 
have already adopted implementing rules for the Two-Invoice System. 

Post-Marketing Surveillance  

The manufacturer or marketing authorization holder of marketing approval is primarily responsible for 
pharmacovigilance, including quality assurance, adverse reaction reporting and monitoring, and product recalls. 
Distributors and user entities (e.g., hospitals) are also required to report, in their respective roles, adverse reactions of the 
products they sell or use, and assist with the manufacturer of the product recall.  A drug that is currently under the new 
drug monitoring period has to report all adverse drug reactions (as opposed to just serious adverse reactions) for that 
period. 

The Innovation Opinion further clarifies that the MAH shall assume all legal responsibilities for the drug-related 
pre-clinical studies, clinical trials, production and manufacturing, marketing and distribution, adverse effect reporting, 
continuous studies, risk assessment and other relevant matters. 

Advertising and Promotion of Pharmaceutical Products  

China has a strict regime for the advertising of approved medicines.  No unapproved medicines may be advertised.  

The definition of an advertisement is very broad, and does not exclude scientific exchange.  It can be any media that 
directly or indirectly introduces the product to end users.  There is no clear line between advertising and any other type 
of promotion. 

Pursuant to the DAL and the Advertisement Law, prescription medicines may only be advertised to healthcare 
professionals in approved journals.  The individual advertisements themselves must also be approved by a local level 
PFDA.  In addition, advertisements are subject to strict content restrictions, which prohibit recommendations by doctors 
and hospitals and guarantees of effectiveness.  Advertising that includes content that is outside of the drug’s approval 
documentation (“off-label content”) is strictly prohibited.  False advertising can result in civil suits from end users and 
administrative liability, including fines   In addition to advertisements, websites that convey information about a drug 
must also be approved by a PFDA.   

38 

The CFDA has also recently proposed to implement a separation between sales representatives and medical affairs 

representatives.  Medical affairs representatives will be in charge of academic promotion of the drugs and technical 
consulting with health care professionals, but they may not be involved in sales.  Lists of company medical affairs 
representatives may have to be registered with CFDA in the future. 

Regulatory Intellectual Property Reforms 

The Innovation Opinion also includes several intellectual property related reforms.  First, it sets forth the basic 
elements of a patent linkage system to protect innovators, in which a follow-on applicant will be required to specify 
patents that are relevant to its application and notify relevant patent holders (including, innovators) within a specified 
period after filing its application, permitting them to sue to protect their rights.  The system will require that the CFDA 
continue to review the potentially infringing follow-on application during any lawsuit by the innovator.  However, the 
CFDA may not approve the follow-on application pending resolution of the patent litigation in favor of the follow-on 
application or for a specified period of time, whichever is shorter.  This reform will require implementing regulations.  
To date, the CFDA has not issued a proposal.   

The Innovation Opinion also lays the foundation for the establishment of a system for regulatory data protection to 

protect innovators. Under this reform, when submitting an application for drug registration, an applicant may also submit 
an application for the protection of its clinical trial data. Such protection will be available to the undisclosed clinical trial 
data of drugs falling into the following categories: innovative drugs, innovative therapeutic biologics, drugs that treat 
orphan diseases, pediatric drugs, and drugs for which there has been a successful patent challenge. During the data 
protection period (the length has not yet been determined), marketing applications for the same type of drugs submitted 
by any other applicant will not be approved, unless such applicant generates the data by itself or obtains the consent the 
holder of the data. 

In addition, the Innovation Opinion introduces a patent term extension pilot program. The patent term extension 
system will provide appropriate compensation of patent life when marketing of the drug has been delayed due to delays 
related to clinical trials and review and approval procedures.  To date, there has been no proposal for implementing 
regulations related to regulatory data protection or patent term extension. 

Reimbursement, Pricing and Procurement 

While most Chinese healthcare costs were historically borne by patients themselves, in recent years the number of 

people covered by government and private insurance plans has significantly increased. There is state insurance covering 
urban employees, urban residents, and rural residents, as well as a growing private commercial insurance market. By the 
end of 2016, over 1.3 billion residents in China were enrolled in the national basic medical insurance program, and over 
1 billion residents in China were enrolled in the critical disease insurance program.  

Reimbursement under the national medical insurance program  

Under the current program, participants of the national medical insurance program and their employers, if any, are 
required to contribute to the payment of insurance premiums on a monthly basis. Program participants are eligible for 
full or partial reimbursement of the cost of medicines included in the National Reimbursement Drug List, or NRDL. A 
pharmaceutical product listed in the NRDL must be clinically needed, safe, effective, reasonably priced, easy to use, 
available in sufficient quantity, and must meet the following additional requirements: 

• 

• 

• 

it is set forth in the pharmacopoeia of the PRC; 

it meets the standards promulgated by the CFDA; and  

if imported, it is approved by the CFDA for import. 

Factors that affect the inclusion of a pharmaceutical product in the NRDL include whether the product is consumed 

in large volumes and commonly prescribed for clinical use in the PRC and whether it is considered to be important in 

39 

meeting the basic healthcare needs of the general public. Since 2016, special consideration has been given to, among 
others, innovative drugs with high clinical value and drugs for serious diseases.  In addition, the PRC Ministry of Human 
Resources and Social Security has also been negotiating with manufacturers of expensive drugs with high clinical 
demands and proved effectiveness for price cuts in exchange for inclusion into the NRDL. The 2017 NRDL covers 
2,535 drugs in total, including 339 new additions, with an emphasis on innovative drugs and drugs that treat cancer and 
other serious diseases.  

Government price controls 

In June 2015, the Chinese government abolished the 15-year-old government-led pricing system for drugs, and 

lifted the maximum retail price requirement for most drugs, including drugs reimbursed by government medical 
insurance funds, patented drugs, and some other drugs. The government regulates prices mainly by establishing a 
consolidated procurement mechanism, restructuring medical insurance reimbursement standards and strengthening 
regulation of medical and pricing practices as discussed below.  

Centralized procurement and tenders  

Under current regulations, public medical institutions owned by the government or owned by state-owned or 

controlled enterprises are required to purchase pharmaceutical products through centralized online procurement 
processes. There are exceptions for drugs on the National List of Essential Drugs, which must comply with their own 
procurement rules, and certain drugs subject to the central government’s special control such as toxic, radioactive and 
narcotic drugs, and traditional Chinese medicines. 

The centralized procurement process takes the form of public tenders operated by provincial or municipal-level 
government agencies. The centralized tender process is typically conducted once every year. The bids are assessed by a 
committee randomly selected from a database of experts. The committee members assess the bids based on a number of 
factors, including but not limited to bid price, product quality, clinical effectiveness, product safety, level of technology, 
qualifications and reputation of the manufacturer, after-sale services and innovation. 

Over the last decade, the government has been using various methods to ensure that drugs are offered at affordable 

prices. In 2009, the central government announced the campaign to implement a “zero markup” policy on essential drugs 
among basic healthcare institutions. In addition, the government began to allow medical institutions to collectively 
negotiate with manufacturers for a second price to further lower the already agreed bid price.  Further, the newly adopted 
Two-Invoice System is also aimed to reduce price mark-ups brought about by multi-tier distribution chains. 

Other PRC national- and provincial-level laws and regulations  

We are subject to changing regulations under many other laws and regulations administered by governmental 
authorities at the national, provincial and municipal levels, some of which are or may become applicable to our business. 
For example, regulations control the confidentiality of patients’ medical information and the circumstances under which 
patient medical information may be released for inclusion in our databases, or released by us to third parties. The privacy 
of human subjects in clinical trials is also protected under regulations, e.g., the case report forms must avoid disclosing 
names of the human subjects.  

These laws and regulations governing both the disclosure and the use of confidential patient medical information 

may become more restrictive in the future, including restrictions on transfer of healthcare data. The Cybersecurity Law 
that took effect in 2017 designates healthcare as a priority area that is part of critical information infrastructure, and 
China’s cyberspace administration is trying to finalize a draft rule on cross-border transfer of personal information.  

PRC Regulation of Foreign Investment  

Investment activities in China by foreign investors are principally governed by the Guidance Catalogue of Industries 

for Foreign Investment, or the Catalogue, which was promulgated and is amended from time to time by the Ministry of 
Commerce of the PRC, or MOFCOM, and the National Development and Reform Commission. Pursuant to the latest 

40 

Catalogue effective in 2017, or the 2017 Catalogue, industries are divided into two categories: encouraged industries and 
the industries within the catalogue of special management measures, or the Negative List. The Negative List is further 
divided into two sub-categories: restricted industries and prohibited industries. Establishment of wholly foreign-owned 
enterprises is generally allowed in industries outside of the Negative List. For the restricted industries within the 
Negative List, some are limited to equity or contractual joint ventures, while in some cases Chinese partners are required 
to hold the majority interests in such joint ventures. In addition, restricted category projects are subject to government 
approvals and certain special requirements. Foreign investors are not allowed to invest in industries in the prohibited 
category. Industries not listed in the Catalogue are generally open to foreign investment unless specifically restricted by 
other PRC regulations. Pursuant to the 2017 Catalogue, the manufacture of pharmaceutical products falls in the 
encouraged industries for foreign investment.  

Under PRC law, the establishment of a wholly foreign invested enterprise is subject to the approval of, or the 
requirement for record filing with, the MOFCOM or its local counterparts and the foreign invested enterprise must 
register with the competent administrative bureau of industry and commerce. In addition, the establishment and change 
of foreign-invested enterprises are subject to record-filing procedures, instead of prior approval requirements, provided 
that the establishment or change does not involve special entry administrative measures.  

Regulations Relating to Foreign Exchange Registration of Offshore Investment by PRC Residents  

The Foreign Exchange Administration Regulations are the principal regulations governing foreign currency 
exchange in China. Under the PRC foreign exchange regulations, payments of current account items, such as profit 
distributions and trade and service-related foreign exchange transactions, may be made in foreign currencies without 
prior approval from the State Administration of Foreign Exchange, or SAFE, by complying with certain procedural 
requirements. In contrast, approval from or registration with appropriate government authorities or designated banks is 
required when RMB is to be converted into a foreign currency and remitted out of China to pay capital expenses such as 
the repayment of foreign currency-denominated loans. 

Under current regulations, the capital of a foreign-invested enterprise and capital in RMB obtained by the foreign-

invested enterprise from foreign exchange settlement must not be used for the following purposes: directly or indirectly 
used for the payment beyond the business scope of the enterprises or the payment prohibited by relevant laws and 
regulations; directly or indirectly used for investment in securities, unless otherwise provided by relevant laws and 
regulations; extending loans to non-related parties, unless permitted by the scope of business; and/or paying the expenses 
related to the purchase of real estate that is not for self-use, except for the real estate enterprises. 

In 2017, new regulations were adopted which, among other things, relax the policy restriction on foreign exchange 
inflow to further enhance trade and investment facilitation and tighten genuineness and compliance verification of cross-
border transactions and cross-border capital flows. 

Our PRC subsidiaries' distributions to our offshore parent and their carrying out of cross-border foreign exchange 

activities are subject to the various SAFE registration requirements described above. 

Regulations Relating to Dividend Distribution  

The principal laws, rules and regulations governing dividend distribution by foreign-invested enterprises in the PRC 
are the PRC Company Law, as amended, the Wholly Foreign-owned Enterprise Law and its implementation regulations, 
and the Sino-foreign Joint Venture Law and its implementation regulations. Under these requirements, foreign-invested 
enterprises may pay dividends only out of their accumulated profit, if any, as determined in accordance with PRC 
accounting standards and regulations. Both PRC domestic companies and wholly-foreign owned PRC enterprises are 
required to allocate at least 10% of their respective accumulated after-tax profits each year, if any, to fund certain capital 
reserve funds until the aggregate amount of these reserve funds have reached 50% of the registered capital of the 
enterprises. A PRC company is not permitted to distribute any profits until any losses from prior fiscal years have been 
offset. Profits retained from prior fiscal years may be distributed together with distributable profits from the current 
fiscal year. 

41 

Labor Laws and Social Insurance  

Pursuant to the PRC Labor Law and the PRC Labor Contract Law, employers must execute written labor contracts 
with full-time employees. All employers must comply with local minimum wage standards. Employers must establish a 
comprehensive management system to protect the rights of their employees, including a system governing occupational 
health and safety to provide employees with occupational training to prevent occupational injury, and employers are 
required to truthfully inform prospective employees of the job description, working conditions, location, occupational 
hazards and status of safe production as well as remuneration and other conditions. Violations of the PRC Labor 
Contract Law and the PRC Labor Law may result in the imposition of fines and other administrative and criminal 
liability in the case of serious violations.  

In addition, according to the PRC Social Insurance Law, employers like our PRC subsidiaries in China must provide 

employees with welfare schemes covering pension insurance, unemployment insurance, maternity insurance, work-
related injury insurance, medical insurance, and housing funds. 

Rest of World Regulation  

For other countries outside of the United States and the PRC, the requirements governing the conduct of clinical 
trials, drug licensing, pricing and reimbursement vary from country to country. In all cases the clinical trials must be 
conducted in accordance with GCP requirements and the applicable regulatory requirements and the ethical principles 
having their origin in the Declaration of Helsinki.  

Employees  

As of December 31, 2017, we had approximately 900 employees. We have also engaged and may continue to 
engage independent contractors to assist us with our operations. None of our employees are represented by a labor union 
or covered by a collective bargaining agreement. We have never experienced any employment-related work stoppages, 
and we consider our relations with our employees to be good. 

Financial Information and Segments  

The financial information required under this Item 1 is incorporated herein by reference to the section of this Annual 

Report titled “Part II—Item 8—Financial Statements and Supplementary Data.” We operate in one business segment. 
See Note 2 to our consolidated audited financial statements included in this Annual Report. For financial information 
regarding our business, see “Part II—Item 7—Management’s Discussion and Analysis of Financial Condition and 
Results of Operations” of this Annual Report and our consolidated audited financial statements and related notes 
included elsewhere in this Annual Report.  

Corporate Information  

We are an exempted company incorporated in the Cayman Islands with limited liability on October 28, 2010. Any 
company that is registered in the Cayman Islands but conducts business mainly outside of the Cayman Islands may apply 
to be registered as an exempted company. The principal executive office of our research and development operations is 
located at No. 30 Science Park Road, Zhong-Guan-Cun Life Science Park, Changping District, Beijing 102206, People’s 
Republic of China. Our telephone number at this address is +86 10 58958000. Our current registered office in the 
Cayman Islands is located at the offices of Mourant Ozannes Corporate Services (Cayman) Limited, 94 Solaris Avenue, 
Camana Bay, Grand Cayman KY1-1108, Cayman Islands. Our website address is www.beigene.com. We do not 
incorporate the information on or accessible through our website into this Annual Report, and you should not consider 
any information on, or that can be accessed through, our website as part of this Annual Report.  

We own various applications and unregistered trademarks and servicemarks, including BeiGene, 百济神州 and our 
corporate logo. All other trade names, trademarks and service marks of other companies appearing in this Annual Report 
are the property of their respective holders. Solely for convenience, some of the trademarks and trade names in this 
document are referred to without the ® and ™ symbols, but such references should not be construed as any indicator that 

42 

their respective owners will not assert, to the fullest extent under applicable law, their rights thereto. We do not intend 
our use or display of other companies’ trademarks and trade names to imply a relationship with, or endorsement or 
sponsorship of us by, any other companies.  

Available Information  

We make available on or through our website certain reports and amendments to those reports that we file with or 
furnish to the U.S. Securities and Exchange Commission, or SEC, in accordance with the Securities Exchange Act of 
1934, as amended, or the Exchange Act. These include our annual reports on Form 10-K, our quarterly reports on 
Form 10-Q, and our current reports on Form 8-K, and amendments to those reports filed or furnished pursuant to 
Section 13(a) or 15(d) of the Exchange Act. We also make available, free of charge on our website, the reports filed with 
the SEC by our executive officers, directors and 10% shareholders pursuant to Section 16 under the Exchange Act. We 
make this information available on or through our website free of charge as soon as reasonably practicable after we 
electronically file the information with, or furnish it to, the SEC. We use our website as a means of disclosing material 
non-public information and for complying with our disclosure obligations under Regulation FD. 

Item 1A. Risk Factors 

The following section includes the most significant factors that may adversely affect our business and operations. 
You should carefully consider the risks and uncertainties described below and all information contained in this Annual 
Report, including our financial statements and the related notes and “Part II—Item 7—Management’s Discussion and 
Analysis of Financial Condition and Results of Operations,” before deciding to invest in the ADSs. The occurrence of 
any of the events or developments described below could harm our business, financial condition, results of operations 
and growth prospects. In such an event, the market price of the ADSs could decline and you may lose all or part of your 
investment. Additional risks and uncertainties not presently known to us or that we currently deem immaterial also may 
impair our business operations. 

Risks Related to Clinical Development of Our Drug Candidates 

We depend substantially on the success of our drug candidates, which are in clinical development. If we are unable to 
successfully complete clinical development, obtain regulatory approval and commercialize our drug candidates, or 
experience significant delays in doing so, our business will be materially harmed. 

Our business will depend on the successful development, regulatory approval and commercialization of our drug 
candidates for the treatment of patients with cancer, which are still in clinical development, and other drug candidates we 
may develop. We have invested a significant portion of our efforts and financial resources in the development of our 
existing drug candidates. The success of our drug candidates will depend on several factors, including: 

• 

• 

• 

• 

• 

• 

successful enrollment in, and completion of, clinical trials, as well as completion of preclinical studies; 

favorable safety and efficacy data from our clinical trials and other studies; 

receipt of regulatory approvals; 

establishing commercial manufacturing capabilities, either by building facilities ourselves or making 
arrangements with third-party manufacturers; 

the performance by contract research organizations, or CROs, or other third parties we may retain of their duties 
to us in a manner that complies with our protocols and applicable laws and that protects the integrity of the 
resulting data; 

obtaining and maintaining patent, trade secret and other intellectual property protection and regulatory 
exclusivity; 

43 

 
• 

• 

• 

• 

• 

• 

ensuring we do not infringe, misappropriate or otherwise violate the patent, trade secret or other intellectual 
property rights of third parties; 

successfully launching our drug candidates, if and when approved; 

obtaining favorable reimbursement from third-party payors for drugs, if and when approved; 

competition with other products; 

continued acceptable safety profile following regulatory approval; and 

obtaining sufficient supplies of any competitor drug products that may be necessary for use in clinical trials for 
evaluation of our drug candidates. 

If we do not achieve one or more of these factors in a timely manner or at all, we could experience significant delays 
in our ability or be unable to obtain approval for and/or to successfully commercialize our drug candidates, which would 
materially harm our business and we may not be able to generate sufficient revenues and cash flows to continue our 
operations. 

If we encounter difficulties enrolling patients in our clinical trials, our clinical development activities could be 
delayed or otherwise adversely affected. 

The timely completion of clinical trials in accordance with their protocols depends, among other things, on our 

ability to enroll a sufficient number of patients who remain in the trial until its conclusion. We may experience 
difficulties in patient enrollment in our clinical trials for a variety of reasons, including the size and nature of the patient 
population and the patient eligibility criteria defined in the protocol. 

Our clinical trials will likely compete with other clinical trials for drug candidates that are in the same therapeutic 
areas as our drug candidates, and this competition will reduce the number and types of patients available to us, because 
some patients who might have opted to enroll in our trials may instead opt to enroll in a trial being conducted by one of 
our competitors. Because the number of qualified clinical investigators and clinical trial sites is limited, we expect to 
conduct some of our clinical trials at the same clinical trial sites that some of our competitors use, which will reduce the 
number of patients who are available for our clinical trials at such clinical trial sites. Even if we are able to enroll a 
sufficient number of patients in our clinical trials, delays in patient enrollment may result in increased costs or may 
affect the timing or outcome of the planned clinical trials, which could prevent completion of these trials and adversely 
affect our ability to advance the development of our drug candidates. 

Clinical drug development involves a lengthy and expensive process with an uncertain outcome, and results of earlier 
studies and trials may not be predictive of future trial results. 

Clinical testing is expensive and can take many years to complete, and its outcome is inherently uncertain. Failure 

can occur at any time during the clinical trial process. The results of preclinical studies and early clinical trials of our 
drug candidates may not be predictive of the results of later-stage clinical trials, and initial or interim results of a trial 
may not be predictive of the final results. Drug candidates in later stages of clinical trials may fail to show the desired 
safety and efficacy traits despite having progressed through preclinical studies and initial clinical trials. In some 
instances, there can be significant variability in safety and/or efficacy results between different trials of the same drug 
candidate due to numerous factors, including changes in trial procedures set forth in protocols, differences in the size and 
type of the patient populations, including genetic differences, patient adherence to the dosing regimen and other trial 
protocol elements and the rate of dropout among clinical trial participants. In the case of any trials we conduct, results 
may differ from earlier trials due to the larger number of clinical trial sites and additional countries and languages 
involved in such trials. A number of companies in the pharmaceutical and biotechnology industries have suffered 
significant setbacks in advanced clinical trials due to lack of efficacy or adverse safety profiles, notwithstanding 
promising results in earlier trials. Our future clinical trial results may not be favorable. 

44 

If clinical trials of our drug candidates fail to demonstrate safety and efficacy to the satisfaction of regulatory 
authorities or do not otherwise produce positive results, we may incur additional costs or experience delays in 
completing, or ultimately be unable to complete, the development and commercialization of our drug candidates. 

Before obtaining regulatory approval for the sale of our drug candidates, we must conduct extensive clinical trials to 
demonstrate the safety and efficacy of our drug candidates in humans. We may experience numerous unexpected events 
during, or as a result of, clinical trials that could delay or prevent our ability to receive regulatory approval or 
commercialize our drug candidates, including but not limited to: regulators, institutional review boards, or IRBs, or 
ethics committees may not authorize us or our investigators to commence a clinical trial or conduct a clinical trial at a 
prospective trial site; our inability to reach agreements on acceptable terms with prospective CROs and trial sites, the 
terms of which can be subject to extensive negotiation and may vary significantly among different CROs and trial sites; 
manufacturing issues, including problems with manufacturing, supply quality, compliance with GMP, or obtaining from 
third parties sufficient quantities of a drug candidate for use in a clinical trial; clinical trials of our drug candidates may 
produce negative or inconclusive results, and we may decide, or regulators may require us, to conduct additional clinical 
trials or abandon drug development programs; the number of patients required for clinical trials of our drug candidates 
may be larger than we anticipate, enrollment may be insufficient or slower than we anticipate or patients may drop out at 
a higher rate than we anticipate; our third-party contractors, including clinical investigators, may fail to comply with 
regulatory requirements or meet their contractual obligations to us in a timely manner, or at all; we might have to 
suspend or terminate clinical trials of our drug candidates for various reasons, including a finding of a lack of clinical 
response or other unexpected characteristics or a finding that participants are being exposed to unacceptable health risks; 
regulators, IRBs or ethics committees may require that we or our investigators suspend or terminate clinical research or 
not rely on the results of clinical research for various reasons, including noncompliance with regulatory requirements; 
the cost of clinical trials of our drug candidates may be greater than we anticipate; and the supply or quality of our drug 
candidates, companion diagnostics or other materials necessary to conduct clinical trials of our drug candidates may be 
insufficient or inadequate. 

If we are required to conduct additional clinical trials or other testing of our drug candidates beyond those that we 
currently contemplate, if we are unable to successfully complete clinical trials of our drug candidates or other testing, if 
the results of these trials or tests are not positive or are only modestly positive or if they raise safety concerns, we may be 
delayed in obtaining regulatory approval for our drug candidates; not obtain regulatory approval at all; obtain approval 
for indications that are not as broad as intended; have the drug removed from the market after obtaining regulatory 
approval; be subject to additional post-marketing testing requirements; be subject to restrictions on how the drug is 
distributed or used; or be unable to obtain reimbursement for use of the drug. 

Significant clinical trial delays may also increase our development costs and could shorten any periods during which 

we have the exclusive right to commercialize our drug candidates or allow our competitors to bring drugs to market 
before we do. This could impair our ability to commercialize our drug candidates and may harm our business and results 
of operations. 

45 

Risks Related to Extensive Government Regulation 

All material aspects of the research, development and commercialization of pharmaceutical products are heavily 
regulated. 

All jurisdictions in which we intend to conduct our pharmaceutical-industry activities regulate these activities in 
great depth and detail. We intend to focus our activities in the major markets of the United States, China and other Asian 
countries, and the European Union. These geopolitical areas all strictly regulate the pharmaceutical industry, and in 
doing so they employ broadly similar regulatory strategies, including regulation of product development and approval, 
manufacturing, and marketing, sales and distribution of products. However, there are differences in the regulatory 
regimes—some minor, some significant—that make for a more complex and costly regulatory compliance burden for a 
company like ours that plans to operate in each of these regions. 

The process of obtaining regulatory approvals and compliance with appropriate laws and regulations require the 
expenditure of substantial time and financial resources. Failure to comply with the applicable requirements at any time 
during the product development process, approval process, or after approval, may subject an applicant to administrative 
or judicial sanctions. These sanctions could include a regulator’s refusal to approve pending applications, withdrawal of 
an approval, license revocation, a clinical hold, voluntary or mandatory product recalls, product seizures, total or partial 
suspension of production or distribution, injunctions, fines, refusals of government contracts, restitution, disgorgement 
or civil or criminal penalties.  The failure to comply with these regulations could have a material adverse effect on our 
business. 

The regulatory approval processes of the U.S. Food and Drug Administration, China Food and Drug Administration, 
European Medicines Agency and other comparable regulatory authorities are lengthy, time consuming and 
inherently unpredictable. If we are ultimately unable to obtain regulatory approval for our drug candidates, our 
business will be substantially harmed. 

The time required to obtain approval by the U.S. Food and Drug Administration, or FDA, the China Food and Drug 

Administration, or CFDA, the European Medicines Agency, or EMA, and other comparable regulatory authorities is 
unpredictable but typically takes many years following the commencement of preclinical studies and clinical trials and 
depends on numerous factors, including the substantial discretion of the regulatory authorities.  

Our drug candidates could fail to receive regulatory approval for many reasons, including: 

• 

• 

• 

• 

• 

• 

• 

failure to begin or complete clinical trials due to disagreements with regulatory authorities; 

failure to demonstrate that a drug candidate is safe and effective or that a biologic candidate is safe, pure, and 
potent for its proposed indication; 

failure of clinical trial results to meet the level of statistical significance required for approval; 

data integrity issues related to our clinical trials; 

disagreement with our interpretation of data from preclinical studies or clinical trials; 

changes in approval policies or regulations that render our preclinical and clinical data insufficient for approval 
or require us to amend our clinical trial protocols; 

regulatory requests for additional analyses, reports, data, nonclinical studies and clinical trials, or questions 
regarding interpretations of data and results and the emergence of new information regarding our drug 
candidates or other products; 

46 

 
• 

• 

our failure to conduct a clinical trial in accordance with regulatory requirements or our clinical trial protocols; 
and 

clinical sites, investigators or other participants in our clinical trials deviating from a trial protocol, failing to 
conduct the trial in accordance with regulatory requirements, or dropping out of a trial. 

The FDA, CFDA, EMA or a comparable regulatory authority may require more information, including additional 
preclinical or clinical data, to support approval, which may delay or prevent approval and our commercialization plans, 
or we may decide to abandon the development program.  

Changes in regulatory requirements and guidance may also occur, and we may need to amend clinical trial protocols 

submitted to applicable regulatory authorities to reflect these changes. Amendments may require us to resubmit clinical 
trial protocols to IRBs or ethics committees for re-examination, which may impact the costs, timing or successful 
completion of a clinical trial. 

If we experience delays in the completion of, or the termination of, a clinical trial of any of our drug candidates, the 
commercial prospects of that drug candidate will be harmed, and our ability to generate product sales revenues from any 
of those drug candidates will be delayed. In addition, any delays in completing our clinical trials will increase our costs, 
slow down our drug candidate development and approval process, and jeopardize our ability to commence product sales 
and generate related revenues for that candidate. Any of these occurrences may harm our business, financial condition 
and prospects significantly. In addition, many of the factors that cause, or lead to, a delay in the commencement or 
completion of clinical trials may also ultimately lead to the denial of regulatory approval of our drug candidates. 

We believe that our drug candidates’ designation in China as Category 1 products should confer certain regulatory 
advantages on us. These advantages may not result in commercial benefits to us as we expect, and they might be 
changed in the future in a manner adverse to us.  

In China, prior to seeking approval from the CFDA, a pharmaceutical company needs to determine the drug’s 
registration category, which will determine the requirements for its clinical trial and marketing application. These 
categories range from Category 1, for drugs incorporating a new chemical entity that has not previously been marketed 
anywhere in the world, to Category 2, for drugs with new indications, dosage forms or routes of administration and the 
like, to Categories 3 and 4, for certain generic drugs, to Category 5, for “originator” (what would be known elsewhere as 
innovative) or generic drugs previously marketed abroad but not yet approved for marketing in China. Therapeutic 
biologics follow a similar classification system. All of our internally developed drug candidates are classified within 
Category 1, which is a favored category for regulatory review and approval.  

The CFDA has adopted several mechanisms for expedited review and approval for drug candidates that apply to 
Category 1 drug candidates. While we believe that the Category 1 designation of our internally developed clinical stage 
drug candidates should provide us with a significant regulatory, and therefore commercial, advantage over non-Chinese 
companies seeking to market products in China, we cannot be sure that this will be the case. The pharmaceutical 
regulatory environment is evolving quickly, and changes in laws, regulations, enforcement and internal policies could 
result in the “favored” status of Category 1 products changing, or being eliminated altogether or our products 
classification in Category 1 changing. We cannot be certain that the advantages we believe will be conferred by our 
Category 1 classifications will be realized or result in any material development or commercial advantage.  

The absence of patent-linkage, patent-term extension and data and market exclusivity for CFDA-approved 
pharmaceutical products could increase the risk of early generic competition with our products in China. 

In the United States, the Federal Food Drug and Cosmetic Act, as amended by the law generally referred to as 
“Hatch-Waxman,” provides the opportunity for patent-term restoration of up to five years to reflect patent term lost 
during certain portions of product development and the FDA regulatory review process. Hatch-Waxman also has a 
process for patent linkage, pursuant to which FDA will stay approval of certain follow-on applications during the 
pendency of litigation between the follow-on applicant and the patent holder or licensee, generally for a period of 30 
months. Finally, Hatch-Waxman provides for statutory exclusivities that can prevent submission or approval of certain 

47 

follow-on marketing applications. For example, federal law provides a five-year period of exclusivity within the United 
States to the first applicant to obtain approval of a new chemical entity (as defined) and three years of exclusivity 
protecting certain innovations to previously approved active ingredients where the applicant was required to conduct 
new clinical investigations to obtain approval for the modification. Similarly, the Orphan Drug Act provides seven years 
of market exclusivity for certain drugs to treat rare diseases, where FDA designates the drug candidate as an orphan drug 
and the drug is approved for the designated orphan indication. These provisions, designed to promote innovation, can 
prevent competing products from entering the market for a certain period of time after FDA grants marketing approval 
for the innovative product. 

In China, however, there is no currently effective law or regulation providing patent term extension, patent linkage, 
or data exclusivity (referred to as regulatory data protection). Therefore, a lower-cost generic drug can emerge onto the 
market much more quickly. Chinese regulators have set forth a framework for integrating patent linkage and data 
exclusivity into the Chinese regulatory regime, as well as for establishing a pilot program for patent term extension. To 
be implemented, this framework will require adoption of regulations.  To date, no regulations have been issued.  These 
factors result in weaker protection for us against generic competition in China than could be available to us in the United 
States. 

Chinese manufacturing facilities have historically experienced issues operating in line with established GMPs and 
international best practices, and passing FDA inspections, which may result in a longer and costlier current good 
manufacturing practice inspection and approval process by the FDA for our Chinese manufacturing processes.  

To obtain FDA approval for our products in the United States, we will need to undergo strict pre-approval 
inspections of our manufacturing facilities, which we have located in China. Historically, manufacturing facilities in 
China have had difficulty meeting the FDA’s standards. When inspecting our Chinese manufacturing facilities, the FDA 
might cite current good manufacturing practice, or cGMP, deficiencies, both minor and significant, which we may not be 
required to disclose. Remediating deficiencies can be laborious and costly and consume significant periods of time. 
Moreover, if the FDA notes deficiencies as a result of this inspection, it will generally reinspect the facility to determine 
if the deficiency was remediated to its satisfaction. The FDA may note further deficiencies as a result of its reinspection, 
either related to the previously identified deficiency or otherwise. If we cannot satisfy the FDA as to our compliance 
with cGMP in a timely basis, FDA marketing approval for our products could be seriously delayed, which in turn would 
delay commercialization of our drug candidates. 

Undesirable adverse events caused by our drugs and drug candidates could interrupt, delay or halt clinical trials, 
delay or prevent regulatory approval, limit the commercial profile of an approved label, or result in significant 
negative consequences following any regulatory approval. 

Undesirable adverse events, or AEs, caused by our drugs drug candidates could cause us or regulatory authorities to 

interrupt, delay or halt clinical trials and could result in a more restrictive label or the delay or denial of regulatory 
approval by the FDA, CFDA, EMA or other comparable regulatory authority, or could result in limitations or 
withdrawal following approvals. If results of our trials reveal a high and unacceptable severity or prevalence of AEs, our 
trials could be suspended or terminated and the FDA, CFDA, EMA or other comparable regulatory authorities could 
order us to cease further development of, or deny approval of, our drug candidates. 

Numerous drug-related AEs and serious AEs, or SAEs, have been reported in our clinical trials. Some of these 

events have led to patient death. Drug-related AEs or SAEs could affect patient recruitment or the ability of enrolled 
subjects to complete the trial, and could result in potential product liability claims. Any of these occurrences may harm 
our reputation, business, financial condition and prospects significantly. In this report and from time to time we disclose 
clinical results for our drug candidates, including the occurrence of AEs and SAEs.  Each such report speaks only as of 
the date of the data cutoff used in such report, and we undertake no duty to update such information unless required by 
applicable law.  

48 

Additionally, undesirable side effects caused by our drugs and drug candidates, or caused by our drugs and drug 

candidates when used in combination with other drugs, could potentially cause significant negative consequences, 
including: 

• 

regulatory authorities could delay or halt pending clinical trials; 

•  we may suspend, delay or alter development of the drug candidate or marketing of the drug; 

• 

• 

regulatory authorities may withdraw approvals or revoke licenses of the drug, or we may determine to do so 
even if not required; 

regulatory authorities may require additional warnings on the label; 

•  we may be required to develop a Risk Evaluation Mitigation Strategy, or REMS, for the drug, as is the case 

with REVLIMID®, or, if a REMS is already in place, to incorporate additional requirements under the REMS, 
or to develop a similar strategy as required by a comparable regulatory authority; 

•  we may be required to conduct post-market studies; and 

•  we could be sued and held liable for harm caused to subjects or patients. 

Any of these events could prevent us from achieving or maintaining market acceptance of the particular drug or 

drug candidate, and could significantly harm our business, results of operations and prospects. 

Our drugs and any future approved drug candidates will be subject to ongoing regulatory obligations and continued 
regulatory review, which may result in significant additional expense and we may be subject to penalties if we fail to 
comply with regulatory requirements or experience unanticipated problems with our drug candidates. 

Our drugs and any additional drug candidates that are approved are and will be subject to ongoing regulatory 

requirements for manufacturing, labeling, packaging, storage, advertising, promotion, sampling, record-keeping, conduct 
of post-marketing studies, and submission of safety, efficacy, and other post-market information, including both federal 
and state requirements in the United States and requirements of comparable regulatory authorities in China and other 
countries. 

Manufacturers and manufacturers’ facilities are required to comply with extensive FDA, CFDA, EMA and 
comparable regulatory authority requirements, including, in the United States, ensuring that quality control and 
manufacturing procedures conform to cGMP regulations. As such, we and our contract manufacturers are and will be 
subject to continual review and inspections to assess compliance with cGMP and adherence to commitments made in 
any New Drug Application, or NDA, or Biologics License Application, or BLA, other marketing application, and 
previous responses to any inspection observations. Accordingly, we and others with whom we work must continue to 
expend time, money and effort in all areas of regulatory compliance, including manufacturing, production and quality 
control. 

The regulatory approvals for our drugs and any approvals that we receive for our drug candidates are and may be 

subject to limitations on the approved indicated uses for which the drug may be marketed or to the conditions of 
approval, which could adversely affect the drug’s commercial potential or contain requirements for potentially costly 
post-marketing testing and surveillance to monitor the safety and efficacy of the drug or drug candidate. The FDA or 
comparable regulatory authorities may also require a REMS program as a condition of approval of our drug candidates 
or following approval, as is the case with REVLIMID®. In addition, if the FDA, CFDA, EMA or a comparable 
regulatory authority approves our drug candidates, we will have to comply with requirements including, for example, 
submissions of safety and other post-marketing information and reports, registration, as well as continued compliance 
with cGMP and GCP for any clinical trials that we conduct post-approval. 

49 

The FDA or comparable regulatory authorities may seek to impose a consent decree or withdraw marketing 
approval if compliance with regulatory requirements is not maintained or if problems occur after the drug reaches the 
market. Later discovery of previously unknown problems with our drugs or drug candidates or with our drug’s 
manufacturing processes, or failure to comply with regulatory requirements, may result in revisions to the approved 
labeling to add new safety information; imposition of post-market studies or clinical studies to assess new safety risks; or 
imposition of distribution restrictions or other restrictions under a REMS program. Other potential consequences 
include, among other things: 

• 

• 

• 

• 

• 

restrictions on the marketing or manufacturing of our drugs, withdrawal of the product from the market, or 
voluntary or mandatory product recalls; 

fines, untitled or warning letters, or holds on clinical trials; 

refusal by the FDA or comparable regulatory authorities to approve pending applications or supplements to 
approved applications filed by us or suspension or revocation of license approvals or withdrawal of approvals; 

product seizure or detention, or refusal to permit the import or export of our drugs and drug candidates; and 

injunctions or the imposition of civil or criminal penalties. 

The FDA and other regulatory authorities strictly regulate the marketing, labeling, advertising and promotion of 

products that are placed on the market. Drugs may be promoted only for their approved indications and for use in 
accordance with the provisions of the approved label. The FDA, CFDA, EMA and other regulatory authorities actively 
enforce the laws and regulations prohibiting the promotion of off-label uses, and a company that is found to have 
improperly promoted off-label uses may be subject to significant liability. The policies of the FDA, CFDA, EMA and of 
other regulatory authorities may change and additional government regulations may be enacted that could prevent, limit 
or delay regulatory approval of our drug candidates. We cannot predict the likelihood, nature or extent of government 
regulation that may arise from future legislation or administrative action, either in the United States or abroad, 
particularly in China, where the regulatory environment is constantly evolving. If we are slow or unable to adapt to 
changes in existing requirements or the adoption of new requirements or policies, or if we are not able to maintain 
regulatory compliance, we may lose any regulatory approval that we may have obtained and we may not achieve or 
sustain profitability. 

In addition, if we were able to obtain accelerated approval of any of our drug candidates, the FDA would require us 

to conduct a confirmatory study to verify the predicted clinical benefit and may also require post-marketing safety 
studies. Other comparable regulatory authorities outside the United States, such as the CFDA or EMA, may have similar 
requirements. The results from the confirmatory study may not support the clinical benefit, which would result in the 
approval being withdrawn. While operating under accelerated approval, we will be subject to certain restrictions that we 
would not be subject to upon receiving regular approval. 

If safety, efficacy, or other issues arise with any medical product that is used in combination with our drugs, we may 
be unable to market such drug or may experience significant regulatory delays or supply shortages, and our business 
could be materially harmed.  

We plan to develop certain of our drug candidates for use as a combination therapy. If the FDA, CFDA, EMA or 

another comparable regulatory agency revokes its approval of another therapeutic we use in combination with our drug 
candidates, we will not be able to market our drug candidates in combination with such revoked therapeutic. If safety or 
efficacy issues arise with these or other therapeutics that we seek to combine with our drug candidates in the future, we 
may experience significant regulatory delays, and we may be required to redesign or terminate the applicable clinical 
trials. In addition, if manufacturing or other issues result in a supply shortage of any component of our combination drug 
candidates, we may not be able to complete clinical development of our drug candidates on our current timeline or at all.  

50 

Even if we are able to commercialize our drugs and any approved drug candidates, the drugs may become subject to 
unfavorable pricing regulations or third-party reimbursement practices, which could harm our business. 

The regulations that govern regulatory approvals, pricing and reimbursement for new therapeutic products vary 
widely from country to country. Some countries require approval of the sale price of a drug before it can be marketed. In 
many countries, the pricing review period begins after marketing or licensing approval is granted. In some non-U.S. 
markets, prescription pharmaceutical pricing remains subject to continuing governmental control even after initial 
approval is granted. As a result, we might obtain regulatory approval for a drug in a particular country, but then be 
subject to price regulations that delay our commercial launch of the drug and negatively impact our revenues. 

Our ability to commercialize any drugs successfully also will depend in part on the extent to which reimbursement 

for these drugs and related treatments will be available from government health administration authorities, private health 
insurers and other organizations.  

A primary trend in the global healthcare industry is cost containment. Government authorities and these third-party 
payors have attempted to control costs by limiting coverage and the amount of reimbursement for particular medications.  

In the United States, no uniform policy of coverage and reimbursement for drugs exists among third-party payors. 

As a result, obtaining coverage and reimbursement approval of a drug from a government or other third-party payor is a 
time-consuming and costly process that could require us to provide to each payor supporting scientific, clinical and cost-
effectiveness data for the use of our drugs on a payor-by-payor basis, with no assurance that coverage and adequate 
reimbursement will be obtained. Even if we obtain coverage for a given drug, the resulting reimbursement rates might 
not be adequate for us to achieve or sustain profitability or may require co-payments that patients find unacceptably 
high. Additionally, third-party payors may not cover, or provide adequate reimbursement for, long-term follow-up 
evaluations required following the use of our genetically modified drugs. Patients are unlikely to use our drugs and any 
approved drug candidates unless coverage is provided and reimbursement is adequate to cover a significant portion of 
the cost of the drug. Because some of our drugs and drug candidates have a higher cost of goods than conventional 
therapies, and may require long-term follow up evaluations, the risk that coverage and reimbursement rates may be 
inadequate for us to achieve profitability may be greater. 

In China, the Ministry of Human Resources and Social Security of China or provincial or local human resources and 
social security authorities, together with other government authorities, review the inclusion or removal of drugs from the 
China’s National Drug Catalog for Basic Medical Insurance, Work-related Injury Insurance and Maternity Insurance, or 
the National Reimbursement Drug List, or the NRDL, or provincial or local medical insurance catalogues for the 
National Medical Insurance Program regularly, and the tier under which a drug will be classified, both of which affect 
the amounts reimbursable to program participants for their purchases of those drugs. There can be no assurance that our 
drugs and any approved drug candidates will be included in the NRDL.  Products included in the NRDL are typically 
generic and essential drugs. Innovative drugs similar to our drug candidates have historically been more limited on their 
inclusion in the NRDL due to the affordability of the government’s Basic Medical Insurance, although this has been 
changing in recent years. 

Increasingly, third-party payors are requiring that companies provide them with predetermined discounts from list 

prices and are challenging the prices charged for medical products. We cannot be sure that reimbursement will be 
available for any drug that we commercialize and, if reimbursement is available, what the level of reimbursement will 
be. Reimbursement may impact the demand for, or the price of, any drug which we commercialize. Obtaining or 
maintaining reimbursement for our drugs may be particularly difficult because of the higher prices often associated with 
drugs administered under the supervision of a physician. If reimbursement is not available or is available only to limited 
levels, we may not be able to successfully commercialize any drug candidate that we in-license or successfully develop. 

There may be significant delays in obtaining reimbursement for approved drugs, and coverage may be more limited 

than the purposes for which the drug is approved by the FDA or other comparable regulatory authorities outside the 
United States. Moreover, eligibility for reimbursement does not imply that any drug will be paid for in all cases or at a 
rate that covers our costs, including research, development, manufacture, sale and distribution. Interim payments for new 
drugs, if applicable, may also not be sufficient to cover our costs and may not be made permanent. Payment rates may 

51 

vary according to the use of the drug and the clinical setting in which it is used, may be based on payments allowed for 
lower cost drugs that are already reimbursed, and may be incorporated into existing payments for other services. Net 
prices for drugs may be reduced by mandatory discounts or rebates required by government healthcare programs or 
private payors and by any future weakening of laws that presently restrict imports of drugs from countries where they 
may be sold at lower prices than in the United States. Our inability to promptly obtain coverage and profitable payment 
rates from both government-funded and private payors for our drugs and any new drugs that we develop could have a 
material adverse effect on our business, our operating results, and our overall financial condition. 

We intend to seek approval to market our drug candidates in the United States, China, Europe and in other 

jurisdictions. In some non-U.S. countries, particularly those in the European Union, the pricing of drugs and biologics is 
subject to governmental control, which can take considerable time even after obtaining regulatory approval. Market 
acceptance and sales of our drugs will depend significantly on the availability of adequate coverage and reimbursement 
from third-party payors for drugs and may be affected by existing and future health care reform measures. 

Recently enacted and future legislation may increase the difficulty and cost for us to obtain regulatory approval of 
and commercialize our drug candidates and affect the prices we may obtain. 

In the United States, China, the European Union and some other jurisdictions, there have been a number of 
legislative and regulatory changes and proposed changes regarding healthcare that could prevent or delay regulatory 
approval of our drug candidates, restrict or regulate post-approval activities and affect our ability to profitably sell our 
drugs and any drug candidates for which we obtain regulatory approval. We expect that healthcare reform measures may 
result in more rigorous coverage criteria and in additional downward pressure on the price that we receive for any 
approved drug. Any reduction in reimbursement from Medicare or other government programs may result in a similar 
reduction in payments from private payors. The implementation of cost containment measures or other healthcare 
reforms may prevent us from being able to generate revenue, attain profitability, or commercialize our drugs. 

Legislative and regulatory proposals have been made to expand post-approval requirements and restrict sales and 
promotional activities for pharmaceutical products. We cannot be sure whether additional legislative changes will be 
enacted, or whether FDA regulations, guidance or interpretations will be changed, or what the impact of such changes on 
the regulatory approvals of our drug candidates, if any, may be. 

In recent years, there have been and will likely continue to be efforts to enact administrative or legislative changes 

to healthcare laws and policies, including modification, repeal, or replacement of all, or certain provisions of, the 
Affordable Care Act, or ACA. The implications of the ACA, its possible repeal, any legislation that may be proposed to 
replace the ACA, modifications to the implementation of the ACA, and the political uncertainty surrounding any repeal 
or replacement legislation for our business and financial condition, if any, are not yet clear. 

Risks Related to Commercialization of Our Drugs and Drug Candidates 

If we are not able to obtain, or experience delays in obtaining, required regulatory approvals, we will not be able to 
commercialize our drug candidates, and our ability to generate revenue will be materially impaired. 

Before obtaining regulatory approvals for the commercial sale of any drug candidate for a target indication, we must 
demonstrate in preclinical studies and well-controlled clinical trials, and, with respect to approval in the United States, to 
the satisfaction of the FDA, that the drug candidate is safe and effective, or the biologic drug candidate is safe, pure, and 
potent, for use for that target indication and that the manufacturing facilities, processes and controls are adequate. In 
addition to preclinical and clinical data, the NDA or BLA must include significant information regarding the chemistry, 
manufacturing and controls for the drug candidate. Obtaining approval of an NDA or BLA is a lengthy, expensive and 
uncertain process, and approval may not be obtained. If we submit an NDA or BLA to the FDA, the FDA decides 
whether to accept or reject the submission for filing. We cannot be certain that any submissions will be accepted for 
filing and review by the FDA. 

We have not yet demonstrated an ability to file for or receive regulatory approval for our drug candidates.  For 
example, we do not have experience in preparing the required materials for regulatory submission or navigating the 

52 

regulatory approval process. As a result, our ability to successfully submit an NDA or BLA and obtain regulatory 
approval for our drug candidates may involve more inherent risk, take longer, and cost more than it would if we were a 
company with experience in obtaining regulatory approvals. 

Regulatory authorities outside of the United States, such as the CFDA and EMA, also have requirements for 
approval of drugs for commercial sale with which we must comply prior to marketing in those areas. Regulatory 
requirements can vary widely from country to country and could delay or prevent the introduction of our drug 
candidates. Clinical trials conducted in one country may not be accepted by regulatory authorities in other countries, and 
obtaining regulatory approval in one country does not mean that regulatory approval will be obtained in any other 
country. Approval processes vary among countries and can involve additional product testing and validation and 
additional administrative review periods. Seeking non-U.S. regulatory approval could require additional nonclinical 
studies or clinical trials, which could be costly and time consuming. The non-U.S. regulatory approval process may 
include all of the risks associated with obtaining FDA approval. For all of these reasons, we may not obtain non-U.S. 
regulatory approvals on a timely basis, if at all. 

The process to develop, obtain regulatory approval for and commercialize drug candidates is long, complex and 

costly both inside and outside the United States and China, and approval is never guaranteed. Even if our drug 
candidates were to successfully obtain approval from the regulatory authorities, any approval might significantly limit 
the approved indications for use, or require that precautions, contraindications or warnings be included on the product 
labeling, or require expensive and time-consuming post-approval clinical trials or surveillance as conditions of approval. 
Following any approval for commercial sale of our drug candidates, certain changes to the drug, such as changes in 
manufacturing processes and additional labeling claims, may be subject to additional review and approval by the FDA, 
CFDA and EMA and comparable regulatory authorities. Also, regulatory approval for any of our drug candidates may be 
withdrawn. If we are unable to obtain regulatory approval for our drug candidates in one or more jurisdictions, or any 
approval contains significant limitations, our target market will be reduced and our ability to realize the full market 
potential of our drug candidates will be harmed. Furthermore, we may not be able to obtain sufficient funding or 
generate sufficient revenue and cash flows to continue the development of any other drug candidate in the future. 

Our drugs and any future approved drug candidates may fail to achieve the degree of market acceptance by 
physicians, patients, third-party payors and others in the medical community necessary for commercial success. 

Our drugs and any future approved drug candidates may fail to gain sufficient market acceptance by physicians, 

patients, third-party payors and others in the medical community. For example, current cancer treatments like 
chemotherapy and radiation therapy are well established in the medical community, and doctors may continue to rely on 
these treatments to the exclusion of our drugs and drug candidates. In addition, physicians, patients and third-party 
payors may prefer other novel products to ours. If our drugs and drug candidates do not achieve an adequate level of 
acceptance, we may not generate significant product sales revenues and we may not become profitable. The degree of 
market acceptance of our drugs and drug candidates, if approved for commercial sale, will depend on a number of 
factors, including: 

• 

• 

• 

• 

• 

• 

the clinical indications for which our drugs and drug candidates are approved; 

physicians, hospitals, cancer treatment centers and patients considering our drugs and drug candidates as a safe 
and effective treatment; 

the potential and perceived advantages of our drugs and drug candidates over alternative treatments; 

the prevalence and severity of any side effects; 

product labeling or product insert requirements of regulatory authorities; 

limitations or warnings contained in the labeling approved by regulatory authorities; 

53 

• 

• 

• 

• 

• 

the timing of market introduction of our drugs and drug candidates as well as competitive drugs; 

the cost of treatment in relation to alternative treatments; 

the availability of adequate coverage, reimbursement and pricing by third-party payors and government 
authorities; 

the willingness of patients to pay out-of-pocket in the absence of coverage and reimbursement by third-party 
payors and government authorities; and 

the effectiveness of our sales and marketing efforts. 

If any drugs that we commercialize fail to achieve market acceptance among physicians, patients, hospitals, cancer 

treatment centers or others in the medical community, we will not be able to generate significant revenue. Even if our 
drugs achieve market acceptance, we may not be able to maintain that market acceptance over time if new products or 
technologies are introduced that are more favorably received than our drugs, are more cost effective or render our drugs 
obsolete. 

We have limited experience in marketing third-party drugs and no experience in launching an internally-developed 
drug candidate. If we are unable to further develop marketing and sales capabilities or enter into agreements with 
third parties to market and sell our drug candidates and third-party drugs, we may not be able to generate product 
sales revenue. 

In connection with our strategic collaboration with Celgene, we were granted an exclusive license in China, 
excluding Hong Kong, Macau and Taiwan, to commercialize Celgene’s approved cancer therapies, ABRAXANE®, 
REVLIMID®, and VIDAZA®, and Celgene’s investigational agent CC-122 in clinical development, and acquired 
Celgene’s commercial operations in China, excluding certain functions. We continue to build our salesforce in China to 
market these drugs and our drug candidates, in the event they receive commercial approval, and any additional drugs or 
drug candidates that we may in-license, which will require significant capital expenditures, management resources and 
time.  

We have not yet demonstrated an ability to launch and commercialize any of our drug candidates.  For example, we 

do not have experience in building a commercial team, conducting a comprehensive market analysis, obtaining state 
licenses and reimbursement, or managing distributors and a sales force for our internally-developed drug candidates.  As 
a result, our ability to successfully commercialize our drug candidates may involve more inherent risk, take longer, and 
cost more than it would if we were a company with experience launching drug candidates. 

We will have to compete with other pharmaceutical and biotechnology companies to recruit, hire, train and retain 

marketing and sales personnel. If we are unable to, or decide not to, further develop internal sales, marketing and 
commercial distribution capabilities for any or all of our drugs, we will likely pursue collaborative arrangements 
regarding the sales and marketing of our drugs. However, there can be no assurance that we will be able to establish or 
maintain such collaborative arrangements, or if we are able to do so, that they will have effective sales forces. Any 
revenue we receive will depend upon the efforts of such third parties. We would have little or no control over the 
marketing and sales efforts of such third parties, and our revenue from product sales may be lower than if we had 
commercialized our drugs ourselves. We also face competition in our search for third parties to assist us with the sales 
and marketing efforts for our drugs. 

There can be no assurance that we will be able to further develop and successfully maintain in-house sales and 
commercial distribution capabilities or establish or maintain relationships with third-party collaborators to successfully 
commercialize any product, and as a result, we may not be able to generate product sales revenue. 

54 

We face substantial competition, which may result in others discovering, developing or commercializing competing 
drugs before or more successfully than we do. 

The development and commercialization of new drugs is highly competitive. We face competition from major 
pharmaceutical companies, specialty pharmaceutical companies and biotechnology companies worldwide. There are a 
number of large pharmaceutical and biotechnology companies that currently market and sell drugs or are pursuing the 
development of drugs for the treatment of cancer for which we are commercializing our drugs or developing our drug 
candidates. Potential competitors also include academic institutions, government agencies and other public and private 
research organizations that conduct research, seek patent protection and establish collaborative arrangements for 
research, development, manufacturing and commercialization. 

Our commercial opportunity could be reduced or eliminated if our competitors develop and commercialize drugs 

that are safer, more effective, have fewer or less severe side effects, are more convenient or are less expensive than any 
drugs that we commercialize or may develop. Our competitors also may obtain approval from the FDA, CFDA, EMA or 
other comparable regulatory authorities for their drugs more rapidly than we may obtain approval for ours, which could 
result in our competitors establishing a strong market position before we are able to enter the market and or slow our 
regulatory approval. 

Many of the companies against which we are competing or against which we may compete in the future have 
significantly greater financial resources and expertise in research and development, manufacturing, preclinical testing, 
conducting clinical trials, obtaining regulatory approvals and marketing approved drugs than we do. Mergers and 
acquisitions in the pharmaceutical and biotechnology industries may result in even more resources being concentrated 
among a smaller number of our competitors. Smaller and other early-stage companies may also prove to be significant 
competitors, particularly through collaborative arrangements with large and established companies. These third parties 
compete with us in recruiting and retaining qualified scientific and management personnel, establishing clinical trial sites 
and patient registration for clinical trials, as well as in acquiring technologies complementary to, or necessary for, our 
programs. 

The market opportunities for our drugs and drug candidates may be limited to those patients who are ineligible for or 
have failed prior treatments and may be small. 

In markets with approved therapies, we expect to initially seek approval of our drug candidates as a later stage 

therapy for patients who have failed other approved treatments. Subsequently, for those drugs that prove to be 
sufficiently beneficial, if any, we would expect to seek approval as a second line therapy and potentially as a first line 
therapy, but there is no guarantee that our drug candidates, even if approved, would be approved for second line or first 
line therapy. 

Our projections of both the number of people who have the cancers we are targeting, as well as the subset of people 
with these cancers in a position to receive later stage therapy and who have the potential to benefit from treatment with 
our drug candidates, are based on our beliefs and estimates and may prove to be inaccurate or based on imprecise data. 
Further, new studies may change the estimated incidence or prevalence of these cancers. The number of patients may 
turn out to be lower than expected. Additionally, the potentially addressable patient population for our drugs and drug 
candidates may be limited or may not be amenable to treatment with our drugs and drug candidates. Even if we obtain 
significant market share for our drug candidates, because the potential target populations are small, we may never 
achieve profitability without obtaining regulatory approval for additional indications, including use as a first or second 
line therapy. 

We may be subject, directly or indirectly, to applicable anti-kickback, false claims laws, physician payment 
transparency laws, fraud and abuse laws or similar healthcare and security laws and regulations in the United States 
and other jurisdictions, which could expose us to criminal sanctions, civil penalties, contractual damages, 
reputational harm and diminished profits and future earnings. 

Healthcare providers, physicians and others play a primary role in the recommendation and prescription of any 
products for which we obtain regulatory approval. If we obtain FDA approval for any of our drug candidates and begin 

55 

commercializing those drugs in the United States, our operations may be subject to various federal and state fraud and 
abuse laws, including, without limitation, the federal Anti-Kickback Statute, the federal False Claims Act, and physician 
payment sunshine laws and regulations. These laws may impact, among other things, our proposed sales, marketing and 
education programs. In addition, we may be subject to patient privacy regulation by both the federal government and the 
states in which we conduct our business. 

Additionally, we are subject to state and non-U.S. equivalents of each of the healthcare laws described above, 
among others, some of which may be broader in scope and may apply to healthcare services reimbursed by any source, 
not just governmental payors, including private insurers. In addition, some states have passed laws that require 
pharmaceutical companies to comply with the April 2003 Office of Inspector General Compliance Program Guidance 
for Pharmaceutical Manufacturers and/or other voluntary industry codes of conduct. Several states also impose other 
marketing restrictions or require pharmaceutical companies to make marketing or price disclosures to the state. There are 
ambiguities as to what is required to comply with these state requirements, and if we fail to comply with an applicable 
state law requirement we could be subject to penalties. 

Violations of fraud and abuse laws may be punishable by criminal and/or civil sanctions, including penalties, fines 

and/or exclusion or suspension from federal and state healthcare programs such as Medicare and Medicaid and 
debarment from contracting with the U.S. government. In addition, private individuals have the ability to bring actions 
on behalf of the U.S. government under the federal False Claims Act as well as under the false claims laws of several 
states. 

Neither the U.S. government nor the U.S. courts have provided definitive guidance on the applicability of fraud and 

abuse laws to our business. Law enforcement authorities are increasingly focused on enforcing these laws, and it is 
possible that some of our practices may be challenged under these laws. Efforts to ensure that our business arrangements 
with third parties will comply with applicable healthcare laws and regulations will involve substantial costs. It is possible 
that governmental authorities will conclude that our business practices may not comply with current or future statutes, 
regulations or case law involving applicable fraud and abuse or other healthcare laws and regulations. If any such actions 
are instituted against us, and we are not successful in defending ourselves or asserting our rights, those actions could 
have a significant impact on our business, including the imposition of civil, criminal and administrative penalties, 
damages, disgorgement, monetary fines, possible exclusion from participation in Medicare, Medicaid and other federal 
healthcare programs, contractual damages, reputational harm, diminished profits and future earnings, and curtailment of 
our operations, any of which could adversely affect our ability to operate our business and our results of operations. In 
addition, the approval and commercialization of any of our drug candidates outside the United States will also likely 
subject us to non-U.S. equivalents of the healthcare laws mentioned above, among other non-U.S. laws. 

If any of the physicians or other providers or entities with whom we expect to do business are found to be not in 
compliance with applicable laws, they may be subject to criminal, civil or administrative sanctions, including exclusions 
from government funded healthcare programs, which may also adversely affect our business. 

We may explore the licensing of commercialization rights or other forms of collaboration worldwide, which will 
expose us to additional risks of conducting business in additional international markets. 

Non-U.S. markets are an important component of our growth strategy. For example, in connection with the Celgene 
transactions, we retained exclusive rights for the development and commercialization of tislelizumab for hematological 
cancers globally and for solid tumors in China and the rest of Asia, other than Japan. We initially intend to focus on 
opportunities in China, in particular. If we fail to obtain licenses or enter into collaboration arrangements with third 
parties in other markets, or if these parties are not successful, our revenue-generating growth potential will be adversely 
affected. Moreover, international business relationships subject us to additional risks that may materially adversely affect 
our ability to attain or sustain profitable operations, including: 

• 

efforts to enter into collaboration or licensing arrangements with third parties in connection with our 
international sales, marketing and distribution efforts may increase our expenses or divert our management’s 
attention from the acquisition or development of drug candidates; 

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• 

• 

• 

• 

• 

• 

• 

difficulty of effective enforcement of contractual provisions in local jurisdictions; 

potential third-party patent rights or potentially reduced protection for intellectual property rights; 

unexpected changes in tariffs, trade barriers and regulatory requirements; 

economic weakness, including inflation; 

compliance with tax, employment, immigration and labor laws for employees traveling abroad; 

the effects of applicable non-U.S. tax structures and potentially adverse tax consequences; 

currency fluctuations, which could result in increased operating expenses and reduced revenue; 

•  workforce uncertainty and labor unrest; 

• 

• 

failure of our employees and contracted third parties to comply with Office of Foreign Asset Control rules and 
regulations and the Foreign Corrupt Practices Act; and 

business interruptions resulting from geo-political actions, including war and terrorism, or natural disasters, 
including earthquakes, volcanoes, typhoons, floods, hurricanes and fires. 

These and other risks may materially adversely affect our ability to attain or sustain revenue from international 

markets. 

The illegal distribution and sale by third parties of counterfeit versions of our drugs or stolen products could have a 
negative impact on our reputation and business. 

Third parties might illegally distribute and sell counterfeit or unfit versions of our drugs, which do not meet our or 
our collaborators’ rigorous manufacturing and testing standards. A patient who receives a counterfeit or unfit drug may 
be at risk for a number of dangerous health consequences. Our reputation and business could suffer harm as a result of 
counterfeit or unfit drugs sold under our or our collaborators’ brand name(s). In addition, thefts of inventory at 
warehouses, plants or while in-transit, which are not properly stored and which are sold through unauthorized channels, 
could adversely impact patient safety, our reputation and our business. 

Risks Related to Our Financial Position and Need for Additional Capital 

We have a limited operating history, which may make it difficult to evaluate our current business and predict our 
future performance. 

We are a commercial-stage biopharmaceutical company formed in October 2010. Our operations to date have 
focused on organizing and staffing our company, business planning, raising capital, establishing our intellectual property 
portfolio, conducting preclinical studies and clinical trials of our drug candidates and the commercialization of our 
drugs. We have not yet completed large-scale, pivotal or registrational clinical trials, obtained regulatory approvals, or 
manufactured or had manufactured a commercial scale drug. We have no internally-developed products approved for 
commercial sale and have not generated any revenue from internally-developed product sales. Since September 2017, we 
have generated revenues from the sale of drugs in China licensed from Celgene. Our limited operating history, 
particularly in light of the rapidly evolving cancer treatment field, may make it difficult to evaluate our current business 
and reliably predict our future performance. We may encounter unforeseen expenses, difficulties, complications, delays 
and other known and unknown factors. If we do not address these risks and difficulties successfully, our business will 
suffer. 

57 

We have incurred significant net losses since our inception and anticipate that we will continue to incur net losses for 
the foreseeable future and may never become profitable. 

Investment in pharmaceutical drug development is highly speculative. It entails substantial upfront capital 
expenditures and significant risk that a drug candidate will fail to gain regulatory approval or become commercially 
viable. We continue to incur significant expenses related to our ongoing operations. As a result, we have incurred losses 
in each period since our inception, except in the third quarter of 2017, when we were profitable due to revenue 
recognized from an up-front license fee from Celgene. As of December 31, 2017, we had an accumulated deficit of 
$330.5 million. Substantially all of our operating losses have resulted from costs incurred in connection with our 
research and development programs and from selling, general and administrative expenses associated with our 
operations. 

We expect to continue to incur losses for the foreseeable future, and we expect these losses to increase as we 
continue and expand our development of, and seek regulatory approvals for, our drug candidates, and continue to 
commercialize the drugs that we have licensed from Celgene in China and any other drugs that we may successfully 
develop or license. Typically, it takes many years to develop one new drug from the time it is discovered to when it is 
available for treating patients. In addition, we will continue to incur costs associated with operating as a public company 
and in support of our growth as a commercial-stage global biopharmaceutical company. The size of our future net losses 
will depend, in part, on the number and scope of our drug development programs and the associated costs of those 
programs, the cost of commercializing any approved products, our ability to generate revenues and the timing and 
amount of milestones and other payments we make or receive with arrangements with third parties. If any of our drug 
candidates fail in clinical trials or do not gain regulatory approval, or if approved, fail to achieve market acceptance, we 
may never become profitable. Even if we achieve profitability in the future, we may not be able to sustain profitability in 
subsequent periods. Our failure to become and remain profitable would decrease the value of our company and could 
impair our ability to raise capital, maintain our research and development efforts, expand our business or continue our 
operations. 

We will need to obtain additional financing to fund our operations, and if we are unable to obtain such financing, we 
may be unable to complete the development and commercialization of our primary drug candidates. 

Our drug candidates will require the completion of clinical development, regulatory review, significant marketing 
efforts and substantial investment before they can provide us with product sales revenue. Our operations have consumed 
substantial amounts of cash since inception. Our operating activities provided $12.8 million and used $89.5 million of 
net cash during the years ended December 31, 2017 and 2016, respectively. We expect to continue to spend substantial 
amounts on drug discovery, advancing the clinical development of our drug candidates, commercializing our drugs and 
launching and commercializing any drug candidates for which we receive regulatory approval, including building our 
own commercial organization to address China and other markets. While we have generated product revenue in China 
since September 2017 from sales of our drugs licensed from Celgene, these revenues are not sufficient to support our 
operations. Although it is difficult to predict our liquidity requirements, based upon our current operating plan, we 
believe that we have sufficient cash, cash equivalents and short-term investments to meet our projected operating 
requirements for at least the next 12 months. However, we believe that our existing cash, cash equivalents and short-term 
investments will not be sufficient to enable us to complete all global development or commercially launch all of our 
current drug candidates for the currently anticipated indications and to invest in additional programs. Accordingly, we 
will require further funding through public or private offerings, debt financing, collaboration and licensing arrangements 
or other sources. Our forecast of the period of time through which our financial resources will be adequate to support our 
operations is a forward-looking statement and involves risks and uncertainties, and actual results could vary as a result of 
a number of factors, including the factors discussed elsewhere in this “Risk Factors” section. We have based this 
estimate on assumptions that may prove to be wrong, and we could exhaust our available capital resources sooner than 
we currently expect. Our future funding requirements will depend on many factors, including: 

• 

• 

the progress, timing, scope and costs of our clinical trials, including the ability to timely enroll patients in our 
planned and potential future clinical trials; 

the outcome, timing and cost of regulatory approvals of our drug candidates; 

58 

• 

• 

• 

• 

• 

• 

• 

• 

the number and characteristics of drug candidates that we may in-license and develop; 

the amount and timing of the milestone and royalty payments we receive from our collaborators; 

the cost of filing, prosecuting, defending and enforcing any patent claims and other intellectual property rights; 

selling and marketing costs associated with our drugs in China and any future drug candidates that may be 
approved, including the cost and timing of expanding our marketing and sales capabilities; 

the terms and timing of any potential future collaborations, licensing or other arrangements that we may 
establish; 

cash requirements of any future acquisitions and/or the development of other drug candidates; 

the cost and timing of development and completion of commercial-scale internal or outsourced manufacturing 
activities; and 

our headcount growth and associated costs. 

Adequate additional funding may not be available to us on acceptable terms, or at all. If we are unable to raise 

capital when needed or on attractive terms, we would be forced to delay, reduce or eliminate our research and 
development programs or future commercialization efforts. Our inability to obtain additional funding when we need it 
could seriously harm our business. 

Raising additional capital may cause dilution to our shareholders, restrict our operations or require us to relinquish 
rights to our technologies or drug candidates. 

We may seek additional funding through a combination of equity offerings, debt financings, collaborations and 

licensing arrangements. To the extent that we raise additional capital through the sale of equity or convertible debt 
securities, your ownership interest will be diluted, and the terms may include liquidation or other preferences that 
adversely affect your rights as a holder of the ADSs or our ordinary shares. The incurrence of additional indebtedness or 
the issuance of certain equity securities could result in increased fixed payment obligations and could also result in 
certain additional restrictive covenants, such as limitations on our ability to incur additional debt or issue additional 
equity, limitations on our ability to acquire or license intellectual property rights and other operating restrictions that 
could adversely impact our ability to conduct our business. In addition, issuance of additional equity securities, or the 
possibility of such issuance, may cause the market price of the ADSs to decline. In the event that we enter into 
collaborations or licensing arrangements in order to raise capital, we may be required to accept unfavorable terms, 
including relinquishing or licensing to a third party on unfavorable terms our rights to technologies or drug candidates 
that we otherwise would seek to develop or commercialize ourselves or potentially reserve for future potential 
arrangements when we might be able to achieve more favorable terms. 

Fluctuations in exchange rates could result in foreign currency exchange losses and could materially reduce the 
value of your investment. 

We incur portions of our expenses, and derive revenues, in currencies other than the U.S. dollar, in particular, the 
RMB and Australian dollar. As a result, we are exposed to foreign currency exchange risk as our results of operations 
and cash flows are subject to fluctuations in foreign currency exchange rates. We currently do not engage in hedging 
transactions to protect against uncertainty in future exchange rates between particular foreign currencies and the U.S. 
dollar. A decline in the value of the U.S. dollar against currencies in countries in which we conduct clinical trials could 
have a negative impact on our research and development costs. We cannot predict the impact of foreign currency 
fluctuations, and foreign currency fluctuations in the future may adversely affect our financial condition, results of 
operations and cash flows. 

59 

The value of the RMB against the U.S. dollar and other currencies may fluctuate and is affected by, among other 

things, changes in political and economic conditions and the foreign exchange policy proposed or adopted by the 
People’s Republic of China, or PRC, Australia and other non-U.S. governments. It is difficult to predict how market 
forces or PRC, Australia, other non-U.S. governments and U.S. government policies may impact the exchange rate of 
RMB and the U.S. dollar or any other currencies in the future. There remains significant international pressure on the 
PRC government to adopt a more flexible currency policy, including from the U.S. government, which has threatened to 
label China as a “currency manipulator,” which could result in greater fluctuation of the RMB against the U.S. dollar. 

Substantially all of our revenues are denominated in U.S. dollars and RMB, and our costs are denominated in U.S. 
dollars, Australian dollars and RMB, and a large portion of our financial assets and a significant portion of our debt is 
denominated in U.S. dollars and RMB. Any significant revaluation of the RMB may materially reduce any dividends 
payable on the ADSs in U.S. dollars. To the extent that we need to convert U.S. dollars into RMB for our operations, 
appreciation of the RMB against the U.S. dollar would have an adverse effect on the RMB amount we would receive. 
Conversely, if we decide to convert RMB into U.S. dollars for the purpose of making payments for dividends on our 
ordinary shares or ADSs or for other business purposes, appreciation of the U.S. dollar against the RMB would have a 
negative effect on the U.S. dollar amount we would receive.  

Risks Related to Our Intellectual Property 

If we are unable to obtain and maintain patent protection for our drug candidates through intellectual property 
rights, or if the scope of such intellectual property rights obtained is not sufficiently broad, third parties may compete 
directly against us. 

Our success depends in large part on our ability to protect our proprietary technology and drug candidates from 
competition by obtaining, maintaining and enforcing our intellectual property rights, including patent rights. We seek to 
protect the drug candidates and technology that we consider commercially important by filing patent applications in the 
United States, the PRC and other countries, relying on trade secrets or pharmaceutical regulatory protection or 
employing a combination of these methods. This process is expensive and time-consuming, and we may not be able to 
file and prosecute all necessary or desirable patent applications at a reasonable cost or in a timely manner. It is also 
possible that we will fail to identify patentable aspects of our research and development output before it is too late to 
obtain patent protection. 

The patent prosecution process is expensive, time-consuming and complex, and we may not be able to file, 
prosecute, maintain, enforce or license all necessary or desirable patent applications at a reasonable cost or in a timely 
manner. As a result, we may not be able to prevent competitors from developing and commercializing competitive drugs 
in all such fields and territories.  

Patents may be invalidated and patent applications may not be granted for a number of reasons, including known or 
unknown prior art, deficiencies in the patent application or the lack of novelty of the underlying invention or technology. 
It is also possible that we will fail to identify patentable aspects of our research and development output in time to obtain 
patent protection. Although we enter into non-disclosure and confidentiality agreements with parties who have access to 
confidential or patentable aspects of our research and development output, such as our employees, corporate 
collaborators, outside scientific collaborators, contract manufacturers, consultants, advisors and any other third parties, 
any of these parties may breach such agreements and disclose such output before a patent application is filed, thereby 
jeopardizing our ability to seek patent protection. In addition, publications of discoveries in the scientific literature often 
lag behind the actual discoveries, and patent applications in the United States and other jurisdictions are typically not 
published until 18 months after filing, or in some cases, not at all. Therefore, we cannot be certain that we were the first 
to make the inventions claimed in our patents or pending patent applications or that we were the first to file for patent 
protection of such inventions. Furthermore, the PRC and, recently, the United States have adopted the “first-to-file” 
system under which whoever first files a patent application will be awarded the patent if all other patentability 
requirements are met. Under the first-to-file system, third parties may be granted a patent relating to a technology which 
we invented.  

60 

In addition, under PRC patent law, any organization or individual that applies for a patent in a foreign country for an 

invention or utility model accomplished in China is required to report to the State Intellectual Property Office, or SIPO, 
for confidentiality examination. Otherwise, if an application is later filed in China, the patent right will not be granted.  

The coverage claimed in a patent application can be significantly reduced before the patent is issued, and its scope 

can be reinterpreted after issuance. Even if patent applications we license or own currently or in the future issue as 
patents, they may not issue in a form that will provide us with any meaningful protection, prevent competitors or other 
third parties from competing with us, or otherwise provide us with any competitive advantage. In addition, the patent 
position of biotechnology and pharmaceutical companies generally is highly uncertain, involves complex legal and 
factual questions, and has been the subject of much litigation in recent years. As a result, the issuance, scope, validity, 
enforceability and commercial value of our patent rights are highly uncertain.  

The issuance of a patent is not conclusive as to its inventorship, scope, validity or enforceability, and our patents 
may be challenged in the courts or patent offices in the United States, PRC and other countries. We may be subject to a 
third-party preissuance submission of prior art to the United States Patent and Trademark Office, or USPTO, or become 
involved in opposition, derivation, revocation, re-examination, post-grant and inter partes review, or interference 
proceedings or similar proceedings in foreign jurisdictions challenging our patent rights or the patent rights of others. An 
adverse determination in any such submission, proceeding or litigation could reduce the scope of, or invalidate, our 
patent rights, allow third parties to commercialize our technology or drug candidates and compete directly with us 
without payment to us, or result in our inability to manufacture or commercialize drug candidates without infringing, 
misappropriating or otherwise violating third-party patent rights. Moreover, we may have to participate in interference 
proceedings declared by the USPTO to determine priority of invention or in post-grant challenge proceedings, such as 
oppositions in a foreign patent office, that challenge the priority of our invention or other features of patentability of our 
patents and patent applications. Such challenges may result in loss of patent rights, loss of exclusivity, or in patent 
claims being narrowed, invalidated, or held unenforceable, which could limit our ability to stop others from using or 
commercializing similar or identical technology and products, or limit the duration of the patent protection of our 
technology and drug candidates. Such proceedings also may result in substantial costs and require significant time from 
our scientists and management, even if the eventual outcome is favorable to us. Consequently, we do not know whether 
any of our technology or drug candidates will be protectable or remain protected by valid and enforceable patents. Our 
competitors or other third parties may be able to circumvent our patents by developing similar or alternative technologies 
or products in a non-infringing manner.  

Furthermore, although various extensions may be available, the life of a patent and the protection it affords, is 

limited. For example, the approved cancer therapies we have licensed from Celgene in China, ABRAXANE®, 
REVLIMID®, and VIDAZA®, face or are expected to face competition from generic medications, and we may face 
similar competition for any approved drug candidates even if we successfully obtain patent protection once the patent 
life has expired for the drug. Manufacturers of generic drugs may challenge the scope, validity or enforceability of our 
patents in court, and we may not be successful in enforcing or defending those intellectual property rights and, as a 
result, may not be able to develop or market the relevant product exclusively, which would have a material adverse 
effect on any potential sales of that product. The issued patents and pending patent applications, if issued, for our drug 
candidates are expected to expire on various dates as described in Part I—Item 1—Business—Intellectual Property” of 
this report. Upon the expiration of our issued patents or patents that may issue from our pending patent applications, we 
will not be able to assert such patent rights against potential competitors and our business and results of operations may 
be adversely affected. 

Given the amount of time required for the development, testing and regulatory review of new drug candidates, 
patents protecting such drug candidates might expire before or shortly after such drug candidates are commercialized. As 
a result, our patents and patent applications may not provide us with sufficient rights to exclude others from 
commercializing products similar or identical to ours. Moreover, some of our patents and patent applications are, and 
may in the future be, co-owned with third parties. If we are unable to obtain an exclusive license to any such third-party 
co-owners’ interest in such patents or patent applications, such co-owners may be able to license their rights to other 
third parties, including our competitors, and our competitors could market competing products and technology. In 
addition, we may need the cooperation of any such co-owners of our patents in order to enforce such patents against 

61 

third parties, and such cooperation may not be provided to us. Any of the foregoing could have a material adverse effect 
on our competitive position, business, financial conditions, results of operations and prospects. 

We may not be able to protect our intellectual property rights throughout the world. 

Filing, prosecuting, maintaining and defending patents on drug candidates in all countries throughout the world 

could be prohibitively expensive for us, and our intellectual property rights in some non-U.S. countries can have a 
different scope and strength than do those in the United States. In addition, the laws of certain non-U.S. countries do not 
protect intellectual property rights to the same extent as U.S. federal and state laws do. Consequently, we may not be 
able to prevent third parties from practicing our inventions in all countries outside the United States, or from selling or 
importing drugs made using our inventions in and into the United States or non-U.S. jurisdictions. Competitors may use 
our technologies in jurisdictions where we have not obtained patent protection to develop their own drugs and further, 
may export otherwise infringing drugs to non-U.S. jurisdictions where we have patent protection, but where enforcement 
rights are not as strong as those in the United States. These drugs may compete with our drugs and drug candidates and 
our patent rights or other intellectual property rights may not be effective or adequate to prevent them from competing. 

We currently hold issued trademark registrations and have trademark applications pending, any of which may be the 

subject of a governmental or third-party objection, which could prevent the maintenance or issuance of the same. If we 
are unsuccessful in obtaining trademark protection for our primary brands, we may be required to change our brand 
names, which could materially adversely affect our business. Moreover, as our products mature, our reliance on our 
trademarks to differentiate us from our competitors will increase, and as a result, if we are unable to prevent third parties 
from adopting, registering or using trademarks and trade dress that infringe, dilute or otherwise violate our trademark 
rights, our business could be materially adversely affected. 

Many companies have encountered significant problems in protecting and defending intellectual property rights in 
certain jurisdictions, including China. The legal systems of some countries do not favor the enforcement of patents, trade 
secrets and other intellectual property, particularly those relating to biopharmaceutical products, which could make it 
difficult in those jurisdictions for us to stop the infringement or misappropriation of our patents or other intellectual 
property rights, or the marketing of competing drugs in violation of our proprietary rights. 

We may not prevail in any lawsuits that we initiate and the damages or other remedies awarded, if any, may not be 
commercially meaningful. Accordingly, our efforts to enforce our intellectual property rights around the world may be 
inadequate to obtain a significant commercial advantage from the intellectual property that we develop. 

We may become involved in lawsuits to protect or enforce our intellectual property, which could be expensive, time 
consuming and unsuccessful. Our patent rights relating to our drug candidates could be found invalid or 
unenforceable if challenged in court or before the United States Patent and Trademark Office or comparable non-
U.S. authority. 

Competitors may infringe our patent rights or misappropriate or otherwise violate our intellectual property rights. To 

counter infringement or unauthorized use, litigation may be necessary in the future to enforce or defend our intellectual 
property rights, to protect our trade secrets or to determine the validity and scope of our own intellectual property rights 
or the proprietary rights of others. This can be expensive and time consuming. Any claims that we assert against 
perceived infringers could also provoke these parties to assert counterclaims against us alleging that we infringe their 
intellectual property rights. Many of our current and potential competitors have the ability to dedicate substantially 
greater resources to enforce and/or defend their intellectual property rights than we can. Accordingly, despite our efforts, 
we may not be able to prevent third parties from infringing upon or misappropriating our intellectual property. An 
adverse result in any litigation proceeding could put our patent, as well as any patents that may issue in the future from 
our pending patent applications, at risk of being invalidated, held unenforceable or interpreted narrowly. Furthermore, 
because of the substantial amount of discovery required in connection with intellectual property litigation, there is a risk 
that some of our confidential information could be compromised by disclosure during this type of litigation. 

In patent litigation in the United States, defendant counterclaims alleging invalidity or unenforceability are 
commonplace, and there are numerous grounds upon which a third party can assert invalidity or unenforceability of a 

62 

patent. Third parties may also raise similar claims before administrative bodies in the United States or abroad, even 
outside the context of litigation. Such mechanisms include ex parte re-examination, inter partes review, post-grant 
review, derivation and equivalent proceedings in non-U.S. jurisdictions, such as opposition proceedings. Such 
proceedings could result in revocation or amendment to our patents in such a way that they no longer cover and protect 
our drug candidates. The outcome following legal assertions of invalidity and unenforceability is unpredictable. With 
respect to the validity of our patents, for example, we cannot be certain that there is no invalidating prior art of which 
we, our patent counsel, and the patent examiner were unaware during prosecution. If a defendant were to prevail on a 
legal assertion of invalidity and/or unenforceability, we would lose at least part, and perhaps all, of the patent protection 
on our drug candidates. Such a loss of patent protection could have a material adverse impact on our business. 

We may not be able to prevent misappropriation of our trade secrets or confidential information, particularly in 

countries where the laws may not protect those rights as fully as in the United States. Furthermore, because of the 
substantial amount of discovery required in connection with intellectual property litigation, there is a risk that some of 
our confidential information could be compromised by disclosure during this type of litigation. 

If we are sued for infringing intellectual property rights of third parties, such litigation could be costly and time 
consuming and could prevent or delay us from developing or commercializing our drug candidates. 

Our commercial success depends in part on our avoiding infringement of the patents and other intellectual property 

rights of third parties. We are aware of numerous issued patents and pending patent applications belonging to third 
parties that exist in fields in which we are developing our drug candidates. There may also be third-party patents or 
patent applications of which we are currently unaware, and given the dynamic area in which we operate, additional 
patents are likely to issue that relate to aspects of our business. There is a substantial amount of litigation and other 
claims and proceedings involving patent and other intellectual property rights in the biotechnology and pharmaceutical 
industries generally. As the biotechnology and pharmaceutical industries expand and more patents are issued, the risk 
increases that our drug candidates may give rise to claims of infringement of the patent rights of others. 

Third parties may assert that we are using technology in violation of their patent or other proprietary rights. Defense 
of these claims, regardless of their merit, could involve substantial litigation expense and divert our technical personnel, 
management personnel, or both from their normal responsibilities. Even in the absence of litigation, we may seek to 
obtain licenses from third parties to avoid the risks of litigation, and if a license is available, it could impose costly 
royalty and other fees and expenses on us. 

If third parties bring successful claims against us for infringement of their intellectual property rights, we may be 
subject to injunctive or other equitable relief, which could prevent us from developing and commercializing one or more 
of our drug candidates. Defense of these claims, regardless of their merit, would involve substantial litigation expense 
and would be a substantial diversion of employee resources from our business. In the event of a successful claim against 
us of infringement or misappropriation, or a settlement by us of any such claims, we may have to pay substantial 
damages, including treble damages and attorneys’ fees in the case of willful infringement, pay royalties or redesign our 
infringing drug candidates, which may be impossible or require substantial time and cost. In the event of an adverse 
result in any such litigation, or even in the absence of litigation, we may need to obtain licenses from third parties to 
advance our research or allow commercialization of our drug candidates. Any such license might not be available on 
reasonable terms or at all. In the event that we are unable to obtain such a license, we would be unable to further develop 
and commercialize one or more of our drug candidates, which could harm our business significantly. We may also elect 
to enter into license agreements in order to settle patent infringement claims or to resolve disputes prior to litigation, and 
any such license agreements may require us to pay royalties and other fees that could significantly harm our business. 

We are aware of U.S. patents with claims covering certain antibodies that are relevant to tislelizumab for which 

patents are expected to expire in 2023 or 2024; complexes of irreversible BTK inhibitors that are relevant to 
zanubrutinib for which the patent is expected to expire in 2027; and the use of PARP inhibitors to treat certain cancers 
that are relevant to pamiparib for which patents are expected to expire between 2027 and 2031. We are also aware of 
issued patents in Europe and China relevant to pamiparib. Although we believe that the relevant claims of these patents 
would likely be held invalid, we can provide no assurance that a court or an administrative agency would agree with our 
assessment. If the validity of the relevant claims of one or more of these patents were to be upheld upon a validity 

63 

challenge, and our related drug candidate was to be approved for sale in the United States before the expiration of the 
relevant patents, we would need a license to commercialize the drug candidate in the United States before the expiration 
of the relevant patents. In addition, depending upon the circumstances, we may need licenses for jurisdictions outside of 
the United States where we wish to commercialize a particular drug candidate before the expiration of corresponding 
patents covering that drug candidate. In such cases, we can provide no assurance that we would be able to obtain a 
license or licenses on commercially reasonable terms or at all, which could materially and adversely affect our business. 

Even if litigation or other proceedings are resolved in our favor, there could be public announcements of the results 
of hearings, motions or other interim proceedings or developments, and if securities analysts or investors perceive these 
results to be negative, it could have a substantial adverse effect on the market price of the ADSs. Such litigation or 
proceedings could substantially increase our operating losses and reduce the resources available for development 
activities or any future sales, marketing or distribution activities. We may not have sufficient financial or other resources 
to adequately conduct such litigation or proceedings. Some of our competitors may be able to sustain the costs of such 
litigation or proceedings more effectively than we can because of their greater financial resources. Uncertainties 
resulting from the initiation and continuation of patent litigation or other proceedings could have a material adverse 
effect on our ability to compete in the marketplace. 

Obtaining and maintaining our patent protection depends on compliance with various procedural, document 
submission, fee payment, and other requirements imposed by governmental patent agencies, and our patent 
protection could be reduced or eliminated for noncompliance with these requirements. 

Periodic maintenance fees on any issued patent are due to be paid to the USPTO and other patent agencies in several 

stages over the lifetime of the patent. The USPTO and various non-U.S. governmental patent agencies require 
compliance with a number of procedural, documentary, fee payment, and other similar provisions during the patent 
application process. Although an inadvertent lapse can in many cases be cured by payment of a late fee or by other 
means in accordance with the applicable rules, there are situations in which noncompliance can result in abandonment or 
lapse of the patent or patent application, resulting in partial or complete loss of patent rights in the relevant jurisdiction. 
Noncompliance events that could result in abandonment or lapse of a patent or patent application include failure to 
respond to official actions within prescribed time limits, non-payment of fees, and failure to properly legalize and submit 
formal documents. In any such event, our competitors might be able to enter the market, which would have a material 
adverse effect on our business. 

64 

If we do not obtain patent term extension and data exclusivity for any drug candidates we may develop, our business 
may be materially harmed.  

Depending upon the timing, duration and specifics of any FDA marketing approval of any drug candidates we may 

develop, one or more of our U.S. patents may be eligible for limited patent term extension under the Drug Price 
Competition and Patent Term Restoration Action of 1984, or Hatch Waxman Amendments. The Hatch Waxman 
Amendments permit a patent extension term of up to five years as compensation for patent term lost during clinical trials 
and the FDA regulatory review process. A patent term extension cannot extend the remaining term of a patent beyond a 
total of 14 years from the date of drug approval, only one patent may be extended and only those claims covering the 
approved drug, a method for using it, or a method for manufacturing it may be extended. However, we may not be 
granted an extension because of, for example, failing to exercise due diligence during the testing phase or regulatory 
review process, failing to apply within applicable deadlines, failing to apply prior to expiration of relevant patents, or 
otherwise failing to satisfy applicable requirements. Moreover, the applicable time period or the scope of patent 
protection afforded could be less than we request. In addition, no patent term extension system has been established in 
the PRC beyond the new pilot program, and implementation of the pilot program may not occur quickly. As a result, the 
patents we have in the PRC are not yet eligible to be extended for patent term lost during clinical trials and the 
regulatory review process. If we are unable to obtain patent term extension or term of any such extension is less than we 
request, our competitors may obtain approval of competing products following our patent expiration, and our business, 
financial condition, results of operations, and prospects could be materially harmed. 

Changes in patent law could diminish the value of patents in general, thereby impairing our ability to protect our 
drug candidates. 

The United States has recently enacted and is currently implementing wide-ranging patent reform legislation. 
Recent U.S. Supreme Court rulings have narrowed the scope of patent protection available in certain circumstances and 
weakened the rights of patent owners in certain situations. In addition to increasing uncertainty with regard to our ability 
to obtain patents in the future, this combination of events has created uncertainty with respect to the value of patents 
once obtained, if any. Depending on decisions by the U.S. Congress, the federal courts and the USPTO, the laws and 
regulations governing patents could change in unpredictable ways that would weaken our ability to obtain new patents or 
to enforce our existing patents and patents that we might obtain in the future. There could be similar changes in the laws 
of foreign jurisdictions that may impact the value of our patent rights or our other intellectual property rights. 

If we are unable to protect the confidentiality of our trade secrets, our business and competitive position would be 
harmed. We may be subject to claims that our employees have wrongfully used or disclosed alleged trade secrets of 
their former employers. 

In addition to our issued patent and pending patent applications, we rely on trade secrets, including unpatented 
know-how, technology and other proprietary information, to maintain our competitive position and to protect our drug 
candidates. We seek to protect these trade secrets, in part, by entering into non-disclosure and confidentiality agreements 
with parties that have access to them, such as our employees, corporate collaborators, outside scientific collaborators, 
sponsored researchers, contract manufacturers, consultants, advisors and other third parties. We also enter into 
confidentiality and invention or patent assignment agreements with our employees and consultants. However, any of 
these parties may breach such agreements and disclose our proprietary information, and we may not be able to obtain 
adequate remedies for such breaches. Enforcing a claim that a party illegally disclosed or misappropriated a trade secret 
can be difficult, expensive and time-consuming, and the outcome is unpredictable. If any of our trade secrets were to be 
lawfully obtained or independently developed by a competitor, we would have no right to prevent them from using that 
technology or information to compete with us and our competitive position would be harmed. 

Furthermore, many of our employees, including our senior management, were previously employed at other 

biotechnology or pharmaceutical companies, including our competitors or potential competitors. Some of these 
employees, including each member of our senior management, executed proprietary rights, non-disclosure and non-
competition agreements in connection with such previous employment. Although we try to ensure that our employees do 
not use the proprietary information or know-how of others in their work for us, we may be subject to claims that we or 
these employees have used or disclosed intellectual property, including trade secrets or other proprietary information, of 

65 

any such employee’s former employer. We are not aware of any threatened or pending claims related to these matters or 
concerning the agreements with our senior management, but in the future litigation may be necessary to defend against 
such claims. If we fail in defending any such claims, in addition to paying monetary damages, we may lose valuable 
intellectual property rights or personnel. Even if we are successful in defending against such claims, litigation could 
result in substantial costs and be a distraction to management. 

In addition, while we typically require our employees, consultants and contractors who may be involved in the 

development of intellectual property to execute agreements assigning such intellectual property to us, we may be 
unsuccessful in executing such an agreement with each party who in fact develops intellectual property that we regard as 
our own, which may result in claims by or against us related to the ownership of such intellectual property. If we fail in 
prosecuting or defending any such claims, in addition to paying monetary damages, we may lose valuable intellectual 
property rights. Even if we are successful in prosecuting or defending against such claims, litigation could result in 
substantial costs and be a distraction to our management and scientific personnel. 

We may not be successful in obtaining or maintaining necessary rights for our development pipeline through 
acquisitions and in-licenses. 

Because our programs may involve additional drug candidates that may require the use of proprietary rights held by 
third parties, the growth of our business may depend in part on our ability to acquire and maintain licenses or other rights 
to use these proprietary rights. We may be unable to acquire or in-license any compositions, methods of use, or other 
third-party intellectual property rights from third parties that we identify. The licensing and acquisition of third-party 
intellectual property rights is a competitive area, and a number of more established companies are also pursuing 
strategies to license or acquire third-party intellectual property rights that we may consider attractive. These established 
companies may have a competitive advantage over us due to their size, cash resources and greater clinical development 
and commercialization capabilities. If we are unable to successfully obtain rights to required third-party intellectual 
property rights, our business, financial condition and prospects for growth could suffer. 

If we fail to comply with our obligations in the agreements under which we license intellectual property rights from 
third parties or otherwise experience disruptions to our business relationships with our licensors, we could be 
required to pay monetary damages or could lose license rights that are important to our business. 

We have entered into license agreements with third parties providing us with rights under various third-party patents 

and patent applications. These license agreements impose diligence, development or commercialization timelines and 
milestone payment, royalty, insurance and other obligations on us. If we fail to comply with our obligations under our 
current or future license agreements, our counterparties may have the right to terminate these agreements, in which event 
we might not be able to develop, manufacture or market any drug or drug candidate that is covered by the licenses 
provided for under these agreements or we may face claims for monetary damages or other penalties under these 
agreements. Such an occurrence could diminish the value of these products and our company. Termination of the 
licenses provided for under these agreements or reduction or elimination of our rights under these agreements may result 
in our having to negotiate new or reinstated agreements with less favorable terms, or cause us to lose our rights under 
these agreements, including our rights to important intellectual property or technology. 

Risks Related to Our Reliance on Third Parties 

We rely on third parties to conduct our preclinical studies and clinical trials and we must work effectively with 
collaborators to develop our drug candidates. If these third parties do not successfully carry out their contractual 
duties or meet expected deadlines, we may not be able to obtain regulatory approval for or commercialize our drug 
candidates and our business could be substantially harmed. 

We have relied upon and plan to continue to rely upon third-party CROs to monitor and manage data for our 
ongoing preclinical and clinical programs. We rely on these parties for execution of our preclinical studies and clinical 
trials, and control only certain aspects of their activities. Nevertheless, we are responsible for ensuring that each of our 
studies is conducted in accordance with the applicable protocol, legal and regulatory requirements and scientific 
standards, and our reliance on the CROs does not relieve us of our regulatory responsibilities. We, our CROs for our 

66 

clinical programs and our clinical investigators are required to comply with GCPs, which are regulations and guidelines 
enforced by the FDA, CFDA, EMA and other comparable regulatory authorities for all of our drugs in clinical 
development. If we or any of our CROs or clinical investigators fail to comply with applicable GCPs, the clinical data 
generated in our clinical trials may be deemed unreliable and the FDA, CFDA, EMA or comparable regulatory 
authorities may require us to perform additional clinical trials before approving our marketing applications. In addition, 
our pivotal clinical trials must be conducted with product produced under cGMP regulations. Our failure to comply with 
these regulations may require us to repeat clinical trials, which would delay the regulatory approval process. 

If any of our relationships with these third-party CROs terminate, we may not be able to enter into arrangements 
with alternative CROs or to do so on commercially reasonable terms. In addition, our CROs are not our employees, and 
except for remedies available to us under our agreements with such CROs, we cannot control whether or not they devote 
sufficient time and resources to our ongoing clinical and nonclinical programs. If CROs do not successfully carry out 
their contractual duties or obligations or meet expected deadlines, if they need to be replaced or if the quality or accuracy 
of the clinical data they or our clinical investigators obtain is compromised due to the failure to adhere to our clinical 
protocols, regulatory requirements or for other reasons, our clinical trials may be extended, delayed or terminated and we 
may not be able to obtain regulatory approval for or successfully commercialize our drug candidates. As a result, our 
results of operations and the commercial prospects for our drug candidates would be harmed, our costs could increase 
and our ability to generate revenues could be delayed. 

Switching or adding additional CROs involves additional cost and delays, which can materially influence our ability 

to meet our desired clinical development timelines. There can be no assurance that we will not encounter similar 
challenges or delays in the future or that these delays or challenges will not have a material adverse effect on our 
business, financial condition and prospects. 

Our future revenues are dependent on our ability to work effectively with collaborators to develop our drug 

candidates, including to obtain regulatory approval. Our arrangements with collaborators will be critical to successfully 
bringing products to market and commercializing them. We rely on collaborators in various respects, including to 
undertake research and development programs and conduct clinical trials, manage or assist with the regulatory filings 
and approval process and to assist with our commercialization efforts.  We do not control our collaborators; therefore, 
we cannot ensure that these third parties will adequately and timely perform all of their obligations to us. If they fail to 
complete the remaining studies successfully, or at all, it could delay, adversely affect or prevent regulatory approval. We 
cannot guarantee the satisfactory performance of any of our collaborators and if any of our collaborators breach or 
terminate their agreements with us, we may not be able to successfully commercialize the licensed product which could 
materially and adversely affect our business, financial condition, cash flows and results of operations. 

We expect to rely on third parties to manufacture at least a portion of our clinical and commercial drug supplies. Our 
business could be harmed if those third parties fail to provide us with sufficient quantities of product or fail to do so 
at acceptable quality levels or prices. 

Although we currently have a facility that may be used as our clinical-scale manufacturing and processing facility 

and are building manufacturing facilities in China, we intend to at least partially rely on outside vendors to manufacture 
supplies and process our drugs and drug candidates. For example, we have entered into a commercial supply agreement 
for tislelizumab with Boehringer Ingelheim Biopharmaceuticals (China) Ltd. In addition, we rely on Celgene and its 
third-party manufacturers for supply of ABRAXANE®, REVLIMID®, and VIDAZA® in China.  We have not yet 
caused our drug candidates to be manufactured or processed on a commercial scale and may not be able to do so for any 
of our drug candidates. We have limited experience in managing the manufacturing process, and our process may be 
more difficult or expensive than the approaches currently in use. 

Although we intend to further develop our own manufacturing facilities, we also intend to use third parties as part of 
our manufacturing process and for the clinical and commercial supply of our drugs and drug candidates. Our anticipated 
reliance on a limited number of third-party manufacturers exposes us to the following risks: 

•  we may be unable to identify manufacturers on acceptable terms or at all because the number of potential 

manufacturers is limited and the FDA, CFDA, EMA or other comparable regulatory authorities must evaluate 

67 

and/or approve any manufacturers as part of their regulatory oversight of our drug candidates. This evaluation 
would require new testing and cGMP-compliance inspections by FDA, CFDA, EMA or other comparable 
regulatory authorities; 

• 

• 

our manufacturers may have little or no experience with manufacturing our drug candidates, and therefore may 
require a significant amount of support from us in order to implement and maintain the infrastructure and 
processes required to manufacture our drug candidates; 

our third-party manufacturers might be unable to timely manufacture our drugs and drug candidates or produce 
the quantity and quality required to meet our clinical and commercial needs, if any; 

•  manufacturers are subject to ongoing periodic unannounced inspection by the FDA and corresponding state 

agencies in the United States to ensure strict compliance with cGMPs and other government regulations and by 
other comparable regulatory authorities for corresponding non-U.S. requirements. We do not have control over 
third-party manufacturers’ compliance with these regulations and requirements; 

•  we may not own, or may have to share, the intellectual property rights to any improvements made by our third-

party manufacturers in the manufacturing process for our drug candidates and drugs; 

• 

• 

raw materials and components used in the manufacturing process, particularly those for which we have no other 
source or supplier, may not be available or may not be suitable or acceptable for use due to material or 
component defects; and 

our contract manufacturers and critical reagent suppliers may be subject to inclement weather, as well as natural 
or man-made disasters. 

Each of these risks could delay or prevent the completion of our clinical trials or the approval of any of our drug 
candidates, result in higher costs or adversely impact commercialization of our drugs. In addition, we will rely on third 
parties to perform certain specification tests on our drugs and drug candidates prior to delivery to patients. If these tests 
are not appropriately done and test data are not reliable, patients could be put at risk of serious harm and regulatory 
authorities could place significant restrictions on our company until deficiencies are remedied. 

Currently, the raw materials for our manufacturing activities are supplied by multiple source suppliers. We have 
agreements for the supply of drug materials with manufacturers or suppliers that we believe have sufficient capacity to 
meet our demands. In addition, we believe that adequate alternative sources for such supplies exist. However, there is a 
risk that, if supplies are interrupted, it would materially harm our business. 

Manufacturers of drug and biological products often encounter difficulties in production, particularly in scaling up 

or out, validating the production process, and assuring high reliability of the manufacturing process (including the 
absence of contamination). These problems include logistics and shipping, difficulties with production costs and yields, 
quality control, including stability of the product, product testing, operator error, availability of qualified personnel, as 
well as compliance with strictly enforced federal, state and non-U.S. regulations. Furthermore, if contaminants are 
discovered in our supply of our drugs and drug candidates or in the manufacturing facilities, such manufacturing 
facilities may need to be closed for an extended period of time to investigate and remedy the contamination. We cannot 
assure you that any stability failures or other issues relating to the manufacture of our drug candidates will not occur in 
the future. Additionally, our manufacturers may experience manufacturing difficulties due to resource constraints or as a 
result of labor disputes or unstable political environments. If our manufacturers were to encounter any of these 
difficulties, or otherwise fail to comply with their contractual obligations, our ability to provide our drugs for 
commercial sale and our drug candidates to patients in clinical trials would be jeopardized. Any delay or interruption in 
the supply of clinical trial supplies could delay the completion of clinical trials, increase the costs associated with 
maintaining clinical trial programs and, depending upon the period of delay, require us to begin new clinical trials at 
additional expense or terminate clinical trials completely. 

68 

If third-party manufacturers fail to comply with manufacturing regulations, our financial results and financial 
condition will be adversely affected. 

Before a third party can begin commercial manufacture of our drugs and drug candidates, contract manufacturers are 

subject to regulatory inspections of their manufacturing facilities, processes and quality systems. Due to the complexity 
of the processes used to manufacture drug and biological products and our drug candidates, any potential third-party 
manufacturer may be unable to initially pass federal, state or international regulatory inspections in a cost-effective 
manner in order for us to obtain regulatory approval of our drug candidates. If our contract manufacturers do not pass 
their inspections by the relevant regulatory authorities, our commercial supply of drug product or substance will be 
significantly delayed and may result in significant additional costs, including the delay or denial of any marketing 
application for our drug candidates or disruption in sales. In addition, drug and biological manufacturing facilities are 
continuously subject to inspection by regulatory authorities, before and after drug approval, and must comply with 
cGMPs. Our contract manufacturers may encounter difficulties in achieving quality control and quality assurance and 
may experience shortages in qualified personnel. In addition, contract manufacturers’ failure to achieve and maintain 
high manufacturing standards in accordance with applicable regulatory requirements, or the incidence of manufacturing 
errors, could result in patient injury, product liability claims, product shortages, product recalls or withdrawals, delays or 
failures in product testing or delivery, cost overruns or other problems that could seriously harm our business. If a third-
party manufacturer with whom we contract is unable to comply with manufacturing regulations, we may also be subject 
to fines, unanticipated compliance expenses, recall or seizure of our drugs, product liability claims, total or partial 
suspension of production and/or enforcement actions, including injunctions, and criminal or civil prosecution. These 
possible sanctions could materially adversely affect our financial results and financial condition. 

Furthermore, changes in the manufacturing process or procedure, including a change in the location where the 
product is manufactured or a change of a third-party manufacturer, could require prior review by regulatory authorities 
and/or approval of the manufacturing process and procedures in accordance with applicable requirements. This review 
may be costly and time consuming and could delay or prevent the launch of a product. The new facility will also be 
subject to pre-approval inspection. In addition, we have to demonstrate that the product made at the new facility is 
equivalent to the product made at the former facility by physical and chemical methods, which are costly and time 
consuming. It is also possible that regulatory authorities may require clinical testing as a way to prove equivalency, 
which would result in additional costs and delay. 

We have entered into collaborations and may form or seek collaborations or strategic alliances or enter into 
additional licensing arrangements in the future, and we may not realize the benefits of such alliances or licensing 
arrangements. 

We may form or seek strategic alliances, create joint ventures or collaborations, or enter into additional licensing 
arrangements with third parties that we believe will complement or augment our development and commercialization 
efforts with respect to our drug candidates and any future drug candidates that we may develop. Any of these 
relationships may require us to incur non-recurring and other charges, increase our near and long-term expenditures, 
issue securities that dilute our existing shareholders, or disrupt our management and business. 

For example, we entered into license agreements with Merck KGaA, Darmstadt Germany, pursuant to which Merck 

KGaA, Darmstadt Germany has an option to acquire exclusive commercialization rights under our pamiparib PARP 
program in the PRC if pamiparib does not receive national priority project status in China under its 12th or 13th five-
year plan by July 28, 2017. We applied for national priority project status for pamiparib to be effective from the 
beginning of 2017, and our application is in process and we believe it will be approved. However, there have been 
unanticipated governmental delays that have impacted the 2017 applicant pool for national project priority status and we 
expect that we will now receive formal notification in 2018. As such, we intend to discuss with Merck KGaA, Darmstadt 
Germany the impact of this delay on the PRC PARP license agreement.  

Our strategic collaboration with Celgene involves numerous risks. There can be no assurance that we will be able to 
successfully manage and integrate Celgene’s commercial operations in China and its personnel into our business, which 
could disrupt our business and harm our financial results. Moreover, we may not achieve the revenue and cost synergies 
expected from the transaction and our management’s attention may be diverted from our drug discovery and 

69 

development business. These synergies are inherently uncertain, and are subject to significant business, economic and 
competitive uncertainties and contingencies, many of which are difficult to predict and are beyond our control. If we 
achieve the expected benefits, they may not be achieved within the anticipated time frame. Also, the synergies from our 
collaboration with Celgene may be offset by costs incurred in integrating Celgene’s commercial operations in China, 
increases in other expenses, operating losses or problems in the business unrelated to our collaboration with Celgene. As 
a result, there can be no assurance that these synergies will be achieved. 

We face significant competition in seeking appropriate strategic partners and the negotiation process is time-
consuming and complex. Moreover, we may not be successful in our efforts to establish a strategic partnership or other 
alternative arrangements for our drug candidates because they may be deemed to be at too early of a stage of 
development for collaborative effort and third parties may not view our drug candidates as having the requisite potential 
to demonstrate safety and efficacy or commercial viability. If and when we collaborate with a third party for 
development and commercialization of a drug candidate, we can expect to relinquish some or all of the control over the 
future success of that drug candidate to the third party. For any drugs or drug candidates that we may seek to in-license 
from third parties, we may face significant competition from other pharmaceutical or biotechnology companies with 
greater resources or capabilities than us, and any agreement that we do enter may result in the anticipated benefits. 

Further, collaborations involving our drugs and drug candidates are subject to numerous risks, which may include 

the following: 

• 

• 

• 

• 

• 

• 

• 

• 

• 

collaborators have significant discretion in determining the efforts and resources that they will apply to a 
collaboration; 

collaborators may not pursue development and commercialization of our drug candidates or may elect not to 
continue or renew development or commercialization programs based on clinical trial results, changes in their 
strategic focus due to the acquisition of competitive drugs, availability of funding, or other external factors, 
such as a business combination that diverts resources or creates competing priorities; 

collaborators may delay clinical trials, provide insufficient funding for a clinical trial, stop a clinical trial, 
abandon a drug candidate, repeat or conduct new clinical trials, or require a new formulation of a drug 
candidate for clinical testing; 

collaborators could independently develop, or develop with third parties, drugs that compete directly or 
indirectly with our drugs or drug candidates; 

a collaborator with marketing and distribution rights to one or more drugs may not commit sufficient resources 
to their marketing and distribution; 

collaborators may not properly maintain or defend our intellectual property rights or may use our intellectual 
property or proprietary information in a way that gives rise to actual or threatened litigation that could 
jeopardize or invalidate our intellectual property or proprietary information or expose us to potential liability; 

disputes may arise between us and a collaborator that cause the delay or termination of the research, 
development or commercialization of our drug candidates, or that result in costly litigation or arbitration that 
diverts management attention and resources; 

collaborations may be terminated and, if terminated, may result in a need for additional capital to pursue further 
development or commercialization of the applicable drug candidates; and 

collaborators may own or co-own intellectual property covering our drugs that results from our collaborating 
with them, and in such cases, we would not have the exclusive right to commercialize such intellectual 
property. 

70 

As a result, we may not be able to realize the benefit of current or future collaborations, strategic partnerships or the 
license of our third-party drugs if we are unable to successfully integrate such products with our existing operations and 
company culture, which could delay our timelines or otherwise adversely affect our business. We also cannot be certain 
that, following a strategic transaction or license, we will achieve the revenue or specific net income that justifies such 
transaction. If we are unable to reach agreements with suitable collaborators on a timely basis, on acceptable terms, or at 
all, we may have to curtail the development of a drug candidate, reduce or delay its development program or one or more 
of our other development programs, delay its potential commercialization or reduce the scope of any sales or marketing 
activities, or increase our expenditures and undertake development or commercialization activities at our own expense. If 
we elect to fund and undertake development or commercialization activities on our own, we may need to obtain 
additional expertise and additional capital, which may not be available to us on acceptable terms or at all. If we fail to 
enter into collaborations and do not have sufficient funds or expertise to undertake the necessary development and 
commercialization activities, we may not be able to further develop our drug candidates or bring them to market and 
generate product sales revenue, which would harm our business prospects, financial condition and results of operations. 

Risks Related to Our Industry, Business and Operations 

Our future success depends on our ability to retain key executives and to attract, retain and motivate qualified 
personnel. 

We are highly dependent on Xiaodong Wang, Ph.D., our Founder, Chairman of our scientific advisory board and 

director; John V. Oyler, our Founder, Chief Executive Officer and Chairman of the Board; and the other principal 
members of our management and scientific teams. Although we have formal employment agreements with each of our 
executive officers, these agreements do not prevent our executives from terminating their employment with us at any 
time. We do not maintain “key person” insurance for any of our executives or other employees. The loss of the services 
of any of these persons could impede the achievement of our research, development and commercialization objectives. 

To induce valuable employees to remain at our company, in addition to salary and cash incentives, we have 
provided share option, restricted share unit and restricted share grants that vest over time. The value to employees of 
these equity grants that vest over time may be significantly affected by movements in the ADS price that are beyond our 
control, and may at any time be insufficient to counteract more lucrative offers from other companies. Although we have 
employment agreements with our key employees, any of our employees could leave our employment at any time, with or 
without notice. 

Recruiting and retaining qualified scientific, clinical, manufacturing and sales and marketing personnel will also be 

critical to our success. In addition, we rely on consultants and advisors, including scientific and clinical advisors, to 
assist us in formulating our discovery, clinical development and commercialization strategy. The loss of the services of 
our executive officers or other key employees and consultants could impede the achievement of our research, 
development and commercialization objectives and seriously harm our ability to successfully implement our business 
strategy. 

Furthermore, replacing executive officers, key employees or consultants may be difficult and may take an extended 

period of time because of the limited number of individuals in our industry with the breadth of skills and experience 
required to successfully develop, gain regulatory approval of and commercialize products. Competition to hire from this 
limited pool is intense, and we may be unable to hire, train, retain or motivate these key personnel or consultants on 
acceptable terms given the competition among numerous pharmaceutical and biotechnology companies for similar 
personnel. 

We also experience competition for the hiring of scientific and clinical personnel from universities and research 
institutions. Our consultants and advisors may be employed by employers other than us and may have commitments 
under consulting or advisory contracts with other entities that may limit their availability to us. If we are unable to 
continue to attract and retain high quality personnel, our ability to pursue our growth strategy will be limited. 

71 

We have significantly increased the size and capabilities of our organization, and we may experience difficulties in 
managing our growth. 

At the beginning of 2017, we had over 320 employees, and we ended the year with approximately 900 employees. 
Most of our employees are full-time. As our development and commercialization plans and strategies evolve, we must 
add a significant number of additional managerial, operational, manufacturing, sales, marketing, financial and other 
personnel. Our recent growth and any future growth will impose significant added responsibilities on members of 
management, including: 

• 

identifying, recruiting, integrating, maintaining, and motivating additional employees; 

•  managing our internal development efforts effectively, including the clinical and regulatory authority review 

process for our drug candidates, while complying with our contractual obligations to contractors and other third 
parties; and 

• 

improving our operational, financial and management controls, reporting systems and procedures. 

Our future financial performance and our ability to commercialize our drugs and drug candidates will depend, in 
part, on our ability to effectively manage our recent growth and any future growth, and our management may also have 
to divert a disproportionate amount of its attention away from day-to-day activities in order to devote a substantial 
amount of time to managing these growth activities. 

We currently rely, and for the foreseeable future will continue to rely, in substantial part on certain independent 
organizations, advisors and consultants to provide certain services. There can be no assurance that the services of these 
independent organizations, advisors and consultants will continue to be available to us on a timely basis when needed, or 
that we can find qualified replacements. There can be no assurance that we will be able to manage our existing 
consultants or find other competent outside contractors and consultants on economically reasonable terms, if at all. 

If we are not able to effectively manage our growth and further expand our organization by hiring new employees 
and expanding our groups of consultants and contractors as needed, we may not be able to successfully implement the 
tasks necessary to further develop and commercialize our drugs and drug candidates and, accordingly, may not achieve 
our research, development and commercialization goals. 

We incur significant costs as a result of operating as a public company, and our management is required to devote 
substantial time to compliance requirements, including establishing and maintaining internal controls over financial 
reporting. We may be exposed to potential risks if we are unable to comply with these requirements. 

As a public company, we are subject to the periodic reporting requirements of the Exchange Act and incur 

significant legal, accounting and other expenses under the Sarbanes-Oxley Act of 2002, together with rules implemented 
by the U.S. Securities and Exchange Commission and applicable market regulators. These rules impose various 
requirements on public companies, including requiring certain corporate governance practices. Our management and 
other personnel devote a substantial amount of time to these requirements. Moreover, these rules and regulations 
increase our legal and financial compliance costs and make some activities more time-consuming and costly. 

72 

  
  
The Sarbanes-Oxley Act requires, among other things, that we maintain effective internal controls for financial 
reporting and disclosure controls and procedures. In particular, we must perform system and process evaluations and 
testing of our internal controls over financial reporting to allow management to report on the effectiveness of our internal 
controls over financial reporting, as required by Section 404 of the Sarbanes-Oxley Act. We have limited experience 
complying with Section 404, and such compliance may require that we incur substantial accounting expenses and 
expend significant management efforts. Our testing may reveal deficiencies in our internal controls over financial 
reporting that are deemed to be material weaknesses. In the event we identify significant deficiencies or material 
weaknesses in our internal controls that we cannot remediate in a timely manner, the market price of our stock could 
decline if investors and others lose confidence in the reliability of our financial statements, we could be subject to 
sanctions or investigations by the SEC or other applicable regulatory authorities and our business could be harmed. 

If we engage in acquisitions or strategic partnerships, this may increase our capital requirements, dilute our 
shareholders, cause us to incur debt or assume contingent liabilities, and subject us to other risks. 

From time to time, we may evaluate various acquisitions and strategic partnerships, including licensing or acquiring 
complementary products, intellectual property rights, technologies or businesses. Any completed, in-process or potential 
acquisition or strategic partnership may entail numerous risks, including: 

• 

• 

• 

• 

• 

• 

• 

• 

increased operating expenses and cash requirements; 

the assumption of additional indebtedness or contingent or unforeseen liabilities; 

the issuance of our equity securities; 

assimilation of operations, intellectual property and products of an acquired company, including difficulties 
associated with integrating new personnel; 

the diversion of our management’s attention from our existing product programs and initiatives in pursuing 
such a strategic merger or acquisition; 

retention of key employees, the loss of key personnel, and uncertainties in our ability to maintain key business 
relationships; 

risks and uncertainties associated with the other party to such a transaction, including the prospects of that party 
and their existing drugs or drug candidates and regulatory approvals; and 

our inability to generate revenue from acquired technology and/or products sufficient to meet our objectives in 
undertaking the acquisition or even to offset the associated acquisition and maintenance costs. 

In addition, if we undertake acquisitions, we may issue dilutive securities, assume or incur debt obligations, incur 

large one-time expenses and acquire intangible assets that could result in significant future amortization expense. 

73 

PRC regulations and rules concerning mergers and acquisitions, including the Regulations on Mergers and 

Acquisitions of Domestic Companies by Foreign Investors, or the M&A Rules, and other recently adopted regulations 
and rules with respect to mergers and acquisitions established additional procedures and requirements that could make 
merger and acquisition activities by foreign investors more time consuming and complex. For example, the M&A Rules 
require that the Ministry of Commerce of the PRC, or the MOFCOM, be notified in advance of any change-of-control 
transaction in which a foreign investor takes control of a PRC domestic enterprise, if (i) any important industry is 
concerned, (ii) such transaction involves factors that have or may have impact on the national economic security, or 
(iii) such transaction will lead to a change in control of a domestic enterprise which holds a famous trademark or PRC 
time-honored brand. Moreover, according to the Anti-Monopoly Law of PRC and the Provisions on Thresholds for Prior 
Notification of Concentrations of Undertakings, or the Prior Notification Rules issued by the State Council, the 
concentration of business undertakings by way of mergers, acquisitions or contractual arrangements that allow one 
market player to take control of or to exert decisive impact on another market player must also be notified in advance to 
the MOFCOM when the threshold is crossed and such concentration shall not be implemented without the clearance of 
prior notification. In addition, the Regulations on Implementation of Security Review System for the Merger and 
Acquisition of Domestic Enterprise by Foreign Lenders, or the Security Review Rules, issued by the MOFCOM specify 
that mergers and acquisitions by foreign investors that raise “national defense and security” concerns and mergers and 
acquisitions through which foreign investors may acquire the de facto control over domestic enterprises that raise 
“national security” concerns are subject to strict review by the MOFCOM, and the rules prohibit any activities 
attempting to bypass a security review by structuring the transaction through, among other things, trusts, entrustment or 
contractual control arrangements. In the future, we may grow our business by acquiring complementary businesses. 
Complying with the requirements of the above-mentioned regulations and other relevant rules to complete such 
transactions could be time consuming, and any required approval processes, including obtaining approval from the 
MOFCOM or its local counterparts may delay or inhibit our ability to complete such transactions. It is unclear whether 
our business would be deemed to be in an industry that raises “national defense and security” or “national security” 
concerns. However, the MOFCOM or other government agencies may publish explanations in the future determining 
that our business is in an industry subject to the security review, in which case our future acquisitions in the PRC, 
including those by way of entering into contractual control arrangements with target entities, may be closely scrutinized 
or prohibited. Our ability to expand our business or maintain or expand our market share through future acquisitions 
would as such be materially and adversely affected. 

If we fail to comply with the U.S. Foreign Corrupt Practices Act or other anti-bribery laws, our reputation may be 
harmed and we could be subject to penalties and significant expenses that have a material adverse effect on our 
business, financial condition and results of operations. 

We are subject to the Foreign Corrupt Practices Act, or FCPA. The FCPA generally prohibits us from making 
improper payments to non-U.S. officials for the purpose of obtaining or retaining business. We are also subject to the 
anti-bribery laws of other jurisdictions, particularly China. As our business has expanded, the applicability of the FCPA 
and other anti-bribery laws to our operations has increased. Our procedures and controls to monitor anti-bribery 
compliance may fail to protect us from reckless or criminal acts committed by our employees or agents. If we, due to 
either our own deliberate or inadvertent acts or those of others, fail to comply with applicable anti-bribery laws, our 
reputation could be harmed and we could incur criminal or civil penalties, other sanctions and/or significant expenses, 
which could have a material adverse effect on our business, including our financial condition, results of operations, cash 
flows and prospects. 

If we or our CROs fail to comply with environmental, health and safety laws and regulations, we could become 
subject to fines or penalties or incur costs that could have a material adverse effect on the success of our business. 

We and third parties, such as our CROs, are subject to numerous environmental, health and safety laws and 
regulations, including those governing laboratory procedures and the handling, use, storage, treatment and disposal of 
hazardous materials and wastes. Our operations involve the use of hazardous and flammable materials, including 
chemicals and radioactive and biological materials. Our operations also produce hazardous waste products. We generally 
contract with third parties for the disposal of these materials and wastes. We also store certain low level radioactive 
waste at our facilities until the materials can be properly disposed of. We cannot eliminate the risk of contamination or 
injury from these materials. In the event of contamination or injury resulting from our use of hazardous materials, we 

74 

could be held liable for any resulting damages, and any liability could exceed our resources. We also could incur 
significant costs associated with civil or criminal fines and penalties. 

Although we maintain workers’ compensation insurance to cover us for costs and expenses we may incur due to 

injuries to our employees resulting from the use of or exposure to hazardous materials, this insurance may not provide 
adequate coverage against potential liabilities. We do not maintain insurance for environmental liability or toxic tort 
claims that may be asserted against us in connection with our storage, use or disposal of biological, hazardous or 
radioactive materials. 

In addition, we may be required to incur substantial costs to comply with current or future environmental, health and 

safety laws and regulations. These current or future laws and regulations may impair our research, development or 
production efforts. Failure to comply with these laws and regulations also may result in substantial fines, penalties or 
other sanctions. 

Our internal computer systems, or those used by our CROs or other contractors or consultants, may fail or suffer 
security breaches. 

Despite the implementation of security measures, our internal computer systems and those of our CROs and other 
contractors and consultants are vulnerable to damage from computer viruses and unauthorized access. Although to our 
knowledge we have not experienced any material system failure or security breach to date, if such an event were to occur 
and cause interruptions in our operations, it could result in a material disruption of our development programs and our 
business operations. 

In the ordinary course of our business, we collect and store sensitive data, including, among other things, legally 
protected patient health information, personally identifiable information about our employees, intellectual property, and 
proprietary business information. We manage and maintain our applications and data utilizing on-site systems and 
outsourced vendors. These applications and data encompass a wide variety of business critical information including 
research and development information, commercial information and business and financial information. Because 
information systems, networks and other technologies are critical to many of our operating activities, shutdowns or 
service disruptions at our company or vendors that provide information systems, networks, or other services to us pose 
increasing risks. Such disruptions may be caused by events such as computer hacking, phishing attacks, ransomware, 
dissemination of computer viruses, worms and other destructive or disruptive software, denial of service attacks and 
other malicious activity, as well as power outages, natural disasters (including extreme weather), terrorist attacks or other 
similar events. Such events could have an adverse impact on us and our business, including loss of data and damage to 
equipment and data. In addition, system redundancy may be ineffective or inadequate, and our disaster recovery 
planning may not be sufficient to cover all eventualities. Significant events could result in a disruption of our operations, 
damage to our reputation or a loss of revenues. In addition, we may not have adequate insurance coverage to compensate 
for any losses associated with such events.  

We could be subject to risks caused by misappropriation, misuse, leakage, falsification or intentional or accidental 

release or loss of information maintained in the information systems and networks of our company and our vendors, 
including personal information of our employees and patients, and company and vendor confidential data. In addition, 
outside parties may attempt to penetrate our systems or those of our vendors or fraudulently induce our personnel or the 
personnel of our vendors to disclose sensitive information in order to gain access to our data and/or systems. Like other 
companies, we have on occasion experienced, and will continue to experience, threats to our data and systems, including 
malicious codes and viruses, phishing, and other cyber-attacks. The number and complexity of these threats continue to 
increase over time. If a material breach of our information technology systems or those of our vendors occurs, the market 
perception of the effectiveness of our security measures could be harmed and our reputation and credibility could be 
damaged. We could be required to expend significant amounts of money and other resources to repair or replace 
information systems or networks. In addition, we could be subject to regulatory actions and/or claims made by 
individuals and groups in private litigation involving privacy issues related to data collection and use practices and other 
data privacy laws and regulations, including claims for misuse or inappropriate disclosure of data, as well as unfair or 
deceptive practices. Although we develop and maintain systems and controls designed to prevent these events from 
occurring, and we have a process to identify and mitigate threats, the development and maintenance of these systems, 

75 

controls and processes is costly and requires ongoing monitoring and updating as technologies change and efforts to 
overcome security measures become increasingly sophisticated. Moreover, despite our efforts, the possibility of these 
events occurring cannot be eliminated entirely. As we outsource more of our information systems to vendors, engage in 
more electronic transactions with payors and patients, and rely more on cloud-based information systems, the related 
security risks will increase and we will need to expend additional resources to protect our technology and information 
systems. 

Business disruptions could seriously harm our future revenue and financial condition and increase our costs and 
expenses. 

Our operations, and those of our third-party research institution collaborators, CROs, suppliers and other contractors 

and consultants, could be subject natural or man-made disasters or business interruptions, for which we are 
predominantly self-insured. In addition, we partially rely on our third-party research institution collaborators for 
conducting research and development of our drug candidates, and they may be affected by government shutdowns or 
withdrawn funding. The occurrence of any of these business disruptions could seriously harm our operations and 
financial condition and increase our costs and expenses. We partially rely on third-party manufacturers to produce and 
process our drugs and drug candidates. Our ability to obtain supplies of our drugs and drug candidates could be disrupted 
if the operations of these suppliers are affected by a man-made or natural disaster or other business interruption. Damage 
or extended periods of interruption to our corporate, development, research or manufacturing facilities due to fire, 
natural disaster, power loss, communications failure, unauthorized entry or other events could cause us to cease or delay 
development or commercialization of some or all of our drug candidates. Although we maintain property damage and 
business interruption insurance coverage on these facilities, our insurance might not cover all losses under such 
circumstances and our business may be seriously harmed by such delays and interruption. 

Product liability claims or lawsuits could cause us to incur substantial liabilities. 

We face an inherent risk of product liability as a result of the commercialization of our drugs in China and the 
clinical testing and any future commercialization of our drug candidates globally. For example, we may be sued if our 
drugs or drug candidates cause or are perceived to cause injury or are found to be otherwise unsuitable during clinical 
testing, manufacturing, marketing or sale. Any such product liability claims may include allegations of defects in 
manufacturing, defects in design, a failure to warn of dangers inherent in the drug, negligence, strict liability or a breach 
of warranties. Claims could also be asserted under applicable consumer protection acts. If we cannot successfully defend 
ourselves against or obtain indemnification from our collaborators for product liability claims, we may incur substantial 
liabilities or be required to limit commercialization of our drugs and drug candidates. Even successful defense would 
require significant financial and management resources. Regardless of the merits or eventual outcome, liability claims 
may result in: decreased demand for our drugs; injury to our reputation; withdrawal of clinical trial participants and 
inability to continue clinical trials; initiation of investigations by regulators; costs to defend the related litigation; a 
diversion of management’s time and our resources; substantial monetary awards to trial participants or patients; product 
recalls, withdrawals or labeling, marketing or promotional restrictions; loss of revenue; exhaustion of any available 
insurance and our capital resources; the inability to commercialize any drug candidate; and a decline in the ADS price. 

Our inability to obtain sufficient product liability insurance at an acceptable cost to protect against potential product 
liability claims could prevent or inhibit the commercialization of our drugs and drug candidates. Although we currently 
hold $10 million in product liability coverage in the aggregate, the amount of such insurance coverage may not be 
adequate, we may be unable to maintain such insurance at a reasonable cost or in an amount adequate to satisfy any 
liability that may arise, or we may not be able to obtain additional or replacement insurance at a reasonable cost, if at all. 
Our insurance policies may also have various exclusions, and we may be subject to a product liability claim for which 
we have no coverage. We may have to pay any amounts awarded by a court or negotiated in a settlement that exceed our 
coverage limitations or that are not covered by our insurance, and we may not have, or be able to obtain, sufficient 
capital to pay such amounts. Even if our agreements with any future collaborators entitle us to indemnification against 
losses, such indemnification may not be available or adequate should any claim arise. 

76 

We are subject to the risks of doing business globally. 

Because we operate in China and other countries outside of the United States, our business is subject to risks 
associated with doing business globally. Accordingly, our business and financial results in the future could be adversely 
affected due to a variety of factors, including: changes in a specific country’s or region’s political and cultural climate or 
economic condition; unexpected changes in laws and regulatory requirements in local jurisdictions; difficulty of 
effective enforcement of contractual provisions in local jurisdictions; inadequate intellectual property protection in 
certain countries; enforcement of anti-corruption and anti-bribery laws, such as the FCPA; trade-protection measures, 
import or export licensing requirements such as Export Administration Regulations promulgated by the United States 
Department of Commerce and fines, penalties or suspension or revocation of export privileges; the effects of applicable 
local tax regimes and potentially adverse tax consequences; and significant adverse changes in local currency exchange 
rates. 

We manufacture and intend to continue to manufacture ourselves at least a portion of our drug candidates and our 
drugs, if approved. Delays in completing and receiving regulatory approvals for our manufacturing facilities, or 
damage to, destruction of or interruption of production at such facilities, could delay our development plans or 
commercialization efforts. 

We currently have manufacturing facilities in Beijing and Suzhou, China and are building a biologics manufacturing 

facility in Guangzhou, China.  These facilities may encounter unanticipated delays and expenses due to a number of 
factors, including regulatory requirements. If construction, regulatory evaluation and/or approval of our new facility is 
delayed, we may not be able to manufacture sufficient quantities of our drug candidates and our drugs, if approved, 
which would limit our development and commercialization activities and our opportunities for growth. Cost overruns 
associated with constructing or maintaining our facilities could require us to raise additional funds from other sources. 

In addition to the similar manufacturing risks described in “—Risks Related to Our Reliance on Third Parties,” our 
manufacturing facilities will be subject to ongoing, periodic inspection by the FDA, CFDA, EMA or other comparable 
regulatory agencies to ensure compliance with cGMP. Our failure to follow and document our adherence to such cGMP 
regulations or other regulatory requirements may lead to significant delays in the availability of products for clinical or, 
in the future, commercial use, may result in the termination of or a hold on a clinical trial, or may delay or prevent filing 
or approval of marketing applications for our drug candidates or the commercialization of our drugs, if approved. We 
also may encounter problems with the following: 

• 

• 

• 

achieving adequate or clinical-grade materials that meet FDA, CFDA, EMA or other comparable regulatory 
agency standards or specifications with consistent and acceptable production yield and costs; 

shortages of qualified personnel, raw materials or key contractors; and 

ongoing compliance with cGMP regulations and other requirements of the FDA, CFDA, EMA or other 
comparable regulatory agencies. 

Failure to comply with applicable regulations could also result in sanctions being imposed on us, including fines, 

injunctions, civil penalties, a requirement to suspend or put on hold one or more of our clinical trials, failure of 
regulatory authorities to grant marketing approval of our drug candidates, delays, suspension or withdrawal of approvals, 
supply disruptions, license revocation, seizures or recalls of drug candidates or drugs, operating restrictions and criminal 
prosecutions, any of which could harm our business. 

Developing advanced manufacturing techniques and process controls is required to fully utilize our facilities. 

Advances in manufacturing techniques may render our facilities and equipment inadequate or obsolete. 

To produce our drugs in the quantities that we believe will be required to meet anticipated market demand of our 

drug candidates if approved, we will need to increase, or “scale up,” the production process by a significant factor over 
the initial level of production. If we are unable to do so, are delayed, or if the cost of this scale up is not economically 

77 

feasible for us or we cannot find a third-party supplier, we may not be able to produce our drugs in a sufficient quantity 
to meet future demand. 

In addition to the similar manufacturing risks described in “—Risks Related to Our Reliance on Third Parties,” if 

our manufacturing facilities or the equipment in them is damaged or destroyed, we may not be able to quickly or 
inexpensively replace our manufacturing capacity or replace it at all. In the event of a temporary or protracted loss of the 
facilities or equipment, we might not be able to transfer manufacturing to a third party. Even if we could transfer 
manufacturing to a third party, the shift would likely be expensive and time-consuming, particularly since the new 
facility would need to comply with the necessary regulatory requirements and we would need regulatory agency 
approval before selling any drugs manufactured at that facility. Such an event could delay our clinical trials or reduce 
our product sales if and when we are able to successfully commercialize one or more of our drug candidates. Any 
interruption in manufacturing operations at our manufacturing facilities could result in our inability to satisfy the 
demands of our clinical trials or commercialization. Any disruption that impedes our ability to manufacture our drug 
candidates or drugs in a timely manner could materially harm our business, financial condition and operating results. 

Currently, we maintain insurance coverage against damage to our property and equipment in amounts we believe 
are reasonable. However, our insurance coverage may not reimburse us, or may not be sufficient to reimburse us, for any 
expenses or losses we may suffer. We may be unable to meet our requirements for our drug candidates and drugs if there 
were a catastrophic event or failure of our manufacturing facilities or processes. 

Risks Related to Our Doing Business in the PRC 

The pharmaceutical industry in China is highly regulated and such regulations are subject to change which may 
affect approval and commercialization of our drugs. 

A large portion of our business is conducted in China. The pharmaceutical industry in China is subject to 
comprehensive government regulation and supervision, encompassing the approval, registration, manufacturing, 
packaging, licensing and marketing of new drugs. In recent years, the regulatory framework in China regarding the 
pharmaceutical industry has undergone significant changes, and we expect that it will continue to undergo significant 
changes. Any such changes or amendments may result in increased compliance costs on our business or cause delays in 
or prevent the successful development or commercialization of our drug candidates or drugs in China and reduce the 
current benefits we believe are available to us from developing and manufacturing drugs in China. Chinese authorities 
have become increasingly vigilant in enforcing laws in the pharmaceutical industry and any failure by us or our partners 
to maintain compliance with applicable laws and regulations or obtain and maintain required licenses and permits may 
result in the suspension or termination of our business activities in China. We believe our strategy and approach is 
aligned with the Chinese government’s policies, but we cannot ensure that our strategy and approach will continue to be 
aligned. 

Changes in the political and economic policies of the PRC government may materially and adversely affect our 
business, financial condition and results of operations and may result in our inability to sustain our growth and 
expansion strategies. 

Due to our extensive operations in China, our business, results of operations, financial condition and prospects may 

be influenced to a significant degree by economic, political, legal and social conditions in the PRC. China’s economy 
differs from the economies of developed countries in many respects, including with respect to the amount of government 
involvement, level of development, growth rate, control of foreign exchange and allocation of resources. While the PRC 
economy has experienced significant growth over the past 30 years, growth has been uneven across different regions and 
among various economic sectors of the PRC. The PRC government has implemented various measures to encourage 
economic development and guide the allocation of resources. Some of these measures may benefit the overall PRC 
economy, but may have a negative effect on us. For example, our financial condition and results of operations may be 
adversely affected by government control over capital investments or changes in tax regulations that are currently 
applicable to us. In addition, in the past the PRC government implemented certain measures, including interest rate 
increases, to control the pace of economic growth. These measures may cause decreased economic activity in the PRC, 
which may adversely affect our business and results of operation. More generally, if the business environment in the 

78 

PRC deteriorates from the perspective of domestic or international investment, our business in the PRC may also be 
adversely affected. 

There are uncertainties regarding the interpretation and enforcement of PRC laws, rules and regulations. 

A large portion of our operations are conducted in the PRC through our PRC subsidiaries, and are governed by PRC 

laws, rules and regulations. Our PRC subsidiaries are subject to laws, rules and regulations applicable to foreign 
investment in China. The PRC legal system is a civil law system based on written statutes. Unlike the common law 
system, prior court decisions may be cited for reference but have limited precedential value. 

In 1979, the PRC government began to promulgate a comprehensive system of laws, rules and regulations 
governing economic matters in general. The overall effect of legislation over the past three decades has significantly 
enhanced the protections afforded to various forms of foreign investment in China. However, China has not developed a 
fully integrated legal system, and recently enacted laws, rules and regulations may not sufficiently cover all aspects of 
economic activities in China or may be subject to significant degrees of interpretation by PRC regulatory agencies. In 
particular, because these laws, rules and regulations are relatively new and often give the relevant regulator significant 
discretion in how to enforce them, and because of the limited number of published decisions and the nonbinding nature 
of such decisions, the interpretation and enforcement of these laws, rules and regulations involve uncertainties and can 
be inconsistent and unpredictable. In addition, the PRC legal system is based in part on government policies and internal 
rules, some of which are not published on a timely basis or at all, and which may have a retroactive effect. As a result, 
we may not be aware of our violation of these policies and rules until after the occurrence of the violation. 

A draft of the proposed Foreign Investment Law is being considered and there are substantial uncertainties with 

respect to the enactment timetable and the final content of the Foreign Investment Law. If enacted as proposed, the 
Foreign Investment Law may materially impact our current corporate governance practices and business operations in 
many aspects and may increase our compliance costs. For instance, the proposed Foreign Investment Law would impose 
stringent ad hoc and periodic information reporting requirements on foreign investors and the applicable foreign invested 
entities. Depending on the seriousness of the circumstances, non-compliance with the information reporting obligations, 
concealment of information or providing misleading or false information could result in monetary fines or criminal 
charges. In addition, the draft Foreign Investment Law embodies an expected PRC regulation trend of rationalizing the 
foreign investment regulatory regime in line with prevailing international practice and the legislative efforts to unify the 
corporate legal requirements for both foreign and domestic investments. 

Additionally, the CFDA’s recent reform of the drug and approval system may face implementation challenges. The 
timing and full impact of such reforms is uncertain and could prevent us from commercializing our drug candidates in a 
timely manner. 

In addition, any administrative and court proceedings in the PRC may be protracted, resulting in substantial costs 
and diversion of resources and management attention. Since PRC administrative and court authorities have significant 
discretion in interpreting and implementing statutory and contractual terms, it may be more difficult to evaluate the 
outcome of administrative and court proceedings and the level of legal protection we enjoy than in more developed legal 
systems. These uncertainties may impede our ability to enforce the contracts we have entered into and could materially 
and adversely affect our business, financial condition and results of operations. 

Any failure to comply with PRC regulations regarding our employee equity incentive plans may subject the PRC plan 
participants or us to fines and other legal or administrative sanctions. 

We and our directors, executive officers and other employees who are PRC residents have participated in our 
employee equity incentive plans. We are an overseas listed company, and therefore, we and our directors, executive 
officers and other employees who are PRC citizens or who have resided in the PRC for a continuous period of not less 
than one year and who have been granted restricted share units, restricted shares or options are subject to the Notice on 
Issues Concerning the Foreign Exchange Administration for Domestic Individuals Participating in Share Incentive Plan 
of Overseas Publicly Listed Company, according to which, employees, directors, supervisors and other management 
members participating in any share incentive plan of an overseas publicly listed company who are PRC citizens or who 

79 

are non-PRC citizens residing in the PRC for a continuous period of not less than one year, subject to limited exceptions, 
are required to register with the State Administration of Foreign Exchange, or SAFE, through a domestic qualified agent, 
which could be a PRC subsidiary of such overseas listed company, and complete certain other procedures. We also face 
regulatory uncertainties that could restrict our ability to adopt additional equity incentive plans for our directors and 
employees under PRC law. 

If we or our directors, executive officers or other employees who are PRC citizens or who have resided in the PRC 
for a continuous period of not less than one year and who have been granted equity awards fail to register the employee 
equity incentive plans or their exercise of options, we and such employees may be subject to (i) legal or administrative 
sanctions imposed by the SAFE or other PRC authorities, including fines; (ii) restrictions on our cross-border investment 
activities; (iii) limits on the ability of our wholly owned subsidiaries in China to distribute dividends or the proceeds 
from any reduction in capital, share transfer or liquidation to us; and (iv) prohibitions on our ability to inject additional 
capital into these subsidiaries. Moreover, failure to comply with the various foreign exchange registration requirements 
described above could result in liability under PRC law for circumventing applicable foreign exchange restrictions. 

We may rely on dividends and other distributions on equity paid by our PRC subsidiaries to fund any cash and 
financing requirements we may have, and any limitation on the ability of our PRC subsidiaries to make payments to 
us could have a material and adverse effect on our ability to conduct our business. 

We are a holding company incorporated in the Cayman Islands, and we may rely on dividends and other 
distributions on equity paid by our PRC subsidiaries for our cash and financing requirements, including the funds 
necessary to pay dividends and other cash distributions to our shareholders or to service any debt we may incur. If any of 
our PRC subsidiaries incur debt on its own behalf in the future, the instruments governing the debt may restrict its ability 
to pay dividends or make other distributions to us. Under PRC laws and regulations, our PRC subsidiaries may pay 
dividends only out of their respective accumulated profits as determined in accordance with PRC accounting standards 
and regulations. In addition, a wholly foreign-owned enterprise is required to set aside at least 10% of its accumulated 
after-tax profits each year, if any, to fund a certain statutory reserve fund, until the aggregate amount of such fund 
reaches 50% of its registered capital. Such reserve funds cannot be distributed to us as dividends. At its discretion, a 
wholly foreign-owned enterprise may allocate a portion of its after-tax profits based on PRC accounting standards to an 
enterprise expansion fund, or a staff welfare and bonus fund. In addition, registered share capital and capital reserve 
accounts are also restricted from withdrawal in the PRC, up to the amount of net assets held in each operating subsidiary. 
As of December 31, 2017, these restricted assets totaled RMB194.7 million. 

Our PRC subsidiaries generate primarily all of their revenue in RMB, which is not freely convertible into other 

currencies. As a result, any restriction on currency exchange may limit the ability of our PRC subsidiaries to use their 
RMB revenues to pay dividends to us.  

In response to the persistent capital outflow in the PRC and RMB’s depreciation against U.S. dollar in the fourth 

quarter of 2016, China’s People’s Bank of China, or PBOC, and the SAFE promulgated a series of capital control 
measures, including stricter vetting procedures for domestic companies to remit foreign currency for overseas 
investments, dividends payments and shareholder loan repayments.  

The PRC government may continue to strengthen its capital controls, and more restrictions and substantial vetting 

process may be put forward by the SAFE for cross-border transactions falling under both the current account and the 
capital account. Any limitation on the ability of our PRC subsidiaries to pay dividends or make other kinds of payments 
to us could materially and adversely limit our ability to grow, make investments or acquisitions that could be beneficial 
to our business, pay dividends, or otherwise fund and conduct our business.  

The Enterprise Income Tax Law, or the EIT Law, and its implementation rules provide that China-sourced income 

of foreign enterprises, such as dividends paid by a PRC subsidiary to its equity holders that are non-PRC resident 
enterprises, will normally be subject to PRC withholding tax at a rate of 10%, unless any such foreign investor’s 
jurisdiction of incorporation has a tax treaty with China that provides for a different withholding arrangement. As a 
result, dividends paid to us by our PRC subsidiaries are expected to be subject to PRC withholding tax at a rate of 10%. 

80 

Pursuant to the Arrangement between Mainland China and Hong Kong Special Administrative Region for the 
Avoidance of Double Taxation and Prevention of Fiscal Evasion with respect to Taxes on Income, or the Hong Kong 
Tax Treaty, BeiGene HK, the shareholder of some of our PRC subsidiaries, may be subject to a withholding tax at a rate 
of 5% on dividends received from our PRC operating subsidiaries as a Hong Kong tax resident. Pursuant to the Hong 
Kong Tax Treaty, subject to certain conditions, this reduced withholding tax rate will be available for dividends from 
PRC entities provided that the recipient can demonstrate it is a Hong Kong tax resident and it is the beneficial owner of 
the dividends. BeiGene HK currently does not hold a Hong Kong tax resident certificate from the Inland Revenue 
Department of Hong Kong and there is no assurance that the reduced withholding tax rate will be available. 

We may be treated as a resident enterprise for PRC tax purposes under the EIT Law and we may therefore be subject 
to PRC income tax on our worldwide taxable income. Dividends payable to foreign investors and gains on the sale of 
our ADSs or ordinary shares by our foreign investors may become subject to PRC tax. 

Under the EIT Law an enterprise established outside the PRC with “de facto management bodies” within the PRC is 

considered a “resident enterprise,” meaning that it is treated in a manner similar to a Chinese enterprise for PRC 
enterprise income tax, or EIT, purposes. The implementing rules of the EIT Law define “de facto management bodies” 
as “management bodies that exercise substantial and overall management and control over the production and 
operations, personnel, accounting, and properties” of the enterprise. In addition, the Notice Regarding the Determination 
of Chinese-Controlled Offshore Incorporated Enterprises as PRC Tax Resident Enterprises on the Basis of De Facto 
Management Bodies, or Circular 82, specifies that certain Chinese-controlled offshore incorporated enterprises, defined 
as enterprises incorporated under the laws of foreign countries or territories and that have PRC enterprises or enterprise 
groups as their primary controlling shareholders, will be classified as resident enterprises if all of the following are 
located or resident in China: (i) senior management personnel and departments that are responsible for daily production, 
operation and management; (ii) financial and personnel decision-making bodies; (iii) key properties, accounting books, 
company seal, and minutes of board meetings and shareholders’ meetings; and (iv) half or more of senior management 
or directors having voting rights. The SAT has subsequently provided further guidance on the implementation of 
Circular 82.  

Although BeiGene, Ltd. does not have a PRC enterprise or enterprise group as its primary controlling shareholder 

and is therefore not a Chinese-controlled offshore incorporated enterprise within the meaning of Circular 82, in the 
absence of guidance specifically applicable to us, we have applied the guidance set forth in Circular 82 to evaluate the 
tax residence status of BeiGene, Ltd. and its subsidiaries organized outside of the PRC. 

We are not aware of any offshore holding company with a corporate structure similar to ours that has been deemed a 

PRC “resident enterprise” by the PRC tax authorities. Accordingly, we do not believe that our company or any of our 
overseas subsidiaries should be treated as a PRC resident enterprise. 

If the PRC tax authorities determine that our Cayman Islands holding company is a resident enterprise for PRC EIT 

purposes, a number of unfavorable PRC tax consequences could follow and we may be subject to EIT at a rate of 25% 
on our worldwide taxable income, as well as to PRC EIT reporting obligations. If we are deemed a PRC resident 
enterprise, dividends paid on our ordinary shares or ADSs, and any gain realized from the transfer of our ordinary shares 
or ADSs, may be treated as income derived from sources within the PRC. As a result, dividends paid to non-PRC 
resident enterprise ADS holders or shareholders may be subject to PRC withholding tax at a rate of 10% (or 20% in the 
case of non-PRC individual ADS holders or shareholders) and gains realized by non-PRC resident enterprises ADS 
holders or shareholders from the transfer of our ordinary shares or ADSs may be subject to PRC tax at a rate of 10% (or 
20% in the case of non-PRC individual ADS holders or shareholders). 

We and our shareholders face uncertainties with respect to indirect transfers of equity interests in PRC resident 
enterprises or other assets attributed to a PRC establishment of a non-PRC company, or other assets attributable to a 
PRC establishment of a non-PRC company. 

Pursuant to the Bulletin on Issues of Enterprise Income Tax and Indirect Transfers of Assets by Non-PRC Resident 

Enterprises, or Bulletin 7, an “indirect transfer” of “PRC taxable assets,” including equity interests in a PRC resident 
enterprise, by non-PRC resident enterprises may be recharacterized and treated as a direct transfer of PRC taxable assets, 

81 

if such arrangement does not have a reasonable commercial purpose and was established for the purpose of avoiding 
payment of PRC enterprise income tax. As a result, gains derived from such indirect transfer may be subject to PRC 
enterprise income tax. When determining whether there is a “reasonable commercial purpose” of the transaction 
arrangement, factors to be taken into consideration include: whether the main value of the equity interest of the relevant 
offshore enterprise derives from PRC taxable assets; whether the assets of the relevant offshore enterprise mainly 
consists of direct or indirect investment in the PRC or if its income mainly derives from the PRC; whether the offshore 
enterprise and its subsidiaries directly or indirectly holding PRC taxable assets have real commercial nature which is 
evidenced by their actual function and risk exposure; the duration of existence of the business model and organizational 
structure; the replicability of the transaction by direct transfer of PRC taxable assets; and the tax situation of such 
indirect transfer and applicable tax treaties or similar arrangements. In respect of an indirect offshore transfer of assets of 
a PRC establishment, the resulting gain is to be reported on with the enterprise income tax filing of the PRC 
establishment or place of business being transferred, and would consequently be subject to PRC enterprise income tax at 
a rate of 25%. Where the underlying transfer relates to equity investments in a PRC resident enterprise, which is not 
related to a PRC establishment or place of business of a non-resident enterprise, a PRC enterprise income tax at the rate 
of 10% would apply, subject to available preferential tax treatment under applicable tax treaties or similar arrangements. 
Late payment of applicable tax will subject the transferor to default interest. Gains derived from the sale of shares by 
investors through a public stock exchange are not subject to the PRC enterprise income tax pursuant to Bulletin 7 where 
such shares were acquired in a transaction through a public stock exchange. As such, the sale of the ADSs on a public 
stock exchange will not be subject to PRC enterprise income tax pursuant to Bulletin 7. However, the sale of our 
ordinary shares or ADSs by a non-PRC resident enterprise outside a public stock exchange may be subject to PRC 
enterprise income tax under Bulletin 7. 

There are uncertainties as to the application of Bulletin 7. Bulletin 7 may be determined by the tax authorities to be 
applicable to sale of the shares of our offshore subsidiaries or investments where PRC taxable assets are involved. The 
transferors and transferees may be subject to the tax filing and withholding or tax payment obligation, while our PRC 
subsidiaries may be requested to assist in the filing. Furthermore, we, our non-resident enterprises and PRC subsidiaries 
may be required to spend valuable resources to comply with Bulletin 7 or to establish that we and our non-resident 
enterprises should not be taxed under Bulletin 7, for our previous and future restructuring or disposal of shares of our 
offshore subsidiaries, which may have a material adverse effect on our financial condition and results of operations. 

The PRC tax authorities have the discretion under Bulletin 7 to make adjustments to the taxable capital gains based 

on the difference between the fair value of the taxable assets transferred and the cost of investment. If the PRC tax 
authorities make adjustments to the taxable income of the transactions under the Announcement of the State 
Administration of Taxation—Announcement on Issues Concerning the Withholding of Enterprise Income Tax at Source 
on Non-Resident Enterprises, or Bulletin 37, or Bulletin 7, our income tax costs associated with such potential 
acquisitions or disposals will increase, which may have an adverse effect on our financial condition and results of 
operations. 

Restrictions on currency exchange may limit our ability to utilize our revenue effectively. 

The PRC government imposes controls on the convertibility of RMB into foreign currencies and, in certain cases, 
the remittance of currency out of the PRC. A portion of our revenue is denominated in RMB. Shortages in availability of 
foreign currency may then restrict the ability of our PRC subsidiaries to remit sufficient foreign currency to our offshore 
entities for our offshore entities to pay dividends or make other payments or otherwise to satisfy our foreign currency 
denominated obligations. The RMB is currently convertible under the “current account,” which includes dividends, trade 
and service-related foreign exchange transactions, but not under the “capital account,” which includes foreign direct 
investment and loans, including loans we may secure from our onshore subsidiaries. Currently, our PRC subsidiaries 
may purchase foreign currency for settlement of “current account transactions,” including payment of dividends to us, 
without the approval of SAFE by complying with certain procedural requirements. However, the relevant PRC 
governmental authorities may limit or eliminate our ability to purchase foreign currencies in the future for current 
account transactions. Since a portion of our revenue is denominated in RMB, any existing and future restrictions on 
currency exchange may limit our ability to utilize revenue generated in RMB to fund our business activities outside of 
the PRC or pay dividends in foreign currencies to holders of our ordinary shares and the ADSs. Foreign exchange 
transactions under the capital account remain subject to limitations and require approvals from, or registration with, 

82 

SAFE and other relevant PRC governmental authorities. This could affect our ability to obtain foreign currency through 
debt or equity financing for our subsidiaries. 

Our business benefits from certain financial incentives and discretionary policies granted by local governments. 
Expiration of, or changes to, these incentives or policies would have an adverse effect on our results of operations.  

In the past, local governments in the PRC granted certain financial incentives from time to time to our PRC 
subsidiaries as part of their efforts to encourage the development of local businesses. We also received financial 
incentives from local governments in Australia as part of its tax incentive program. The timing, amount and criteria of 
government financial incentives are determined within the sole discretion of the local government authorities and cannot 
be predicted with certainty before we actually receive any financial incentive. We generally do not have the ability to 
influence local governments in making these decisions. Local governments may decide to reduce or eliminate incentives 
at any time. In addition, some of the government financial incentives are granted on a project basis and subject to the 
satisfaction of certain conditions, including compliance with the applicable financial incentive agreements and 
completion of the specific project therein. We cannot guarantee that we will satisfy all relevant conditions, and if we do 
so we may be deprived of the relevant incentives. We cannot assure you of the continued availability of the government 
incentives currently enjoyed by us. Any reduction or elimination of incentives would have an adverse effect on our 
results of operations. 

The audit report included in our Annual Report is prepared by auditors who are not inspected fully by the Public 
Company Accounting Oversight Board, or the PCAOB, and, as such, investors are deprived of the benefits of such 
inspection. 

As an auditor of companies that are publicly traded in the United States and a firm registered with the PCAOB, 
Ernst & Young Hua Ming LLP is required under the laws of the United States to undergo regular inspections by the 
PCAOB. However, because we have substantial operations within the PRC, a jurisdiction where the PCAOB is currently 
unable to conduct inspections without the approval of the Chinese government authorities, our auditor and its audit work 
is not currently inspected fully by the PCAOB. 

Inspections of other auditors conducted by the PCAOB outside the PRC have at times identified deficiencies in 

those auditors’ audit procedures and quality control procedures, which may be addressed as part of the inspection 
process to improve future audit quality. The lack of PCAOB inspections of audit work undertaken in the PRC prevents 
the PCAOB from regularly evaluating our auditor’s audits and its quality control procedures. As a result, investors may 
be deprived of the benefits of PCAOB inspections, and may lose confidence in our reported financial information and 
procedures and the quality of our financial statements. 

Proceedings instituted by the SEC against five PRC-based accounting firms, including our independent registered 
public accounting firm, could result in our financial statements being determined to not be in compliance with the 
requirements of the Exchange Act. 

In December 2012, the SEC brought administrative proceedings against five accounting firms in China, including 
our independent registered public accounting firm, alleging that they had refused to produce audit work papers and other 
documents related to certain other PRC-based companies under investigation by the SEC. On January 22, 2014, an initial 
administrative law decision was issued, censuring these accounting firms and suspending four of these firms from 
practicing before the SEC for a period of six months. The decision is neither final nor legally effective unless and until 
reviewed and approved by the SEC. On February 12, 2014, four of these PRC-based accounting firms appealed to the 
SEC against this decision. In February 2015, each of the four PRC-based accounting firms agreed to a censure and to 
pay a fine to the SEC to settle the dispute and avoid suspension of their ability to practice before the SEC. These firms’ 
ability to continue to serve all their respective clients is not affected by the settlement. The settlement requires these 
firms to follow detailed procedures to seek to provide the SEC with access to Chinese firms’ audit documents via the 
China Securities Regulatory Commission. If these firms do not follow these procedures, the SEC could impose penalties 
such as suspensions, or it could restart the administrative proceedings. The settlement did not require these firms to 
admit to any violation of law and preserves these firms’ legal defenses in the event the administrative proceeding is 
restarted. In the event that the SEC restarts the administrative proceedings, depending upon the final outcome, listed 

83 

companies in the United States with major PRC operations may find it difficult or impossible to retain auditors in respect 
of their operations in the PRC, which could result in financial statements being determined to not be in compliance with 
the requirements of the Exchange Act, including possible delisting. Moreover, any negative news about the proceedings 
against these audit firms may cause investor uncertainty regarding PRC-based, United States-listed companies and the 
market price of the ADSs may be adversely affected. 

If our independent registered public accounting firm was denied, even temporarily, the ability to practice before the 

SEC and we were unable to timely find another registered public accounting firm to audit and issue an opinion on our 
financial statements, our financial statements could be determined not to be in compliance with the requirements of the 
Exchange Act. Such a determination could ultimately lead to deregistration from the SEC, which would substantially 
reduce or effectively terminate the trading of the ADSs in the United States. Moreover, any negative news about the 
proceedings against these audit firms may adversely affect investor confidence in companies with substantial mainland 
China-based operations listed in the United States. All these would materially and adversely affect the market price of 
the ADSs and substantially reduce or effectively terminate the trading of the ADSs in the United States. 

Risks Related to the American Depositary Shares 

The trading prices of our ADSs can be volatile, which could result in substantial losses to you. 

The trading price of our ADSs can be volatile and fluctuate widely in response to a variety of factors, many of 
which are beyond our control. In addition, the performance and fluctuation of the market prices of other companies with 
business operations located mainly in the PRC that have listed their securities in the United States may affect the 
volatility in the price of and trading volumes for our ADSs. Some of these companies have experienced significant 
volatility. The trading performances of these PRC companies’ securities may affect the overall investor sentiment 
towards other PRC companies listed in the United States and consequently may impact the trading performance of our 
ADSs. 

In addition to market and industry factors, the price and trading volume for our ADSs may be highly volatile for 
specific business reasons, including: announcements of regulatory approval or a complete response letter, or specific 
label indications or patient populations for its use, or changes or delays in the regulatory review process; announcements 
of therapeutic innovations, new products, acquisitions, strategic relationships, joint ventures or capital commitments by 
us or our competitors; adverse actions taken by regulatory agencies with respect to our clinical trials, manufacturing 
supply chain or sales and marketing activities; any adverse changes to our relationship with manufacturers or suppliers; 
the results of our testing and clinical trials; the results of our efforts to acquire or license additional drug candidates; 
variations in the level of expenses related to our existing drugs and drug candidates or preclinical, clinical development 
and commercialization programs; any intellectual property infringement actions in which we may become involved; 
announcements concerning our competitors or the pharmaceutical industry in general; fluctuations in product revenue, 
sales and marketing expenses and profitability; manufacture, supply or distribution shortages; variations in our results of 
operations; announcements about our results of operations that are not in line with analyst expectations, the risk of which 
is enhanced because it is our policy not to give guidance on results of operations; publication of operating or industry 
metrics by third parties, including government statistical agencies, that differ from expectations of industry or financial 
analysts; changes in financial estimates by securities research analysts; media reports, whether or not true, about our 
business; additions to or departures of our management; fluctuations of exchange rates between the RMB and the U.S. 
dollar; release or expiry of lock-up or other transfer restrictions on our outstanding ordinary shares or ADSs; sales or 
perceived potential sales of additional ordinary shares or ADSs by us, our executive officers and directors or our 
shareholders; general economic and market conditions and overall fluctuations in the U.S. equity markets; changes in 
accounting principles; and changes or developments in the PRC or global regulatory environment. 

In addition, the stock market, in general, and pharmaceutical and biotechnology companies have experienced 

extreme price and volume fluctuations that have often been unrelated or disproportionate to the operating performance of 
these companies. Broad market and industry factors may negatively affect the market price of the ADSs, regardless of 
our actual operating performance. Further, the current decline in the financial markets and related factors beyond our 
control may cause the ADSs price to decline rapidly and unexpectedly. 

84 

We may be subject to securities litigation, which is expensive and could divert management attention. 

Companies that have experienced volatility in the volume and market price of their shares have been subject to an 

increased incidence of securities class action litigation. We may be the target of this type of litigation in the future. 
Securities litigation against us could result in substantial costs and divert our management’s attention from other 
business concerns, and, if adversely determined, could have a material adverse effect on our business, financial condition 
and results of operations. 

Future sales of the ADSs in the public market could cause the ADS price to fall. 

The ADS price could decline as a result of sales of a large number of the ADSs or the perception that these sales 
could occur. These sales, or the possibility that these sales may occur, also might make it more difficult for us to sell 
equity securities in the future at a time and at a price that we deem appropriate. 

As of February 19, 2018, we had 696,342,730 ordinary shares outstanding, of which 483,267,109 ordinary shares 

were held in the form of 37,174,393 ADSs. Of this amount, 32,746,416 ordinary shares issued to Celgene are subject to 
a lock-up until September 1, 2018. We have also granted certain registration rights with respect to the shares issued to 
Celgene in the event that they are not eligible for sale under Rule 144. 

We filed a registration statement on behalf of certain shareholders, registering 299,279,370 ordinary shares in the 

form of 23,021,490 ADSs to be resold by the selling shareholders identified therein and in any related prospectus 
supplement from time to time. Furthermore, we have registered or plan to register the offer and sale of all securities that 
we have issued and may issue in the future under our equity compensation plans, including upon the exercise of share 
options and vesting of restricted share units. If these additional securities are sold, or if it is perceived that they will be 
sold, in the public market, the trading price of our ADSs could decline. 

In addition, in the future, we may issue additional ordinary shares, ADSs or other equity or debt securities 
convertible into ordinary shares or ADSs in connection with a financing, acquisition, litigation settlement, employee 
arrangements or otherwise. Any such issuance could result in substantial dilution to our existing shareholders and could 
cause the ADS price to decline. 

Because we do not expect to pay dividends in the foreseeable future, you must rely on price appreciation of the ADSs 
for return on your investment. 

We intend to retain most, if not all, of our available funds and earnings to fund the development and growth of our 

business. As a result, we do not expect to pay any cash dividends in the foreseeable future. Therefore, you should not 
rely on an investment in the ADSs as a source for any future dividend income. 

Our board of directors has significant discretion as to whether to distribute dividends. Even if our board of directors 

decides to declare and pay dividends, the timing, amount and form of future dividends, if any, will depend on, among 
other things, our future results of operations and cash flow, our capital requirements and surplus, the amount of 
distributions, if any, received by us from our subsidiaries, our financial condition, contractual and regulatory restrictions 
and other factors deemed relevant by our board of directors. Accordingly, the return on your investment in the ADSs will 
likely depend entirely upon any future price appreciation of the ADSs. There is no guarantee that the ADSs will 
appreciate in value or even maintain the price at which you purchased the ADSs. You may not realize a return on your 
investment in the ADSs and you may even lose your entire investment in the ADSs. 

If securities or industry analysts do not continue to publish research or publish inaccurate or unfavorable research 
about our business, the market price for the ADSs and trading volume could decline. 

The trading market for the ADSs relies in part on the research and reports that equity research analysts publish about 

us or our business. We do not control these analysts. If research analysts do not maintain adequate research coverage or 
if one or more of the analysts who covers us downgrades the ADSs or publishes inaccurate or unfavorable research about 
our business, the market price for the ADSs would likely decline. If one or more of these analysts cease coverage of our 

85 

company or fail to publish reports on us regularly, we could lose visibility in the financial markets, which, in turn, could 
cause the market price or trading volume for the ADSs to decline significantly. 

We are a Cayman Islands company. Because judicial precedent regarding the rights of shareholders is more limited 
under Cayman Islands law than under U.S. law, shareholders may have fewer shareholder rights than they would 
have under U.S. law and may face difficulties in protecting your interests. 

We are incorporated in the Cayman Islands. Our corporate affairs are governed by our amended and restated 
memorandum and articles of association (as may be amended from time to time), the Companies Law (as amended) of 
the Cayman Islands and the common law of the Cayman Islands. The rights of shareholders to take action against the 
directors, actions by minority shareholders and the fiduciary responsibilities of our directors are to a large extent 
governed by the common law of the Cayman Islands. This common law is derived in part from comparatively limited 
judicial precedent in the Cayman Islands as well as from English common law, which has persuasive, but not binding, 
authority on a court in the Cayman Islands. The rights of our shareholders and the fiduciary responsibilities of our 
directors under Cayman Islands law are not as clearly established as they would be under statutes or judicial precedent in 
some jurisdictions in the United States. In particular, the Cayman Islands has a less developed body of securities law 
than the United States. In addition, some states in the United States, such as Delaware, have more fully developed and 
judicially interpreted bodies of corporate law than the Cayman Islands. 

In addition, as a Cayman Islands exempted company, our shareholders have no general rights under Cayman Islands 

law to inspect corporate records and accounts or to obtain copies of lists of shareholders of these companies with the 
exception that the shareholders may request a copy of the current amended and restated memorandum and articles of 
association. Our directors have discretion under our amended and restated articles of association to determine whether or 
not, and under what conditions, our corporate records may be inspected by our shareholders, but are not obliged to make 
them available to our shareholders. This may make it more difficult for you to obtain the information needed to establish 
any facts necessary for a shareholder motion or to solicit proxies from other shareholders in connection with a proxy 
contest. As a Cayman Islands company, we may not have standing to initiate a derivative action in a federal court of the 
United States. As a result, you may be limited in your ability to protect your interests if you are harmed in a manner that 
would otherwise enable you to sue in a United States federal court. In addition, shareholders of Cayman Islands 
companies may not have standing to initiate a shareholder derivative action in U.S. federal courts. 

Some of our directors and executive officers reside outside of the United States and a substantial portion of their 
assets are located outside of the United States. As a result, it may be difficult or impossible for you to bring an action 
against us or against these individuals in the Cayman Islands or in China in the event that you believe that your rights 
have been infringed under the securities laws of the United States or otherwise. Even if you are successful in bringing an 
action of this kind, the laws of the Cayman Islands and China may render you unable to enforce a judgment against our 
assets or the assets of our directors and officers. There is no statutory recognition in the Cayman Islands of judgments 
obtained in the United States or China, although the courts of the Cayman Islands will generally recognize and enforce a 
non-penal judgment of a foreign court of competent jurisdiction without retrial on the merits. 

As a result of all of the above, public shareholders may have more difficulty in protecting their interests in the face 

of actions taken by management, members of the board of directors or controlling shareholders than they would as 
public shareholders of a U.S. company. 

Your voting rights as a holder of the ADSs are limited by the terms of the deposit agreement. The depositary for the 
ADSs will give us a discretionary proxy to vote our ordinary shares underlying your ADSs if you do not vote at 
shareholders’ meetings, except in limited circumstances, which could adversely affect your interests. 

You may exercise your voting rights with respect to the ordinary shares underlying your ADSs only in accordance 
with the provisions of the deposit agreement. Upon receipt of voting instructions from you in the manner set forth in the 
deposit agreement, the depositary for the ADSs will endeavor to vote your underlying ordinary shares in accordance 
with these instructions. Under our articles of association, the minimum notice period required for convening a general 
meeting is seven calendar days. When a general meeting is convened, you may not receive sufficient notice of a 
shareholders’ meeting to permit you to withdraw your ordinary shares to allow you to cast your vote with respect to any 

86 

specific matter at the meeting. In addition, the depositary and its agents may not be able to send voting instructions to 
you or carry out your voting instructions in a timely manner. We will make all reasonable efforts to cause the depositary 
to extend voting rights to you in a timely manner, but you may not receive the voting materials in time to ensure that you 
can instruct the depositary to vote your shares. Furthermore, the depositary and its agents will not be responsible for any 
failure to carry out any instructions to vote, for the manner in which any vote is cast or for the effect of any such vote. As 
a result, you may not be able to exercise your right to vote and you may lack recourse if your ordinary shares are not 
voted as you requested. 

Under the deposit agreement, for the ADSs, the depositary will give us a discretionary proxy to vote the ordinary 

shares underlying your ADSs at shareholders’ meetings if you do not give voting instructions to the depositary, unless: 

•  we have failed to timely provide the depositary with our notice of meeting and related voting materials; 

•  we have instructed the depositary that we do not wish a discretionary proxy to be given; 

•  we have informed the depositary that there is substantial opposition as to a matter to be voted on at the meeting; 

or 

• 

a matter to be voted on at the meeting would have a material adverse impact on shareholders. 

The effect of this discretionary proxy is that, if you fail to give voting instructions to the depositary, you cannot 
prevent the ordinary shares underlying your ADSs from being voted, absent the situations described above, and it may 
make it more difficult for you to influence our management. Holders of our ordinary shares are not subject to this 
discretionary proxy. 

Anti-takeover provisions in our charter documents may discourage our acquisition by a third party, which could limit 
our shareholders’ opportunity to sell their shares, including ordinary shares represented by the ADSs, at a premium. 

Our amended and restated memorandum and articles of association include provisions that could limit the ability of 

others to acquire control of our company, could modify our structure or could cause us to engage in change-of-control 
transactions. These provisions could have the effect of depriving our shareholders of an opportunity to sell their shares, 
including ordinary shares represented by ADSs, at a premium over prevailing market prices by discouraging third parties 
from seeking to obtain control in a tender offer or similar transaction. 

For example, our board of directors has the authority, without further action by our shareholders, to issue preferred 

shares in one or more series and to fix the powers and rights of these shares, including dividend rights, conversion rights, 
voting rights, terms of redemption and liquidation preferences, any or all of which may be greater than the rights 
associated with our ordinary shares. Preferred shares could thus be issued quickly with terms calculated to delay or 
prevent a change in control or make removal of management more difficult. In addition, if our board of directors 
authorizes the issuance of preferred shares, the market price of the ADSs may fall and the voting and other rights of the 
holders of our ordinary shares may be materially and adversely affected. 

Furthermore, the amended and restated articles of association permit the directors to vary all or any of the rights 
attaching to any shares in issue without the consent of the shareholder but only if such variation is considered by the 
directors not to have a material adverse effect upon such holder. The directors cannot vary the rights of shares if such 
variation would have a material adverse effect of the holder. The amended and restated articles of association provide 
that the holders must consent to any such material adverse changes in the manner set out therein. 

Because our directors are divided into three classes with staggered terms of three years each, shareholders can only 
elect or remove a limited number of our directors in any given year. The length of these terms could present an obstacle 
to certain actions, such as a merger or other change of control, which could be in the interest of our shareholders. 

87 

Our amended and restated memorandum and articles of association provide that any shareholder bringing an 
unsuccessful action against us may be obligated to reimburse us for any costs we have incurred in connection with 
such unsuccessful action. 

Our amended and restated memorandum and articles of association provide that under certain circumstances the 
fees, costs, and expenses that we incur in connection with actions or proceedings brought by any person or entity, which 
we refer to as claiming parties, may be shifted to such person or entity. If a claiming party asserts any claim; initiates any 
proceeding; or joins, offers substantial assistance to, or has a direct financial interest in any claim or proceeding against 
us, and such claiming party is unsuccessful in obtaining a judgment on the merits in which the claiming party prevails, 
then such claiming party may be obligated to reimburse us for all fees, costs, and expenses, including but not limited to 
all reasonable attorneys’ fees and other litigation expenses, that we may incur in connection with such claim or 
proceeding. 

Fee-shifting articles are relatively new and untested in both the Cayman Islands and the United States. The case law 

and potential legislative action on fee-shifting articles are evolving and there exists considerable uncertainty regarding 
the validity of, and potential judicial and legislative responses to, such articles. The application of our fee-shifting article 
in connection with claims under the federal securities laws, if any, will depend in part on future developments of the law. 
We cannot assure you that we will or will not invoke our fee-shifting article in any particular dispute. Consistent with 
our directors’ fiduciary duties to act in the best interests of the company, the directors may in their sole discretion from 
time to time decide whether or not to enforce this article. In addition, given the unsettled state of the law related to fee-
shifting articles, such as ours, we may incur significant additional costs associated with resolving disputes with respect to 
such articles, which could adversely affect our business and financial condition. 

If a shareholder that brings any such claim or proceeding is unable to obtain the judgment sought, the attorneys’ fees 
and other litigation expenses that might be shifted to a claiming party are potentially significant. This fee-shifting article, 
therefore, may dissuade or discourage current or former shareholders (and their attorneys) from initiating lawsuits or 
claims against us. In addition, it may impact the fees, contingency or otherwise, required by potential plaintiffs’ 
attorneys to represent our shareholders or otherwise discourage plaintiffs’ attorneys from representing our shareholders 
at all. As a result, this article may limit the ability of shareholders to affect the management and direction of our 
company, particularly through litigation or the threat of litigation. 

Holders of the ADSs may be subject to limitations on transfer of their ADSs. 

Your ADSs are transferable on the books of the depositary. However, the depositary may close its books at any time 

or from time to time when it deems expedient in connection with the performance of its duties. The depositary may 
refuse to deliver, transfer or register transfers of your ADSs generally when our books or the books of the depositary are 
closed, or at any time if we or the depositary think it is advisable to do so because of any requirement of law, 
government or governmental body, or under any provision of the deposit agreement, as amended, or for any other 
reason, subject to your right to cancel your ADSs and withdraw the underlying ordinary shares. Temporary delays in the 
cancellation of your ADSs and withdrawal of the underlying common shares may arise because the depositary has closed 
its transfer books or we have closed our transfer books, the transfer of ordinary shares is blocked to permit voting at a 
shareholders’ meeting or we are paying a dividend on our ordinary shares. 

In addition, you may not be able to cancel your ADSs and withdraw the underlying ordinary shares when you owe 
money for fees, taxes and similar charges and when it is necessary to prohibit withdrawals in order to comply with any 
laws or governmental regulations that apply to ADSs or to the withdrawal of ordinary shares or other deposited 
securities. 

The depositary for the ADSs is entitled to charge holders fees for various services, including annual service fees. 

The depositary for the ADSs is entitled to charge holders fees for various services including for the issuance of 
ADSs upon deposit of ordinary shares, cancellation of ADSs, distributions of cash dividends or other cash distributions, 
distributions of ADSs pursuant to share dividends or other free share distributions, distributions of securities other than 
ADSs and annual service fees. In the case of ADSs issued by the depositary into The Depository Trust Company, or 

88 

DTC, the fees will be charged by the DTC participant to the account of the applicable beneficial owner in accordance 
with the procedures and practices of the DTC participant as in effect at the time. 

You may not receive distributions on our ordinary shares or any value for them if it is illegal or impractical to make 
them available to you. 

The depositary of the ADSs has agreed to pay you the cash dividends or other distributions it or the custodian for 
the ADSs receives on our ordinary shares or other deposited securities after deducting its fees and expenses. You will 
receive these distributions in proportion to the number of our ordinary shares that your ADSs represent. However, the 
depositary is not responsible for making such payments or distributions if it is unlawful or impractical to make a 
distribution available to any holders of ADSs. For example, it would be unlawful to make a distribution to a holder of 
ADSs if it consists of securities that require registration under the Securities Act of 1933, as amended, or the Securities 
Act, but that are not properly registered or distributed pursuant to an applicable exemption from registration. The 
depositary is not responsible for making a distribution available to any holders of ADSs if any government approval or 
registration required for such distribution cannot be obtained after reasonable efforts made by the depositary. We have 
no obligation to take any other action to permit the distribution of the ADSs, ordinary shares, rights or anything else to 
holders of the ADSs. This means that you may not receive the distributions we make on our ordinary shares or any value 
for them if it is illegal or impractical for us to make them available to you. These restrictions may materially reduce the 
value of your ADSs. 

Holders of the ADSs may not be able to participate in rights offerings and may experience dilution of their holdings. 

From time to time, we may distribute rights to our shareholders, including rights to acquire securities. Under the 

deposit agreement, the depositary will not distribute rights to holders of ADSs unless the distribution and sale of rights 
and the securities to which these rights relate are either exempt from registration under the Securities Act with respect to 
all holders of ADSs or are registered under the Securities Act. The depositary may, but is not required to, attempt to sell 
these undistributed rights to third parties and may allow the rights to lapse. We may be unable to establish an exemption 
from registration under the Securities Act, and we are under no obligation to file a registration statement with respect to 
these rights or underlying securities or to try to have a registration statement declared effective. Accordingly, holders of 
ADSs may be unable to participate in our rights offerings and may experience dilution of their holdings as a result. 

Our corporate actions are substantially controlled by our directors, executive officers and other principal 
shareholders, who can exert significant influence over important corporate matters, which may reduce the price of 
the ADSs and deprive you of an opportunity to receive a premium for your ADSs. 

Our directors, executive officers and principal shareholders beneficially owned approximately 61.2% of our 
outstanding ordinary shares as of February 19, 2018. These shareholders, if acting together, could exert substantial 
influence over matters such as electing directors and approving material mergers, acquisitions or other business 
combination transactions. This concentration of ownership may also discourage, delay or prevent a change in control of 
our company, which could have the dual effect of depriving our shareholders of an opportunity to receive a premium for 
their shares as part of a sale of our company and reducing the price of the ADSs. These actions may be taken even if they 
are opposed by our other shareholders, including the holders of the ADSs. In addition, these persons could divert 
business opportunities away from us to themselves or others. 

We may be a passive foreign investment company in future taxable years, which may have adverse U.S. federal 
income tax consequences for U.S. shareholders. 

U.S. investors should be aware that we determined that we were a passive foreign investment company, within the 

meaning of Section 1297 of the Internal Revenue Code of 1986, as amended, or PFIC, for 2016. Based on the 
composition of our assets and income in 2017, we believe that we were not a PFIC for 2017 and based on the expected 
composition of our assets and income, we do not expect to be a PFIC for 2018. However, as our PFIC status must be 
determined annually with respect to each taxable year and will depend on the composition and character of our assets 
and income and the value of our assets (which may be determined, in part, by reference to the market value of our ADSs, 
which may be volatile) over the course of such taxable year, we may be a PFIC in any taxable year. If we are a PFIC for 

89 

any taxable year during a U.S. shareholder’s holding period of the ADSs or ordinary shares, then, regardless of whether 
we cease to meet the threshold requirements for PFIC status, such U.S. shareholder generally will be required to treat 
any gain realized upon a disposition of the ADSs or ordinary shares, or any “excess distribution” received on the ADSs 
or ordinary shares, as ordinary income earned over the U.S. shareholder’s holding period for the ADSs or ordinary 
shares, and to pay the applicable taxes on such ordinary income along with an interest charge at the rate applicable to 
underpayments of tax on a portion of the resulting tax liability. In addition, the U.S. shareholder would be subject to the 
same adverse U.S. federal income tax consequences on (i) certain distributions by any of our subsidiaries treated as 
PFICs (“lower-tier PFICs”), and (ii) a disposition of shares of a lower-tier PFIC, in each case as if the U.S. shareholder 
owned the shares of the relevant lower-tier PFIC directly, even though the U.S. shareholder has not received the 
proceeds of those distributions or dispositions. Each U.S. shareholder should consult its own tax advisors regarding the 
PFIC rules and the U.S. federal income tax consequences of the acquisition, ownership and disposition of the ADSs or 
ordinary shares. 

If you are a “Ten Percent Shareholder,” you may be subject to adverse U.S. federal income tax consequences if we 
are classified as a Controlled Foreign Corporation. 

Each “Ten Percent Shareholder” (as defined below) in a non-U.S. corporation that is classified as a “controlled 
foreign corporation,” or a CFC, for U.S. federal income tax purposes generally is required to include in income for U.S. 
federal tax purposes such Ten Percent Shareholder’s pro rata share of the “CFC’s” “Subpart F income” and investment 
of earnings in U.S. property, even if the CFC has made no distributions to its shareholders. Each Ten Percent 
Shareholder is also required to include in gross income its “global intangible low-taxed income,” (within the meaning of 
Code Section 951A) which is determined by reference to the income of CFCs of which such Ten Percent Shareholder is 
a Ten Percent Shareholder. Ten Percent Shareholders that are corporations may be entitled to a deduction equal to the 
foreign portion of any dividend when a dividend is paid. A non-U.S. corporation generally will be classified as a CFC 
for U.S federal income tax purposes if Ten Percent Shareholders own in the aggregate, directly or indirectly, more than 
50% of either the total combined voting power of all classes of stock of such corporation entitled to vote or of the total 
value of the stock of such corporation. A “Ten Percent Shareholder” is a U.S. person (as defined by the Internal Revenue 
Code of 1986, as amended), who owns or is considered to own 10% or more of the total combined voting power of all 
classes of stock entitled to vote of such corporation or 10% of the value of all classes of stock of such corporation. The 
determination of CFC status is complex and includes attribution rules, the application of which is not entirely certain. 
We may currently be a CFC and/or we may become one in the future. Holders are urged to consult their own tax 
advisors with respect to our potential CFC status and the consequences thereof. 

Failure to comply with NASDAQ Marketplace Rules could materially and adversely affect our business. 

We currently have two members on our Audit Committee and one vacancy. In accordance with NASDAQ 
Marketplace Rule 505(c)(2)(A), we are required to maintain an audit committee composed of at least three members 
who meet certain eligibility criteria in order to remain listed on the NASDAQ Global Select Market. Under NASDAQ 
rules, we have a cure period which extends until the earlier of (1) our next annual general meeting of shareholders or 
(2) June 1, 2018 to regain compliance. We intend to appoint an additional independent director to the Audit Committee 
prior to the end of the cure period. In the event that we were delisted from the NASDAQ Global Select Market, our 
ADSs would become significantly less liquid, which would adversely affect their value. Although our ADSs would 
likely be traded over-the-counter or on pink sheets, these types of listings involve more risk and trade less frequently and 
in smaller volumes than securities traded on the NASDAQ Global Select Market. 

Item 1B. Unresolved Staff Comments 

Not applicable. 

Item 2. Properties 

We lease all of our facilities (other than our manufacturing facility under construction in Guangzhou, China) and 

believe that they are currently suitable and sufficient to meet our needs. We intend to add new facilities or expand 

90 

 
existing facilities as we add employees, and we believe that suitable additional or substitute space will be available as 
needed to accommodate any such expansion of our operations. 

Summarized below are the locations, primary usage, lease expiration dates and approximate sizes of our facilities 
worldwide.  The total amount of rent expense recorded for all leased facilities in 2017 was approximately $3.8 million.   

Location 
China 

  Primary Usage 

  Lease Expiration 

  Approximate Size 

Beijing (Changping) 

  Office, laboratory and 

  2021 

  6,900 sq. meters 

manufacturing 

Beijing (downtown) 
Shanghai 
Shanghai 
Suzhou 
Guangzhou 

  Office 
  Office 
  Office 
  Office and manufacturing 
  Manufacturing (under construction) 

United States 

Emeryville, CA 
San Mateo, CA 
Cambridge, MA 
Fort Lee, NJ 

  Office 
  Office 
  Office 
  Office 

Item 3. Legal Proceedings 

  2019 
  2020 
  2018 
  2021 
  Owned by joint 

venture 

  2,000 sq. meters 
  600 sq. meters 
  1,250 sq. meters 
  12,750 sq. meters 
  100,000 sq. meters 

  2023 
  2019 
  2024 
  2019 

  19,000 sq. feet 
  23,000 sq. feet 
  15,000 sq. feet 
  5,400 sq. feet 

From time to time we may become involved in legal proceedings or be subject to claims arising in the ordinary 
course of our business. We are not presently a party to any legal proceedings that, if determined adversely to us, would 
individually or taken together have a material adverse effect on our business, results of operations, financial condition or 
cash flows. Regardless of the outcome, litigation can have an adverse impact on us because of defense and settlement 
costs, diversion of management resources and other factors. 

Item 4. Mine Safety Disclosures 

Not applicable. 

91 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PART II 

Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity 
Securities 

Market Information 

The ADSs have been publicly traded on the NASDAQ Global Select Market under the symbol “BGNE” since our 

initial public offering on February 3, 2016, which was completed at a price to the public of $24.00 per ADS. The 
following table sets forth the high and low intraday sale prices per ADS on the NASDAQ Global Select Market for the 
periods indicated: 

Period 
Year Ended December 31, 2017 
First quarter 2017  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Second quarter 2017 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Third quarter 2017  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Fourth quarter 2017 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Year Ended December 31, 2016 
First quarter 2016 (beginning February 3)  . . . . . . . . . . . . . . . . . . . . . . . . .  
Second quarter 2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Third quarter 2016  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Fourth quarter 2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

      High 

      Low 

 $  41.89 
 $  46.00 
 $ 103.80 
 $ 118.95 

$  29.58 
$  34.36 
$  45.21 
$  77.54 

 $  35.60 
 $  33.31 
 $  33.98 
 $  37.89 

$  22.51 
$  26.01 
$  24.53 
$  26.43 

Shareholders 

As of February 19, 2018, we had approximately 90 holders of record of our ordinary shares and five holders of 
record of the ADSs. This number does not include beneficial owners whose ADSs are held by nominees in street name. 
Because many ordinary shares held in the form of ADSs are held by broker nominees, we are unable to estimate the total 
number of beneficial holders represented by these record holders. 

Dividend Policy 

We have never declared or paid any dividends on our ordinary shares or any other securities. We currently intend to 

retain all available funds and earnings, if any, to fund the development and expansion of our business and we do not 
anticipate paying any cash dividends in the foreseeable future. Investors should not purchase the ADSs with the 
expectation of receiving cash dividends. 

Any future determination to pay dividends will be made at the discretion of our board of directors and may be based 
on a number of factors, including our future operations and earnings, capital requirements and surplus, general financial 
condition, contractual restrictions and other factors that our board of directors may deem relevant. If we pay any 
dividends, we will pay the ADS holders to the same extent as holders of our ordinary shares, subject to the terms of the 
deposit agreement, as amended, including the fees and expenses payable thereunder. Cash dividends on our ordinary 
shares, if any, will be paid in U.S. dollars. 

If we pay dividends in the future, in order for us to distribute dividends to our shareholders and ADS holders, we 
will rely to some extent on any dividends distributed by our PRC subsidiaries. Any dividend distributions from our PRC 
subsidiaries to us will be subject to PRC withholding tax. In addition, regulations in the PRC currently permit payment 
of dividends of a PRC company only out of accumulated distributable after-tax profits as determined in accordance with 
its articles of association and the accounting standards and regulations in China. See the section of this Annual Report 
titled “Part I—Item 1A—Risk Factors—Risks Related to Our Doing Business in the PRC—We may rely on dividends 
and other distributions on equity paid by our PRC subsidiaries to fund any cash and financing requirements we may 
have, and any limitation on the ability of our PRC subsidiaries to make payments to us could have a material and adverse 
effect on our ability to conduct our business.” 

92 

 
 
 
 
 
 
 
    
       
   
 
 
Performance Comparison Graph 

This graph is not “soliciting material,” is not deemed “filed” with the SEC and is not to be incorporated by 
reference into any of our filings under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, 
as amended, whether made before or after the date hereof and irrespective of any general incorporation language in any 
such filing. 

The following graph shows the total stockholder return of an investment of $100 in cash at market close on 

February 3, 2016 (the first day of trading of our ADSs) through December 31, 2017 for our ADSs, the NASDAQ 
Composite Index (U.S.), and the NASDAQ Biotechnology Index. Pursuant to applicable SEC rules, all values assume 
reinvestment of the full amount of any dividends, although no dividends have been declared to date. The stockholder 
return shown on the graph below is not necessarily indicative of future performance, and we do not make or endorse any 
predictions as to future stockholder returns. 

BeiGene, Ltd. . . . . . . . . . . .    
NASDAQ Composite . . . . .    
NASDAQ Biotechnology . .    

2/3/16 
 $ 100.00  
    100.00  
    100.00  

   3/31/16 
  $ 103.50  
     105.72  
       99.21  

  6/30/16 
  $ 105.23  
     105.45  
       96.90  

  9/30/16 
  $ 108.79  
     115.60  
     106.49  

  12/31/16 
  $ 107.20  
     116.94  
       98.60  

  3/31/17 
  $ 129.27  
     128.85  
     107.99  

  6/30/17 
  $ 158.90  
     134.17  
     113.11  

  9/30/17 
  $ 365.32  
     142.08  
     122.13  

  12/31/17 
  $ 345.06  
     151.36  
     115.48  

Equity Compensation Plan Information 

Our equity compensation plan information required by this item is incorporated by reference to the information in 

“Part III—Item 12—Security Ownership of Certain Beneficial Owners and Management and Related Stockholder 
Matters” of this Annual Report. 

Recent Sales of Unregistered Securities 

None. 

93 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Issuer Purchases of Equity Securities 

From time to time, we may repurchase shares of unvested restricted share awards from employees or consultants 
whose employment or service relationship is terminated before such shares vest. These shares are repurchased pursuant 
to the terms of our equity incentive plans. During the fourth quarter of 2017, an aggregate of 300,000 restricted shares 
were automatically forfeited and returned to us pursuant to the terms of our equity incentive plans. 

Taxation 

Cayman Islands Taxation 

The Cayman Islands currently levies no taxes on individuals or corporations based upon profits, income, gains or 
appreciation and there is no taxation in the nature of inheritance tax or estate duty or withholding tax applicable to us or 
to any holder of the ADSs and ordinary shares. There are no other taxes likely to be material to us levied by the 
Government of the Cayman Islands except for stamp duties which may be applicable on instruments executed in, or after 
execution brought within, the jurisdiction of the Cayman Islands. No stamp duty is payable in the Cayman Islands on the 
issue of shares by, or any transfers of shares of, Cayman Islands companies (except those which hold interests in land in 
the Cayman Islands). The Cayman Islands is not party to any double tax treaties that are applicable to any payments 
made to or by our company. There are no exchange control regulations or currency restrictions in the Cayman Islands. 

Payments of dividends and capital in respect of the ADSs and ordinary shares will not be subject to taxation in the 
Cayman Islands and no withholding will be required on the payment of a dividend or capital to any holder of the ADSs 
or ordinary shares, as the case may be, nor will gains derived from the disposal of the ADSs or ordinary shares be 
subject to Cayman Islands income or corporation tax. 

People’s Republic of China Taxation 

Under the Enterprise Income Tax Law, or EIT Law, an enterprise established outside of China with a “de facto 
management body” within China is considered a “resident enterprise,” which means that it is treated in a manner similar 
to a Chinese enterprise for enterprise income tax purposes. Although the implementation rules of the EIT Law define “de 
facto management body” as a managing body that exercises substantive and overall management and control over the 
production and business, personnel, accounting books and assets of an enterprise, the only official guidance for this 
definition currently available is set forth in the Notice Regarding the Determination of Chinese-Controlled Offshore 
Incorporated Enterprise as PRC Tax Resident Enterprises on the Basis of De Facto Management Bodies, or Circular 82, 
issued by the State Administration of Taxation, which provides guidance on the determination of the tax residence status 
of a Chinese-controlled offshore incorporated enterprise, defined as an enterprise that is incorporated under the laws of a 
foreign country or territory and that has a People’s Republic of China, or PRC, enterprise or enterprise group as its 
primary controlling shareholder. Although BeiGene, Ltd. does not have a PRC enterprise or enterprise group as our 
primary controlling shareholder and is therefore not a Chinese-controlled offshore incorporated enterprise within the 
meaning of Circular 82, in the absence of guidance specifically applicable to us, we have applied the guidance set forth 
in Circular 82 to evaluate the tax residence status of BeiGene, Ltd. and its subsidiaries organized outside the PRC. 

According to Circular 82, a Chinese-controlled offshore incorporated enterprise will be regarded as a PRC tax 
resident by virtue of having a “de facto management body” in China and will be subject to PRC enterprise income tax on 
its worldwide income only if all of the following criteria are met: 

• 

• 

• 

• 

the primary location of the enterprise’s senior executives of the day-to-day operational management and senior 
management departments performing their duties is in the PRC; 

decisions relating to the enterprise’s financial and human resource matters are made or are subject to approval 
by organizations or personnel in the PRC; 

the enterprise’s primary assets, accounting books and records, company seals, and board and shareholder 
meeting minutes are located or maintained in the PRC; and 

50% or more of voting board members or senior executives habitually reside in the PRC. 

94 

Currently, some of the members of our management team are located in China. However, we do not believe that we 

meet all of the conditions outlined in the immediately preceding paragraph. BeiGene, Ltd. and its offshore subsidiaries 
are incorporated outside the PRC. As a holding company, our key assets and records, including the resolutions and 
meeting minutes of our board of directors and the resolutions and meeting minutes of our shareholders, are located and 
maintained outside the PRC. However, we are not aware of any offshore holding companies with a corporate structure 
similar to ours that has been deemed a PRC “resident enterprise” by the PRC tax authorities. Accordingly, we believe 
that BeiGene, Ltd. and its offshore subsidiaries should not be treated as a “resident enterprise” for PRC tax purposes if 
the criteria for “de facto management body” as set forth in Circular 82 were deemed applicable to us. However, as the 
tax residency status of an enterprise is subject to determination by the PRC tax authorities and uncertainties remain with 
respect to the interpretation of the term “de facto management body” as applicable to our offshore entities, we will 
continue to monitor our tax status. 

The implementation rules of the EIT Law provide that, (1) if the enterprise that distributes dividends is domiciled in 

the PRC or (2) if gains are realized from transferring equity interests of enterprises domiciled in the PRC, then such 
dividends or capital gains are treated as China-sourced income. It is not clear how “domicile” may be interpreted under 
the EIT Law, and it may be interpreted as the jurisdiction where the enterprise is a tax resident. Therefore, if we are 
considered as a PRC tax resident enterprise for PRC tax purposes, any dividends we pay to our overseas shareholders or 
ADS holders as well as gains realized by such shareholders or ADS holders from the transfer of our shares or ADSs may 
be regarded as China-sourced income. As a result dividends paid to non-PRC resident enterprise ADS holders or 
shareholders may be subject to PRC withholding tax at a rate of up to 10% (or 20% in the case of non-PRC individual 
ADS holders or shareholders) and gains realized by non-PRC resident enterprise ADS holders or shareholders from the 
transfer of our ordinary shares or ADSs may be subject to PRC tax at a rate of 10% (or 20% in the case of non-PRC 
individual ADS holders or shareholders). It is also unclear whether, if we are considered a PRC resident enterprise, 
holders of our shares or ADSs would be able to claim the benefit of income tax treaties or agreements entered into 
between China and other countries or areas. 

Item 6. Selected Consolidated Financial Data 

The selected financial data set forth below is derived from our audited consolidated financial statements and may 

not be indicative of future operating results. The following selected consolidated financial data should be read in 
conjunction with “Item 7—Management’s Discussion and Analysis of Financial Condition and Results of Operations” 
and the consolidated financial statements and the notes thereto included elsewhere in this Annual Report. The selected 

95 

financial data in this section are not intended to replace our consolidated financial statements and the related notes. Our 
historical results are not necessarily indicative of our future results. 

Statements of Operations: 
Revenue 

Product revenue, net . . . . . . . . . . . . . . .    $
Collaboration revenue  . . . . . . . . . . . . .     
Total revenues . . . . . . . . . . . . . . . . . . . . .     
Expenses 

2017 

2016 

2015 

2014 

2013 

(in thousands, except share and per share data) 

Year Ended December 31,  

 24,428   $ 
 213,959    
 238,387    

 —   $
 1,070    
 1,070    

 —   $ 
 8,816    
 8,816    

 —   $
 13,035    
 13,035    

 — 
 11,148 
 11,148 

 —  

 —     

 — 
 (13,463)
 (3,143)
 — 
 (16,606)
 (5,458)
 (3,153)

 (58,250)    
 (7,311)    
 —    
 (65,561)    
 (56,745)    
 559     

 — 
 (21,862)    
 (6,930)    
 —    
 (28,792)    
 (15,757)    
 (3,512)    

 — 
 (98,033)    
 (20,097)    
 —    
 (118,130)    
 (117,060)    
 383     

 (4,974)
 (269,018)    
 (62,602)    
 (250)   
 (336,844)    
 (98,457)    
 (4,108)    

Cost of sales - product . . . . . . . . . . . .  
Research and development  . . . . . . . .      
Selling, general and administrative . .      
Amortization of intangible assets . . .     
Total expenses . . . . . . . . . . . . . . . . . . . . .      
Loss from operations . . . . . . . . . . . . . . . .      
Interest (expense) income, net . . . . . . . .      
Changes in fair value of financial 
instruments . . . . . . . . . . . . . . . . . . . . . . . .      
Gain (loss) on sale of available-for-sale 
securities  . . . . . . . . . . . . . . . . . . . . . . . . .      
Gain on debt extinguishment . . . . . . . . .      
Other income, net  . . . . . . . . . . . . . . . . . .      
Loss before income tax expense . . . . . . .      
Income tax expense . . . . . . . . . . . . . . . . .      
Net loss . . . . . . . . . . . . . . . . . . . . . . . . . . .      
Less: net loss attributable to 
noncontrolling interest  . . . . . . . . . . . . . .      
Net loss attributable to BeiGene, Ltd. . .    $
Loss per share attributable to BeiGene, 
Ltd, basic and diluted(1) . . . . . . . . . . . . .    $
Weighted-average shares used in loss 
per share calculation, basic and diluted .       543,185,460      403,619,446      110,597,263      99,857,623      91,484,521 

 (1,415)    
 —     
 443     
 (119,163)    
 (54)    
 (119,217)    

 44     
 —     
 11,457     
 (91,064)    
 (2,235)    
 (93,299)    

 —     
 2,883     
 600     
 (18,546)    
 —     
 (18,546)    

 (314)    
 —     
 1,224     
 (57,102)    
 —     
 (57,102)    

 — 
 — 
 584 
 (7,894)
 — 
 (7,894)

 —     
 (119,217)  $

 (194)    
 (93,105)  $ 

 —     
 (57,102)  $ 

 (268)    
 (18,278)  $

 (400)
 (7,494)

 (1,514)    

 (2,760)    

 (1,826)    

 (0.17)  $ 

 (0.52) $ 

 (0.18)  $

 (0.30)  $

 (0.08)

 133 

(1)  See Note 19 to our audited consolidated financial statements appearing elsewhere in this Annual Report for a 

description of the method used to calculate basic and diluted loss per share of ordinary shares. 

Balance Sheet Data: 
Cash and cash equivalents  . . . . . . . . . . .     $ 
Short-term investments . . . . . . . . . . . . . .    
Working capital . . . . . . . . . . . . . . . . . . . .    
Total assets . . . . . . . . . . . . . . . . . . . . . . . .    
Total liabilities . . . . . . . . . . . . . . . . . . . . .    
Preferred shares . . . . . . . . . . . . . . . . . . . .    
Noncontrolling interest . . . . . . . . . . . . . .    
Total equity (deficit) . . . . . . . . . . . . . . . .    

2017 

2016 

2015 

2014 

2013 

As of December 31,  

(in thousands) 

 239,602   $ 
 597,914  
 763,509  
 1,046,479  
 362,248  
 —  
 14,422  
 684,231  

 87,514   $ 
 280,660  
 339,341  
 405,813  
 52,906  
 —  
 —  
 352,907  

 17,869   $ 
 82,617  
 71,097  
 116,764  
 42,445  
 176,084  
 —  
(101,765) 

 13,898   $ 
 30,497  
 33,817  
 53,621  
 27,853  
 78,809  
 —  
 (53,041) 

 3,926 
 — 
(27,300)
 11,798 
 48,757 
 — 
 1,767 
(38,726)

96 

 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
   
   
   
 
   
 
 
   
   
   
   
   
   
   
   
       
       
       
       
       
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
 
     
 
 
 
 
 
 
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
 
 
Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations 

You should read the following discussion and analysis of our financial condition and results of operations together 

with “Item 6—Selected Consolidated Financial Data” and our consolidated financial statements and related notes 
appearing elsewhere in this Annual Report. In addition to historical information, this discussion and analysis contains 
forward-looking statements that involve risks, uncertainties and assumptions. Our actual results may differ materially 
from those anticipated in these forward-looking statements as a result of certain factors. We discuss factors that we 
believe could cause or contribute to these differences below and elsewhere in this report, including those set forth under 
“Part I—Item 1A—Risk Factors” and under “Forward-Looking Statements and Market Data” in this Annual Report. 

Overview 

We are a commercial-stage biopharmaceutical company focused on developing and commercializing innovative 

molecularly targeted and immuno-oncology drugs for the treatment of cancer. We have three internally-developed late-
stage clinical drug candidates: (1) zanubrutinib (BGB-3111), an investigational small molecule inhibitor of Bruton’s 
tyrosine kinase, or BTK, (2) tislelizumab (BGB-A317), an investigational humanized monoclonal antibody against the 
immune checkpoint receptor PD-1, and (3) pamiparib (BGB-290), an investigational small molecule inhibitor of PARP1 
and PARP2.  All three of these drug candidates are currently in Phase 2 or 3 pivotal trials globally and/or in China, and 
we expect to file for regulatory approvals in China in 2018 for zanubrutinib and tislelizumab. 

In addition, we have two internally-developed drug candidates in Phase 1 clinical development: lifirafenib (BGB-

283), an investigational RAF dimer protein complex inhibitor, and BGB-A333, an investigational humanized 
monoclonal antibody against the immune checkpoint receptor ligand PD-L1.  

In 2017, we entered into a strategic collaboration with Celgene Corporation, or Celgene, in which we granted 

Celgene exclusive rights to develop and commercialize tislelizumab for solid tumors in the United States, Europe, Japan, 
and the rest of the world outside of Asia. We retained rights to tislelizumab for solid tumors in Asia (ex-Japan) and for 
hematological malignancies and internal combinations globally. In connection with the Celgene collaboration, we 
obtained an exclusive license to market Celgene’s approved cancer therapies ABRAXANE®, REVLIMID®, and 
VIDAZA® in China, excluding Hong Kong, Macau and Taiwan, which has allowed us to generate product revenue in 
China since September 2017.  We also obtained Celgene’s commercial operations and personnel in China, which we 
expect to expand in preparation for the potential launch of our own internally-developed drug candidates and our other 
in-licensed drug candidates in China. 

We initially started as a research and development company in Beijing in 2010, and have since become a fully-
integrated global biopharmaceutical company with operations in China in Beijing, Guangzhou, Shanghai and Suzhou 
and operations in the United States in Cambridge, MA; Fort Lee, NJ; and Emeryville and San Mateo, CA.  As of 
January 1, 2018, we had a global team of over 900 employees, including a research team of over 150 employees in 
Beijing, a clinical team of over 300 employees in the United States, China and Australia, and a growing commercial 
team of over 200 employees in China.  In addition, we have a facility in Suzhou for the manufacturing of commercial-
scale small molecule and pilot-scale biologics, and another facility under construction in Guangzhou for the 
manufacturing of commercial-scale biologics. 

Recent Developments 

In January 2018, we raised approximately $758.0 million in net proceeds in an underwritten public offering of 

7,920,800 of our American Depositary Shares, or ADSs, at a price to the public of $101.00 per ADS. Each ADS 
represents 13 ordinary shares, par value $0.0001 per share.  This amount is not included in our cash, cash equivalents 
and short-term investments as of December 31, 2017. 

In January 2018, we entered into a commercial supply agreement for tislelizumab, our investigational anti-PD-1 

antibody, with Boehringer Ingelheim Biopharmaceuticals (China) Ltd., as further described in “Part I—Item 1—
Business—Manufacturing and Supply” of this Annual Report. 

97 

In January 2018, we entered into an exclusive license agreement with Mirati Therapeutics, Inc., or Mirati, for the 
development, manufacturing and commercialization of Mirati’s sitravatinib in Asia (excluding Japan), Australia and 
New Zealand, as further described in “Part I—Item1—Business—Our Pipeline and Commercial Products—Sitravatinib 
(MGCD-0516), a Multi-Kinase Inhibitor” of this Annual Report. 

Components of Operating Results 

Revenue 

To date, our revenue has consisted of product sales revenue since September 2017 and upfront license fees, 
reimbursed research and development expenses and milestone payments from our strategic collaboration with Celgene 
for tislelizumab entered in 2017 and our collaboration agreements with Merck KGaA, Darmstadt Germany for pamiparib 
and lifirafenib entered in 2013. We do not expect to generate significant revenue from internally-developed drug 
candidates unless and until we successfully complete development and obtain regulatory approval for one or more of our 
drug candidates, which is subject to significant uncertainty. 

Revenues from product sales are recognized when persuasive evidence of an arrangement exists, delivery has 

occurred and title of the product and associated risk of loss has transferred to the customer, the price is fixed or 
determinable, collection from the customer has been reasonably assured, and returns and allowances can be reasonably 
estimated. Product sales are recorded net of estimated rebates, estimated product returns and other deductions. 
Provisions for estimated reductions to revenue are provided for in the same period the related sales are recorded and are 
based on the sales terms, historical experience and trend analysis. We expect revenue from product sales to increase in 
2018 as we expand our efforts to promote and obtain reimbursement for ABRAXANE® and REVLIMID® and launch 
VIDAZA® in China. 

We also record revenue from our collaboration and license agreements with Celgene and Merck KGaA, Darmstadt 

Germany. Under each agreement, we have received upfront payments related to the license fee which was recognized 
upon the delivery of the license right. Additionally, the reimbursement of remaining undelivered research and 
development services is recognized over the performance periods of the respective collaboration arrangements. In the 
case of the Celgene arrangement, we will also receive research and development reimbursement revenue for the basket 
study trials that Celgene opts into. See Note 3 to our consolidated financial statements included in this Annual Report for 
a description of these agreements. 

Expenses 

Cost of Sales 

Cost of sales includes the acquisition costs of our commercial products. 

Research and Development Expenses 

Research and development expenses consist of the costs associated with our research and development activities, 

conducting preclinical studies and clinical trials and activities related to regulatory filings. Our research and 
development expenses consist of: 

• 

• 

• 

• 

• 

expenses incurred under agreements with contract research organizations, or CROs, contract manufacturing 
organizations, and consultants that conduct and support clinical trials and preclinical studies; 

costs of comparator drugs in certain of our clinical trials; 

costs associated with preclinical activities and development activities; 

costs associated with regulatory operations; 

employee-related expenses, including salaries, benefits, travel and share-based compensation expense for 
research and development personnel; and 

98 

• 

other expenses, which include direct and allocated expenses for rent and maintenance of facilities, insurance 
and other supplies used in research and development activities. 

Our current research and development activities mainly relate to the clinical advancement of our five internally-

developed drug candidates mentioned above: 

• 

• 

• 

• 

zanubrutinib, an investigational small molecule inhibitor of BTK; 

tislelizumab, an investigational humanized monoclonal antibody against PD-1; 

pamiparib, an investigational small molecule inhibitor of PARP1 and PARP2; 

lifirafenib, a novel small molecule inhibitor of both the monomer and dimer forms of BRAF; and 

•  BGB-A333, an investigational humanized monoclonal antibody against PD-L1. 

We expense research and development costs when we incur them. We record costs for certain development 

activities, such as clinical trials, based on an evaluation of the progress to completion of specific tasks using data such as 
subject enrollment, clinical site activations or information our vendors provide to us. We expense the manufacturing 
costs of our internally-developed products that are used in clinical trials as they are incurred, as research and 
development expense. We do not allocate employee-related costs, depreciation, rental and other indirect costs to specific 
research and development programs because these costs are deployed across multiple product programs under research 
and development and, as such, are separately classified as unallocated research and development expenses. 

At this time, it is difficult to estimate or know for certain, the nature, timing and estimated costs of the efforts that 

will be necessary to complete the development of our internally-developed drug candidates. We are also unable to 
predict when, if ever, material net cash inflows will commence from sales of our internally-developed drug candidates. 
This is due to the numerous risks and uncertainties associated with developing such drug candidates, including the 
uncertainty of: 

• 

• 

• 

• 

• 

• 

• 

• 

• 

successful enrollment in and completion of clinical trials; 

establishing an appropriate safety profile; 

establishing commercial manufacturing capabilities or making arrangements with third-party manufacturers; 

receipt of marketing approvals from applicable regulatory authorities; 

successfully launching and commercializing our drug candidates, if and when approved, whether as 
monotherapies or in combination with our internally discovered drug candidates or third-party products; 

obtaining and maintaining patent and trade secret protection and regulatory exclusivity for our drug candidates; 

continued acceptable safety profiles of the products following approval; 

competition from competing products; and 

retention of key personnel. 

A change in the outcome of any of these variables with respect to the development of any of our drug candidates 

would significantly change the costs, timing and viability associated with the development of that drug candidate. 

Research and development activities are central to our business model. We expect research and development costs 
to increase significantly for the foreseeable future as our development programs progress, as we continue to support the 
clinical trials of our drug candidates as treatments for various cancers and as we move these drug candidates into 
additional clinical trials, including potential pivotal trials. There are numerous factors associated with the successful 

99 

commercialization of any of our drug candidates, including future trial design and various regulatory requirements, many 
of which cannot be determined with accuracy at this time based on our stage of development. Additionally, future 
commercial and regulatory factors beyond our control may impact our clinical development programs and plans. 

Selling, General and Administrative Expenses 

Selling, general and administrative expenses consist primarily of product promotion costs, distribution costs, salaries 

and related benefit costs, including share-based compensation for selling, general and administrative personnel. Other 
selling, general and administrative expenses include professional fees for legal, consulting, auditing and tax services as 
well as other direct and allocated expenses for rent and maintenance of facilities, travel costs, insurance and other 
supplies used in selling, general and administrative activities. We anticipate that our selling, general and administrative 
expenses will increase in future periods to support planned increases in commercialization activities with respect to 
ABRAXANE® (nanoparticle albumin–bound paclitaxel), REVLIMID® (lenalidomide), and VIDAZA® (azaciditine) in 
China and the preparation for launch and potential commercialization of our internally-developed drug candidates, if 
approved. We also expect selling, general and administrative expenses to increase in future periods to support our 
research and development efforts, including the continuation of the clinical trials of our drug candidates as treatments for 
various cancers and the initiation of clinical trials for potential new drug candidates. These cost increases will likely be 
due to increased promotional costs, increased headcount, increased share-based compensation expenses, expanded 
infrastructure and increased costs for insurance. We also anticipate increased legal, compliance, accounting, insurance 
and investor and public relations expenses associated with being a public company. 

Interest Income (Expense), Net 

Interest Income 

Interest income consists primarily of interest generated from our cash and short-term investments in money market 

funds, time deposits, U.S. treasury securities and U.S. agency securities. 

Interest Expense 

Interest expense consists primarily of interest on our long-term bank loan and shareholder loan. 

Other Income (Expense), Net 

Other income consists primarily of government grants and subsidies received that involve no conditions or 

continuing performance obligations by us. Other expense consists primarily of loss from property and equipment 
disposals and donations made to sponsor certain events. Other income (expense) also consists of unrealized gains and 
losses related to changes in foreign currency exchange rates and realized gains and losses on the sale of investments. 

100 

Results of Operations 

Comparison of the Years Ended December 31, 2017 and 2016 

The following table summarizes our results of operations for the years ended December 31, 2017 and 2016: 

  Year Ended December 31,    

2017 

2016 

 $ 
(dollars in thousands) 

Change 

    % 

Product revenue, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Collaboration revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Total revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Expenses 

  $ 

 24,428    $
 213,959  
 238,387  

 —    $  24,428 

 — 
 212,889  19896% 
 237,317  22179% 

 1,070  
 1,070  

 (4,974)
Cost of sales - product . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
   (170,985)
Research and development  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
    (42,505)
Selling, general and administrative . . . . . . . . . . . . . . . . . . . . . . . . .    
 (250)
Amortization of intangible assets . . . . . . . . . . . . . . . . . . . . . . . . . .    
   (218,714)
Total expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
 18,603 
Loss from operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
 (4,491)
Interest (expense) income, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
 1,514 
Changes in fair value of financial instruments . . . . . . . . . . . . . . . .    
 1,459 
Gain (loss) on sale of available-for-sale securities. . . . . . . . . . . . .    
 11,014 
Other income, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
 28,099 
Loss before income tax expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
 (2,181)
Income tax expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
 25,918 
Net loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Less: Net loss attributable to noncontrolling interest . . . . . . . . . . . . .    
 (194)
Net loss attributable to BeiGene, Ltd. . . . . . . . . . . . . . . . . . . . . . . . . .     $   (93,105)  $ (119,217)  $  26,112 

 (4,974) 
   (269,018) 
 (62,602) 
 (250) 
   (336,844) 
 (98,457) 
 (4,108) 
 —  
 44  
 11,457  
 (91,064) 
 (2,235) 
 (93,299) 
 (194) 

 —  
    (98,033) 
    (20,097) 
 —  
   (118,130) 
   (117,060) 
 383  
 (1,514) 
 (1,415) 
 443  
   (119,163) 
 (54) 
   (119,217) 
 —  

 — 
174% 
211% 
 — 
185% 
-16%
-1173%
-100%
-103%
2486% 
-24%
4039% 
-22%
 — 
-22%

Revenue 

Total revenue increased by $237.3 million to $238.4 million for the year ended December 31, 2017, from $1.1 
million for the year ended December 31, 2016. The following table summarizes our components of revenue for the year 
ended December 31, 2017 and 2016, respectively: 

Product revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     $   24,428   $ 
Collaboration revenue: 

 —   $  24,428   

 — 

Year Ended  
December 31,  

Changes 

2017 

2016 

$ 

       % 

License revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Research and development service revenue  . . . . . .    
Total collaboration revenue . . . . . . . . . . . . . . . . . .    

 — 
140% 
   212,889    19896% 
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     $  238,387   $  1,070   $ 237,317    22179% 

   211,391  
 2,568  
   213,959  

 —  
   1,070  
   1,070  

   211,391   
 1,498   

Net product revenue was $24.4 million for the year ended December 31, 2017, which related to sales of 

ABRAXANE® and REVLIMID® in China. We began recognizing product revenue with sales to our distributors in 
China, beginning in September 2017 following the closing of our strategic collaboration with Celgene. VIDAZA® was 
not launched in China until early 2018. We had no product revenue for the year ended December 31, 2016. 

Collaboration revenue was $214.0 million for the year ended December 31, 2017, of which $213.0 million was due 

to revenue recognition related to the Celgene collaboration, including recognition of the value allocated to the upfront 
license fees and recognition of deferred revenue for upfront fees allocated to the undelivered research and development 

101 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
    
      
 
 
 
 
 
 
 
 
 
  
 
  
    
  
 
 
 
  
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
   
  
 
 
 
 
 
    
    
     
 
   
 
   
 
   
  
 
 
 
 
services. Collaboration revenue was $1.1 million for the year ended December 31, 2016, which was due to research and 
development revenue recognition related to collaboration agreement with Merck KGaA, Darmstadt Germany. 

Research and Development Expense 

Research and development expense increased by $171.0 million, or 174.4%, to $269.0 million for the year ended 
December 31, 2017, from $98.0 million for the year ended December 31, 2016. The following table summarizes external 
clinical, external preclinical and internal research and development expense for the year ended December 31, 2017 and 
2016: 

Year Ended  
December 31,  

2017 

Changes 
$ 
(dollars in thousands) 

2016 

     % 

External cost of clinical-stage programs . . . . . . . . .     $ 131,485   $ 54,373   $   77,112   142% 
External cost of preclinical-stage programs  . . . . . .   
52% 
Internal research and development expenses  . . . . .   
    90,697   241% 
Total research and development expenses  . . . . .    $ 269,018   $ 98,033   $  170,985   174% 

 9,244  
   128,289  

    6,068  
   37,592  

 3,176  

The increase in external research and development expense was primarily attributable to the advancement of our 

clinical and preclinical drug candidates, and included the following: 

• 

Increases of approximately $40.1 million, $27.1 million and $12.9 million, respectively, for zanubrutinib, 
tislelizumab and pamiparib, partially offset by a decrease of approximately $3.0 million for lifirafenib. The 
expense increases were primarily due to the expansion of clinical trials for these candidates, including the 
initiation or continuation of pivotal trials; and 

•  Approximately $3.2 million increase in external spending for our preclinical-stage programs, primarily related 

to costs associated with advancing our preclinical candidates toward clinical trials. 

The increase in internal research and development expense was primarily attributable to the expansion of our 

development organization and our clinical and preclinical pipeline, and included the following: 

• 

• 

• 

• 

• 

$33.8 million increase of employee salary and benefits, which was primarily attributable to hiring more 
research and development personnel to support our expanding research and clinical activities; 

$22.5 million increase of share-based compensation expense, primarily attributable to our increased headcount, 
as well as the increased valuation of non-employee equity compensation grants due to a higher share price; 

$15.3 million increase of materials and reagent expenses, mainly in connection with the in-house manufacture 
of drug candidates used for clinical purposes, that were previously outsourced and recorded as external cost;  

$9.8 million increase of consulting fees, which was mainly attributable to increased scientific, regulatory and 
development consulting activities, in connection with the advancement of our pipeline; and 

$9.3 million increase of facilities, office expense, rental fee and other expenses to support the growth of our 
organization. 

102 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
     
     
     
 
 
  
  
 
Selling, General and Administrative Expense 

Selling, general and administrative expense increased by $42.5 million, or 211.5%, to $62.6 million for the year 

ended December 31, 2017, from $20.1 million for the year ended December 31, 2016. The increase was primarily 
attributable to the following: 

• 

• 

• 

• 

$12.6 million increase of employee salary and benefits, which was primarily attributable to the hiring of more 
personnel to support our growing organization, including the acquired workforce in the acquisition of Celgene’s 
China operations; 

$9.7 million increase of share-based compensation expense, primarily attributable to our increased headcount; 

$8.7 million increase of professional fees for legal, consulting, recruiting and audit services, mainly in 
connection with our patent prosecution activities, consulting services, business development activities, 
including the Celgene transactions, recruiting services and the preparation of periodic reports; and 

$11.5 million increase of selling, facility, travel expenses, rental fees and other administrative expenses, 
primarily attributable to the global expansion of our business, including the post-combination operating costs of 
our commercial operations in China. 

Interest Income (Expense), Net 

Interest expense (net) increased by $4.5 million to $4.1 million of expense for the year ended December 31, 2017, 

from $0.4 million of income for the year ended December 31, 2016. The increase in interest expense was primarily 
attributable to interest accrued for our long-term bank loan and shareholder loan, partially offset by increased interest 
income from higher returns on short-term investments. 

Gain on Sale of Available-for-sale Securities 

The gain on sale of available-for-sale securities was less than $0.1 million for the year ended December 31, 2017, 

compared to a loss of $1.4 million for the year ended December 31, 2016. 

Other Income(Expense), Net 

Other income (expense), net increased by $11.1 million to $11.5 million for the year ended December 31, 2017, 
from $0.4 million for the year ended December 31, 2016. The increase was mainly attributable to government grants and 
subsidies received and recognized. 

Income Tax Expense 

Income tax expense was $2.2 million for the year ended December 31, 2017 compared with $0.1 million for the year 

ended December 31, 2016. In the year ended December 31, 2017, the income tax expense was mainly attributable to 
income tax expense of BeiGene Biologics’s government grant received and recognized as well as our commercial 
operations in China, partially offset by income tax benefit due to the effect of estimated realized research and 
development tax credits and the U.S. Orphan Drug Credit for our U.S. operating subsidiary. 

103 

 
 
 
 
 
 
 
 
 
Comparison of the Years Ended December 31, 2016 and 2015 

The following table summarizes the results of our operations for the years ended December 31, 2016 and 2015: 

  Year Ended December 31,   

Change 
$ 
(dollars in thousands) 

2015 

  % 

2016 

Collaboration revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    $
Operating expenses 

 1,070   $ 

 8,816   $  (7,746) 

-88%

Research and development  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
General and administrative  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Total operating expenses  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Loss from operations  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Interest income (expense), net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Changes in fair value of financial instruments . . . . . . . . . . . . . . . . . . . . .   
Loss on sale of available-for-sale securities . . . . . . . . . . . . . . . . . . . . . . .   
Other income, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Loss before income tax expense  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Income tax expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Net loss  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    $ (119,217)  $  (57,102)  $ (62,115)  109% 

   (39,783)  68% 
   (12,786)  175% 
   (52,569)  80% 
   (60,315)   106% 
 (176) 
-31%
-17%
 312  
    (1,101)  351% 
-64%
   (62,061)  109% 
 (54)   

    (98,033) 
    (20,097) 
   (118,130) 
   (117,060) 
 383  
 (1,514) 
 (1,415) 
 443  
   (119,163) 
 (54) 

   (58,250) 
 (7,311) 
   (65,561) 
   (56,745) 
 559  
 (1,826) 
 (314) 
 1,224  
   (57,102) 
 —  

 (781) 

Revenue 

Revenue from our collaboration with Merck KGaA, Darmstadt Germany decreased by $7.7 million to $1.1 million 

for the year ended December 31, 2016 from $8.8 million for the year ended December 31, 2015. The decrease was 
primarily attributable to decrease of revenue recognized for lifirafenib and revenue that was no longer being recognized 
for pamiparib in 2016 after we repurchased the ex-China rights from Merck KGaA, Darmstadt Germany in October 
2015. 

Research and Development Expense 

Research and development expense increased by $39.7 million to $98.0 million for the year ended December 31, 
2016 from $58.3 million for the year ended December 31, 2015. The following table summarizes our external clinical, 
external preclinical and internal research and development expense for the years ended December 31, 2016 and 2015: 

  Year Ended December 31,   

Changes 
$ 
(dollars in thousands) 

2015 

     % 

2016 

External cost of clinical-stage programs . . . . . . . . .    $  54,373   $ 
External cost of preclinical-stage programs  . . . . . .   
Internal research and development expenses  . . . . .   
Total research and development expenses  . . . . .    $  98,033   $ 

 6,068  
   37,592  

 30,806   $ 23,567   77%  
    2,554   73%  
 3,514  
   13,662   57%  
 23,930  
 58,250   $ 39,783   68%  

The increase in external research and development expense was primarily attributable to the advancement of our 

clinical and preclinical pipeline, and included the following: 

Increases of approximately $16.3 million, $10.5 million, $1.2 million, respectively, for zanubrutinib, tislelizumab 

and lifirafenib, offset by decrease of approximately $4.4 million for pamiparib. 

The increase in internal research and development expense was primarily attributable to the expansion of our 

development organization and our pipeline, and included the following: 

• 

$8.9 million increase of employee salary and benefits, which was primarily attributable to hiring of more 
development personnel during the years ended December 31, 2016; 

104 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
    
      
 
 
 
  
    
     
 
   
     
  
  
  
  
  
  
  
  
  
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
     
     
 
 
 
 
  
  
  
 
 
 
 
• 

• 

• 

$3.3 million increase of materials and reagent expenses, mainly in connection with the in-house manufacture of 
drug candidates used for clinical purposes, that were previously outsourced and recorded as external cost; 

$1.2 million increase of consulting fees, which was mainly attributable to increased scientific, regulatory and 
development consulting activities, in connection with the advancement of our pipeline; 

$1.8 million increase of facilities, office expense, rental fee and other expenses; and offset by a $1.5 million 
decrease of share-based compensation expense ($8.1 million in 2016 compared to $9.6 million in 2015). 

General and Administrative Expense 

General and administrative expense increased by $12.8 million to $20.1 million for the year ended December 31, 
2016 from $7.3 million for the year ended December 31, 2015. The increase was primarily attributable to the following: 

• 

• 

• 

• 

$4.4 million increase of employee salary and benefits, which was primarily attributable to hiring of more 
personnel during the year ended December 31, 2016; 

$4.8 million increase of professional fees for audit, consulting, recruiting and legal services, mainly in 
connection with the preparation of our periodic reports, consulting activities, recruiting services and patent 
prosecution activities; 

$1.9 million increase of share-based compensation expense ($2.5 million in 2016 compared to $0.6 million in 
2015); and 

$1.7 million increase of travel, office, leasing and other administrative expenses, mainly in connection with the 
global expansion of our company. 

Interest Income (Expense), Net 

Interest income (net) decreased by $0.2 million to $0.4 million for the year ended December 31, 2016 from 
$0.6 million for the year ended December 31, 2015. The decrease in interest income (net) was primarily attributable to 
decrease of interest income, mainly generated from short-term investments in treasury securities, municipal bonds and 
fixed income bonds. 

Changes in Fair Value of Financial Instruments 

Loss from changes in fair value of financial instruments decreased by $0.3 million to $1.5 million for the year ended 
December 31, 2016, from $1.8 million for the year ended December 31, 2015. The decrease in loss from changes in fair 
value of financial instruments was primarily attributable to change in the fair value of warrants and option liabilities, 
which were exercised in early 2016. 

Loss on Sale of Available-for-sale Securities 

The $1.4 million loss on sale of available-for-sale securities was recorded for the year ended December 31, 2016 

following the sale of certain available-for-sale securities. 

Other Income, Net 

Other income (net) decreased by $0.8 million to $0.4 million for the year ended December 31, 2016, from 
$1.2 million for the year ended December 31, 2015. Other income (net) primarily consisted of government grants 
received and foreign exchange gains/losses recognized. 

105 

 
 
 
 
 
 
 
 
 
 
Income Tax Expense 

Income tax expense was $0.1 million for the year ended December 31, 2016 compared with nil for the year ended 

December 31, 2015. Current-year income tax expense was attributable to our U.S. operating subsidiary, which was 
established in July 2015 to provide general management services and strategic advisory services to BeiGene, Ltd. 

Liquidity and Capital Resources 

Since inception, we have incurred annual net losses and negative cash flows from our operations. Substantially all of 

our losses have resulted from the funding of our research and development programs and selling, general and 
administrative expenses associated with our operations. We incurred net losses of $93.3 million, $119.2 million and 
$57.1 million for the years ended December 31, 2017, 2016 and 2015, respectively. As of December 31, 2017, we had an 
accumulated deficit of $330.5 million. Our operating activities provided $12.8 million for the year ended December 31, 
2017 and used $89.5 million and $39.8 million for the years ended December 31, 2016 and 2015, respectively. We have 
financed our operations principally through proceeds from public and private offerings of our securities and proceeds 
from our collaboration agreements with Celgene and Merck KGaA, Darmstadt Germany. During the year ended 
December 31, 2017, we raised an aggregate of $601.4 million, consisting of $188.5 million in net proceeds from a public 
offering of ADSs, $149.9 million in net proceeds from the sale of ordinary shares to Celgene in connection with our 
collaboration agreement, and $263.0 million in up-front fees under our collaboration agreement with Celgene. 

As of December 31, 2017, we had cash, cash equivalents and short-term investments of $837.5 million, including 

approximately $139.5 million of cash and cash equivalents and short-term investments held by our joint venture, 
BeiGene Biologics, to build a commercial biologics facility in Guangzhou, China and to fund research and development 
of biologics drug candidates in China. In addition, in January 2018, we raised approximately $758.0 million in net 
proceeds from a public offering of ADSs, the impact of which is not reflected in our December 31, 2017 financial 
statements. 

The following table provides information regarding our cash flows for the years ended December 31, 2017, 2016 

and 2015: 

2017 

Year Ended December 31,  
2016 
(in thousands) 

2015 

Net cash provided by (used in) operating activities . . . .    $  12,752   $   (89,513)  $  (39,843)
    (58,906)
Net cash used in investing activities  . . . . . . . . . . . . . . . .   
   103,205 
Net cash provided by financing activities . . . . . . . . . . . .   
 (485)
Net effect of foreign exchange rate changes . . . . . . . . . .   
 3,971 
Net increase in cash and cash equivalents . . . . . . . . . . . .    $  152,088   $ 

   (221,848) 
    380,902  
 104  
 69,645   $

   (356,319) 
    490,356  
 5,299  

Use of Funds 

Our primary use of our cash, cash equivalents and short-term investments in all periods presented was to fund our 

research and development, regulatory and other clinical trial costs, and related supporting administration, and since 
September 2017, to fund our commercial operations in China. Our prepaid expenses and other current assets, accounts 
payable and accrued expense balances in all periods presented were affected by the timing of vendor invoicing and 
payments, and impacted the cash provided by, or used in operations. 

Operating Activities 

During the year ended December 31, 2017, operating activities provided $12.8 million of cash, due to cash inflows 

of $250.0 million from upfront license fees received from Celgene, and decreases in net working capital offsetting 
significantly increased total expenses, adjusted for non-cash expenses. The overall decrease in our net operating assets 
was primarily due to an increase in deferred revenue of $37.0 million related to the Celgene collaboration, an increase of 
$80.3 million due to increased accounts payable and accrued expenses related to higher external research and 
development costs, increased payroll-related costs and selling, general and administrative expenses to support our 

106 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
    
    
 
 
  
  
  
 
growing business, an increase in other long-term liabilities of $31.4 million mainly related to government grants 
received, offset by an increase in accounts receivable of $29.4 million related to product sales and collaboration with 
Merck KGaA, Darmstadt Germany, an increase of $28.9 million in prepaid expenses and other current assets, an 
increase of $10.9 million in inventories and a $29.7 million increase in other non-current assets. Our non-cash charges 
during the year ended December 31, 2017 primarily consisted of $42.9 million of share-based compensation expense, 
$7.0 million of non-cash interest expense and $4.8 million of depreciation expense, offset by $5.8 million related to 
deferred tax benefits. 

During the year ended December 31, 2016, operating activities used $89.5 million of cash, which resulted 

principally from our net loss of $119.2 million, adjusting for non-cash charges of $15.5 million and interest expense of 
$0.1 million, and by cash provided in our operating assets and liabilities of $14.1 million. Our net non-cash charges 
during the year ended December 31, 2016 primarily consisted of $1.9 million of depreciation expense, $10.6 million of 
share-based compensation expense, a $1.4 million loss on sale of available-for-sale securities and a $1.5 million loss 
from changes in the fair value of financial instruments related to the valuation changes of warrants and option liabilities 
that were exercised during the year. 

During the year ended December 31, 2015, operating activities used $39.8 million of cash, which resulted 

principally from our net loss of $57.1 million, adjusting for non-cash charges of $13.9 million and interest expense of 
$1.1 million, and by cash provided in our operating assets and liabilities of $2.3 million. Our net non-cash charges 
during the year ended December 31, 2015 primarily consisted of $1.5 million of depreciation expense, $10.2 million of 
share-based compensation expense and a $1.8 million loss from changes in the fair value of financial instruments. 

Investing Activities 

Net cash used in investing activities was $356.3 million for the year ended December 31, 2017, which was primarily 
due to the purchase of investment securities of $741.3 million, capital expenditures of $46.4 million primarily related to 
our Guangzhou and Suzhou manufacturing facilities and $12.4 million paid to acquire land use rights in Guangzhou, 
China, partially offset by $423.8 million of proceeds from sale or maturity of investment securities and $19.9 million of 
cash acquired in the acquisition of BeiGene Pharmaceutical (Shanghai), net of cash paid. 

Net cash used in investing activities was $221.8 million for the year ended December 31, 2016, which was primarily 

due to the purchase of investment securities of $382.1 million and capital expenditures of $23.5 million, partially offset 
by $183.7 million of proceeds from sales of investment securities. 

Net cash used in investing activities was $58.9 million for the year ended December 31, 2015, which was primarily 

due to the purchase of investment securities of $119.3 million and capital expenditures of $5.3 million, partially offset by 
$65.7 million of proceeds from sales of investment securities. 

Financing Activities 

Net cash provided by financing activities was $490.4 million for the year ended December 31, 2017, which was 

primarily due to $188.5 million of net proceeds from our follow-on public offering, net of underwriters’ discounts and 
offering costs, $149.9 million in proceeds from the sales of our ordinary shares to Celgene Switzerland, net of costs, 
$132.8 million of proceeds from the shareholder loan, $14.5 million from the capital contribution in BeiGene Biologics 
by our joint venture collaborator Guangzhou GET Technology Development Co., Ltd., or GET, and $4.6 million in 
proceeds from the exercise of employee share options.  

Net cash provided by financing activities was $380.9 million for the year ended December 31, 2016, which was due 
to proceeds of $366.7 million from our initial and follow-on public offerings, net of offering costs, $12.0 million of long-
term loan proceeds and $2.2 million of proceeds from the exercise of warrants and employee share options. 

Net cash provided by financing activities was $103.2 million for the year ended December 31, 2015, which was 
primarily due to proceeds of $97.4 million from the issuance of Series A-2 preferred shares to certain investors, $6.2 
million of long-term loan proceeds from Suzhou Industrial Park Biotech Development Co., Ltd. and China Construction 
Bank and $0.1 million in proceeds from the exercise of employee stock options, partially offset by $0.3 million in the 
repayment of a short-term loan. 

107 

Operating Capital Requirements 

We do not expect to generate significant revenue from product sales unless and until we obtain regulatory approval 
for and commercialize one of our current or future drug candidates. We have exclusive rights to distribute and promote 
Celgene’s approved cancer therapies in China, for which we began recognizing revenue in the third quarter of 2017. We 
anticipate that we will continue to generate losses for the foreseeable future, and we expect our losses to increase as we 
continue the development of, and seek regulatory approvals for, our drug candidates, and prepare for commercialization 
and begin to commercialize any approved products. As a growing public company, we will continue to incur additional 
costs associated with our operations. In addition, we expect to incur significant commercialization expenses for product 
sales, marketing and manufacturing of our in-licensed drug products in China and, subject to obtaining regulatory 
approval, our drug candidates. Accordingly, we anticipate that we will need substantial additional funding in connection 
with our continuing operations. 

Based on our current operating plan, we expect that our existing cash, cash equivalents and short-term investments 

as of December 31, 2017, will enable us to fund our operating expenses and capital expenditures requirements for at 
least the next 12 months after the date that the financial statements included in this report are issued. We expect that our 
expenses will continue to increase substantially as we fund our ongoing research and clinical development efforts, 
including our ongoing and planned pivotal trials for zanubrutinib, tislelizumab and pamiparib, both in China and 
globally; our other ongoing and planned clinical trials; regulatory filing and registration of our late-stage drug 
candidates; expansion of commercial operations in China and preparation for launch of our drug candidates globally; 
business development and manufacturing activities; and working capital and other general corporate purposes.  We have 
based our estimates on assumptions that may prove to be wrong, and we may use our available capital resources sooner 
than we currently expect. Because of the numerous risks and uncertainties associated with the development and 
commercialization of our drug candidates, we are unable to estimate the amounts of increased capital outlays and 
operating expenditures necessary to complete the development and commercialization of our drug candidates. 

Our future capital requirements will depend on many factors, including: 

• 

• 

• 

• 

• 

• 

• 

• 

• 

the costs, timing and outcome of regulatory reviews and approvals; 

the ability of our drug candidates to progress through clinical development successfully; 

the initiation, progress, timing, costs and results of nonclinical studies and clinical trials for our other programs 
and potential drug candidates; 

the number and characteristics of the drug candidates we pursue; 

the costs of establishing commercial manufacturing capabilities or securing necessary supplies from third-party 
manufacturers; 

the costs of preparing, filing and prosecuting patent applications, maintaining and enforcing our intellectual 
property rights and defending intellectual property-related claims; 

the costs of establishing and expanding our commercial operations and the success of those operations; 

the extent to which we acquire or in-license other products and technologies; and 

our ability to maintain and establish collaboration arrangements on favorable terms, if at all. 

Until such time, if ever, as we can generate substantial product revenue, we expect to finance our cash needs 

through a combination of equity offerings, debt financings, collaboration agreements, strategic alliances, licensing 
arrangements, government grants and other available sources. Under SEC rules, we currently qualify as a “well-known 
seasoned issuer,” which allows us to file shelf registration statements to register an unspecified amount of securities that 
are effective upon filing. On May 26, 2017, we filed such a shelf registration statement with the SEC for the issuance of 
an unspecified amount of ordinary shares (including in the form of ADSs), preferred shares, various series of debt 

108 

securities and/or warrants to purchase any of such securities, either individually or in units, from time to time at prices 
and on terms to be determined at the time of any such offering. This registration statement was effective upon filing and 
will remain in effect for up to three years from filing. To the extent that we raise additional capital through the sale of 
equity or convertible debt securities, the ownership interest of our shareholders will be diluted, and the terms of these 
securities may include liquidation or other preferences that adversely affect your rights as a holder of ADSs or ordinary 
shares. Debt financing, if available, may involve agreements that include covenants limiting or restricting our ability to 
take specific actions, such as incurring additional debt, making capital expenditures or declaring dividends and may 
require the issuance of warrants, which could potentially dilute your ownership interest. If we raise additional funds 
through collaboration agreements, strategic alliances or licensing arrangements with third parties, we may have to 
relinquish valuable rights to our technologies, future revenue streams or research programs or to grant licenses on terms 
that may not be favorable to us. If we are unable to raise additional funds through equity or debt financings, 
collaborations or other sources when needed, we may be required to delay, limit, reduce or terminate our product 
development or commercialization efforts or grant rights to develop and market products or drug candidates that we 
would otherwise prefer to develop and market ourselves. 

Contractual Obligations and Commitments 

The following table summarizes our significant contractual obligations as of payment due date by period at 

December 31, 2017: 

Payments Due by Period 

Total 

     Less Than      
1 Year 

     More Than 

  3–5 Years   

5 Years 

  1–3 Years 
(in thousands) 

Contractual obligations 
Operating lease commitments  . . . . .    $   33,179   $  7,346   $  17,000   $  7,422  $ 
Debt obligations  . . . . . . . . . . . . . . . .   
Capital commitments  . . . . . . . . . . . .   

 1,411 
   146,271 
 — 
Total  . . . . . . . . . . . . . . . . . . . . . . .    $  241,069   $ 59,743   $  26,222   $  7,422  $  147,682 

   164,715  
 43,175  

    9,222  
   43,175  

 9,222  
 —  

 — 
 — 

Operating Lease Commitments 

We lease office or manufacturing facilities in Beijing, Shanghai, Suzhou and Guangzhou, People’s Republic of 

China, or PRC, and office facilities in the United States in California, Massachusetts and New Jersey under non-
cancelable operating leases expiring on different dates. Payments under operating leases are expensed on a straight-line 
basis over the periods of the respective leases. The aggregate future minimum payments under these non-cancelable 
operating leases are summarized in the table above. 

Debt Obligations 

Long-term Bank Loan 

On September 2, 2015, BeiGene Suzhou entered into a loan agreement with Suzhou Industrial Park Biotech 
Development Co., Ltd. and China Construction Bank, to borrow $18.4 million at a 7% fixed annual interest rate. As of 
December 31, 2017, we have drawn down $18.4 million, which is secured by BeiGene Suzhou's equipment with a 
carrying amount of $23.8 million and our rights to a PRC patent on a drug candidate. The loan amounts of $9.2 million 
and $9.2 million are repayable on September 30, 2018 and 2019, respectively. 

Shareholder Loan 

On March 7, 2017, BeiGene Biologics entered into a Shareholder Loan Contract with GET, pursuant to which, GET 

provided a shareholder loan to BeiGene Biologics with the principal of RMB900 million at an 8% fixed annual interest 
rate. The term of the shareholder loan is 72 months, commencing from the actual drawdown date of April 14, 2017 and  

109 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
      
 
 
      
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
  
  
 
 
 
ending on April 13, 2023, unless converted earlier. On April 14, 2017, we drew down the entire RMB900 million from 
GET. 

Capital Commitments 

We had capital commitments amounting to $43.2 million for the acquisition of property, plant and equipment as of 

December 31, 2017, which was primarily for BeiGene Guangzhou Factory’s manufacturing facility in Guangzhou, 
China. 

Other Business Agreements 

We enter into agreements in the normal course of business with CROs and institutions to license intellectual 
property. We have not included these future payments in the table of contractual obligations above since the contracts 
are cancelable at any time by us with prior written notice or the licensing fees are currently not determinable. 

Off-Balance Sheet Arrangements 

We did not have during the periods presented, and we do not currently have, any off-balance sheet arrangements, as 

defined under SEC rules, such as relationships with unconsolidated entities or financial partnerships, which are often 
referred to as structured finance or special purpose entities, established for the purpose of facilitating financing 
transactions that are not required to be reflected on our balance sheets. 

Critical Accounting Policies 

Our discussion and analysis of our financial condition and results of operations is based on our financial statements, 
which have been prepared in accordance with accounting principles generally accepted in the United States of America, 
or GAAP. The preparation of these financial statements requires us to make estimates, assumptions and judgments that 
affect the reported amounts of assets, liabilities, revenues, costs and expenses. We evaluate our estimates and judgments 
on an ongoing basis, and our actual results may differ from these estimates. We base our estimates on historical 
experience, known trends and events, contractual milestones and other various factors that are believed to be reasonable 
under the circumstances, the results of which form the basis for making judgments about the carrying values of assets 
and liabilities that are not readily apparent from other sources. 

Our most critical accounting policies are summarized below. See Note 2 to our consolidated financial statements 

included in this Annual Report for a description of our other significant accounting policies. 

Revenue Recognition 

Product Revenue 

Revenues from product sales are recognized when persuasive evidence of an arrangement exists, delivery has 

occurred and title of the product and associated risk of loss has transferred to the customer, the price is fixed or 
determinable, collection from the customer has been reasonably assured, and returns and allowances can be reasonably 
estimated. Product sales are recorded net of estimated rebates, estimated product returns and other deductions. 
Provisions for estimated reductions to revenue are provided for in the same period the related sales are recorded and are 
based on the sales terms, historical experience and trend analysis. 

Rebates are offered to distributors, consistent with pharmaceutical industry practices. We record a provision for 

rebates at the time of sale based on contracted rates and historical redemption rates. Assumptions used to establish the 
provision include the level of distributor inventories, sales volumes and contract pricing and estimated acceptance of 
government pricing or reimbursement amounts (such as provincial acceptance of the National Reimbursement Drug List 
pricing in the PRC). We regularly review the information related to these estimates and adjust the provision accordingly. 

We base our sales returns allowance on estimated distributor inventories, customer demand as reported by third-
party sources, and actual returns history, as well as other factors, as appropriate. If the historical data we use to calculate 

110 

 
 
these estimates do not properly reflect future returns, then a change in the allowance would be made in the period in 
which such a determination is made and revenues in that period could be materially affected. Any changes from the 
historical trend rates are considered in determining the current sales return allowance. 

Collaboration Revenue 

We recognize revenues from research and development collaborative arrangements when persuasive evidence of an 

arrangement exists, delivery has occurred or services have been rendered, the fee is fixed or determinable, and there is 
reasonable assurance that the related amounts are collectible in accordance with ASC 605, Revenue Recognition, or 
ASC 605. Our collaborative arrangements may contain multiple elements, including grants of licenses to intellectual 
property rights, agreement to provide research and development services and other deliverables. The deliverables under 
such arrangements are evaluated under ASC 605-25, Multiple-Element Arrangements. Pursuant to ASC 605-25, each 
required deliverable is evaluated to determine whether it qualifies as a separate unit of accounting based on whether the 
deliverable has “stand-alone value” to the customer. The collaborative arrangements do not include a right of return for 
any deliverable. The arrangement’s consideration that is fixed or determinable, excluding contingent payments, is then 
allocated to each separate unit of accounting based on the relative selling price of each deliverable. The relative selling 
price for each deliverable is determined using vendor specific objective evidence, or VSOE, of selling price or 
third-party evidence, or TPE, of selling price if VSOE does not exist. If neither VSOE nor TPE exists, we use the best 
estimate of the selling price for the deliverable. In general, the consideration allocated to each unit of accounting is 
recognized as the related goods or services are delivered, limited to the consideration that is not contingent upon future 
deliverables. Non-refundable payments received before all of the relevant criteria for revenue recognition are satisfied 
are recorded as advances from customers. 

Upfront non-refundable payments for licensing our intellectual property are evaluated to determine if the licensee 
can obtain stand-alone value from the license separate from the value of the research and development services and other 
deliverables in the arrangement to be provided by us. We act as the principal under our arrangements and licensing 
intellectual property is part of our ongoing major or central operations. The license right is not contingent upon the 
delivery of additional items or meeting other specified performance conditions. Therefore, when stand-alone value of the 
license is determinable, the allocated consideration is recognized as collaboration revenue upon delivery of the license 
rights. 

As we act as the principal under our arrangements, and research and development services are also part of our 
ongoing major or central operations, we recognize the allocated consideration related to research and development costs 
as collaboration revenue when delivery or performance of such services occurs. 

Product development, royalties and commercial event payments, collectively referred to as target payments, under 
collaborative arrangements are triggered either by the results of our research and development efforts, achievement of 
regulatory goals or by specified sales results by a third-party collaborator. Under ASC 605-28, Milestone Method of 
Revenue Recognition, an accounting policy election can be made to recognize a payment that is contingent upon the 
achievement of a substantive milestone in its entirety in the period in which the milestone is achieved. We elected not to 
adopt the milestone method of revenue recognition under ASC 605-28. 

Targets related to our development-based activities may include initiation of various phases of clinical trials and 
applications and acceptance for product approvals by regulatory agencies. Due to the uncertainty involved in meeting 
these development-based targets, we would account for development-based targets as collaboration revenue upon 
achievement of the respective development target. Royalties based on reported sales of licensed products will be 
recognized as collaboration revenue based on contract terms when reported sales are reliably measurable and 
collectability is reasonably assured. Targets related to commercial activities may be triggered upon events such as first 
commercial sale of a product or when sales first achieve a defined level. Since these targets would be achieved after the 
completion of our development activities, we would account for the commercial event targets in the same manner as 
royalties, with collaboration revenue recognized upon achievement of the target. 

Any subsequent payments to be made to the collaborator such as profit sharing payments based on net sales that are 

not related to research and development services would be recorded as expenses from the collaborative arrangement.  

111 

Research and Development Expenses 

Research and development expenses represent costs associated with the collaborative arrangements, which primarily 

include (1) payroll and related costs (including share-based compensation) associated with research and development 
personnel; (2) costs related to clinical trials and preclinical testing of our technologies under development; (3) costs to 
develop the product candidates, including raw materials and supplies, product testing, depreciation, and facility related 
expenses; (4) expenses for research services provided by universities and contract laboratories, including sponsored 
research funding; and (5) other research and development expenses. Research and development expenses are charged to 
expense as incurred when these expenditures relate to our research and development services and have no alternative 
future uses. 

Clinical trial costs are a significant component of our research and development expenses. We have a history of 
contracting with third parties that perform various clinical trial activities on behalf of us in the ongoing development of 
our product candidates. Expenses related to clinical trials are accrued based on our estimates of the actual services 
performed by the third parties for the respective period. If the contracted amounts are modified (for instance, as a result 
of changes in the clinical trial protocol or scope of work to be performed), we will modify the related accruals 
accordingly on a prospective basis. Revisions in the scope of a contract are charged to expense in the period in which the 
facts that give rise to the revision become reasonably certain. 

The process of estimating our research and development expenses involves reviewing open contracts and purchase 

orders, communicating with our personnel to identify services that have been performed on our behalf and estimating the 
level of service performed and the associated costs incurred for the services when we have not yet been invoiced or 
otherwise notified of the actual costs. The majority of our service providers invoice us in arrears for services performed, 
on a pre-determined schedule or when contractual milestones are met; however, some require advanced payments. We 
make estimates of our expenses as of each balance sheet date in our financial statements based on facts and 
circumstances known to us at that time. Although we do not expect our estimates to be materially different from amounts 
actually incurred, our understanding of the status and timing of services performed relative to the actual status and 
timing of services performed may vary and may result in us reporting expenses that are too high or too low in any 
particular period. To date, we have not made any material adjustments to our prior estimates of research and 
development expenses. 

Share-Based Compensation 

Awards Granted to Employees 

We apply ASC 718, Compensation—Stock Compensation, or ASC 718, to account for our employee share-based 
payments. In accordance with ASC 718, we determine whether an award should be classified and accounted for as a 
liability award or equity award. All our grants of share-based awards to employees were classified as equity awards and 
are recognized in the financial statements based on their grant date fair values. We have elected to recognize 
compensation expense using the straight-line method for all employee equity awards granted with graded vesting based 
on service conditions provided that the amount of compensation cost recognized at any date is at least equal to the 
portion of the grant-date value of the options that are vested at that date. We use the accelerated method for all awards 
granted with graded vesting based on performance conditions. To the extent the required vesting conditions are not met 
resulting in the forfeiture of the share-based awards, previously recognized compensation expense relating to those 
awards are reversed. ASC 718 requires forfeitures to be estimated at the time of grant and revised, if necessary, in the 
subsequent period if actual forfeitures differ from initial estimates. 

Forfeiture rates are estimated based on historical and future expectations of employee turnover rates and are 
adjusted to reflect future changes in circumstances and facts, if any. Share-based compensation expense is recorded net 
of estimated forfeitures such that expense is recorded only for those share-based awards that are expected to vest. To the 
extent we revise these estimates in the future, the share-based payments could be materially impacted in the period of 
revision, as well as in following periods. We, with the assistance of an independent third-party valuation firm, 
determined the estimated fair value of the share options granted to employees using a binomial option pricing model. 

112 

Awards Granted to Non-employees 

We have accounted for equity instruments issued to non-employees in accordance with the provisions of ASC 718, 
Share-based payments, and ASC 505, Equity. All transactions in which goods or services are received in exchange for 
equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity 
instrument issued, whichever is more reliably measurable. The measurement date of the fair value of the equity 
instrument issued is the date on which the counterparty’s performance is completed as there is no associated 
performance commitment. The expense is recognized in the same manner as if we had paid cash for the services 
provided by the non-employees in accordance with ASC 505-50, Equity-based payments to non-employees. We estimate 
the fair value of share options granted to non-employees using the same method as employees. 

Modification of Awards 

A change in any of the terms or conditions of the awards is accounted for as a modification of the award. 

Incremental compensation cost is measured as the excess, if any, of the fair value of the modified award over the fair 
value of the original award immediately before its terms are modified, measured based on the fair value of the awards 
and other pertinent factors at the modification date. For vested awards, we recognize incremental compensation cost in 
the period the modification occurs. For unvested awards, we recognize over the remaining requisite service period, the 
sum of the incremental compensation cost and the remaining unrecognized compensation cost for the original award on 
the modification date. If the fair value of the modified award is lower than the fair value of the original award 
immediately before modification, the minimum compensation cost we recognize is the cost of the original award. 

Significant Factors, Assumptions and Methodologies Used in Determining Fair Value 

The fair value of each share option grant is estimated using the binomial option-pricing model. The model requires 

the input of highly subjective assumptions including the estimated expected share price volatility and, the share price 
upon which (i.e. the exercise multiple) the employees are likely to exercise share options. The trading history and 
observation period of our own share price movement has not been long enough to match the life of the share option. 
Therefore, we estimate our expected share price volatility based on the historical volatility of a group of similar 
companies, which are publicly-traded. When selecting these public companies on which we have based our expected 
share price volatility, we selected companies with characteristics similar to us, including the invested capital’s value, 
business model, development stage, risk profiles, position within the industry, and with historical share price information 
sufficient to meet the contractual life of our share-based awards. We will continue to apply this process until a sufficient 
amount of historical information regarding the volatility of our own share price becomes available. For the exercise 
multiple, we were not able to develop an exercise pattern as reference, thus the exercise multiple is based on 
management’s estimation, which we believe is representative of the future exercise pattern of the options. The risk-free 
interest rates for the periods within the contractual life of the option are based on the U.S. Treasury yield curve in effect 
during the period the options were granted. Expected dividend yield is based on the fact that we have never paid, and do 
not expect to pay cash dividends in the foreseeable future. 

The assumptions adopted to estimate the fair value of share options using the binomial option pricing model were as 

follows: 

Year Ended December 31,  
2016 

2015 

2017 

Risk-free interest rate . . . . . . . . . . . . . . . . . . . . . . . . . . . .    2.2%-2.6%   1.5%–2.6%   1.5%–2.4%
Expected exercise multiple . . . . . . . . . . . . . . . . . . . . . . . .   
Expected volatility  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    99%–100%  98%–102%   94%–106%
Expected dividend yield . . . . . . . . . . . . . . . . . . . . . . . . . .   
Contractual life . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    10 years     10 years     10 years 

2.2–2.8 

2.2–2.8 

2.2–2.8 

0% 

0% 

0% 

We are also required to estimate forfeitures at the time of grant, and revise those estimates in subsequent periods if 
actual forfeitures differ from our estimates. We use historical data to estimate pre-vesting option forfeitures and record 
share-based compensation expense only for those awards that are expected to vest. To the extent that actual forfeitures 
differ from our estimates, the difference is recorded as a cumulative adjustment in the period the estimates were revised. 

113 

 
 
 
 
 
 
 
 
 
 
     
    
    
 
 
 
 
 
These assumptions represented our best estimates, but the estimates involve inherent uncertainties and the 
application of our judgment. As a result, if factors change and we use significantly different assumptions or estimates 
when valuing our share options, our share-based compensation expense could be materially different. 

The fair value of restricted shares and restricted share units are based on the closing market price of our common 

stock on the NASDAQ Global Select Market on the date of grant. 

The following table summarizes total compensation cost recognized for the years ended December 31, 2017, 2016 

and 2015: 

      2017 

Year Ended December 31,  
2016 
(in thousands) 

2015 

Research and development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    $ 30,610  $   8,076   $  9,593 
 618 
Selling, general and administration . . . . . . . . . . . . . . . . . . . . . . .   
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    $ 42,863  $  10,625   $ 10,211 

    2,549  

   12,253 

As of December 31, 2017, there was $178.2 million of total unrecognized share-based compensation expense, net of 

estimated forfeitures, related to unvested share-based awards which are expected to be recognized over a weighted-
average period of 3.4 years. As of December 31, 2016, there was $63.2 million of total unrecognized share-based 
compensation expense, net of estimated forfeitures, related to unvested share-based awards which are expected to be 
recognized over a weighted-average period of 3.43 years. In future periods, our share-based compensation expense is 
expected to increase as a result of recognizing our existing unrecognized share-based compensation for awards that will 
vest and as we issue additional share-based awards to attract and retain our employees. 

Income Taxes 

We use the liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are 

determined based on the differences between the financial reporting and the tax bases of assets and liabilities and are 
measured using enacted tax rates that will be in effect when the differences are expected to reverse. A valuation 
allowance is provided when it is more likely than not that some portion or all of a deferred tax asset will not be realized. 

In accordance with ASU 2015-17, all deferred income tax assets and liabilities are classified as non-current on the 

consolidated balance sheets.  

We evaluate our uncertain tax positions using the provisions of ASC 740, Income Taxes, which prescribes a 
recognition threshold that a tax position is required to meet before being recognized in the financial statements. We 
recognize in the financial statements the benefit of a tax position which is “more likely than not” to be sustained under 
examination based solely on the technical merits of the position assuming a review by tax authorities having all relevant 
information. Tax positions that meet the recognition threshold are measured using a cumulative probability approach, at 
the largest amount of tax benefit that has a greater than fifty percent likelihood of being realized upon settlement. It is 
our policy to recognize interest and penalties related to unrecognized tax benefits, if any, as a component of income tax 
expense. 

Recent Accounting Pronouncements 

See Note 2 to our consolidated financial statements included in this Annual Report for information regarding recent 

accounting pronouncements. 

JOBS Act 

We have determined that, as of June 30, 2017, we had at least $700 million of equity securities held by non-
affiliates, and as such we no longer qualify as an emerging growth company as of December 31, 2017. As a result, we 
are no longer able to take advantage of any reduced disclosure and other requirements that are available to emerging 
growth companies. 

114 

 
 
 
 
 
 
 
 
 
 
 
 
 
    
    
 
 
  
 
Item 7A. Quantitative and Qualitative Disclosures About Market Risk 

Interest and Credit Risk 

Financial instruments that are potentially subject to credit risk consist of cash and cash equivalents and short term 

investments. The carrying amounts of cash and cash equivalents and short term investments represent the maximum 
amount of loss due to credit risk. We had cash and cash equivalents of $239.6 million, $87.5 million and $17.9 million 
and short-term investments of $597.9 million, $280.7 million and $82.6 million at December 31, 2017, 2016 and 2015, 
respectively, most of which are deposited in financial institutions outside of the People’s Republic of China, or PRC. 
Our cash and cash equivalents in the PRC are deposited with various major reputable financial institutions. The deposits 
placed with these financial institutions are not protected by statutory or commercial insurance. In the event of 
bankruptcy of one of these financial institutions, we may be unlikely to claim our deposits back in full. We believe that 
these financial institutions are of high credit quality, and we continually monitor the credit worthiness of these financial 
institutions. At December 31, 2017, our short term investments consisted primarily of U.S. treasury securities, U.S. 
agency securities and time deposits. We believe that the U.S. treasury securities, U.S. agency securities and time deposits 
are of high credit quality and continually monitor the credit worthiness of these institutions. 

The primary objectives of our investment activities are to preserve principle, provide liquidity and maximize income 
without significant increasing risk. Our primary exposure to market risk relates to fluctuations in the interest rates which 
are affected by changes in the general level of PRC and U.S. interest rates. Given the short-term nature of our cash 
equivalents, we believe that a sudden change in market interest rates would not be expected to have a material impact on 
our financial condition and/or results of operation. We estimate that a hypothetical 100-basis point change in market 
interest rates would impact the fair value of our investment portfolio as of December 31, 2017 by $2.3 million. 

We do not believe that our cash, cash equivalents and short-term investments have significant risk of default or 

illiquidity. While we believe our cash, cash equivalents and short-term investments do not contain excessive risk, we 
cannot provide absolute assurance that in the future investments will not be subject to adverse changes in market value. 

Foreign Currency Exchange Rate Risk 

We are exposed to foreign exchange risk arising from various currency exposures. Our functional currency is the 
U.S. dollar, but a portion of our operating transactions and assets and liabilities are in other currencies, such as RMB, 
Australian dollar and Euro. We do not believe that we currently have any significant direct foreign exchange risk and 
have not used any derivative financial instruments to hedge exposure to such risk. 

RMB is not freely convertible into foreign currencies for capital account transactions. The value of RMB against the 
U.S. dollar and other currencies is affected by, among other things, changes in China’s political and economic conditions 
and China’s foreign exchange prices. From July 21, 2005, the RMB is permitted to fluctuate within a narrow and 
managed band against a basket of certain foreign currencies. For the RMB against U.S. dollars, there were appreciation 
of approximately 6.5%, depreciation of approximately 6.3% and depreciation of approximately 4.4% in the year ended 
December 31, 2017, 2016 and 2015. It is difficult to predict how market forces or PRC or U.S. government policy may 
impact the exchange rate between the RMB and the U.S. dollar in the future. 

To the extent that we need to convert U.S. dollars into RMB for capital expenditures and working capital and other 

business purposes, appreciation of RMB against the U.S. dollar would have an adverse effect on the RMB amount we 
would receive from the conversion. Conversely, if we decide to convert RMB into U.S. dollars for the purpose of 
making payments for dividends on our ordinary shares, strategic acquisitions or investments or other business purposes, 
appreciation of the U.S. dollar against RMB would have a negative effect on the U.S. dollar amount available to us. 

In addition, a significant depreciation of the RMB against the U.S. dollar may significantly reduce the U.S. dollar 

equivalent of our earnings or losses. 

Currency Convertibility Risk 

A significant portion of our expenses, assets and liabilities are denominated in RMB. On January 1, 1994, the PRC 

government abolished the dual rate system and introduced a single rate of exchange as quoted daily by the People’s 

115 

Bank of China, or PBOC. However, the unification of exchange rates does not imply that the RMB may be readily 
convertible into U.S. dollars or other foreign currencies. All foreign exchange transactions continue to take place either 
through the PBOC or other banks authorized to buy and sell foreign currencies at the exchange rates quoted by the 
PBOC. Approvals of foreign currency payments by the PBOC or other institutions require submitting a payment 
application form together with suppliers’ invoices, shipping documents and signed contracts. 

Additionally, the value of the RMB is subject to changes in central government policies and international economic 

and political developments affecting supply and demand in the PRC foreign exchange trading system market. 

Effects of Inflation 

Inflation generally affects us by increasing our cost of labor and clinical trial costs. We do not believe that inflation 

has had a material effect on our results of operations during the year ended December 31, 2017. 

Item 8. Financial Statements and Supplementary Data 

The financial statements required to be filed pursuant to this item are appended to this Annual Report. An index of 

those financial statements is in “Part IV—Item 15—Exhibits, Financial Statement Schedules.” 

Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 

None. 

Item 9A. Controls and Procedures 

Evaluation of Disclosure Controls and Procedures 

Based on their evaluation, required by paragraph (b) of Rules 13a-15 or 15d-15, promulgated by the Securities 
Exchange Act of 1934, as amended, or the Exchange Act, our principal executive officer and principal financial officer 
have concluded that our disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) of the Exchange 
Act are effective, at a reasonable assurance level, as of December 31, 2017, to ensure that information required to be 
disclosed in reports that we file or submit under the Exchange Act is recorded, processed, summarized, and reported 
within the time periods specified in U.S. Securities and Exchange Commission rules and forms. Disclosure controls and 
procedures include, without limitation, controls and procedures designed to ensure that information required to be 
disclosed by us in the reports that we file or submit under the Exchange Act is accumulated and communicated to our 
management, including our principal executive and principal financial officers, or persons performing similar functions, 
as appropriate to allow timely decisions regarding required disclosure. In designing and evaluating the disclosure 
controls and procedures, our management recognized that any controls and procedures, no matter how well designed and 
operated, can provide only reasonable assurances of achieving the desired control objectives, and management 
necessarily was required to apply its judgment in designing and evaluating the controls and procedures. 

Management’s Annual Report on Internal Control Over Financial Reporting 

Our management is responsible for establishing and maintaining adequate internal control over financial reporting 
(as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act of 1934, as amended). Our internal control over 
financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting 
and the preparation of financial statements for external purposes in accordance with U.S. generally accepted accounting 
principles. Because of its inherent limitations, internal control over financial reporting may not prevent or detect 
misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls 
may become inadequate because of changes in conditions, or that the degree of compliance with the policies or 
procedures may deteriorate. 

Under the supervision and with the participation of our management, including our Chief Executive Officer and 
Chief Financial Officer, we conducted an evaluation of the effectiveness of our internal control over financial reporting 
based on the framework in Internal Control-Integrated Framework (2013) issued by the Committee of Sponsoring 

116 

Organizations of the Treadway Commission. Based on our assessment and those criteria, management concluded that we 
maintained effective internal control over financial reporting as of December 31, 2017. 

Management’s assessment of and conclusion on the effectiveness of internal control over financial reporting did not 
include the internal controls of Celgene Shanghai (subsequently renamed BeiGene Pharmaceutical (Shanghai)), acquired 
on August 31, 2017, which is included in the December 31, 2017 consolidated financial statements and constituted $15.1 
million of total assets as of December 31, 2017 and no consolidated revenue for the year then ended. 

The effectiveness of our internal control over financial reporting as of December 31, 2017, has been tested by Ernst 
& Young Hua Ming LLP, our independent registered public accounting firm, as stated in their report which is included 
in “Item 8—Financial Statements and Other Supplementary Data” in this Annual Report. 

Changes in Internal Control over Financial Reporting 

There were no changes in our internal control over financial reporting identified in connection with the evaluation 

required by Rule 13a-15(d) and 15d-15(d) of the Exchange Act that occurred during the three months ended 
December 31, 2017 that have materially affected, or are reasonably likely to materially affect, our internal control over 
financial reporting. 

Item 9B. Other Information 

Not applicable. 

117 

 
 
Item 10. Directors, Executive Officers and Corporate Governance 

PART III 

The information required under this item is incorporated herein by reference to our definitive proxy statement 
pursuant to Regulation 14A, which proxy statement will be filed with the U.S. Securities and Exchange Commission not 
later than 120 days after the close of our fiscal year ended December 31, 2017. 

Item 11. Executive Compensation 

The information required under this item is incorporated herein by reference to our definitive proxy statement 
pursuant to Regulation 14A, which proxy statement will be filed with the U.S. Securities and Exchange Commission not 
later than 120 days after the close of our fiscal year ended December 31, 2017. 

Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 

The information required under this item is incorporated herein by reference to our definitive proxy statement 
pursuant to Regulation 14A, which proxy statement will be filed with the U.S. Securities and Exchange Commission not 
later than 120 days after the close of our fiscal year ended December 31, 2017. 

Item 13. Certain Relationships and Related Transactions, and Director Independence 

The information required under this item is incorporated herein by reference to our definitive proxy statement 
pursuant to Regulation 14A, which proxy statement will be filed with the U.S. Securities and Exchange Commission not 
later than 120 days after the close of our fiscal year ended December 31, 2017. 

Item 14. Principal Accounting Fees and Services 

The information required under this item is incorporated herein by reference to our definitive proxy statement 
pursuant to Regulation 14A, which proxy statement will be filed with the U.S. Securities and Exchange Commission not 
later than 120 days after the close of our fiscal year ended December 31, 2017. 

118 

 
 
Item 15. Exhibits, Financial Statement Schedules 

PART IV 

The financial statements listed in the Index to Consolidated Financial Statements beginning on page F-1 are filed as 

part of this Annual Report. 

No financial statement schedules have been filed as part of this Annual Report because they are not applicable, not 

required or the information required is shown in the financial statements or the notes thereto. 

The exhibits filed as part of this Annual Report are set forth on the Exhibit Index immediately following our 

consolidated financial statements. The Exhibit Index is incorporated herein by reference. 

Item 16. Form 10-K Summary 

Not applicable. 

119 

 
 
(This page has been left blank intentionally.)

BEIGENE, LTD. 

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS 

Page 
Report of Independent Registered Public Accounting Firm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   F-2
Consolidated balance sheets as of December 31, 2017 and 2016  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   F-4
Consolidated statements of operations for the years ended December 31, 2017, 2016 and 2015 . . . . . . . . . . . . . . . .   F-5
Consolidated statements of comprehensive loss for the years ended December 31, 2017, 2016 and 2015  . . . . . . . .   F-6
Consolidated statements of cash flows for the years ended December 31, 2017, 2016 and 2015 . . . . . . . . . . . . . . . .   F-7
Consolidated statements of shareholders’ equity (deficit) for the years ended December 31, 2017, 2016 and 2015 .   F-8
Notes to consolidated financial statements  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   F-9

F-1 

 
 
 
 
 
 
Report of Independent Registered Public Accounting Firm 

To the Shareholders and the Board of Directors of BeiGene, Ltd.: 

Opinion on the Financial Statements  

We have audited the accompanying consolidated balance sheets of BeiGene, Ltd. (the “Company”) as of December 
31, 2017 and 2016, the related consolidated statements of operations, comprehensive loss, cash flows and shareholders' 
equity (deficit) for each of the three years in the period ended December 31, 2017, and the related notes (collectively 
referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present 
fairly, in all material respects, the financial position of the Company at December 31, 2017 and 2016, and the results of 
its operations and its cash flows for each of the three years in the period ended December 31, 2017, in conformity with 
U.S. generally accepted accounting principles.   

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board 
(United States) (“PCAOB”), the Company's internal control over financial reporting as of December 31, 2017, based on 
criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of 
the Treadway Commission (2013 framework), and our report dated February 28, 2018 expressed an unqualified opinion 
thereon. 

Basis for Opinion  

These financial statements are the responsibility of the Company's management. Our responsibility is to express an 
opinion on the Company’s financial statements based on our audits. We are a public accounting firm registered with the 
PCAOB and are required to be independent with respect to the Company in accordance with the U.S. federal securities 
laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.  

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and 

perform the audit to obtain reasonable assurance about whether the financial statements are free of material 
misstatement, whether due to error or fraud. Our audits included performing procedures to assess the risks of material 
misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those 
risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the 
financial statements. Our audits also included evaluating the accounting principles used and significant estimates made 
by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits 
provide a reasonable basis for our opinion. 

/s/ Ernst & Young Hua Ming LLP 
We have served as the Company’s auditor since 2014. 
Beijing, People’s Republic of China 
February 28, 2018 

F-2 

 
 
Report of Independent Registered Public Accounting Firm 

To the Shareholders and the Board of Directors of BeiGene, Ltd.: 

Opinion on Internal Control over Financial Reporting  

We have audited BeiGene, Ltd.’s internal control over financial reporting as of December 31, 2017, based on 
criteria established in Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of 
the Treadway Commission (2013 framework) (the “COSO criteria”). In our opinion, BeiGene, Ltd. maintained, in all 
material respects, effective internal control over financial reporting as of December 31, 2017, based on the COSO 
criteria.  

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board 
(United States) (“PCAOB”), the consolidated balance sheets of BeiGene, Ltd. as of December 31, 2017 and 2016, and 
the related consolidated statements of operations, comprehensive loss, cash flows and shareholders' equity (deficit) for 
each of the three years in the period ended December 31, 2017, and the related notes of BeiGene, Ltd., and our report 
dated February 28, 2018 expressed an unqualified opinion thereon.  

Basis for Opinion  

The Company’s management is responsible for maintaining effective internal control over financial reporting and 

for its assessment of the effectiveness of internal control over financial reporting included in the accompanying 
Management’s Annual Report on Internal Control over Financial Reporting. Our responsibility is to express an opinion 
on the Company’s internal control over financial reporting based on our audit. We are a public accounting firm 
registered with the PCAOB and are required to be independent with respect to the Company in accordance with the U.S. 
federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the 
PCAOB. 

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and 

perform the audit to obtain reasonable assurance about whether effective internal control over financial reporting was 
maintained in all material respects. Our audit included obtaining an understanding of internal control over financial 
reporting, assessing the risk that a material weakness exists, testing and evaluating the design and operating effectiveness 
of internal control based on the assessed risk, and performing such other procedures as we considered necessary in the 
circumstances. We believe that our audit provides a reasonable basis for our opinion. 

Definition and Limitations of Internal Control Over Financial Reporting  

A company’s internal control over financial reporting is a process designed to provide reasonable assurance 
regarding the reliability of financial reporting and the preparation of financial statements for external purposes in 
accordance with generally accepted accounting principles. A company’s internal control over financial reporting 
includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately 
and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that 
transactions are recorded as necessary to permit preparation of financial statements in accordance with generally 
accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance 
with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding 
prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s assets that could have a 
material effect on the financial statements.  

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. 

Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become 
inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may 
deteriorate. 

/s/ Ernst & Young Hua Ming LLP 
Beijing, People’s Republic of China 
February 28, 2018 

F-3 

BEIGENE, LTD. 

CONSOLIDATED BALANCE SHEETS 

(Amounts in thousands of U.S. Dollar (“$”), except for number of shares and per share data) 

Note 

As of December 31,  
2016 
2017 
$ 
$ 

Assets 
Current assets: 

Cash and cash equivalents  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Short-term investments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     
Accounts receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Prepaid expenses and other current assets  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Total current assets  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Property and equipment, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     
Land use right, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Intangible assets, net  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Goodwill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Deferred tax assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Other non-current assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Total non-current assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Total assets  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Liabilities and shareholders' equity 
Current liabilities: 

Accounts payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Accrued expenses and other payables  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     
Deferred revenue, current portion  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     
Tax payable  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Current portion of long-term bank loan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Total current liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Non-current liabilities: 

Long-term bank loan  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     
Shareholder loan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Deferred revenue, non-current portion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Other long-term liabilities  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Total non-current liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Total liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Commitments and contingencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     
Equity: 

Ordinary shares (par value of US$0.0001 per share; 9,500,000,000 shares authorized; 
592,072,330 shares issued and outstanding as of December 31, 2017 (December 31, 2016: 
515,833,609 shares))  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Additional paid-in capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Accumulated other comprehensive loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     
Accumulated deficit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Total BeiGene, Ltd. shareholders’ equity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Noncontrolling interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Total equity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     
Total liabilities and equity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    

5 

6 

7 
9 
10 

11 

12 

11 
15 

15 
16 

17 

25 

21 

 239,602  
 597,914  
 29,428  
 10,930  
 35,623  
 913,497  
 62,568  
 12,465  
 7,250  
 109  
 7,675  
 42,915  
 132,982  
 1,046,479  

 87,514 
 280,660 
 — 
 — 
 6,225 
 374,399 
 25,977 
 — 
 — 
 — 
 768 
 4,669 
 31,414 
 405,813 

 69,779  
 49,598  
 12,233  
 9,156  
 9,222  
 149,988  

 9,222  
 146,271  
 24,808  
 31,959  
 212,260  
 362,248  

 11,957 
 22,297 
 — 
 804 
 — 
 35,058 

 17,284 
 — 
 — 
 564 
 17,848 
 52,906 

 59  
 1,000,747  
 (480) 
 (330,517) 
 669,809  
 14,422  
 684,231  
 1,046,479  

 52 
 591,213 
 (946)
 (237,412)
 352,907 
 — 
 352,907 
 405,813 

The accompanying notes are an integral part of these consolidated financial statements. 

F-4 

 
 
 
 
 
 
 
 
   
 
 
  
    
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
BEIGENE, LTD. 

CONSOLIDATED STATEMENTS OF OPERATIONS 

(Amounts in thousands of U.S. Dollar (“$”), except for number of shares and per share data) 

     Note     

Year Ended December 31,  
2016 
$  

2015 
$  

2017 
$  

Revenue 

Product revenue, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    18  
Collaboration revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
3   
Total revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

Expenses 

Cost of sales - product . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Research and development  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Selling, general and administrative . . . . . . . . . . . . . . . . . . . . . . . .   
Amortization of intangible assets . . . . . . . . . . . . . . . . . . . . . . . . .   
Total expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Loss from operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Interest (expense) income, net  . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Changes in fair value of financial instruments . . . . . . . . . . . . . . .     13   
Gain (loss) on sale of available-for-sale securities. . . . . . . . . . . .   
Other income, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Loss before income tax expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Income tax expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    11   
Net loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Less: net loss attributable to noncontrolling interests . . . . . . . . . . . .   
Net loss attributable to BeiGene, Ltd. . . . . . . . . . . . . . . . . . . . . . . . .   
Net loss per share attributable to BeiGene, Ltd. 

 24,428  
 213,959  
 238,387  

 (4,974) 
 (269,018) 
 (62,602) 
 (250) 
 (336,844) 
 (98,457) 
 (4,108) 
 —  
 44  
 11,457  
 (91,064) 
 (2,235) 
 (93,299) 
 (194) 
 (93,105) 

 —  
 1,070  
 1,070  

 —  
 (98,033) 
 (20,097) 
 —  
 (118,130) 
 (117,060) 
 383  
 (1,514) 
 (1,415) 
 443  
 (119,163) 
 (54) 
 (119,217) 
 —  
 (119,217) 

 — 
 8,816 
 8,816 

 — 
 (58,250)
 (7,311)
 — 
 (65,561)
 (56,745)
 559 
 (1,826)
 (314)
 1,224 
 (57,102)
— 
 (57,102)
 — 
 (57,102)

Basic and diluted (in dollars) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    19  

 (0.17) 

 (0.30) 

 (0.52)

Weighted-average shares used in net loss per share calculation 

Basic and diluted (in shares) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    19  

 543,185,460  

 403,619,446  

 110,597,263 

Net loss per American Depositary Share (“ADS”) 

Basic and diluted (in dollars) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

 (2.23) 

 (3.84) 

 (6.71)

The accompanying notes are an integral part of these consolidated financial statements. 

F-5 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
  
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
 
 
 
    
 
 
 
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
BEIGENE, LTD. 

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS 

(Amounts in thousands of U.S. Dollar (“$”), except for number of shares and per share data) 

Net loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Other comprehensive loss, net of tax of nil: 
Foreign currency translation adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Unrealized holding (loss) gain, net  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Comprehensive loss  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Less: comprehensive loss attributable to noncontrolling interests . . . . . . . . . . . . . . . .    
Comprehensive loss attributable to BeiGene, Ltd. . . . . . . . . . . . . . . . . . . . . . . . . . . . .    

Year Ended December 31,  
2016 
$ 
 (119,217) 

2017 
$ 
 (93,299) 

2015 
$ 
 (57,102)

 851  
 (296) 
 (92,744) 
 (105) 
 (92,639) 

 (245) 
 1,108  
 (118,354) 
 —  
 (118,354) 

 (749)
 (1,160)
 (59,011)
 — 
 (59,011)

The accompanying notes are an integral part of these consolidated financial statements. 

F-6 

 
 
 
 
 
 
 
 
 
 
    
     
     
 
 
 
 
 
 
 
 
 
 
 
 
BEIGENE, LTD. 

CONSOLIDATED STATEMENTS OF CASH FLOWS 

(Amounts in thousands of U.S. Dollar (“$”), except for number of shares and per share data) 

      Note 

Operating activities: 
Net loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Adjustments to reconcile net loss to net cash used in operating activities: 

Depreciation and amortization expense  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Share-based compensation expenses  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Changes in fair value of financial instruments  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Loss on disposal of property and equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Non-cash interest expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Deferred income tax benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Other non-cash expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    

Changes in operating assets and liabilities: 

Accounts receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Inventories  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Prepaid expenses and other current assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Other non-current assets  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Accounts payable  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Accrued expenses and other payables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Tax payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Deferred revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Deferred rental  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Other long-term liabilities  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Net cash provided by (used in) operating activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Investing activities: 
Purchases of property and equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Payment for the acquisition of land use right  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Cash acquired in business combination, net of cash paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Purchases of investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Proceeds from sale or maturity of available-for-sale securities  . . . . . . . . . . . . . . . . . . . . . . . . . .    
Proceeds from disposal of property and equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Net cash used in investing activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Financing activities: 
Proceeds from public offering, net of underwriter discount . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     
Payment of public offering cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Proceeds from sale of ordinary shares, net of cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Proceeds from issuance of convertible preferred shares  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Proceeds from long-term loan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Proceeds from short-term loan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Repayment of short-term loan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Capital contribution from noncontrolling interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Proceeds from shareholder loan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Proceeds from exercise of warrants and rental deferral option . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Proceeds from option exercises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     
Payment of convertible preferred shares issuance cost  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Net cash provided by financing activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Effect of foreign exchange rate changes, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Net increase in cash and cash equivalents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Cash and cash equivalents at beginning of period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Cash and cash equivalents at end of period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Supplemental cash flow disclosures: 
Income taxes paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Interest expense paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Non-cash activities: 
Discount provided on sale of ordinary shares for business combination . . . . . . . . . . . . . . . . . . . .    
Conversion of Senior Promissory Note  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Conversion of deferred rental  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Conversion of convertible preferred shares . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Exercise of warrants and option . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Follow-on public offering costs accrued in accounts payable  . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Acquisitions of equipment included in accounts payable  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    

20 

4 

22 

15 

16 
22 

4 

      2017 

Year Ended December 31,  
2016 
$ 

2015 
$ 

$ 

 (93,299) 

 (119,217) 

 (57,102)

 4,758   
 42,863   
 —   
 85   
 7,035   
 (5,845) 
 (44) 

 (29,428) 
 (10,930) 
 (28,880) 
 (29,701) 
 55,298   
 24,978   
 7,426   
 37,041   
 —   
 31,395   
 12,752   

 1,909   
 10,625   
 1,514   
 —   
 121   
 (768) 
 1,415   

 —   
 —   
 (2,070) 
 112   
 2,707   
 13,946   
 804   
 (1,070) 
 —   
 459   
 (89,513) 

 1,545 
 10,211 
 1,826 
 5 
 1,095 
 — 
 314 

 — 
 — 
 (2,990)
 (565)
 6,186 
 7,350 
— 
 (7,836)
 182 
 (64)
 (39,843)

 (46,374) 
 (12,354) 
 19,916   
 (741,296) 
 423,789   
 —   
 (356,319) 

 (23,502) 
 —   
 —   
 (382,093) 
 183,743   
 4   
 (221,848) 

 (5,314)
 — 
 — 
 (119,291)
 65,698 
 1 
 (58,906)

 189,191   
 (674) 
 149,928   
 —   
 —   
 2,470   
 (2,470) 
 14,527   
 132,757   
 —   
 4,627   
 —   
 490,356   
 5,299   
 152,088   
 87,514   
 239,602   

 29,286   
 1,260   

 23,606   
 —   
 —   
 —   
 —   
 —   
 2,215   

 368,877   
 (2,218) 
 —   
 —   
 12,048   
 —   
 —   
 —   
 —   
 2,115   
 80   
 —   
 380,902   
 104   
 69,645   
 17,869   
 87,514   

 25   
 826   

 —   
 14,693   
 980   
 176,084   
 3,687   
 269   
 2,153   

 — 
 — 
 — 
 97,350 
 6,175 
 — 
 (322)
 — 
 — 
 — 
 77 
 (75)
 103,205 
 (485)
 3,971 
 13,898 
 17,869 

— 
 134 

 — 
 — 
 — 
 — 
 — 
 — 
 23 

The accompanying notes are an integral part of these consolidated financial statements. 

F-7 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
BEIGENE, LTD. 

CONSOLIDATED STATEMENTS OF SHAREHOLDERS’ EQUITY (DEFICIT) 

(Amounts in thousands of U.S. Dollar (“$”), except for number of shares and per share data) 

Balance at December 31, 2014 . . . . . . . . . . . . . . . . . . . . .   
Issuance of ordinary shares  . . . . . . . . . . . . . . . . . . . .   
Share-based compensation . . . . . . . . . . . . . . . . . . . . .   
Net loss  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Other comprehensive loss  . . . . . . . . . . . . . . . . . . . . .   
Balance at December 31, 2015 . . . . . . . . . . . . . . . . . . . . .    
Issuance of ordinary shares in connection with initial 
public offering  . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Issuance of ordinary shares in connection with follow-
on public offering . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Conversion of Senior Promissory Note (Note 22)  . . . .   
Exercise of warrants in connection with convertible 
promissory note (Note 22) . . . . . . . . . . . . . . . . . . . . .   
Exercise of option to purchase shares by rental 
deferred (note 22) . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Exercise of warrants by Baker Bros. (Note 22)  . . . . . .   
Issuance of shares reserved for share options exercise  .   
Conversion of preferred shares to ordinary shares 
(Note 22) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Share-based compensation . . . . . . . . . . . . . . . . . . . . .    
Net loss  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Other comprehensive loss  . . . . . . . . . . . . . . . . . . . . .    
Balance at December 31, 2016 . . . . . . . . . . . . . . . . . . . . .    
Issuance of ordinary shares in secondary follow-on 
offering, net of transaction costs . . . . . . . . . . . . . . . . .   
Proceeds from sale of ordinary shares, net of cost  . . . .   
Discount on the sale of ordinary shares . . . . . . . . . . . .   
Contributions from shareholders (Note 8) . . . . . . . . . .   
Share-based compensation . . . . . . . . . . . . . . . . . . . . .    
Issuance of shares reserved for share options exercise  .    
Exercise of options . . . . . . . . . . . . . . . . . . . . . . . . . .   
Other comprehensive income . . . . . . . . . . . . . . . . . . .    
Net loss  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Balance at December 31, 2017 . . . . . . . . . . . . . . . . . . . . .    

Attributable to BeiGene, Ltd. 
  Accumulated   
Other 

Ordinary Shares 

     Amount 

  Additional  
Paid-In 
     Capital 

  Comprehensive   Accumulated 
     Income/(Loss)      Deficit 
 100  
 —  
 —  
 —   
 (1,909)   
 (1,809)   

 (61,093) 
 —  
 —  
 (57,102)  
 —   
 (118,195)  

 7,941  
 75  
 10,211  
 —  
 —   
 18,227   

     Total 

Non- 
  Controlling 
     Interests       Total 
 —  
 —  
 —  
 —   
 —   
 —   

 (53,041)
 76 
 10,211 
 (57,102)
 (1,909)
 (101,765)

 (53,041) 
 76  
 10,211  
 (57,102)  
 (1,909)  
 (101,765)  

 11  
 1  
 —  
 —   
 —   
 12   

Shares 
 108,497,428  
 7,676,666  
 —  
 —   
 —   
 116,174,094   

 98,670,000   

 10   

 166,127   

 —   

 —   

 166,137   

 —   

 166,137 

 86,206,250  
 7,942,314  

 621,637  

 1,451,586  
 2,592,593  
 271,284  

 199,990,641  
 1,913,210   
 —   
 —   
 515,833,609   

 36,851,750  
 32,746,416  
 —  
 —  
 —  
 787,571  
 5,852,984  
 —  
 —  
 592,072,330   

 9  
 1  

 —  

 —  
 —  
 —  

 20  
 —   
 —   
 —   
 52   

 4  
 3  
 —  
 —  
 —  
 —  
 —  
 —  
 —  
 59   

 198,617  
 14,692  

 1,513  

 3,519  
 1,750  
 —  

 176,064  
 10,704   
 —   
 —   
 591,213   

 188,513  
 149,925  
 23,606  
 —  
 42,863  
 —  
 4,627  
 —  
 —  
 1,000,747   

 —  
 —  

 —  

 —  
 —  
 —  

 —  
 —   
 —   
 863   
 (946)   

 —  
 —  
 —  
 —  
 —  
 —  
 —  
 466  
 —  
 (480)   

 —  
 —  

 —  

 —  
 —  
 —  

 198,626  
 14,693  

 1,513  

 3,519  
 1,750  
 —  

 —  
 —   
 (119,217)  
 —   
 (237,412)  

 176,084  
 10,704   
 (119,217)  
 863   
 352,907   

 —  
 —  
 —  
 —  
 —  
 —  
 —  
 —  
 (93,105) 
 (330,517)  

 188,517  
 149,928  
 23,606  
 —  
 42,863  
 —  
 4,627  
 466  
 (93,105) 
 669,809   

 —  
 —  

 198,626 
 14,693 

 —  

 1,513 

 —  
 —  
 —  

 3,519 
 1,750 
 — 

 —  
 —   
 —   
 —   
 —  

 176,084 
 10,704 
 (119,217)
 863 
 352,907 

 —  
 —  
 —  
 14,527  
 —  
 —  
 —  
 89  
 (194) 
 14,422  

 188,517 
 149,928 
 23,606 
 14,527 
 42,863 
 — 
 4,627 
 555 
 (93,299)
 684,231 

The accompanying notes are an integral part of these consolidated financial statements. 

F-8 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
  
 
    
 
 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

1. Organization 

BeiGene, Ltd. (the “Company”) is a commercial-stage biopharmaceutical company focused on developing and 

commercializing innovative molecularly targeted and immuno-oncology drugs for the treatment of cancer. 

The Company was incorporated under the laws of the Cayman Islands as an exempted company with limited 

liability on October 28, 2010. The Company completed its initial public offering (“IPO”) on the NASDAQ Global Select 
Market on February 8, 2016 and has completed subsequent follow-on public offerings and a sale of ordinary shares to 
Celgene Switzerland LLC (“Celgene Switzerland”) in a business development transaction, as described in Note 22, 
Shareholders’ Equity. 

As at December 31, 2017, the Company’s subsidiaries are as follows: 

Place of Incorporation 

Name of Company 
BeiGene (Hong Kong) Co., Limited.  . . . . . .    Hong Kong 
BeiGene (Beijing) Co., Ltd. ("BeiGene 
Beijing") . . . . . . . . . . . . . . . . . . . . . . . .    The People’s Republic of China (“PRC” or “China”)  
BeiGene AUS PTY LTD.  . . . . . . . . . . . . .    Australia 
BeiGene 101  . . . . . . . . . . . . . . . . . . . . .    Cayman Islands 
BeiGene (Suzhou) Co., Ltd. (“BeiGene 
(Suzhou)”) . . . . . . . . . . . . . . . . . . . . . . .    PRC 
BeiGene USA, Inc. ("BeiGene (USA)")  . . . .    United States 
BeiGene Biologics Co., Ltd. ("BeiGene 
Biologics")  . . . . . . . . . . . . . . . . . . . . . .    PRC 
BeiGene (Shanghai) Co., Ltd. (“BeiGene 
(Shanghai)”)* . . . . . . . . . . . . . . . . . . . . .    PRC 
BeiGene Guangzhou Biologics 
Manufacturing Co., Ltd. ("BeiGene  
Guangzhou Factory")*  . . . . . . . . . . . . . . .    PRC 
BeiGene (Guangzhou) Co., Ltd. (“BeiGene 
Guangzhou”)  . . . . . . . . . . . . . . . . . . . . .    PRC 
BeiGene Pharmaceutical (Shanghai) Co., 
Ltd. ("BeiGene Pharmaceutical (Shanghai)")  .    PRC 
BeiGene Switzerland GmbH (“BeiGene 
Switzerland”) . . . . . . . . . . . . . . . . . . . . .    Switzerland 
BeiGene Ireland Limited . . . . . . . . . . . . . .    Republic of Ireland 

  Percentage of 
   Ownership by  
    the Company        

Date of 
Incorporation 
  November 22, 2010  

January 24, 2011   
July 15, 2013 
  August 30, 2012   

Principal Activities 

 100  %   Investment holding 

 100  %   Medical and pharmaceutical research 
 100  %   Clinical trial activities 
 100  %   Medical and pharmaceutical research 

April 9, 2015 
July 8, 2015 

 100  %   Medical and pharmaceutical research and manufacturing 
 100  %   Clinical trial activities 

January 25, 2017   

 95  %  Biologics manufacturing 

  September 11, 2015  

  March 3, 2017 

July 11, 2017 

  December 15, 2009  

  September 1, 2017  
  August 11, 2017   

 95  %   Medical and pharmaceutical research 

 95  %  Biologics manufacturing 

 100  %  Medical and pharmaceutical research 

 100  % 

Medical and pharmaceutical consulting,  
marketing and promotional services 

 100  %  Clinical trial activities and commercial 
 100  %  Clinical trial activities 

*  Wholly-owned by BeiGene Biologics. 

2. Summary of significant accounting policies 

Basis of presentation and principles of consolidation 

The consolidated financial statements of the Company have been prepared in accordance with U.S. generally 
accepted accounting principles (“GAAP”). The consolidated financial statements include the financial statements of the 
Company and its subsidiaries. All significant intercompany transactions and balances between the Company and its 
wholly-owned subsidiaries are eliminated upon consolidation. 

Noncontrolling interests are recognized to reflect the portion of the equity of subsidiaries which are not attributable, 

directly or indirectly, to the controlling shareholders. The Company consolidates its interests in its joint venture, 
BeiGene Biologics, under the voting model and recognizes the minority shareholder's equity interest as a noncontrolling 
interest in its consolidated financial statements (as described in Note 8). 

Use of estimates 

The preparation of the consolidated financial statements in conformity with GAAP requires management to make 
estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosures of contingent assets 
and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the 
period. Areas where management uses subjective judgment include, but are not limited to, estimating the useful lives of 

F-9 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

long-lived assets, estimating sales rebates and returns allowance to arrive at net product revenues, identifying separate 
accounting units and the best estimate of selling price of each deliverable in the Company’s revenue arrangements, 
estimating the fair value of net assets acquired in business combinations, assessing the impairment of long-lived assets, 
share-based compensation expenses, inventory, realizability of deferred tax assets and the fair value of financial 
instruments. Management bases the estimates on historical experience, known trends and various other assumptions that 
are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of 
assets and liabilities. Actual results could differ from these estimates. 

Functional currency and foreign currency translation 

Functional currency 

The determination of the respective functional currency is based on the criteria of Accounting Standard Codification 

(“ASC”) 830, Foreign Currency Matters. The functional currency of the Company, BeiGene AUS PTY LTD., BeiGene 
Switzerland, BeiGene Ireland Limited, BeiGene (Hong Kong) Co., Limited, BeiGene 101, and BeiGene (USA) is the 
United States dollar (“$” or “U.S. dollar”). The Company’s PRC subsidiaries determined their functional currencies to 
be RMB. The Company uses the U.S. dollar as its reporting currency. 

Foreign currency translation 

For subsidiaries whose functional currencies are not the U.S. dollar, the Company uses the average exchange rate 
for the year and the exchange rate at the balance sheet date, to translate the operating results and financial position to 
U.S. dollar, the reporting currency, respectively. Translation differences are recorded in accumulated other 
comprehensive income/(loss), a component of shareholders’ equity/deficit. Transactions denominated in currencies other 
than the functional currency are translated into the functional currency at the exchange rates prevailing on the transaction 
dates. Foreign currency denominated financial assets and liabilities are remeasured at the exchange rates prevailing at the 
balance sheet date. Exchange gains and losses are included in the consolidated statements of comprehensive loss. 

Cash and cash equivalents 

Cash and cash equivalents consist of cash on hand and bank deposits, which are unrestricted as to withdrawal and 
use. The Company considers all highly liquid investments with an original maturity date of three months or less at the 
date of purchase to be cash equivalents. Cash equivalents which consist primarily of money market funds are stated at 
fair value. 

Accounts receivable 

Trade accounts receivable are recorded at their invoiced amounts, net of allowances for doubtful accounts. An 
allowance for doubtful accounts is recorded when the collection of the full amount is no longer probable. In evaluating 
the collectability of receivable balances, the Company considers specific evidence including aging of the receivable, the 
customer's payment history, its current creditworthiness and current economic trends. Accounts receivable are written 
off after all collection efforts have ceased. The Company regularly reviews the adequacy and appropriateness of any 
allowance for doubtful accounts. No allowance for doubtful accounts was recorded as of December 31, 2017. 

Inventory 

Inventories are stated at the lower of cost and net realizable value, with cost determined on a weighted-average 
basis. The Company periodically analyzes its inventory levels, and writes down inventory that has become obsolete, 
inventory that has a cost basis in excess of its estimated realizable value and inventory in excess of expected sales 
requirements as cost of product sales. The determination of whether inventory costs will be realizable requires estimates 
by management. If actual market conditions are less favorable than projected by management, additional write-downs of 

F-10 

 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

inventory may be required, which would be recorded in the consolidated statements of operations. There have been no 
write-downs or reserves against inventory to date. 

Short-term investments 

Short-term debt investments held to maturity are carried at amortized cost when the Company has the ability and 
positive intent to hold these securities until maturity. When the Company does not have the ability or positive intent to 
hold short-term debt investments until maturity, these securities are classified as available-for-sale. None of the 
Company’s fixed maturity securities met the criteria for held-to-maturity classification at December 31, 2017 and 2016. 

Available-for-sale securities are stated at fair value, with the unrealized gains and losses, net of tax, reported in other 

comprehensive income/loss. The net carrying value of debt securities classified as available-for-sale is adjusted for 
amortization of premiums and accretion of discounts to maturity. Such amortization is computed using the effective 
interest method and included in interest income. Interest and dividends are included in interest income. 

When the fair value of a debt security classified as available-for-sale is less than its amortized cost, the Company 

assesses whether or not: (i) it has the intent to sell the security or (ii) it is more likely than not that the Company will be 
required to sell the security before its anticipated recovery. If either of these conditions is met, the Company must 
recognize an other-than-temporary impairment through earnings for the difference between the debt security’s amortized 
cost basis and its fair value. No impairment losses were recorded for any periods presented. 

The cost of securities sold is based on the specific identification method. 

Property and equipment 

Property and equipment are stated at cost, less accumulated depreciation and amortization. Depreciation is 

computed using the straight-line method over the estimated useful lives of the respective assets as follows: 

Office Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Electronic Equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Manufacturing equipment. . . . . . . . . . . . . . . . . . . . . . . . .   
Laboratory Equipment  . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Computer Software . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Leasehold Improvements . . . . . . . . . . . . . . . . . . . . . . . . .   

Useful Life 

5 years 
3 years 
3 to 10 years 
3 to 5 years 
3 to 5 years 
Lesser of useful life or lease term 

Land use right, net 

The land use right represents lease prepayments to the local Bureau of Land and Resources in Guangzhou. The land 

use right is carried at cost less accumulated amortization. The cost of the land use right is amortized on a straight-line 
basis over the shorter of the estimated usage periods or the terms of the land use right, which is currently 50 years. 

Business combination 

The Company accounts for its business combinations using the acquisition method of accounting in accordance with 
ASC topic 805 (“ASC 805”): Business Combinations. The acquisition method of accounting requires all of the following 
steps: (i) identifying the acquirer, (ii) determining the acquisition date, (iii) recognizing and measuring the identifiable 
assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree and (iv) recognizing and 
measuring goodwill or a gain from a bargain purchase. The consideration transferred in a business combination is 
measured as the aggregate of the fair values at the date of exchange of the assets given, liabilities incurred, and equity 
instruments issued as well as the contingent considerations and all contractual contingencies as of the acquisition date. 

F-11 

 
 
 
 
 
     
 
 
 
 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

The costs directly attributable to the acquisition are expensed as incurred. Identifiable assets, liabilities and contingent 
liabilities acquired or assumed are measured separately at their fair value as of the acquisition date, irrespective of the 
extent of any noncontrolling interests. The excess of (i) acquisition consideration, fair value of the noncontrolling 
interests and acquisition date fair value of any previously held equity interest in the acquiree over (ii) the fair value of the 
identifiable net assets of the acquiree, is recorded as goodwill. If the cost of acquisition is less than the fair value of the 
net assets of the subsidiary acquired, the difference is recognized directly in the consolidated statements of operations as 
a gain. 

The Company allocates the fair value of purchase consideration to the tangible assets acquired, liabilities assumed 
and intangible assets acquired based on their estimated fair values. The excess of the fair value of purchase consideration 
over the fair values of these identifiable assets and liabilities is recorded as goodwill. Such valuations require 
management to make significant estimates and assumptions, especially with respect to intangible assets. Significant 
estimates in valuing certain intangible assets may include, but are not limited to, future expected cash flows from 
acquired assets, timing and probability of success of clinical events and regulatory approvals, and assumptions on useful 
lives and discount rates. Management's estimates of fair value are based upon assumptions believed to be reasonable, but 
which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates. Additional 
information, such as that related to income tax and other contingencies, existing as of the acquisition date but unknown 
to us may become known during the remainder of the measurement period, not to exceed one year from the acquisition 
date, which may result in changes to the amounts and allocations recorded. 

Goodwill and other intangible assets 

Goodwill is as asset representing the future economic benefits arising from other assets acquired in a business 

combination that are not individually identified and separately recognized. The Company allocates the cost of an 
acquired entity to the assets acquired and liabilities assumed based on their estimated fair values at the date of 
acquisition. The excess of the purchase price for acquisitions over the fair value of the net assets acquired, including 
other intangible assets, is recorded as goodwill. Goodwill is not amortized, but is tested for impairment at least annually 
or more frequently if events or changes in circumstances would indicate a potential impairment. 

We have elected to first assess qualitative factors to determine whether it is more likely than not that the fair value 

of our reporting unit is less than its carrying amount, including goodwill. The qualitative assessment includes our 
evaluation of relevant events and circumstances affecting our single reporting unit, including macroeconomic, industry, 
and market conditions, our overall financial performance, and trends in the market price of our common stock. If 
qualitative factors indicate that it is more likely than not that our reporting unit’s fair value is less than its carrying 
amount, then we will perform the quantitative impairment test by comparing our reporting unit’s carrying amount, 
including goodwill, to its fair value. If the carrying amount of our reporting unit exceeds its fair value, an impairment 
loss will be recognized in an amount equal to that excess. For the year ended December 31, 2017, we determined that 
there were no indicators of impairment of our goodwill. 

Intangible assets acquired through business acquisitions are recognized as assets separate from goodwill and are 
measured at fair value upon acquisition. Acquired identifiable intangible assets consist of the distribution rights with 
respect to approved cancer therapies licensed from Celgene, ABRAXANE®, REVLIMID®, and VIDAZA®, and its 
investigational agent CC-122 and are amortized on a straight-line basis over the estimated useful lives of the assets, 
which is 10 years. 

Intangible assets with finite useful lives are tested for impairment when events or circumstances occur that could 
indicate that the carrying amount of an asset may not be recoverable. When these events occur, the Group evaluates the 
recoverability of the intangible assets by comparing the carrying amount of the assets to the future undiscounted cash 
flows expected to result from the use of the assets and their eventual disposition. If the sum of the expected undiscounted 
cash flows is less than the carrying amount of the assets, the Group recognizes an impairment loss based on the excess of 

F-12 

 
 
 
 
 
 
 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

the carrying amount of the assets over their fair value. Fair value is generally determined by discounting the cash flows 
expected to be generated by the assets, when the market prices are not readily available. For the year ended December 
31, 2017, we determined that there were no indicators of impairment of our other intangible assets. 

Impairment of long-lived assets 

Long-lived assets are reviewed for impairment in accordance with authoritative guidance for impairment or disposal 

of long-lived assets. Long-lived assets are reviewed for events or changes in circumstances, which indicate that their 
carrying value may not be recoverable. Long-lived assets are reported at the lower of carrying amount or fair value less 
cost to sell. For the years ended December 31, 2017, 2016 and 2015, there was no impairment of the value of the 
Company’s long-lived assets. 

Fair value measurements 

Fair value of financial instruments 

Financial instruments of the Company primarily include cash and cash equivalents, short-term investments, 
accounts receivable, long-term bank loan, Shareholder Loan (as defined in Note 16) and accounts payable. As of 
December 31, 2017 and 2016, the carrying values of cash and cash equivalents, accounts receivable and accounts 
payable approximated their fair values due to the short-term maturity of these instruments. The short-term investments 
represented the available-for-sale debt securities and time deposits. The available-for-sale debt securities are recorded at 
fair value based on quoted prices in active markets with unrealized gain or loss recorded in other comprehensive income 
or loss. The long-term bank loan and Shareholder Loan approximate their fair value due to the fact that the related 
interest rates approximate the rates currently offered by financial institutions for similar debt instrument of comparable 
maturities. The warrants were recorded at fair value as determined on the respective issuance dates and subsequently 
adjusted to the fair value at each reporting date. The warrants issued prior to the IPO relating to the convertible 
promissory notes and the option to purchase shares by rental deferral were exercised in 2016. The Company determined 
the exercise date fair value of the warrants and option using the intrinsic value, which equals to the difference between 
the share price at the IPO closing date and the exercise price, as the exercise dates were immediately prior to or very 
close to the IPO closing date. 

The Company applies ASC topic 820 (“ASC 820”), Fair Value Measurements and Disclosures, in measuring fair 

value. ASC 820 defines fair value, establishes a framework for measuring fair value and requires disclosures to be 
provided on fair value measurement. ASC 820 establishes a three-tier fair value hierarchy, which prioritizes the inputs 
used in measuring fair value as follows: 

Level 1—Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active 

markets. 

Level 2—Include other inputs that are directly or indirectly observable in the marketplace. 

Level 3—Unobservable inputs which are supported by little or no market activity. 

ASC 820 describes three main approaches to measuring the fair value of assets and liabilities: (1) market approach; 

(2) income approach and (3) cost approach. The market approach uses prices and other relevant information generated 
from market transactions involving identical or comparable assets or liabilities. The income approach uses valuation 
techniques to convert future amounts to a single present value amount. The measurement is based on the value indicated 
by current market expectations about those future amounts. The cost approach is based on the amount that would 
currently be required to replace an asset. 

F-13 

 
 
 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

Financial instruments measured at fair value on a recurring basis 

The following tables set forth assets and liabilities measured at fair value on a recurring basis as of December 31, 

2017 and 2016: 

  Quoted Price 
in Active 
  Market for 
Identical 
Assets 
(Level 1) 
$ 

  Significant   
  Other 
  Observable    Unobservable 

  Significant 

Inputs 
     (Level 2)      
$ 

As of December 31, 2017 

Short-term investment (note 5): 

U.S. Treasury securities . . . . . . . . . . . . . . . . . . . . . . . . .     
U.S. agency securities . . . . . . . . . . . . . . . . . . . . . . . . . .     
Time deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     

 561,327  
 17,663  
 18,924  

Cash equivalents 

Money market funds  . . . . . . . . . . . . . . . . . . . . . . . . . . .     
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     

 44,730  
 642,644  

 —  
 —  
 —  

 —  
 —  

Inputs 
(Level 3) 
$ 

 — 
 — 
 — 

 — 
 — 

As of December 31, 2016 

Short-term investment (note 5): 

  Quoted Price 

in Active 
  Market for 
Identical 
Assets 
(Level 1) 
$ 

  Significant   
  Other 
  Significant 
  Observable   Unobservable

Inputs 
      (Level 2)       
$ 

Inputs 
(Level 3) 
$ 

U.S. treasury securities  . . . . . . . . . . . . . . . . . . . . . . . . .    

 280,660  

Cash equivalents 

Money market funds  . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    

 44,052  
 324,712  

 —  

 —  
 —  

 — 

 — 
 — 

Revenue recognition 

Product revenue 

Revenues from product sales are recognized when persuasive evidence of an arrangement exists, delivery has 

occurred and title of the product and associated risk of loss has transferred to the customer, the price is fixed or 
determinable, collection from the customer has been reasonably assured, and returns and allowances can be reasonably 
estimated. Product sales are recorded net of estimated rebates, estimated product returns and other deductions. 
Provisions for estimated reductions to revenue are provided for in the same period the related sales are recorded and are 
based on the sales terms, historical experience and trend analysis. 

Rebates are offered to distributors, consistent with pharmaceutical industry practices. The Company records a 
provision for rebates at the time of sale based on contracted rates and historical redemption rates. Assumptions used to 
establish the provision include the level of distributor inventories, sales volumes and contract pricing and estimated 
acceptance of government pricing or reimbursement amounts (such as provincial acceptance of the National 
Reimbursement Drug List pricing in the PRC). The Company regularly reviews the information related to these 
estimates and adjust the provision accordingly. 

The Company bases its sales returns allowance on estimated distributor inventories, customer demand as reported 

by third-party sources, and actual returns history, as well as other factors, as appropriate. If the historical data the 

F-14 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

Company uses to calculate these estimates do not properly reflect future returns, then a change in the allowance would 
be made in the period in which such a determination is made and revenues in that period could be materially affected. 
Any changes from the historical trend rates are considered in determining the current sales return allowance. To date, 
sales returns have not been significant. 

Collaboration revenue 

The Company recognizes revenues from research and development collaborative arrangements when persuasive 
evidence of an arrangement exists, delivery has occurred or services have been rendered, the fee is fixed or determinable, 
and there is reasonable assurance that the related amounts are collectible in accordance with ASC 605, Revenue 
Recognition (“ASC 605”). The Company’s collaborative arrangements may contain multiple elements, including grants 
of licenses to intellectual property rights, agreement to provide research and development services and other 
deliverables. The deliverables under such arrangements are evaluated under ASC 605-25, Multiple-Element 
Arrangements. Pursuant to ASC 605-25, each required deliverable is evaluated to determine whether it qualifies as a 
separate unit of accounting based on whether the deliverable has “stand-alone value” to the customer. The collaborative 
arrangements do not include a right of return for any deliverable. The arrangement’s consideration that is fixed or 
determinable, excluding contingent payments, is then allocated to each separate unit of accounting based on the relative 
selling price of each deliverable. The relative selling price for each deliverable is determined using vendor specific 
objective evidence (“VSOE”) of selling price or third-party evidence (“TPE”) of selling price if VSOE does not exist. If 
neither VSOE nor TPE exists, the Company uses the best estimate of the selling price (“BESP”) for the deliverable. In 
general, the consideration allocated to each unit of accounting is recognized as the related goods or services are 
delivered, limited to the consideration that is not contingent upon future deliverables. Non-refundable payments received 
before all of the relevant criteria for revenue recognition are satisfied are recorded as advances from customers. 

Upfront non-refundable payments for licensing the Company’s intellectual property are evaluated to determine if the 

licensee can obtain stand-alone value from the license separate from the value of the research and development services 
and other deliverables in the arrangement to be provided by the Company. The Company acts as the principal under its 
arrangements and licensing intellectual property is part of its ongoing major or central operations. The license right is not 
contingent upon the delivery of additional items or meeting other specified performance conditions. Therefore, when 
stand-alone value of the license is determinable, the allocated consideration is recognized as collaboration revenue upon 
delivery of the license rights. 

The Company acts as the principal under its collaboration arrangements, and research and development services are 

also part of its ongoing major or central operations. The Company recognizes the deferred consideration allocated to 
research and development services as collaboration revenue when delivery or performance of such services occurs and 
R&D reimbursement revenue for revenue attributable to the clinical trials that Celgene has opted into. 

Product development, royalties and commercial event payments (collectively, “target payments”) under 
collaborative arrangements are triggered either by the results of the Company’s research and development efforts, 
achievement of regulatory goals or by specified sales results by a third-party collaborator. Under ASC 605-28,  
Milestone Method of Revenue Recognition, an accounting policy election can be made to recognize a payment that is 
contingent upon the achievement of a substantive milestone in its entirety in the period in which the milestone is 
achieved. The Company elected not to adopt the milestone method of revenue recognition under ASC 605-28. 

Targets related to the Company’s development-based activities may include initiation of various phases of clinical 
trials and applications and acceptance for product approvals by regulatory agencies. Due to the uncertainty involved in 
meeting these development-based targets, the Company would account for development-based targets as collaboration 
revenue upon achievement of the respective development target. Royalties based on reported sales of licensed products 
will be recognized as collaboration revenue based on contract terms when reported sales are reliably measurable and 
collectability is reasonably assured. Targets related to commercial activities may be triggered upon events such as first 

F-15 

 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

commercial sale of a product or when sales first achieve a defined level. Since these targets would be achieved after the 
completion of the Company’s development activities, the Company would account for the commercial event targets in 
the same manner as royalties, with collaboration revenue recognized upon achievement of the target. 

Research and development expenses 

Research and development expenses represent costs associated with the collaborative arrangements, which primarily 

include (i) payroll and related costs (including share-based compensation) associated with research and development 
personnel, (ii) costs related to clinical trials and preclinical testing of the Company’s technologies under development, 
(iii) costs to develop the product candidates, including raw materials and supplies, product testing, depreciation, and 
facility related expenses, (iv) expenses for research services provided by universities and contract laboratories, including 
sponsored research funding, and (v) other research and development expenses. Research and development expenses are 
charged to expense as incurred when these expenditures relate to the Company’s research and development services and 
have no alternative future uses. 

Clinical trial costs are a significant component of the Company’s research and development expenses. The 
Company has a history of contracting with third parties that perform various clinical trial activities on behalf of the 
Company in the ongoing development of the Company’s product candidates. Expenses related to clinical trials are 
accrued based on the Company’s estimates of the actual services performed by the third parties for the respective period. 
If the contracted amounts are modified (for instance, as a result of changes in the clinical trial protocol or scope of work 
to be performed), the Company will modify the related accruals accordingly on a prospective basis. Revisions in the 
scope of a contract are charged to expense in the period in which the facts that give rise to the revision become 
reasonably certain. There were no material adjustments for a change in estimate to research and development expenses 
in the accompanying consolidated financial statements for the years ended December 31, 2017, 2016 and 2015. 

Government grants 

Government financial incentives that involve no conditions or continuing performance obligations of the Company 

are recognized as other non-operating income upon receipt. In the event government grants or incentives involve 
continuing performance obligations, the Company will capitalize the payment as a liability and defer the related income 
over the performance period. 

Leases 

Leases are classified at the inception date as either a capital lease or an operating lease. The Company assesses a 
lease to be a capital lease if any of the following conditions exist: (a) ownership is transferred to the lessee by the end of 
the lease term, (b) there is a bargain purchase option, (c) the lease term is at least 75% of the property’s estimated 
remaining economic life or (d) the present value of the minimum lease payments at the beginning of the lease term is 
90% or more of the fair value of the leased property to the lessor at the inception date. A capital lease is accounted for as 
if there was an acquisition of an asset and an incurrence of an obligation at the inception of the lease. The Company has 
no capital leases for the years presented. 

All other leases are accounted for as operating leases wherein rental payments are expensed on a straight-line basis 

over the periods of their respective lease terms. The Company leases office space, employee accommodation and 
manufactory space under operating lease agreements. Certain of the lease agreements contain rent holidays. Rent 
holidays are considered in determining the straight-line rent expense to be recorded over the lease term. The lease term 
begins on the date of initial possession of the lease property for purposes of recognizing lease expense on straight-line 
basis over the term of the lease. 

F-16 

 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

Comprehensive loss 

Comprehensive loss is defined as the changes in equity of the Company during a period from transactions and other 

events and circumstances excluding transactions resulting from investments by owners and distributions to owners. 
Among other disclosures, ASC 220, Comprehensive Income, requires that all items that are required to be recognized 
under current accounting standards as components of comprehensive loss be reported in a financial statement that is 
displayed with the same prominence as other financial statements. For each of the periods presented, the Company’s 
comprehensive loss includes net loss, foreign currency translation adjustments and unrealized holding losses associated 
with the available-for-sale securities, and is presented in the consolidated statements of comprehensive loss. 

Share-based compensation 

Awards granted to employees 

The Company applies ASC 718, Compensation—Stock Compensation (“ASC 718”), to account for its employee 
share-based payments. In accordance with ASC 718, the Company determines whether an award should be classified 
and accounted for as a liability award or equity award. All the Company’s grants of share-based awards to employees 
were classified as equity awards and are recognized in the financial statements based on their grant date fair values. 
Specifically, the grant date fair value of share options is calculated using an option pricing model. The fair value of 
restricted shares and restricted share units are based on the closing market price of our common stock on the NASDAQ 
Global Select Market on the date of grant. The Company has elected to recognize compensation expense using the 
straight-line method for all employee equity awards granted with graded vesting based on service conditions provided 
that the amount of compensation cost recognized at any date is at least equal to the portion of the grant-date value of the 
options that are vested at that date. The Company uses the accelerated method for all awards granted with graded vesting 
based on performance conditions. To the extent the required vesting conditions are not met resulting in the forfeiture of 
the share-based awards, previously recognized compensation expense relating to those awards are reversed. ASC 718 
requires forfeitures to be estimated at the time of grant and revised, if necessary, in the subsequent period if actual 
forfeitures differ from initial estimates. 

Forfeiture rates are estimated based on historical and future expectations of employee turnover rates and are 
adjusted to reflect future changes in circumstances and facts, if any. Share-based compensation expense is recorded net 
of estimated forfeitures such that expense is recorded only for those share-based awards that are expected to vest. To the 
extent the Company revises these estimates in the future, the share-based payments could be materially impacted in the 
period of revision, as well as in following periods. The Company, with the assistance of an independent third-party 
valuation firm, determined the estimated fair value of the stock options granted to employees using the binomial option 
pricing model. 

Awards granted to non-employees 

The Company has accounted for equity instruments issued to non-employees in accordance with the provisions of 

ASC 718 and ASC 505, Equity. All transactions in which goods or services are received in exchange for equity 
instruments are accounted for based on the fair value of the consideration received or the fair value of the equity 
instrument issued, whichever is more reliably measurable. The measurement date of the fair value of the equity 
instrument issued is the date on which the counterparty’s performance is completed as there is no associated 
performance commitment. The expense is recognized in the same manner as if the Company had paid cash for the 
services provided by the non-employees in accordance with ASC 505-50, Equity-based payments to non-employees. The 
Company estimated the fair value of share options granted to non-employees using the same method as employees. 

F-17 

 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

Modification of awards 

A change in any of the terms or conditions of the awards is accounted for as a modification of the award. 

Incremental compensation cost is measured as the excess, if any, of the fair value of the modified award over the fair 
value of the original award immediately before its terms are modified, measured based on the fair value of the awards 
and other pertinent factors at the modification date. For vested awards, the Company recognizes incremental 
compensation cost in the period the modification occurs. For unvested awards, the Company recognizes over the 
remaining requisite service period, the sum of the incremental compensation cost and the remaining unrecognized 
compensation cost for the original award on the modification date. If the fair value of the modified award is lower than 
the fair value of the original award immediately before modification, the minimum compensation cost the Company 
recognizes is the cost of the original award. 

Income taxes 

The Company uses the liability method of accounting for income taxes. Under this method, deferred tax assets and 

liabilities are determined based on the differences between the financial reporting and the tax bases of assets and 
liabilities and are measured using enacted tax rates that will be in effect when the differences are expected to reverse. A 
valuation allowance is provided when it is more likely than not that some portion or all of a deferred tax asset will not be 
realized. 

In accordance with Accounting Standards Update (“ASU”) 2015-17, all deferred income tax assets and liabilities are 

classified as non-current on the consolidated balance sheets. 

The Company evaluates its uncertain tax positions using the provisions of ASC 740, Income Taxes, which 

prescribes a recognition threshold that a tax position is required to meet before being recognized in the financial 
statements. The Company recognizes in the financial statements the benefit of a tax position which is “more likely than 
not” to be sustained under examination based solely on the technical merits of the position assuming a review by tax 
authorities having all relevant information. Tax positions that meet the recognition threshold are measured using a 
cumulative probability approach, at the largest amount of tax benefit that has a greater than fifty percent likelihood of 
being realized upon settlement. It is the Company’s policy to recognize interest and penalties related to unrecognized tax 
benefits, if any, as a component of income tax expense. 

Loss per share 

Loss per share is calculated in accordance with ASC 260, Earnings per Share. Basic loss per ordinary share is 
computed by dividing net loss attributable to ordinary shareholders by the weighted average number of ordinary shares 
outstanding during the period using the two-class method. Under the two-class method, net income is allocated between 
ordinary shares and participating securities based on dividends declared (or accumulated) and participating rights in 
undistributed earnings as if all the earnings for the reporting period had been distributed. The Company’s convertible 
preferred shares and restricted shares are participating securities because they have contractual rights to share in the 
profits of the Company. 

However, both the convertible preferred shares and restricted shares do not have contractual rights and obligations 

to share in the losses of the Company. For the periods presented herein, the computation of basic loss per share using the 
two-class method is not applicable as the Company is in a net loss position. 

Diluted loss per share is calculated by dividing net loss attributable to ordinary shareholders as adjusted for the 
effect of dilutive ordinary equivalent shares, if any, by the weighted average number of ordinary and dilutive ordinary 
equivalent shares outstanding during the period. Ordinary equivalent shares consist of the ordinary shares issuable upon 
the conversion of the Company’s convertible preferred shares using the if-converted method, and ordinary shares 
issuable upon the conversion of the share options and unvested restricted shares, using the treasury stock method. 

F-18 

 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

Ordinary share equivalents are excluded from the computation of diluted loss per share if their effects would be anti-
dilutive. Basic and diluted loss per ordinary share is presented in the Company’s consolidated statements of operations. 

Segment information 

In accordance with ASC 280, Segment Reporting, the Company’s chief operating decision maker, the Chief 
Executive Officer, reviews the consolidated results when making decisions about allocating resources and assessing 
performance of the Company as a whole and hence, the Company has only one reportable segment. The Company does 
not distinguish between markets or segments for the purpose of internal reporting. 

Concentration of risks 

Concentration of credit risk 

Financial instruments that are potentially subject to credit risk consist of cash and cash equivalents and short-term 

investments. The carrying amounts of cash and cash equivalents and short-term investments represent the maximum 
amount of loss due to credit risk. As of December 31, 2017 and 2016, $239,602 and $87,514 were deposited with 
various major reputable financial institutions located in the PRC and international financial institutions outside of the 
PRC. The deposits placed with financial institutions are not protected by statutory or commercial insurance. In the event 
of bankruptcy of one of these financial institutions, the Company may be unlikely to claim its deposits back in full. 
Management believes that these financial institutions are of high credit quality and continually monitors the credit 
worthiness of these financial institutions. As of December 31, 2017 and 2016, the Company had short-term investments 
amounting to $597,914 and $280,660, respectively. 

At December 31, 2017, the Company’s short-term investments comprised primarily of U.S. treasury securities, U.S. 
agency securities and time deposits. The Company believes that U.S. treasury securities, U.S. agency securities and time 
deposits are of high credit quality and continually monitor the credit worthiness of these institutions. 

Customer concentration risk 

For the year ended December 31, 2017, substantially all of the Company's revenue has been generated from Celgene 

and our product distributor in China. For the year ended December 31, 2016 and 2015, substantially all of the 
Company’s revenue has been generated solely from one customer, Merck KGaA, Darmstadt Germany.  

Business, customer, political, social and economic risks 

The Company participates in a dynamic biopharmaceuticals industry and believes that changes in any of the 

following areas could have a material adverse effect on the Company’s future financial position, results of operations or 
cash flows: changes in the overall demand for services and products; competitive pressures due to new entrants; 
advances and new trends in new drugs and industry standards; changes in clinical research organizations; changes in 
certain strategic relationships or customer relationships; regulatory considerations; intellectual property considerations; 
and risks associated with the Company’s ability to attract and retain employees necessary to support its growth. The 
Company’s operations could be also adversely affected by significant political, economic and social uncertainties in the 
PRC. 

Currency convertibility risk 

A significant portion of the Company’s expenses, assets and liabilities are denominated in RMB. On January 1, 

1994, the PRC government abolished the dual rate system and introduced a single rate of exchange as quoted daily by 
the People’s Bank of China (the “PBOC”). However, the unification of the exchange rates does not imply that the RMB 
may be readily convertible into U.S. dollar or other foreign currencies. All foreign exchange transactions continue to 

F-19 

 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

take place either through the PBOC or other banks authorized to buy and sell foreign currencies at the exchange rates 
quoted by the PBOC. Approvals of foreign currency payments by the PBOC or other institutions require submitting a 
payment application form together with suppliers’ invoices, shipping documents and signed contracts. 

Additionally, the value of the RMB is subject to changes in central government policies and international economic 

and political developments affecting supply and demand in the PRC foreign exchange trading system market. 

Foreign currency exchange rate risk 

From July 21, 2005, the RMB is permitted to fluctuate within a narrow and managed band against a basket of 
certain foreign currencies. For RMB against U.S. dollar, there was appreciation of approximately 6.5%, depreciation of 
approximately 6.3% and depreciation of approximately 4.4%, in the year ended December 31, 2017, 2016 and 2015. It is 
difficult to predict how market forces or PRC or U.S. government policy may impact the exchange rate between the 
RMB and the U.S. dollar in the future. 

To the extent that the Company needs to convert U.S. dollar into RMB for capital expenditures and working capital 
and other business purposes, appreciation of RMB against U.S. dollar would have an adverse effect on the RMB amount 
the Company would receive from the conversion. Conversely, if the Company decides to convert RMB into U.S. dollar 
for the purpose of making payments for dividends on ordinary shares, strategic acquisitions or investments or other 
business purposes, appreciation of U.S. dollar against RMB would have a negative effect on the U.S. dollar amount 
available to the Company. In addition, a significant depreciation of the RMB against the U.S. dollar may significantly 
reduce the U.S. dollar equivalent of the Company’s earnings or losses. 

Recent accounting pronouncements 

In May 2014, the Financial Accouting Standards Board (“FASB”) issued ASU No. 2014-09, Revenue from 

Contracts with Customers (Topic 606), or ASU 2014-09. Subsequently, the FASB issued ASU 2015-14, Revenue from 
Contracts with Customers (Topic 606), which adjusted the effective date of ASU 2014-09; ASU No. 2016-08, Revenue 
from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus 
Net), which amends the principal-versus-agent implementation guidance and illustrations in ASU 2014-09; ASU 
No. 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and 
Licensing, which clarifies identifying performance obligations and licensing implementation guidance and illustrations 
in ASU 2014-09; ASU No. 2016-12, Revenue from Contracts with Customers (Topic 606): Narrow-Scope 
Improvements and Practical Expedients, which addresses implementation issues and is intended to reduce the cost and 
complexity of applying the new revenue standard in ASU 2014-09; ASU No. 2017-13, Revenue Recognition (Topic 
605), Revenue from Contracts with Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842): Amendments 
to SEC Paragraphs Pursuant to the Staff Announcement at the July 20, 2017 EITF Meeting and Rescission of Prior SEC 
Staff Announcements and Observer Comments (SEC Update), which codifies recent announcements by the Securities 
and Exchange Commission, or SEC, staff; and ASU No. 2017-14, Income Statement—Reporting Comprehensive Income 
(Topic 220), Revenue Recognition (Topic 605), and Revenue from Contracts with Customers (Topic 606) (SEC Update), 
which adds ASC 606-10-S25-1 as a result of SEC Release 33-10403, or collectively, the Revenue ASUs. The Revenue 
ASUs provide an accounting standard for a single comprehensive model for use in accounting for revenue arising from 
contracts with customers, and supersedes most current revenue recognition guidance. The accounting standard is 
effective for interim and annual periods beginning after December 15, 2017, with an option to early adopt for interim 
and annual periods beginning after December 15, 2016. The guidance permits two methods of adoption: retrospectively 
to each prior reporting period presented (the full retrospective method), or retrospectively with the cumulative effect of 
initially applying the guidance recognized at the date of initial application (the modified retrospective method). 

F-20 

 
 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

We adopted the new standard effective January 1, 2018 under the modified retrospective method. During the fourth 

quarter of 2017, we substantially completed our assessment over the impact that this new standard will have on our 
consolidated balance sheets and in particular, the variable consideration related to our collaboration agreements with 
Celgene and Merck KGaA, Darmstadt Germany. We preliminarily expect to recognize an adjustment of 
approximately $16,300 to accumulated deficit on January 1, 2018 to reflect the cumulative effect of the accounting 
changes made upon the adoption of the standard related to the Celgene collaboration. The finalization of our assessment 
may result in significant changes to our estimates that may materially impact our preliminary estimate of the cumulative 
effect. 

In February 2016, the FASB issued ASU No. 2016-02, Leases, which requires lessees to recognize assets and 

liabilities related to lease arrangements longer than 12 months on the balance sheet. This standard also requires 
additional disclosures by lessees and contains targeted changes to accounting by lessors. The updated guidance is 
effective for interim and annual periods beginning after December 15, 2018, and early adoption is permitted. The 
recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee have not 
significantly changed from previous GAAP. The Company is currently evaluating the financial statement impact of 
adoption. 

In March 2016, the FASB issued ASU No. 2016-09, Improvements to Employee Share-Based Payment Accounting. 

Key provisions of the new standard include requiring excess tax benefits and shortfalls to be recorded as income tax 
benefit or expense in the income statement, rather than in equity, and permitting an election to record the impact of pre-
vesting forfeitures as they occur. The Company adopted ASU 2016-09 on January 1, 2017. The Company assessed and 
determined that the impact from adoption was not material. Furthemore, the Company did not change its method for 
estimating and applying forfeiture rates for its share-based awards. 

In October 2016, the FASB issued ASU No. 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets 

Other Than Inventory, which requires the recognition of the income tax consequences of an intra-entity transfer of an 
asset, other than inventory, when the transfer occurs. The Company will adopt ASU 2016-16 in its first quarter of 2018 
utilizing the modified retrospective adoption method. The ultimate impact of adopting ASU 2016-16 will depend on the 
balance of intellectual property transferred between its subsidiaries as of the adoption date. The Company will recognize 
incremental deferred income tax expense thereafter as these deferred tax assets are utilized. 

In January 2017, the FASB issued ASU No. 2017-01, Business Combinations: Clarifying the Definition of a 

Business. The new standard requires an entity to evaluate if substantially all the fair value of the gross assets acquired is 
concentrated in a single identifiable asset or a group of similar identifiable assets. If so, the set would not be considered a 
business. The new standard also requires a business to include at least one substantive process and narrows the definition 
of outputs. The new standard is effective for interim and annual periods beginning on January 1, 2018, and may be 
adopted earlier. The Company elected to early adopt the updated guidance. The standard is applied prospectively to any 
transaction occurring on or after the adoption date. The Company evaluated the acquisition of 100% of the equity 
interests of Celgene Pharmaceutical (Shanghai) Co., Ltd. (“Celgene Shanghai”) under the new guidance, and determined 
that the transaction represents a business combination, as disclosed further in Note 4. 

In January 2017, the FASB issued ASU No. 2017-04, Intangibles -- Goodwill and Other: Simplifying the Test for 

Goodwill Impairment. This ASU simplifies the test for goodwill impairment by removing Step 2 from the goodwill 
impairment test. Companies will now perform the goodwill impairment test by comparing the fair value of a reporting 
unit with its carrying amount, recognizing an impairment charge for the amount by which the carrying amount exceeds 
the reporting unit's fair value not to exceed the total amount of goodwill allocated to that reporting unit. An entity still 
has the option to perform the qualitative assessment for a reporting unit to determine if the quantitative impairment test 
is necessary. The amendments in this update are effective for goodwill impairment tests in fiscal years beginning after 
December 15, 2019, with early adoption permitted for goodwill impairment tests performed after January 1, 2017. The 

F-21 

 
 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

Company elected to early adopt this ASU, and there was no material impact to the Company's consolidated financial 
statements.  

In May 2017, the FASB issued ASU No. 2017-09, Compensation – Stock Compensation: Scope of Modification 

Accounting. This standard provides clarity and reduces both (1) diversity in practice and (2) cost and complexity when 
applying the guidance in Topic 718, Compensation-Stock Compensation, to a change to the terms or conditions of a 
share-based payment award. The updated guidance is effective for interim and annual periods beginning after 
December 15, 2017, and early adoption is permitted. The adoption of this ASU in the first quarter of 2018 is not 
expected to have a material impact on the Company’s consolidated financial statements. 

3. Research and development collaborative arrangements 

To date, the Company’s collaboration revenue has consisted of (1) upfront license fees and reimbursed research and 
development revenue from its collaboration agreement with Celgene on the Company’s investigational anti-programmed 
cell death protein1 (“PD-1”) inhibitor, tislelizumab, and (2) upfront license fees, reimbursed research and development 
expenses and milestone payments from its collaboration agreement with Merck KGaA, Darmstadt Germany on 
pamiparib and lifirafenib. 

The following table summarizes total collaboration revenue recognized for the years ended December 31, 2017, 

2016 and 2015: 

$ 
 — 
License revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      211,391   
Research and development service revenue . . . . . . . . . . . . . . . . . . . . .   
 1,070     8,816 
 2,568  
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      213,959     1,070     8,816 

$ 
 —   

  Year Ended December 31,  
     2015 

     2016 

2017 
$ 

Celgene and Celgene Switzerland 

On July 5, 2017, the Company entered into a license agreement with Celgene Switzerland pursuant to which the 
Company granted to the Celgene parties an exclusive right to develop and commercialize the Company’s investigational 
PD-1 inhibitor, tislelizumab, in all fields of treatment, other than hematology, in the United States, Europe, Japan and the 
rest of world other than Asia (the “PD-1 License Agreement”). In connection with the closing of the transactions on 
August 31, 2017, the Company, Celgene and Celgene Switzerland amended and restated the PD-1 License Agreement 
(the “A&R PD-1 License Agreement”) to, among other things, clarify the parties’ responsibilities relating to the 
conducting and funding of certain global registration clinical trials and clarify the scope of the regulatory materials 
transferred by BeiGene to Celgene. 

Under the terms of the A&R PD-1 License Agreement, Celgene agreed to pay the Company $263,000 in upfront 
non-refundable fees, of which $92,050 was paid in the third quarter of 2017 and the remaining $170,950 was paid in 
December 2017.  In addition, subsequent to the completion of the research and development phase of the collaboration, 
the Company may be eligible to receive product development milestone payments based on the successful achievement 
of development and regulatory goals, commercial milestone payments based on the successful achievement of 
commercialization goals, and royalty payments based on a predetermined percentage of Celgene and Celgene 
Switzerland’s aggregate annual net sales of all products in their territory for a period not to exceed the latest of the 
expiration of the last valid patent claim, the expiration of regulatory exclusivity or 12 years from the date of the first 
commercial sale on a product-by-product and country-by-country basis. The Company allocated $13,000 of upfront fees 
to the fair value of assets related to the Company’s acquisition of Celgene Shanghai, a wholly-owned subsidiary of 
Celgene Holdings East Corporation established under the laws of China, which was completed contemporaneously with 
the A&R PD-1 License Agreement. 

F-22 

 
 
 
 
 
 
 
 
 
 
    
 
 
 
 
 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

In addition to the exclusive right to develop and commercialize tislelizumab, the terms of the A&R PD-1 License 

Agreement provide Celgene with the right to collaborate with the Company on the development of tislelizumab for 
specified indications, including required participation on a joint development committee and a joint steering committee 
as well as a joint commercialization committee upon achievement of commercialization. The joint development and joint 
steering committees are formed by an equal number of representatives from the Company and Celgene and are 
responsible for reviewing and approving the development plan and budget for the development of tislelizumab for 
clinical studies associated with specified indications. Celgene will reimburse the Company for certain research and 
development costs at a cost plus agreed upon markup for the development of tislelizumab related to the clinical trials that 
Celgene opts into, as outlined in the development plan. 

Under ASC 605, the Company identified the following deliverables of the collaboration agreement with stand-alone 

value, which are accounted for as separate units of accounting:  (a) the license provided to Celgene for the exclusive 
right to develop and commercialize tislelizumab, in all fields of treatment, other than hematology, in the United States, 
Europe, Japan and the rest of world other than Asia (“the license”); and (b) the research and development services 
provided to Celgene to develop tislelizumab within specified indications (“R&D services”). For each deliverable, the 
Company determined the BESP and allocated the non-contingent consideration of $250,000 to the units of accounting 
using the relative selling price method. The consideration allocated to the license was recognized upon transfer of the 
license to Celgene at contract inception and the consideration allocated to the R&D services will be recognized over the 
term of the respective clinical studies for the specified indications. 

For the payments associated with the defined developmental, regulatory, and commercialization goals, the Company 
determined that upon achievement of the developmental, regulatory, and commercialization goals, such payments will be 
allocated to the separate deliverables using the initial allocation based on the relative selling price method.  Further, the 
sales-based milestones and royalty payments will be recognized when reported sales are reliably measurable and 
collectability is reasonably assured. 

For the year ended December 31, 2017, the Company recognized $211,391 as license revenue within collaboration 
revenue in the Company’s consolidated statements of operations.  The consideration allocated to the R&D services was 
$38,609 and will be recognized over the term of the respective clinical studies for the specified indications, of which 
$1,568 is recognized as research and development revenue in current period and $37,041 is recorded as deferred revenue 
in balance sheet as of December 31, 2017.  

Merck KGaA, Darmstadt Germany 

In 2013, the Company entered into a license agreement with Merck KGaA, Darmstadt Germany for lifirafenib, 

which was amended and restated in 2013 and 2015, in which it granted to Merck KGaA, Darmstadt Germany an 
exclusive license to develop, manufacture, and, in certain circumstances, commercialize lifirafenib outside of the PRC, 
and Merck KGaA Darmstadt Germany granted the Company an exclusive license to develop, manufacture and 
commercialize lifirafenib in the PRC (the “PRC Territory”). In March 2017, the Company regained the worldwide rights 
to lifirafenib after Merck KGaA, Darmstadt Germany informed the Company that it would not exercise a continuation 
option, and thus, the ex-PRC portion of the agreements terminated in their entirety, except for certain provisions that will 
survive the termination. In addition, the Company is eligible for $14,000 of additional payments upon the successful 
achievement of pre-specified milestones in the PRC Territory. In consideration for the licenses Merck KGaA, Darmstadt 
Germany granted to the Company, the Company has agreed to pay Merck KGaA, Darmstadt Germany a high single-
digit royalty on aggregate annual net sales of lifirafenib products in the PRC for a period not to exceed ten years from 
the date of the first commercial sale. 

In 2013, the Company entered into a license agreement with Merck KGaA, Darmstadt Germany for pamiparib, in 

which it granted to Merck KGaA, Darmstadt Germany an exclusive license to develop, manufacture, and, in certain 
circumstances, commercialize pamiparib outside of the PRC, and Merck KGaA Darmstadt Germany granted the 

F-23 

 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

Company an exclusive license to develop, manufacture and commercialize pamiparib in the PRC Territory. On 
October 1, 2015, the Company entered into a purchase of rights agreement with Merck KGaA, Darmstadt Germany, 
pursuant to which the Company purchased from Merck KGaA, Darmstadt Germany all of its exclusive rights to 
pamiparib in the ex-PRC territories for a consideration of $10,000, and reduced the future milestone payments the 
Company is eligible to receive under the PRC license agreement. The repurchase consideration of $10,000 associated 
with the reacquisition of the rights to pamiparib was charged to research and development expenses as incurred because 
the rights have no alternative future use. As Merck KGaA, Darmstadt Germany has no further rights in the ex-PRC 
territory under the collaborative agreements, the deferred revenue previously received from Merck KGaA, Darmstadt 
Germany, amounting to $3,018, was offset against the aforementioned repurchase consideration. 

In December 2017, the Company achieved the milestone for dosing a patient in the first Phase 2 clinical trial of 
pamiparib in the PRC Territory, and the related $1,000 milestone payment received in January 2018, was recognized as 
research and development services revenue in year ended December 31, 2017. No other development based targets have 
been achieved and none of the products have been approved. Hence, no revenue has been recognized related to royalties 
or commercial event targets in any of the periods presented. In addition, no payments, except for the repurchase 
consideration of $10,000, have been made to the collaborator for any of the periods presented. 

4. Business combination 

On August 31, 2017, BeiGene HK acquired 100% of the equity interests of Celgene Shanghai, a wholly-owned 
subsidiary of Celgene Holdings East Corporation established under the laws of the PRC. Celgene Shanghai is in the 
business of, among other things, providing marketing and promotional services in connection with certain 
pharmaceutical products manufactured by Celgene. The name of Celgene Shanghai has been changed to BeiGene 
Pharmaceutical (Shanghai). 

On July 5, 2017, BeiGene and a wholly-owned subsidiary of Celgene, Celgene Logistics Sàrl (“Celgene Logistics”), 

entered into a license agreement pursuant to which BeiGene has been granted the right to exclusively distribute and 
promote Celgene’s approved cancer therapies, ABRAXANE®, REVLIMID®, and VIDAZA®, and its investigational 
agent CC-122 in clinical development (the “Distribution Rights”), in China excluding Hong Kong, Macau and Taiwan 
(the “Chinese License Agreement”). The China License Agreement became effective on August 31, 2017 
contemporaneously with the closing of the acquisition of Celgene Shanghai and the A&R PD-1 License Agreement. 

The Company evaluated the acquisition of the Celgene Shanghai equity and the distribution rights acquired under 
ASU No. 2017-01, Business Combinations: Clarifying the Definition of a Business. Because substantially all of the value 
of the acquisition did not relate to a similar group of assets and the business contained both inputs and processes 
necessary to manage products and provide economic benefits directly to its owners, it was determined that the 
acquisition represents a business combination. Therefore, the transaction has been accounted for using the acquisition 
method of accounting. This method requires that assets acquired and liabilities assumed in a business combination be 
recognized at their fair values as of the acquisition date. 

Share subscription agreement 

On August 31, 2017, the Company issued 32,746,416 of its ordinary shares to Celgene Switzerland for an aggregate 
purchase price of $150,000, or $4.58 per ordinary share, or $59.55 per ADS, pursuant to a subscription agreement dated 
July 5, 2017 by and between the Company and Celgene Switzerland (the “Share Subscription Agreement”). See Note 22 
for further discussion of the Share Subscription Agreement. 

Determination of purchase price 

The purchase price of Celgene Shanghai was calculated as $28,138, and is comprised of cash consideration of 
$4,532 and non-cash consideration of $23,606, related to the discount on ordinary shares issued to Celgene in connection 

F-24 

 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

with the Share Subscription Agreement. The discount was a result of the increase in fair value of the Company’s shares 
between the fixed price of $59.55 per ADS in the Share Subscription Agreement and the fair value per ADS as of 
August 31, 2017. The following summarizes the purchase price in the business combination (in thousands). 

Cash paid to acquire Celgene Shanghai. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    $ 
Discount on Share Subscription Agreement . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Total purchase price . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    $ 

       Purchase Price 
 4,532 
 23,606 
 28,138 

Purchase price allocation 

The following table summarized the estimated fair values of assets acquired and liabilities assumed (in thousands): 

Cash and cash equivalents  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   $ 
Other current assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Property and equipment, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Intangible assets  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Deferred tax asset . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Total identifiable assets  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

 24,448 
 518 
 204 
 7,500 
 1,069 
 33,739 

Amount 

Current liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      
Total liabilities assumed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

 (5,710)
 (5,710)

Goodwill  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Total fair value of consideration transferred . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $ 

 109 
 28,138 

The purchase price allocation for this acquisition is preliminary. The fair value estimates for the assets acquired and 

liabilities assumed are subject to change as additional information becomes available concerning the fair value and tax 
basis of the assets acquired and liabilities assumed. As of December 31, 2017, the Company made an adjustment on the 
fair value of the net assets acquired as a result of facts and circumstances existing at the time of the acquisition, which 
were not known to the Company. The adjustment resulted in a $1,875 increase in identifiable net assets and a 
corresponding decrease in goodwill. Any additional adjustments to the purchase price allocation will be made as soon as 
practicable but no later than one year from the date of acquisition. The goodwill resulting from the business combination 
is primarily attributable to the assembled workforce of the acquired business. The goodwill attributable to the business 
combination is not deductible for tax purposes. 

The following summarizes the business combination as presented on the statement of cash flows (in thousands): 

Investing activities 
Cash acquired  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    $ 
Cash paid to acquire Celgene Shanghai. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

Cash acquired in business combination, net of cash paid . . . . . . . . . . . . . . .    $ 

 24,448 
 (4,532)
 19,916 

Non-cash activities  
Discount provided on sale of ordinary shares for business combination  . . . . .    $ 

 (23,606)

F-25 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
   
 
   
 
 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

5. Short-term investments 

Short-term investments as of December 31, 2017 consisted of the following available-for-sale debt securities and 

time deposits: 

  Amortized 

Gross 
  Unrealized 

Gross 

Fair Value 

   Unrealized    (Net Carrying 

      Cost 

      Gains 

      Losses 

      Amount) 

U.S. treasury securities . . . . . . . . . . . . . . . . . .   
U.S. agency securities . . . . . . . . . . . . . . . . . . .   
Time deposits  . . . . . . . . . . . . . . . . . . . . . . . . .   
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

$ 
 561,733  
 17,651  
 18,924  
 598,308  

$ 

 —  
 12  
 —  
 12  

$ 
 406  
 —  
 —  
 406  

$ 
 561,327 
 17,663 
 18,924 
 597,914 

Short-term investments as of December 31, 2016 consisted of the following available-for-sale debt securities: 

  Amortized 

Gross  
  Unrealized 

Gross  
  Unrealized 

Fair Value 
  (Net Carrying 

      Cost 

      Gains 

      Losses 

      Amount) 

U.S. treasury securities . . . . . . . . . . . . . . . . . .    
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    

$ 
 280,757  
 280,757  

$ 

$ 

 —  
 —  

 97  
 97  

$ 
 280,660 
 280,660 

The Company does not consider the investments in U.S. treasury securities or U.S. agency securities to be other-

than-temporarily impaired at December 31, 2017. 

6. Inventories 

The Company’s inventory balance of $10,930 as of December 31, 2017 consisted entirely of finished goods product 

purchased from Celgene for distribution in the PRC. 

7. Property and equipment, net 

Property and equipment consisted of the following: 

Manufacturing equipment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Laboratory equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Leasehold improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Electronic equipment  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Office equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Computer software . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Property and equipment, at cost  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Less accumulated depreciation  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Construction in progress . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Property and equipment, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    

As of December 31,  
      2016 

2017 
$ 
 15,737  
 15,596  
 15,298  
 1,244  
 1,597  
 598  
 50,070  
 (13,627) 
 26,125  
 62,568  

$ 
 — 
 7,536 
 9,446 
 647 
 449 
 317 
 18,395 
 (7,473)
 15,055 
 25,977 

Construction in progress as of December 31, 2017 of $26,125 primarily related to the buildout of the Guangzhou 

manufacturing facility. Construction in progress as of December 31, 2016 primarily related to the BeiGene Suzhou 
manufacturing and laboratory facility that was put into service in the third quarter of 2017. In the year ended 

F-26 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
 
 
 
 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

December 31, 2017, assets totaling $24,537 related to the Suzhou facilities were transferred to laboratory equipment, 
manufacturing equipment and leasehold improvements from construction in progress. Depreciation expense for the years 
ended December 31, 2017, 2016 and 2015 were $4,340, $1,909 and $1,545, respectively. 

8.Manufacturing facility in Guangzhou 

On March 7, 2017, BeiGene HK, a wholly owned subsidiary of the Company, and Guangzhou GET Technology 

Development Co., Ltd. ("GET"), entered into a definitive agreement to establish a commercial scale biologics 
manufacturing facility in Guangzhou, Guangdong Province, PRC. 

On March 7, 2017, BeiGene HK and GET entered into an Equity Joint Venture Contract (the “JV Agreement”). 
Under the terms of the JV Agreement, BeiGene HK made an initial cash capital contribution of RMB200,000 and a 
subsequent contribution of one or more biologics assets in exchange for a 95% equity interest in BeiGene Biologics. 
GET made a cash capital contribution of RMB100,000 to BeiGene Biologics, representing a 5% equity interest in 
BeiGene Biologics. In addition, on March 7, 2017, BeiGene Biologics entered into a contract with GET, under which 
GET agreed to provide a RMB900,000 loan (the “Shareholder Loan”) to BeiGene Biologics (see Note 16). BeiGene 
Biologics is working to establish a biologics manufacturing facility in Guangzhou, through a wholly-owned subsidiary, 
the BeiGene Guangzhou Factory, to manufacture biologics for the Company and its subsidiaries. 

On April 11, 2017, BeiGene HK, GET and BeiGene Biologics amended the JV Agreement and the capital 

contribution agreement, among other things, to adjust the capital contribution schedules and adjust the initial term of the 
governing bodies and a certain management position. On April 13, 2017 and May 4, 2017, BeiGene HK made cash 
capital contributions of RMB137,830 and RMB2,415, respectively, into BeiGene Biologics. The remainder of the cash 
capital contribution from BeiGene HK to BeiGene Biologics will be paid by April 10, 2020. On April 14, 2017, GET 
made cash capital contributions of RMB100,000 into BeiGene Biologics. On April 14, 2017, BeiGene Biologics drew 
down the Shareholder Loan of RMB900,000 from GET (as further described in Note 16). 

On October 24, 2017, BeiGene HK and BeiGene Biologics entered into an Equity Transfer Agreement. Under the 

terms of the Equity Transfer Agreement, BeiGene HK agreed to transfer 100% equity interest of BeiGene Shanghai into 
BeiGene Biologics. The transfer consideration for the purchased interests under this Equity Transfer Agreement is the 
fair value of the 100% equity of BeiGene Shanghai appraised by a qualified Chinese valuation firm under the laws of 
PRC. On November 24, 2017, the 100% equity interest of BeiGene Shanghai was transferred to BeiGene Biologics. 
Upon the transfer of equity in BeiGene Shanghai, BeiGene HK fulfilled its contribution obligation to subscribe for 
registered capital in BeiGene Biologics and BeiGene HK's equity interest in BeiGene Shanghai became 95%. In 
connection with BeiGene Shanghai's equity transfer, BeiGene HK paid a capital tax of RMB169,750 to the Guangzhou 
local tax bureau. This tax expense resulted from the intercompany transfer of assets, and was deferred in accordance 
with ASC 810-10-45-8 and was included in other non-current assets in the Company’s consolidated balance sheet. As of 
December 31, 2017, the Company and GET held 95% and 5% equity interests in BeiGene Biologics, respectively. 

As of December 31, 2017, the Company's cash and cash equivalents and short-term investments included $139,505 
of cash and cash equivalents and short-term investments held by BeiGene Biologics to be used to build the commercial 
scale biologics facility and to fund research and development of the Company's biologics drug candidates in China. 

9. Land use right, net 

The land use right represents the land acquired for the purpose of constructing and operating the biologics 

manufacturing facility in Guangzhou. In 2017, the Company acquired the land use right from the local Bureau of Land 

F-27 

 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

and Resources in Guangzhou. The land use right is amortized over the remaining term of the right. The land use right 
asset as of December 31, 2017 and 2016 is summarized as follows: 

Land use right, cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Accumulated amortization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Land use right, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

As of December 31,  
2016 
2017 
$ 
$ 
 12,633  
 (168) 
 12,465  

 —  
 —  
 —  

Amortization expense of the land use right for year ended December 31, 2017 was $168. Amortization expense of 

the land use right for the year ended December 31, 2016 and 2015 was both nil. 

As of December 31, 2017, expected amortization expense for the land use right is approximately $253 in 2018, $253 

in 2019, $253 in 2020, $253 in 2021, $253 in 2022 and $11,200 in 2023 and thereafter. 

10. Intangible assets 

Intangible assets outstanding as of December 31, 2017 and December 31, 2016 are summarized as follows: 

December 31, 2017 

December 31, 2016 

  Gross 
  carrying   Accumulated    Intangible    carrying   Accumulated    Intangible 
     amount      amortization     assets, net      amount     amortization      assets, net 

  Gross 

Finite-lived intangible assets: 

Product distribution rights . . . . . . . . . . . . . . . . . . . . .     7,500  
 7,500  

Total finite-lived intangible assets . . . . . . . . . . . . . . . .   

 (250) 
 (250) 

 7,250   
 7,250   

 —   
 —   

 —   
 —   

 — 
 — 

Product distribution rights consist of distribution rights on the approved cancer therapies licensed from Celgene, 
ABRAXANE®, REVLIMID®, and VIDAZA®, and its investigational agent CC-122 acquired as part of the Celgene 
transaction. The Company is amortizing the product distribution rights over a period of 10 years. 

Amortization expense of intangible assets for the years ended December 31, 2017, 2016 and 2015 was $250, nil and 

nil, respectively. As of December 31, 2017, expected amortization expense for the unamortized finite-lived intangible 
assets is approximately $750 in 2018, $750 in 2019, $750 in 2020, $750 in 2021, $750 in 2022, and $3,500 in 2023 and 
thereafter. 

11. Income taxes 

Cayman Islands 

The Company is incorporated in the Cayman Islands. Under the current laws of the Cayman Islands, the Company is 

not subject to income tax. 

Hong Kong 

BeiGene HK is incorporated in Hong Kong. Companies registered in Hong Kong are subject to Hong Kong Profits 

Tax on the taxable income as reported in their respective statutory financial statements adjusted in accordance with 
relevant Hong Kong tax laws. The applicable tax rate is 16.5% in Hong Kong. The Company did not make any 
provisions for Hong Kong profit tax as there were no assessable profits derived from or earned in Hong Kong for any of 
the periods presented. Under the Hong Kong tax law, BeiGene (Hong Kong) Co., Limited is exempted from income tax 
on its foreign-derived income and there are no withholding taxes in Hong Kong on remittance of dividends. 

F-28 

 
 
 
 
 
 
 
 
 
  
 
     
     
  
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

China 

BeiGene Beijing, BeiGene Suzhou, BeiGene Shanghai, BeiGene Biologics, BeiGene Guangzhou Factory, BeiGene 
Guangzhou and BeiGene Pharmaceutical (Shanghai) are subject to the statutory tax rate of 25% in accordance with the 
EIT Law, which was effective since January 1, 2008. Under the EIT Law, all enterprises are subject to the 25% 
enterprise income tax rate, except for certain entities that enjoyed the tax holidays or preferential tax treatments. Under 
the EIT Law and its relevant regulations, dividends paid by China enterprises out of profits earned post-2007 to non-
China tax resident investors are subject to China withholding tax of 10%. A lower withholding tax rate may be applied 
based on applicable tax treaty with certain jurisdictions. 

Australia 

BeiGene AUS Pty Ltd., incorporated in Australia is subject to corporate income tax at a rate of 30%. BeiGene AUS 

Pty Ltd. has no taxable income for all periods presented and therefore, no provision for income taxes is required. 

United States 

BeiGene (USA), which was incorporated in Delaware, United States on July 8, 2015, is subject to statutory U.S. 
Federal corporate income tax at a rate of 35% for the years ended December 31, 2017, 2016 and 2015. BeiGene (USA) 
is also subject to the state income tax in New Jersey, California and Massachusetts, at a rate of 9.0%, 8.8% and 8.0%, 
respectively, for the year ended December 31, 2017. 

Switzerland 

BeiGene Switzerland, incorporated in Switzerland on September 1, 2017, is subject to corporate income tax at a rate 

of 10.0%. BeiGene Switzerland had no taxable income for year ended December 31, 2017, and therefore, no provision 
for income taxes is required. 

F-29 

 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

The components of income (loss) before income taxes are as follows:  

PRC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
U.S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Total  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

Year Ended December 31,  
2016 
$ 

2015 
$ 
 (5,253)
 35 
 (51,884)
 (57,102)

 (7,352) 
 678  
 (112,489) 
 (119,163) 

2017 
$ 
 (59,590) 
 6,928  
 (38,402) 
 (91,064) 

The current and deferred components of the income tax expense (benefit) from continuing operations are as follows: 

Year Ended December 31,  
2016 

2015 

2017 

$ 

$ 

Current Tax Expense (Benefit): 
PRC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
U.S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Total  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    

 2,477 
 5,695 
 8,172 

Deferred Tax Expense (Benefit): 
PRC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
U.S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Total  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

 115  
 (6,052) 
 (5,937) 

 — 
 822 
 822 

 —  
 (768) 
 (768) 

Income Tax Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

 2,235  

 54  

 — 
 — 
 — 

 — 
 — 
 — 

 — 

The reconciliation of the statutory tax rate to our effective income tax rate is as follow: 

Loss before tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
China statutory tax rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Expected taxation at China statutory tax rate . . . . . . . . . . . . . . . . .    

Year Ended December 31,  
2016 
$ 
 (119,163) 
25%  
 (29,791) 

2017 
$ 
 (91,064) 
25%  
 (22,766) 

2015 
$ 
 (57,102) 
25%  
 (14,275) 

Foreign tax rate differential . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Non-deductible expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Impact of U.S. statutory tax rate change . . . . . . . . . . . . . . . . . . . . .    
Deductible intellectual property from intercompany transfer . . . .    
Change in valuation allowance . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Research and orphan drug tax credits . . . . . . . . . . . . . . . . . . . . . . .    
Taxation for the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Effective tax rate  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    

 23,275  
 3,597  
 2,642  
 (29,438) 
 30,356  
 (5,431) 
 2,235  
-2.5% 

 27,830  
 593  
 —  
 —  
 1,627  
 (205) 
 54  
-0.1% 

 12,686  
 576  
 —  
 —  
 1,013  
 —  
 —  
0%  

F-30 

 
 
 
 
 
 
 
 
 
 
 
     
     
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
     
     
  
 
 
 
 
  
 
 
 
 
 
 
 
 
 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

Significant components of deferred tax assets (liabilities) are as follows: 

Year Ended December 31, 
2016 
$  

2017 
$  

2015 
$  

Deferred Tax Assets: 

Accruals and reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Net operating losses carryforward . . . . . . . . . . . . . . . . . . . . . . . . . .   
Stock compensation  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Research and orphan drug tax credits  . . . . . . . . . . . . . . . . . . . . . . .   
Gross deferred tax assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Less valuation allowance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Total deferred tax assets  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

 7,756  
 29,801  
 4,639  
 2,449  
 44,645  
 (36,600)  
 8,045  

 1,102  
 6,987  
 —  
 —  
 8,089  
 (7,307) 
 782  

 — 
 7,146 
 — 
 — 
 7,146 
 (7,146)
 — 

Deferred tax liabilities: 

Depreciation and amortization . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Total deferred tax liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Net deferred tax asset  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    

 (370) 
 (370) 
 7,675   

 (14) 
 (14) 
 768  

 — 
 — 
 — 

Valuation allowances have been provided on deferred tax assets where, based on all available evidence, it was 
considered more likely than not that some portion or all of the recorded deferred tax assets will not be realized in future 
periods. After consideration of all positive and negative evidence, the Company believes that as of December 31, 2017 
it is more likely than not the deferred tax assets will not be realized for our subsidiaries in Australia, China and 
Switzerland. For the years ended December 31, 2017 and 2016, there were increases in the valuation allowance by 
$30,356 and $1,627, respectively, which included the effect of expired net operating losses of $1,637 and $1,466, 
respectively. Adjustments could be required in the future if the Company estimates that the amount of deferred tax 
assets to be realized is more or less than the net amount recorded. 

As of December 31, 2017 and 2016, the Company had net operating losses of approximately $209,979 and 
$27,948, respectively, of which net operating losses as of December 31, 2017 included $57,507 derived from entities 
in the PRC which expire in years 2018 through 2022, and $152,431 derived from an entity in Switzerland that expires 
in 2026. The Company has approximately $2,449 of U.S. research and orphan drug credits which will expire in 2037 if 
not utilized. 

The gross unrecognized tax benefits for the years ended December 31, 2017, 2016 and 2015 were as follows: 

Beginning balance, as of January 1 . . . . . . . . . . . . . . . . . . . . . . . . . .    
Additions based on tax positions related to prior tax years . . . . . . .   
Reductions based on tax positions related to prior tax years  . . . . .   
Additions based on tax positions related to the current tax year . . .   
Ending balance, as of December 31 . . . . . . . . . . . . . . . . . . . . . . . . .    

Year Ended December 31, 
2016 
$  

2015 
$  

 —  
 —  
 —  
 110  
 110  

 — 
 — 
 — 
 — 
 — 

2017 
$  
 110   
 234  
 (91)  
 665  
 918   

Current year and prior year additions include assessment of potential global transfer pricing adjustments, and U.S. 
federal and state tax credits and incentives. $751 of unrecognized tax benefits as of December 31, 2017 would impact the 
consolidated income tax rate if ultimately recognized. The Company does not anticipate that the amount of existing 
unrecognized tax benefits will significantly change within the next 12 months. 

F-31 

 
 
 
 
 
 
 
 
 
 
 
     
     
     
 
 
 
 
  
     
    
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
     
 
 
 
 
 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

The Company has elected to record interest and penalties related to income taxes as a component of income tax 
expense. For the years ended December 31, 2017, 2016 and 2015, the Company's accrued interest and penalties, where 
applicable, related to uncertain tax positions were not material. 

The Company conducts business in a number of tax jurisdictions and, as such, are required to file income tax returns 
in multiple jurisdictions globally. As of December 31, 2017, China tax matters are open for the years 2012 through 2017, 
and U.S. federal tax matters are open to examination for years 2015 through 2017. Various U.S. states and other non-US 
tax jurisdictions in which the Company file tax returns remain open for examination for 2010 through 2017. 

12. Accrued expenses and other payables 

Accrued expenses and other payables consisted of the following: 

Compensation related . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      17,051  
External research and development activities related . . . . . . . . . . . . . . . . . . .      18,721  
 3,997  
Sales rebates and returns related  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Professional fees and other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
 9,829  
Total accrued expenses and other payables . . . . . . . . . . . . . . . . . . . . . . . . . . .      49,598  

2017 
$ 

2016 
$ 
 3,980 
 14,198 
 — 
 4,119 
 22,297 

  As of December 31,  

The following table presents the rollforward of accrued sales rebates and returns for the year ended December 31, 

2017. 

Balance as of December 31, 2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Accrual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Balance as of December 31, 2017 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

 — 
 4,000 
(3)
3,997 

     Sales Rebates and Returns

$ 

13. Warrants and option liabilities 

Option to purchase shares by rental deferral 

On September 1, 2012, in conjunction with a lease agreement of one of its premises, the Company granted the 
landlord an option to purchase the Company's ordinary shares (the “Option”) in exchange for the deferral of the payment 
of one year's rental expense. The Option was a freestanding instrument and was recorded as a liability in accordance 
with ASC480, Distinguishing Liabilities from Equity. The Option was initially recognized at fair value with subsequent 
changes in fair value recorded in losses. Prior to its IPO, the Company determined the fair value of the Option with the 
assistance of an independent third-party valuation firm. On February 8, 2016, immediately prior to its IPO, the landlord 
exercised the Option to purchase 1,451,586 ordinary shares of the Company. As the exercise date was the IPO closing 
date, the exercise date fair value of the Option of $2,540 was determined based on its intrinsic value, which equaled the 
difference between the share price at the IPO closing date and the exercise price of such purchased ordinary shares. 
During the years ended December 31, 2017, 2016 and 2015, the Company recognized a loss from the increase in fair 
value of the Option of nil, $1,151 and $1,263, respectively. 

Warrants in connection with the convertible promissory notes 

During the years ended December 31, 2012 to 2014, the Company entered into agreements with several investors to 

F-32 

 
 
 
 
 
 
 
 
 
     
     
 
 
 
 
 
 
 
 
 
 
 
  
  
  
  
 
 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

issue convertible promissory notes, and related warrants to purchase the Company's preferred shares up to 10% of the 
convertible promissory notes' principal amount concurrently, for an aggregate principal amount of $2,410. The warrants 
were freestanding instruments and were recorded as liabilities in accordance with ASC480. The warrants were initially 
recognized at fair value with subsequent changes in fair value recorded in losses. In January 2016 and February 2016, 
the warrants issued in connection with the promissory notes were exercised for 621,637 preferred shares, which were 
then converted into 621,637 ordinary shares. As the exercise dates were very close to the IPO closing date, the respective 
exercise date fair value of the warrants of $1,148 was determined based on the intrinsic value, which equaled the 
difference between the share price at the IPO closing date and the exercise price of the issued warrants. For the years 
ended December 31, 2017, 2016 and 2015, the Company recognized a loss from the increase in fair value of nil, $363 
and $563, respectively. 

14. Short-term bank loan 

On March 28, 2017, BeiGene Biologics borrowed a RMB denominated short-term loan with a principal amount of 
$2,470 from GET. The loan was interest-free and was a temporary borrowing for the payment of a land auction deposit. 
The land was expected to be acquired for building the biologics manufacturing facility in Guangzhou. On April 14, 
2017, the short-term loan was fully settled. 

15. Long-term bank loan 

On September 2, 2015, BeiGene Suzhou entered into a loan agreement with Suzhou Industrial Park Biotech 
Development Co., Ltd. and China Construction Bank to borrow $18,444 at a 7% fixed annual interest rate. As of 
December 31, 2017, the Company has drawn down the entire amount, which is secured by BeiGene Suzhou's equipment 
with a carrying amount of $23,788 and the Company's rights to a PRC patent on a drug candidate. The loan principal 
amounts of $9,222 and $9,222 are repayable on September 30, 2018 and 2019, respectively. Interest expense recognized 
for the years ended December 31, 2017, 2016 and 2015 amounted to $1,260, $851 and $140, respectively. 

16. Shareholder Loan 

On March 7, 2017, BeiGene Biologics entered into the Shareholder Loan Contract with GET, pursuant to which 

GET agreed to provide the Shareholder Loan of RMB900,000 to BeiGene Biologics. The Shareholder Loan has a 
conversion feature, settled in a variable number of shares of common stock upon conversion (the “debt-to-equity 
conversion”). On April 14, 2017, BeiGene Biologics drew down the entire Shareholder Loan of RMB900,000 from 
GET. 

Key features of the Shareholder Loan 

The Shareholder Loan bears simple interest at a fixed rate of 8% per annum. No interest payment is due or payable 
prior to the repayment of the principal or the debt-to-equity conversion. The term of the Shareholder Loan is 72 months, 
commencing from the actual drawdown date of April 14, 2017 and ending on April 13, 2023, unless converted earlier. 

The Shareholder Loan may be repaid or converted, either partially or in full, to an additional mid-single digit 
percentage equity interest in BeiGene Biologics prior to its maturity date, pursuant to the terms of the JV Agreement. 
BeiGene Biologics has the right to make early repayment at any time; provided, however, that if repayment is to occur 
before the debt-to-equity conversion it would require written approval of both BeiGene Biologics and GET. Upon 
conversion of the shareholder loan, GET will receive an additional equity interest in BeiGene Biologics, which will be 
based on the formula outlined in the JV Agreement. 

The Shareholder Loan can only be used for BeiGene Biologics, including the construction and operation of the 
biologics manufacturing facility and research and development and clinical trials to be carried out by BeiGene Biologics. 
If BeiGene Biologics does not use the Shareholder Loan proceeds for the specified purposes, GET may be entitled to 

F-33 

 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

certain liquidated damages. In the event of an early termination of the JV Agreement, the Shareholder Loan will become 
due and payable at the time of termination of the JV Agreement. 

Accounting for the Shareholder Loan 

The Shareholder Loan is classified as a long-term liability and initially measured at the principal of RMB900,000. 
Interest will be accrued based on the interest rate of 8% per annum. As the Shareholder Loan may be share-settled by a 
number of shares with a fair value equal to a fixed settlement amount, the settlement is not viewed as a conversion 
feature, but as a redemption feature because the settlement amount does not vary with the share price. This in-substance 
redemption feature does not require bifurcation because it is clearly and closely related to the debt host that does not 
involves a substantial premium or discount. Since there is no conversion feature embedded in the Shareholder Loan, no 
beneficial conversion feature was recorded. There are no other embedded derivatives that are required to be bifurcated. 

The portion of interest accrued on the Shareholder Loan related to borrowings used to construct the BeiGene factory 

in Guangzhou is being capitalized in accordance with ASC 835-20, Interest – Capitalization of Interest. 

For the year ended December 31, 2017, total interest expense generated from the Shareholder Loan was $7,649, 

among which, $614 was capitalized.  

17. Other long-term liabilities 

Other long-term liabilities consisted of the following: 

Government grants or incentives received and deferred  . . . . . . . . . . . . .   
Others . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Total other long-term liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

As of December 31,  
2016 
2017 
$ 
$ 
 564 
    31,804  
 — 
 155  
 564 
    31,959  

18. Product revenue, net 

The Company’s product sales are derived from the sale of ABRAXANE® and REVLIMID® in China under a 

distribution license from Celgene. The table below presents the Company’s net product sales for the years ended 
December 31, 2017, 2016 and 2015. 

Product revenue - gross  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Less: Rebate and sales return . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Product revenue - net  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Year Ended 
December 31, 
2016 
$ 
 —  
 —  
 —  

2017 
$ 
 28,428  
 (4,000) 
 24,428  

2015 
$ 
 —  
 —  
 —  

F-34 

 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
  
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
    
 
 
   
 
  
 
 
   
 
 
 
 
 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

19. Loss per share 

Loss per share was calculated as follows: 

Year Ended December 31,  
2016 
$ 

2015 
$ 

2017 
$ 

Numerator: 

Net loss attributable to BeiGene, Ltd. . . . . . . . . . . . . . . . . . . . . . . . . . . .   

 (93,105) 

 (119,217) 

 (57,102)

Denominator: 

Weighted average shares outstanding for computing basic and 
diluted loss per share . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Net loss per share attributable to BeiGene, Ltd., basic and diluted . . . . .   

 543,185,460  
 (0.17) 

 403,619,446  
 (0.30) 

 110,597,263 
 (0.52)

For the year ended December 31, 2017, 2016 and 2015, the computation of basic loss per share using the two-class 

method was not applicable as the Company was in a net loss position. 

The effects of all share options and restricted share units were excluded from the calculation of diluted loss per 

share as their effect would have been anti-dilutive during the year ended December 31, 2017. 

The effects of all convertible preferred shares, share options, warrants and options to purchase ordinary or preferred 

shares were excluded from the calculation of diluted loss per share as their effect would have been anti-dilutive during 
the years ended December 31, 2016 and 2015. 

20. Share-based compensation 

General 

On January 14, 2016, in connection with the IPO, the board of directors and shareholders of the Company approved 

the 2016 Share Option and Incentive Plan (the “2016 Plan”), which became effective on February 2, 2016. The 
Company initially reserved 65,029,595 ordinary shares for the issuance of awards under the 2016 Plan, plus any shares 
available under the 2011 Option Plan (the “2011 Plan”), and not subject to any outstanding options as of the effective 
date of the 2016 Plan, along with underlying share awards under the 2011 Plan that are cancelled or forfeited without 
issuance of ordinary shares. As of December 31, 2017, ordinary shares cancelled or forfeited under the 2011 Plan that 
were carried over to the 2016 Plan totaled 4,893,601. The 2016 Plan provides for an annual increase in the shares 
available for issuance, to be added on the first day of each fiscal year, beginning on January 1, 2017 and continuing until 
the expiration of the 2016 Plan, equal to the lesser of (i) five percent (5%) of the outstanding shares of the Company's 
ordinary shares on the last day of the immediately preceding fiscal year or (ii) such number of shares determined by the 
Company’s board of directors or the compensation committee. On January 1, 2017, 25,791,680 ordinary shares were 
added to the 2016 Plan under this provision. The number of shares available for issuance under the 2016 Plan is subject 
to adjustment in the event of a share split, share dividend or other change in the Company’s capitalization. 

During the year ended December 31, 2015, the Company granted 15,663,600 options to employees and 1,950,000 

options to non-employees under the 2011 Plan. 

In January 2016, the Company granted 1,685,152 options to employees and 732,000 options to consultants, with a 

weighted-average exercise price of $1.85 per ordinary share under the 2011 Plan. 

For the year ended December 31, 2016, the Company granted an aggregate of 35,317,139 options to employees, 
3,604,080 options to consultants, and 1,075,000 restricted ordinary shares to employees, under the 2016 Plan, with an 

F-35 

 
 
 
 
 
 
 
 
 
 
 
     
    
    
 
 
 
 
 
 
 
 
 
 
 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

exercise price per ordinary share equal to 1 / 13 of the closing price of the Company's ADS quoted on the NASDAQ 
Stock Market on the respective grant dates.  

During the year ended December 31, 2017, the Company granted 61,921,249 options, with an exercise price per 

ordinary share equal to 1/13 of the closing price of the Company's ADS quoted on the NASDAQ Stock Market on the 
applicable grant dates, 1,469,442 restricted share units and 300,000 restricted ordinary shares under the 2016 Plan, which 
restricted ordinary shares were forfeited prior to year-end. 

During the years ended December 31, 2017 and 2016, no grants to employees and non-employees were made 
outside of the Company's 2011 Plan and 2016 Plan. During the year ended December 31, 2015, the Company granted 
11,400,500 options to employees and 3,800,167 options to non-employees outside of the Company’s 2011 Plan and 
2016 Plan. 

Generally, options have a contractual term of 10 years and vest over a three- to five-year period, with the first 
tranche vesting one calendar year after the grant date or the service relationship start date and the remainder of the 
awards vesting on a monthly basis thereafter. Restricted shares and restricted share units vest over a four-year period, 
with the first tranche vesting one calendar year after the grant date or the service relationship start date and the remainder 
of the awards vesting on a yearly basis thereafter. 

As of December 31, 2017, share-based awards to purchase 2,090,472 ordinary shares were available for future grant 

under the 2016 Plan. 

Share options 

The following table summarizes the Company’s share option activities under the 2011 Plan and 2016 Plan: 

  Number of 

Options 

  Weighted   Weighted 
  Average 
  Remaining 

  Weighted   Average 
  Grant 
  Average 
  Date Fair    Contractual   Aggregate 
  Exercise 
Term 
     Value 
      Price 
Years 

    Intrinsic Value

$  

$  

$  
 0.03  
 0.49  
 0.01  
 0.28  
 0.35  
 2.32  
 0.10  
 0.92  
 1.31  
 3.73  
 0.82  
 2.52  
 2.45  
 1.01  
 2.68  

 0.28  

 1.60  

 2.65  

 12,496 

 1,353 

 24,723 

 643,396 
 211,537 
 600,210 

 8.50  
 7.20  
 8.46  

Outstanding at December 31, 2014 . . . . . . . . . . . . . . . . . .    
Granted*  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Exercised . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Forfeited  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Outstanding at December 31, 2015 . . . . . . . . . . . . . . . . . .    
Granted  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Exercised . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Forfeited  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Outstanding at December 31, 2016 . . . . . . . . . . . . . . . . . .   
Granted  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Exercised . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Forfeited  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Outstanding at December 31, 2017 . . . . . . . . . . . . . . . . . .   
Exercisable as of December 31, 2017 . . . . . . . . . . . . . . . .   
Vested and expected to vest at December 31, 2017 . . . . .   

 21,779,991  
 32,814,267  
 (7,757,383) 
 (2,726,885) 
 44,109,990  
 38,921,219  
 (610,116) 
 (5,341,350) 
 77,079,743  
 62,085,462  
 (5,887,193) 
 (6,275,115) 
 127,002,897  
 32,504,762  
 117,553,084  

*       Includes options granted outside the 2011 Plan and 2016 Plan. 

F-36 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
    
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

As of December 31, 2017, the unrecognized compensation cost related to 85,048,322 unvested share options 

expected to vest was $166,355. This unrecognized compensation will be recognized over an estimated weighted-average 
amortization period of 3.5 years. 

The total fair value of employee share option awards vested during the years ended December 31, 2017, 2016 and 

2015 was $20,440, $2,821 and $72, respectively. 

Fair value of options  

The binomial option-pricing model was applied in determining the estimated fair value of the options granted. The 

model requires the input of highly subjective assumptions including the estimated expected stock price volatility and, the 
exercise multiple for which employees are likely to exercise share options. For expected volatilities, the trading history 
and observation period of the Company’s own share price movement has not been long enough to match the life of the 
share option. Therefore, the Company has made reference to the historical price volatilities of ordinary shares of several 
comparable companies in the same industry as the Company. For the exercise multiple, the Company was not able to 
develop an exercise pattern as reference, thus the exercise multiple is based on management’s estimation, which the 
Company believes is representative of the future exercise pattern of the options. The risk-free rate for periods within the 
contractual life of the option is based on the U.S. Treasury Bills yield curve in effect at the time of grant. Prior to the 
completion of the Company’s initial public offering, the estimated fair value of the ordinary shares, at the option grant 
dates, was determined with assistance from an independent third-party valuation firm, and the Company’s management 
was ultimately responsible for the determination of the estimated fair value of its ordinary shares. With the completion of 
the Company’s initial public offering, a public trading market for the ADSs has been established, and it is no longer 
necessary for the Company to estimate the fair value of ordinary shares at the option grant dates. 

The following table presents the assumptions used to estimate the fair values of the share options granted in the 

years presented: 

Year Ended December 31,  

Fair value of ordinary share . . . . . . . . . . . . . . . . .    
  1.85 ~ 2.84   0.33 ~ 1.62 
Risk-free interest rate . . . . . . . . . . . . . . . . . . . . . .     2.2% ~ 2.6%    1.5% ~ 2.6%   1.5% ~ 2.4%
Expected exercise multiple . . . . . . . . . . . . . . . . . .    
Expected volatility  . . . . . . . . . . . . . . . . . . . . . . . .    
Expected dividend yield . . . . . . . . . . . . . . . . . . . .    
Contractual life . . . . . . . . . . . . . . . . . . . . . . . . . . .    

2.2 ~ 2.8 
  99% ~ 100%   98% ~ 102%   94% ~ 106%
0% 
10 years 

0% 
10 years 

0% 
10 years 

2.2 ~ 2.8 

2.2 ~ 2.8 

2017 
2.39 ~ 8.71 

2016 

2015 

F-37 

 
 
 
 
 
 
 
 
 
 
 
     
    
    
 
 
 
 
 
 
 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

Restricted shares 

The following table summarizes the Company’s employee restricted share activities under the 2016 Plan: 

Numbers 
      of Shares 

  Weighted Average 
    Grant Date Fair Value

$  

Outstanding at December 31, 2014 . . . . . . . . . . . . . . . . . . . . . .    
Granted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Vested . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Forfeited  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Outstanding at December 31, 2015 . . . . . . . . . . . . . . . . . . . . . .   
Granted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Vested . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Forfeited  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Outstanding at December 31, 2016 . . . . . . . . . . . . . . . . . . . . . .   
Granted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Vested . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Forfeited  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Outstanding at December 31, 2017 . . . . . . . . . . . . . . . . . . . . . .    
Expected to vest at December 31, 2017 . . . . . . . . . . . . . . . . . . .    

 577,778  
 —   
 (533,333) 
 —   
 44,445  
 1,075,000   
 (44,445) 
 —   
 1,075,000   
 300,000   
 (268,750)  
 (300,000)  
 806,250   
 725,625   

 0.05 
 — 
 0.05 
 — 
 0.05 
 2.16 
 0.05 
 — 
 2.16 
 2.95 
 2.04 
 2.95 
 2.16 
 2.16 

The Company had no non-employee restricted share activities during the year ended December 31, 2017. 

As of December 31, 2017, the unrecognized compensation cost related to unvested restricted shares expected to vest 

was $1,465. This unrecognized compensation will be recognized over an estimated weighted-average amortization 
period of 2.5 years. 

Restricted share units 

The following table summarizes the Company's employee restricted share unit activities under the 2016 Plan: 

Numbers 
      of Shares 

  Weighted Average 
     Grant Date Fair Value

$  

Outstanding at December 31, 2016 . . . . . . . . . . . . . . . . . . . . .    
Granted  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     
Vested . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     
Forfeited  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     
Outstanding at December 31, 2017 . . . . . . . . . . . . . . . . . . . . .     
Expected to vest at December 31, 2017 . . . . . . . . . . . . . . . . . .     

—   
 1,469,442   
—   
—   
 1,469,442   
 1,322,498   

— 
 7.55 
— 
— 
 7.55 
 7.55 

As of December 31, 2017, the unrecognized compensation cost related to unvested restricted shares expected to vest 

was $10,418. This unrecognized compensation will be recognized over an estimated weighted-average amortization 
period of 3.8 years. 

F-38 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

The following table summarizes total share-based compensation cost recognized for the years ended December 31, 

2017, 2016 and 2015: 

Research and development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Selling, general and administrative . . . . . . . . . . . . . . . . . . . . . . . . .   
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

21. Accumulated other comprehensive income 

The movement of accumulated other comprehensive income is as follows: 

      2017 

Year Ended December 31,  
2015 
2016 
$ 
$ 
 9,593 
 8,076  
 618 
 2,549  
 10,211 
 10,625  

$ 
 30,610  
 12,253  
 42,863  

$ 

Balance as of December 31, 2015  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Other comprehensive loss before reclassifications . . . . . . . . . . . . . . . . . .    
Amounts reclassified from accumulated other comprehensive income  .   
Net-current period other comprehensive (loss) income . . . . . . . . . . . . . .    
Balance as of December 31, 2016  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Other comprehensive income (loss) before reclassifications . . . . . . . . . .    
Amounts reclassified from accumulated other comprehensive loss  . . . .   
Net-current period other comprehensive income (loss) . . . . . . . . . . . . . .    
Balance as of December 31, 2017  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    

22. Shareholders’ equity 

Initial public offering 

  Foreign Currency 
      Translation 
      Adjustments 

Unrealized 
Losses on 
     Available-for-Sale     
Securities 
$  
 (1,207) 
 (307) 
 1,415  
 1,108  
 (99)  
 (252) 
 (44) 
 (296) 
 (395) 

 (602) 
 (245) 
 —  
 (245) 
 (847) 
 762  
 —  
 762  
 (85) 

Total 
$  

 (1,809) 
 (552) 
 1,415   
 863   
 (946) 
 510  
 (44) 
 466  
 (480) 

On February 8, 2016, the Company completed its IPO on the NASDAQ Global Select Market. 6,600,000 ADSs 
representing 85,800,000 ordinary shares were sold at $24.00 per ADS, or $1.85 per ordinary share. Additionally, the 
underwriters exercised their option to purchase an additional 990,000 ADSs representing 12,870,000 ordinary shares 
from the Company. Net proceeds from the IPO, including the underwriter option, after deducting underwriting discounts 
and offering expenses were $166,197. 

Follow-on public offerings 

On November 23, 2016, the Company completed a follow-on public offering at a price of $32.00 per ADS, or $2.46 

per ordinary share. In this offering, the Company sold 5,781,250 ADSs representing 75,156,250 ordinary shares. 
Additionally, the underwriters exercised their option to purchase an additional 850,000 ADSs representing 11,050,000 
ordinary shares from the Company. The selling shareholders sold 468,750 ADSs representing 6,093,750 ordinary shares. 
Net proceeds from this offering, including the underwriter option, after deducting the underwriting discounts and 
offering expenses were $198,625. The Company did not receive any proceeds from the sale of the shares by the selling 
shareholders. 

On August 16, 2017, the Company completed a follow-on public offering at a price of $71.00 per ADS, or $5.46 per 

ordinary share. In this offering, the Company sold 2,465,000 ADSs representing 32,045,000 ordinary shares. 

F-39 

 
 
 
 
 
 
 
 
 
 
 
    
    
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
 
 
 
 
 
 
 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

Additionally, the underwriters exercised their option to purchase an additional 369,750 ADSs representing 4,806,750 
ordinary shares from the Company. Net proceeds from this offering, including the underwriter option, after deducting the 
underwriting discounts and offering expenses were $188,517. 

Share Subscription Agreement 

On August 31, 2017, the Company sold 32,746,416 of its ordinary shares to Celgene Switzerland for an aggregate 
cash price of $150,000, or $4.58 per ordinary share, or $59.55 per ADS, pursuant to a Share Subscription Agreement in 
connection with the entry into the A&R PD-1 License Agreement. Proceeds from the issuance are recorded net of $72 of 
fees related to the share issuance. The offer and sale of the shares issued pursuant to the Share Subscription Agreement 
was made in a private placement in reliance upon the exemption from registration provided by Section 4(a)(2) of the 
Securities Act, for transactions by an issuer not involving a public offering, and/or Regulation D under the Securities 
Act. 

Conversion of preferred shares and senior promissory note 

Upon completion of the IPO, all outstanding preferred shares were converted into 199,990,641 ordinary shares and 
the related carrying value of $176,084 was reclassified from mezzanine equity to shareholders’ equity. The outstanding 
unpaid principal and interest of the Senior Promissory Note were converted into 7,942,314 ordinary shares, computed at 
the initial public offering price of $1.85 per ordinary share and the related carrying value of $14,693 was reclassified 
from current liability to shareholders’ equity. 

Exercise of warrants and option 

In January 2016 and February 2016, certain warrants in connection with the convertible promissory notes and short 
term notes were exercised to purchase 621,637 preferred shares, which were converted into 621,637 ordinary shares. On 
the IPO closing date, (i) the Company’s landlord exercised its option to purchase 1,451,586 ordinary shares of the 
Company; (ii) Baker Bros. exercised their warrants to purchase 2,592,593 ordinary shares at an exercise price of $0.68 
per share; and (iii) a senior executive exercised warrants to purchase 57,777 preferred shares at an exercise price of 
$0.68 per share, which were converted into 57,777 ordinary shares. Upon the exercise of the aforementioned option and 
warrants, except for Baker Bros.’ warrants, which were initially classified in equity, the related carrying value totaling 
$3,687 was reclassified from current liabilities to shareholders’ equity. 

23. Restricted net assets 

The Company’s ability to pay dividends may depend on the Company receiving distributions of funds from its PRC 

subsidiaries. Relevant PRC statutory laws and regulations permit payments of dividends by the Company’s PRC 
subsidiaries only out of its retained earnings, if any, as determined in accordance with PRC accounting standards and 
regulations. The results of operations reflected in the consolidated financial statements prepared in accordance with 
GAAP differ from those reflected in the statutory financial statements of the Company’s PRC subsidiaries. 

In accordance with the company law of the PRC, a domestic enterprise is required to provide statutory reserves of at 
least 10% of its annual after-tax profit until such reserve has reached 50% of its respective registered capital based on the 
enterprise’s PRC statutory accounts. A domestic enterprise is also required to provide discretionary surplus reserve, at 
the discretion of the Board of Directors, from the profits determined in accordance with the enterprise’s PRC statutory 
accounts. The aforementioned reserves can only be used for specific purposes and are not distributable as cash 
dividends. The Company’s PRC subsidiaries were established as domestic invested enterprises and therefore were 
subject to the above-mentioned restrictions on distributable profits. 

During the years ended December 31, 2017, 2016 and 2015, no appropriation to statutory reserves was made 

because the PRC subsidiaries had substantial losses during such periods. 

F-40 

 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

As a result of these PRC laws and regulations including the requirement to make annual appropriations of at least 

10% of after-tax income and set aside as general reserve fund prior to payment of dividends, the Company’s PRC 
subsidiaries are restricted in their ability to transfer a portion of their net assets to the Company. 

Foreign exchange and other regulation in the PRC may further restrict the Company’s PRC subsidiaries from 
transferring funds to the Company in the form of dividends, loans and advances. As of December 31, 2017 and 2016, 
amounts restricted are the net assets of the Company’s PRC subsidiaries, which amounted to $29,920 and $9,955, 
respectively. 

24. Employee defined contribution plan 

Full-time employees of the Company in the PRC participate in a government mandated defined contribution plan, 
pursuant to which certain pension benefits, medical care, employee housing fund and other welfare benefits are provided 
to employees. Chinese labor regulations require that the Company’s PRC subsidiaries make contributions to the 
government for these benefits based on certain percentages of the employees’ salaries. The Company has no legal 
obligation for the benefits beyond the contributions made. The total amounts for such employee benefits, which were 
expensed as incurred, were $4,103, $2,148 and $1,443 for the years ended December 31, 2017, 2016 and 2015, 
respectively. 

During the year ended December 31, 2016, the Company implemented a defined contribution 401(k) savings plan 
(the "401(k) Plan") for U.S. employees. The 401(k) Plan covers all U.S. employees, and allows participants to defer a 
portion of their annual compensation on a pretax basis. In addition, the Company implemented a matching contribution 
to the 401(k) Plan, matching 50% of an employee's contribution up to a maximum of 3% of the participant's 
compensation. Company contributions to the 401(k) plan totaled $455 and $79 in the years ended December 31, 2017 
and 2016, respectively. The Company did not have a 401(k) matching contribution in 2015. Employee benefits for the 
remaining subsidiaries were immaterial. 

25. Commitments and contingencies 

Operating lease commitments 

The Company leases office and manufacturing facilities under non-cancelable operating leases expiring on different 

dates in the United States and China. Payments under operating leases are expensed on a straight-line basis over the 
periods of their respective leases, and the terms of the leases do not contain rent escalation, contingent rent, renewal, or 
purchase options. 

There are no restrictions placed upon the Company by entering into these leases. Total expenses under these 
operating leases were $3,810, $1,974 and $1,136 for the years ended December 31, 2017, 2016 and 2015, respectively. 

Future minimum payments under non-cancelable operating leases consist of the following as of December 31, 2017: 

Year ending December 31: 

2018 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
2019 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
2020 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
2022 and thereafter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

$ 

 7,346 
 9,120 
 7,880 
 4,755 
 4,078 
 33,179 

F-41 

 
 
 
 
 
     
 
 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

Capital commitments 

The Company had capital commitments amounting to $43,175 for the acquisition of property, plant and equipment 
as of December 31, 2017, which were mainly for BeiGene Guangzhou Factory's manufacturing facility in Guangzhou, 
China. 

26. Selected quarterly financial data (unaudited) 

The following table summarizes the unaudited statements of operations for each quarter of 2017 and 2016 (in 
thousands except share and per share amounts). The unaudited quarterly information has been prepared on a basis 
consistent with the audited financial statements and includes all adjustments that the Company considers necessary for a 
fair presentation of the information shown. The operating results for any fiscal quarter are not necessarily indicative of 
the operating results for a full fiscal year or for any future period and there can be no assurances that any trend reflected 
in such results will continue in the future. 

      March 31,        June 30,         September 30,        December 31, 

Quarter Ended 

2017 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
(Loss) /income from operations . . . . . . . . . . . . . . . . . . . . . . . . . .    
Net (loss) /income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Net (loss) /income attributable to ordinary shareholders . . . . . .    
Basic net (loss) /income per share(1) . . . . . . . . . . . . . . . . . . . . . .   
Diluted net (loss) /income per share(1) . . . . . . . . . . . . . . . . . . . .    

$ 

 —   
 (51,542)  
 (50,623)  
 (50,623)  
 (0.10) 
 (0.10)  

$ 

 —   
 (58,022)  
 (60,680)  
 (60,545)  
 (0.12) 
 (0.12)  

$ 

 220,213   
 114,905   
 117,284   
 117,386   
 0.21  
 0.20   

$ 

 18,174 
 (103,798)
 (99,280)
 (99,323)
 (0.17)
 (0.17)

      March 31,        June 30,         September 30,        December 31, 

Quarter Ended 

2016 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Loss from operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Net loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Net loss attributable to ordinary shareholders . . . . . . . . . . . . . . .    
Basic and diluted loss per share(1) . . . . . . . . . . . . . . . . . . . . . . . .    

$ 
 677   
 (20,334)  
 (22,001)  
 (22,001)  
 (0.07)  

$ 
 393   
 (24,628)  
 (24,124)  
 (24,124)  
 (0.06)  

$ 

 —   
 (34,828)  
 (35,494)  
 (35,494)  
 (0.08)  

$ 

 — 
 (37,270)
 (37,598)
 (37,598)
 (0.08)

(1)   Per common share amounts for the quarters and full years have been calculated separately. Accordingly, the sum of 
quarterly amounts may not equal the annual amount because of differences in the weighted average common shares 
outstanding during each period, principally due to the effect of share issuances by the Company during the year. 

27. Segment and geographic information 

The Company operates in one segment. Its chief operating decision maker is the Chief Executive Officer, who 

makes operating decisions, assesses performance and allocates resources on a consolidated basis. 

The Company’s long-lived assets are substantially located in the PRC. 

Net product revenues by geographic area are based upon the location of the customer, and net collaboration revenue 

is recorded in the jurisdiction in which the related income is expected to be sourced from. Total net revenues by 
geographic area are presented as follows: 

F-42 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
BEIGENE, LTD. 
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) 
FOR THE YEARS ENDED DECEMBER 31, 2017, 2016 AND 2015 
(Amounts in thousands of U.S. Dollar (“$”) and Renminbi (“RMB”), 
except for number of shares and per share data) 

Year Ended December 31, 
2017 
$ 
PRC  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
 24,428  
U.S.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     138,423  
 75,536  
Other  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     238,387  

$ 
 — 
 — 
 1,070      8,816 
 8,816 
 1,070  

$ 
 —    
 —  

      2015 

      2016 

28. Subsequent events 

On January 22, 2018, the Company completed a follow-on public offering at a price of $101.00 per ADS, or $7.77 

per ordinary share. In this offering, the Company sold 7,425,750 ADSs representing 96,534,750 ordinary shares. 
Additionally, the underwriters exercised their option to purchase an additional 495,050 ADSs representing 6,435,650 
ordinary shares from the Company. The net proceeds from the offering, including the underwriter option, were 
approximately $758.0 million after deducting the underwriting discounts. 

On January 1, 2018, the number of shares authorized to be issued under the 2016 Plan was increased by 29,603,617 
ordinary shares, which represents the amount automatically added pursuant to provisions of the 2016 Plan (see Note 20). 

F-43 

 
 
 
 
 
 
 
 
 
     
     
     
 
     
  
 
 
 
     
 
 
 
 
 
 
 
Exhibit  No. 

Exhibit Description 

Filed/ Furnished 
Herewith 

Incorporated by Reference 
Herein from Form or Schedule 

Filing Date 

SEC File/ 
Reg. Number 

Exhibit Index 

3.1 

4.1 

    Fourth Amended and Restated 
Memorandum and Articles of 
Association of the Registrant, 
as currently in effect 

 .1  Deposit Agreement dated 
February 5, 2016 by and 
among the Company, the 
Depositary and holders of the 
American Depositary Receipts  

 .2  Amendment No. 1 to Deposit 

Agreement, dated April 11, 
2016, by and among the 
Registrant, Citibank, N.A. and 
holders of the American 
Depositary Receipts 

 .3  Letter Agreement, dated as of 
July 11, 2016, between the 
Registrant and Citibank, N.A.  

 .4  Form of Letter Agreement 
between the Registrant and 
Citibank, N.A.  

4.2 

    Form of American Depositary 

Receipt (included in 
Exhibit 4.1.1) 

4.3 

    Specimen Certificate for 

Ordinary Shares 

4.4 

 .1  Second Amended and 

Restated Investors’ Rights 
Agreement, dated as of 
April 21, 2015, by and among 
the Registrant and certain 
shareholders named therein  

 .2  Amendment No. 1 to Second 
Amended and Restated 
Investors’ Rights Agreement, 
dated January 26, 2016, by 
and among the Registrant and 
certain shareholders named 
therein  

4.5 

    Registration Rights 

Agreement, dated as of 
November 16, 2016, by and 
among BeiGene, Ltd. and the 
investors named therein 

8-K 
(Exhibit 3.1) 

8-K 
(Exhibit 4.1) 

02/11/2016 

001-37686 

02/11/2016 

001-37686 

8-K 
(Exhibit 4.1) 

04/11/2016 

001-37686 

10-Q 
(Exhibit 4.7) 

10-Q 
(Exhibit 4.9) 

08/10/2016 

001-37686 

05/10/2017 

001-37686 

S-1 
(Exhibit 4.3) 

S-1 
(Exhibit 4.4) 

12/09/2015 

10/16/2015 

333-
207459 

333-
207459 

S-1 
(Exhibit 10.21) 

01/27/2016 

333-
207459 

8-K 
(Exhibit 4.1) 

11/17/2016 

001-37686 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit  No. 

Exhibit Description 

Filed/ Furnished 
Herewith 

Incorporated by Reference 
Herein from Form or Schedule 

Filing Date 

SEC File/ 
Reg. Number 

Lease Agreements 

10.1 

10.2 

    Lease dated February 1, 2011 
by and between BeiGene 
(Beijing) Co., Ltd. and 
Beijing Xintaike Medical 
Device Co., Ltd. (English 
translation)  

    Lease Agreement, dated as of 
April 10, 2016, between 
BeiGene (Suzhou) Co., Ltd. 
and Suzhou Industrial Park 
Biotech 
Development Co., Ltd 
(English Translation)  

Collaboration, License and Commercial Agreements 

10.3# 

10.4# 

10.5# 

License Agreement for PARP 
in PRC, dated October 28, 
2013, by and between the 
Registrant and Merck KGaA, 
Darmstadt Germany  

License Agreement for PARP 
in Ex-PRC, dated October 28, 
2013, by and between the 
Registrant and Merck KGaA, 
Darmstadt Germany  

Amended and Restated 
License Agreement for BRAF 
in PRC, dated December 10, 
2013, by and between the 
Registrant and Merck KGaA, 
Darmstadt Germany 

10.6 

 .1#  Amended and Restated 

License Agreement for BRAF 
in Ex-PRC, dated 
December 10, 2013, by and 
between the Registrant and 
Merck KGaA, Darmstadt 
Germany 

 .2#  Amendment Agreement, 

dated October 1, 2015, by and 
between the Registrant and 
Merck KGaA, Darmstadt 
Germany 

S-1 
(Exhibit 10.4) 

10/16/2015 

333-
207459 

10-Q 
(Exhibit 10.5) 

05/12/2016 

001-37686 

S-1 
(Exhibit 10.8) 

10/16/2015 

333-
207459 

S-1 
(Exhibit 10.7) 

10/16/2015 

333-
207459 

S-1 
(Exhibit 10.6) 

10/16/2015 

333-
207459 

S-1 
(Exhibit 10.5) 

10/16/2015 

333-
207459 

S-1 
(Exhibit 10.16) 

10/16/2015 

333-
207459 

 
 
  
 
 
 
 
 
 
 
  
 
  
 
  
 
 
 
 
Exhibit  No. 

Exhibit Description 

Filed/ Furnished 
Herewith 

Incorporated by Reference 
Herein from Form or Schedule 

S-1 
(Exhibit 10.18) 

Filing Date 

12/09/2015 

SEC File/ 
Reg. Number 

333-
207459 

10.7# 

10.8# 

10.9# 

10.10# 

10.11# 

 .3  Second Amendment 
Agreement, dated 
December 3, 2015, by and 
between the Registrant and 
Merck KGaA, Darmstadt 
Germany  

Purchase of Rights 
Agreement, dated October 1, 
2015, by and between the 
Registrant and Merck KGaA, 
Darmstadt Germany 

Option Agreement, dated 
October 1, 2015, by and 
between the Registrant and 
Merck KGaA, Darmstadt 
Germany 

Entrusted Loan Contract, 
dated September 2, 2015, by 
and between BeiGene 
(Suzhou) Co., Ltd.; Suzhou 
Industrial Park Biotech 
Development Co., Ltd.; and 
China Construction Bank 
(English translation) 

Supplemental Agreement to 
the Entrusted Loan Contract, 
dated as of June 11, 2016, by 
and between BeiGene 
(Suzhou) Co., Ltd.; Suzhou 
Industrial Park Biotech 
Development Co., Ltd.; and 
China Construction Bank 
Suzhou Industrial Park 
Branch 

Amended Equity Joint 
Venture Contract regarding 
BeiGene Biologics Co., Ltd., 
dated April 11, 2017 between 
BeiGene (Hong Kong) Co., 
Limited and Guangzhou GET 
Technology Development 
Co., Ltd. 

S-1 
(Exhibit 10.14) 

10/16/2015 

333-
207459 

S-1 
(Exhibit 10.15) 

10/16/2015 

333-
207459 

S-1 
(Exhibit 10.13) 

10/16/2015 

333-
207459 

10-Q 
(Exhibit 10.4) 

08/10/2016 

001-37686 

10-Q 
(Exhibit 10.1) 

05/10/2017 

001-37686 

 
 
  
 
 
 
 
 
 
 
  
 
  
 
  
 
  
 
  
 
Exhibit  No. 

Exhibit Description 

Filed/ Furnished 
Herewith 

Incorporated by Reference 
Herein from Form or Schedule 

Filing Date 

SEC File/ 
Reg. Number 

10.12# 

10.13# 

10.14# 

10.15# 

10.16 

Amended Capital Increase 
Agreement with respect to 
BeiGene Biologics Co., Ltd., 
dated April 11, 2017, among 
BeiGene (Hong Kong) Co., 
Limited; Guangzhou GET 
Technology Development 
Co., Ltd.; and BeiGene 
Biologics Co., Ltd. 

Shareholder Loan Contract 
with respect to BeiGene 
Biologics Co., Ltd, dated 
March 7, 2017, between 
Guangzhou GET Technology 
Development Co., Ltd. and 
BeiGene Biologics Co., Ltd. 

Amended and Restated 
Exclusive License and 
Collaboration Agreement, 
dated August 31, 2017, by and 
among the Registrant, 
Celgene Corporation and 
Celgene Switzerland LLC 

License and Supply 
Agreement, dated July 5, 
2017, by and between the 
Registrant and Celgene 
Logistics Sàrl 

Share Subscription 
Agreement, dated July 5, 
2017, by and between 
Celgene Switzerland LLC and 
the Registrant 

Equity and Other Compensation Plans 

10.17† 

BeiGene, Ltd. 2011 Option 
Plan, as amended and form of 
option agreements thereunder  

10.18 

 .1†  2016 Share Option and 

Incentive Plan and forms of 
agreements thereunder  

 .2†  Amendment No. 1 to 

BeiGene, Ltd. 2016 Share 
Option and Incentive Plan 

10-Q 
(Exhibit 10.2) 

05/10/2017 

001-37686 

10-Q 
(Exhibit 10.3) 

05/10/2017 

001-37686 

10-Q 
(Exhibit 10.2) 

11/13/2017 

001-37686 

10-Q 
(Exhibit 10.3) 

11/13/2017 

001-37686 

8-K 
(Exhibit 10.1) 

07/06/2017 

001-37686 

S-1 
(Exhibit 10.1) 

S-1 
(Exhibit 10.2) 

10-Q 
(Exhibit 10.4) 

10/16/2015 

01/19/2016 

333-
207459 

333-
207459 

11/13/2017 

001-37686 

 
 
  
 
 
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
 
 
 
Filed/ Furnished 
Herewith 

Incorporated by Reference 
Herein from Form or Schedule 

Filing Date 

SEC File/ 
Reg. Number 

10-Q 
(Exhibit 10.5) 

11/13/2017 

10.5 

S-1 
(Exhibit 10.19) 

8-K 
(Exhibit 10.1) 

01/19/2016 

333-
207459 

11/17/2016 

001-37686 

S-1 
(Exhibit 10.3) 

01/19/2016 

333-
207459 

8-K 
(Exhibit 10.1) 

04/26/2017 

001-37686 

S-1 
(Exhibit 10.9) 

10/16/2015 

333-
207459 

10-Q 
(Exhibit 10.3) 

10-Q 
(Exhibit 10.1) 

10-Q 
(Exhibit 10.2) 

08/10/2016 

001-37686 

11/10/2016 

001-37686 

11/10/2016 

001-37686 

Exhibit  No. 

Exhibit Description 

 .3†  Forms of Restricted Share 

Unit Award Agreement and 
Share Option Agreement 
under BeiGene, Ltd. 2016 
Share Option and Incentive 
Plan 

Senior Executive Cash 
Incentive Bonus Plan  

Independent Director 
Compensation Policy  

10.19† 

10.20† 

Agreements with Executive Officers and Directors 

10.21† 

10.22† 

10.23† 

10.24† 

10.25† 

10.26† 

21.1 

23.1 

Form of Indemnification 
Agreement, entered into 
between the Registrant and its 
directors and officers 

Employment Agreement, 
dated April 25, 2017, by and 
between the Registrant and 
John V. Oyler 

Employment Agreement, 
dated July 13, 2015, by and 
between BeiGene USA, Inc. 
and Howard Liang 

Employment Agreement, 
dated as of April 28, 2016, by 
and between BeiGene 
USA, Inc. and Ji Li 

Employment Agreement, 
dated as of August 8, 2016, by 
and between BeiGene 
USA, Inc. and Amy Peterson  

Employment Agreement, 
dated as of August 19, 2016, 
by and between BeiGene 
USA, Inc. and Jane Huang 

List of Subsidiaries of the 
Registrant 

Consent of Ernst & Young 
Hua Ming LLP 

X 

X 

 
 
  
 
 
 
 
 
 
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
  
 
 
 
  
 
 
 
Exhibit  No. 

Exhibit Description 

Filed/ Furnished 
Herewith 

Incorporated by Reference 
Herein from Form or Schedule 

Filing Date 

SEC File/ 
Reg. Number 

31.1 

31.2 

32.1 

101 

X 

X 

X 

X 

Certification of Principal 
Executive Officer pursuant to 
Rule 13a-14(a) and 
Rule 15d-14(a) of the 
Securities Exchange Act of 
1934, as adopted pursuant to 
Section 302 of the 
Sarbanes-Oxley Act of 2002 

Certification of Principle 
Financial Officer pursuant to 
Rule 13a-14(a) and 
Rule 15d-14(a) of the 
Securities Exchange Act of 
1934, as adopted pursuant to 
Section 302 of the 
Sarbanes-Oxley Act of 2002 

Certification of Principal 
Executive Officer and 
Principle Financial Officer 
pursuant to 18 U.S.C. 
Section 1350, as adopted 
pursuant to Section 906 of the 
Sarbanes-Oxley Act of 2002 

The following financial 
statements from the 
Registrant’s Annual Report on 
Form 10-K for the year ended 
December 31, 2017, formatted 
in XBRL: (i) Consolidated 
Balance Sheets 
(ii) Consolidated Statements 
of Operations, 
(iii) Consolidated Statements 
of Comprehensive Loss, 
(iv) Consolidated Statements 
of Cash Flows, 
(v) Consolidated Statements 
of Shareholders’ Equity 
(Deficit), and (vi) Notes to the 
Consolidated Financial 
Statements 

† 

Indicates a management contract or any compensatory plan, contract or arrangement. 

#  Confidential treatment has been granted by the U.S. Securities and Exchange Commission as to certain portions of 

this exhibit omitted and filed separately. 

 
 
  
 
 
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
 
 
 
SIGNATURES 

Pursuant to the requirements of the Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has 

duly caused this Form 10-K to be signed on its behalf by the undersigned, thereunto duly authorized. 

Date: February 28, 2018 

BEIGENE, LTD. 
By: 

/s/ JOHN V. OYLER 

John V. Oyler 
Chief Executive Officer and Chairman (Principal 
Executive Officer) 

POWER OF ATTORNEY 

Each person whose individual signature appears below hereby authorizes and appoints John V. Oyler and Howard 

Liang, and each of them, with full power of substitution and resubstitution and full power to act without the other, as his 
or her true and lawful attorney-in-fact and agent to act in his or her name, place and stead and to execute in the name and 
on behalf of each person, individually and in each capacity stated below, and to file any and all amendments to this 
Annual Report on Form 10-K and to file the same, with all exhibits thereto, and other documents in connection 
therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of 
them, full power and authority to do and perform each and every act and thing, ratifying and confirming all that said 
attorneys-in-fact and agents or any of them or their or his substitute or substitutes may lawfully do or cause to be done 
by virtue thereof. 

Pursuant to the requirements of the Securities Exchange Act of 1934, this Annual Report on Form 10-K has been 

signed by the following persons in the capacities indicated below and on the dates indicated: 

Signature 
/s/ JOHN V. OYLER 
John V. Oyler 

Title 
Chief Executive Officer and Chairman (Principal 
Executive Officer) 

Date 

February 28, 2018 

/s/ HOWARD LIANG 
Howard Liang 

Chief Financial Officer and Chief Strategy Officer 
(Principal Financial and Accounting Officer) 

February 28, 2018 

/s/ TIMOTHY CHEN 
Timothy Chen 

/s/ DONALD W. GLAZER 
Donald W. Glazer 

/s/ MICHAEL GOLLER 
Michael Goller 

/s/ RANJEEV KRISHANA 
Ranjeev Krishana 

/s/ THOMAS MALLEY 
Thomas Malley 

/s/ XIAODONG WANG 
Xiaodong Wang 

/s/ QINGQING YI 
Qingqing Yi 

Director 

Director 

Director 

Director 

Director 

Director 

Director 

February 28, 2018 

February 28, 2018 

February 28, 2018 

February 28, 2018 

February 28, 2018 

February 28, 2018 

February 28, 2018 

 
 
 
 
 
 
 
 
 
 
 
 
     
     
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Notice of 2018 Annual General Meeting of Shareholders

24AUG201511041657

and

Proxy Statement

BEIGENE, LTD.
c/o Mourant Ozannes Corporate Services (Cayman) Limited
94 Solaris Avenue, Camana Bay
Grand Cayman KY1-1108
Cayman Islands

NOTICE OF 2018 ANNUAL GENERAL MEETING  OF SHAREHOLDERS

Notice is hereby given that the 2018 Annual General Meeting  of  Shareholders  (the  ‘‘Annual
Meeting’’) of BeiGene, Ltd. (the ‘‘Company’’) will be held on June 6, 2018, at 8:30 a.m. local  time, at
the Screening Room, the Shangri-La  Hotel,  188 University Avenue,  Toronto, Canada. The  purpose of
the meeting is to consider and pass the following:

1.

ordinary resolution: to re-elect Donald W.  Glazer to serve as a Class II director until  the
2021 annual general meeting of shareholders and until his successor is  duly elected and qualified,
subject  to his earlier resignation or removal;

2.

ordinary resolution: to re-elect Michael  Goller to serve as  a Class II director until the

2021 annual general meeting of shareholders and until his successor is  duly elected and qualified,
subject  to his earlier resignation or removal;

3.

ordinary resolution: to re-elect Thomas Malley to serve as  a  Class II  director until  the

2021 annual general meeting of shareholders and until his successor is  duly elected and qualified,
subject  to his earlier resignation or removal;

4.

5.

ordinary resolution: to approve the BeiGene, Ltd. 2018 Employee  Share  Purchase Plan;

ordinary resolution: to ratify the appointment of  Ernst &  Young Hua Ming LLP  as the

Company’s independent registered public  accounting firm for the year ending  December 31, 2018;

6.

ordinary resolution: to approve, on an  advisory basis,  the compensation of our named

executive officers, as disclosed in this Proxy Statement;

7.

ordinary resolution: to hold an advisory vote on the frequency of future advisory  votes on

the compensation of our named executive officers; and

8.

to transact such other business as may  properly  come before the meeting and any

adjournment or postponement.

The proposals for the election of directors  relate solely to the  election of Class II directors

nominated by the Board of Directors.

Our Board of Directors has fixed 5:00 p.m.  (Cayman Islands time) on April 20,  2018 as the  record

date. Holders of record of our ordinary shares  as of 5:00 p.m. (Cayman Islands time)  on the  record
date are entitled to attend and vote at the meeting and any  adjournment  or postponement. Holders  of
record of our American Depositary Shares (‘‘ADSs’’), each  representing  13 of our ordinary shares, as  of
the record date who wish to exercise their voting rights for the underlying ordinary shares must act
through  Citibank, N.A., the depositary of  the ADSs.

The accompanying Proxy Statement more fully describes the  details of the  business  to  be
conducted at the Annual Meeting. After careful  consideration, our  Board of  Directors has approved
the proposals and recommends that you vote FOR each director nominee and  FOR each other
proposal described in this Proxy Statement.

Your vote is important. As promptly as possible, you are urged  to  complete, sign, date and return  the
accompanying proxy form to Mourant Ozannes Corporate  Services (Cayman) Limited (for holders  of our
ordinary shares) before the time of the  Annual Meeting  or your voting instructions to  Citibank,  N.A. (for
holders of our ADSs) no later than 10:00 a.m., New York Time,  on May 31, 2018 if  you wish to exercise your
voting rights.

IMPORTANT NOTICE REGARDING THE AVAILABILITY  OF PROXY MATERIALS
FOR THE SHAREHOLDER MEETING  TO  BE HELD ON JUNE 6,  2018

The accompanying Proxy Statement and Annual  Report on  Form 10-K for the  year  ended
December 31, 2017 will also be available to the public  at http://ir.beigene.com under ‘‘Financial
Information—Annual Reports.’’

By Order of the Board of Directors,

/s/ SCOTT A. SAMUELS

Scott A. Samuels
Senior Vice President, General Counsel

April 30, 2018

BEIGENE, LTD.

PROXY STATEMENT FOR

2018 ANNUAL GENERAL MEETING OF SHAREHOLDERS

TABLE OF CONTENTS

GENERAL INFORMATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

OVERVIEW OF PROPOSALS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PROPOSALS 1, 2 AND 3 ELECTION OF DIRECTORS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PROPOSAL 4 APPROVAL OF THE BEIGENE, LTD. 2018 EMPLOYEE SHARE PURCHASE
PLAN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PROPOSAL 5 RATIFICATION OF  APPOINTMENT OF INDEPENDENT AUDITORS . . . . . .

PROPOSAL 6 NON-BINDING, ADVISORY VOTE ON EXECUTIVE  COMPENSATION . . . . .

PROPOSAL 7 NON-BINDING, ADVISORY VOTE ON THE FREQUENCY OF  ADVISORY

VOTES  ON EXECUTIVE COMPENSATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

TRANSACTION OF OTHER BUSINESS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS  AND  MANAGEMENT . . .

EXECUTIVE OFFICERS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CERTAIN RELATIONSHIPS AND  RELATED-PARTY TRANSACTIONS . . . . . . . . . . . . . . . . .

COMPENSATION COMMITTEE INTERLOCKS AND INSIDER PARTICIPATION . . . . . . . . .

SECTION 16(A) BENEFICIAL OWNERSHIP  REPORTING COMPLIANCE . . . . . . . . . . . . . .

CORPORATE GOVERNANCE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

EXECUTIVE COMPENSATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

DIRECTOR COMPENSATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

DELIVERY OF PROXY MATERIALS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1

4

5

10

14

16

17

18

19

23

25

26

27

27

34

58

60

i

(This page has been left blank intentionally.)

BEIGENE, LTD.

PROXY STATEMENT
FOR THE 2018 ANNUAL GENERAL MEETING OF  SHAREHOLDERS

GENERAL INFORMATION

This Proxy Statement is furnished in connection  with the solicitation of proxies by the Board  of

Directors (the ‘‘Board of Directors’’)  of BeiGene, Ltd. for use  at  its  2018 Annual  General Meeting of
Shareholders (the ‘‘Annual Meeting’’)  to  be held on June 6, 2018  at 8:30 a.m. local time at the
Screening Room, the Shangri-La Hotel, 188 University  Avenue, Toronto, Canada, for the purpose  of
considering and, if thought fit, passing the  resolutions  specified in the  Notice  of Annual  General
Meeting. This Proxy Statement is being  mailed to shareholders on or about May 1, 2018.

For a  proxy to be effective, it must be properly executed and dated and lodged  (together with a
duly signed and dated power of attorney or other authority (if any)  under which  it is executed (or  a
notarially certified copy of such power of  attorney or other authority)) at  the offices  of  our  registrar,
Mourant Ozannes Corporate Services (Cayman) Limited (the ‘‘Registrar’’) so as to be received before
the time of the Annual Meeting. Each  proxy properly  tendered will, unless otherwise  directed by the
shareholder, be voted FOR the director  nominees described in this Proxy Statement,  FOR the approval
of the BeiGene, Ltd. 2018 Employee Share Purchase  Plan,  FOR the  appointment of Ernst &  Young
Hua Ming LLP as the Company’s independent registered public accounting firm for the year ending
December 31, 2018, FOR the approval, on an advisory basis, of the compensation of our named
executive officers, as disclosed in this  Proxy Statement, FOR the approval, on an  advisory basis, of the
holding of an advisory vote on the compensation of our named  executive officers each year, and at the
discretion of the proxy holder(s) with regard to all  other  matters that may properly  come  before the
meeting.

We  will pay all of the costs of soliciting proxies. Our directors, officers and employees  may also
solicit proxies; however, we will not pay them additional  compensation for  any of  these services.  Proxies
may be solicited by telephone, email,  facsimile, personal solicitation or otherwise.

In this Proxy Statement, the terms ‘‘BeiGene,’’ ‘‘we,’’ ‘‘us,’’ and  ‘‘our’’ refer to BeiGene, Ltd.,
unless the context otherwise requires, refer to its subsidiaries  as well.  The mailing address of our
principal executive offices is c/o Mourant  Ozannes Corporate Services (Cayman) Limited, 94  Solaris
Avenue, Camana Bay, Grand Cayman KY1-1108,  Cayman Islands.

Please note that while our proxy materials and our Annual Report on  Form 10-K are available  on

our  website, no other information contained on the  website is incorporated by reference  into  or
considered to be part of this document  or  our Annual Report  on Form 10-K.

Shareholders Entitled to Vote; Record Date

Only holders of record of our ordinary shares, par value $0.0001  per  share, at 5:00  p.m. (Cayman
Islands time) on April 20, 2018 (the ‘‘record  date’’) are entitled to notice  of, and  to  attend  and to vote
at, the Annual Meeting. As of 5:00 p.m.  (Cayman  Islands time) on the record date, we  had outstanding
698,942,730 ordinary shares, all of which are entitled to vote with respect to all matters to be acted
upon at the Annual Meeting. On the  record date,  approximately 495,841,346 of the 698,942,730
outstanding ordinary shares were held  in  the name  of  Citibank, N.A.  (the ‘‘Depositary’’) as  depositary
for the American Depositary Shares  (the  ‘‘ADSs’’), which issues company-sponsored  American
Depositary Receipts (‘‘ADRs’’), evidencing ADSs that  in turn each  represent  13 of our ordinary shares.
Each  shareholder of record is entitled to one vote for each ordinary share held by such  shareholder.

1

Quorum

We  are an exempted company incorporated in  the Cayman  Islands with limited  liability,  and our
affairs are governed by our amended  and  restated memorandum and articles of association, which  we
refer to as our ‘‘articles’’; the Companies Law  (as  amended)  of the Cayman Islands, which we refer  to
as the ‘‘Cayman Companies Law’’; and the  common law of the Cayman Islands.

The quorum required for a general meeting of shareholders  at which  an ordinary resolution is
proposed consists of such shareholders present in person  or by proxy who  together  hold  shares carrying
the right to at least a simple majority  of all votes capable of being exercised on a poll. The quorum
required for a general meeting at which a special  resolution  is proposed  consists of such shareholders
present  in person or by proxy who together  hold  shares carrying the right  to  at least two-thirds  of  all
votes capable of being exercised on a  poll.

An ordinary resolution to be passed by the shareholders  requires  the affirmative vote of a simple

majority of the votes cast by the shareholders entitled to vote who  are present in  person or by proxy  at
a general meeting, while a special resolution requires the affirmative vote of at least two-thirds of the
votes cast by the shareholders entitled  to  vote who  are present in person or by proxy at a general
meeting  (except for certain types of winding  up of the company, in which case the required majority to
pass a special resolution is 100%). Both ordinary resolutions and special resolutions may also be passed
by a unanimous written resolution signed by all the shareholders of our Company, as  permitted by the
Cayman Companies Law and our articles. A special resolution is required for important matters  such
as a change of name and amendments to our articles. Our  shareholders may effect certain  changes by
ordinary resolution, including increasing  the amount of our  authorized share capital, consolidating and
dividing all or any of our share capital  into  shares of  larger amounts than  our existing shares  and
cancelling any authorized but unissued  shares.

Voting

Persons who hold our ordinary shares directly on  the record date (‘‘record holders’’)  must

(1) return a proxy card (a) by mail to  the offices of the  Registrar: Mourant Ozannes Corporate  Services
(Cayman) Limited, 94 Solaris Avenue,  Camana Bay,  Grand Cayman  KY1-1108, Cayman  Islands, or
(b) by email at BeiGene@mourantozannes.com; or (2) attend the Annual Meeting in person to vote on
the proposals. Persons who own our  ordinary shares indirectly on the  record date  through a brokerage
firm, bank or other financial institution, including  persons who  own our ordinary shares in the form of
ADSs through the  Depositary (‘‘beneficial owners’’), must return a voting instruction form  to  have their
shares or the shares underlying their  ADSs, as the case  may  be,  voted  on their behalf. Brokerage firms,
banks or other financial institutions that do not receive  voting instructions  from beneficial owners  may
either vote these shares on behalf of  the  beneficial owners or return a proxy leaving  these shares
un-voted (a ‘‘broker non-vote’’).

ADR holders are not entitled to vote directly at  the Annual Meeting,  but the Deposit  Agreement,

dated as of February 5, 2016, as amended  (the  ‘‘Deposit Agreement’’), by and among the Depositary,
the Company and the holders of ADRs permits  registered holders of ADRs as  of  the record date to
instruct the Depositary how to exercise voting rights pertaining to the  ordinary shares so  represented.
The Depositary has agreed that it will  endeavor, insofar as practicable and permitted under applicable
law and the provisions of the Deposit Agreement, to vote (in person or by  delivery to BeiGene  of a
proxy) the ordinary shares registered  in the name of the Depositary in  accordance with the  voting
instructions received from the ADR holders.  If the Depository  does not  receive instructions from a
holder, such holder shall be deemed, and the  Depository shall (unless  otherwise specified  in the notice
distributed to holders of ADRs) deem  such  holder,  to  have instructed  the Depository to give a
discretionary proxy to a person designated  by  us  to  vote the ordinary shares represented  by  such
holders’ ADSs, provided that no such  discretionary proxy  may be given by the Depositary with respect

2

to any matter to be voted upon that we  inform the Depositary that  (a) we  do not wish such  proxy to be
given, (b) substantial opposition exists, or (c) the  rights of holders of  ordinary shares may be materially
adversely affected. In the event that the instruction  card is executed but does not specify  the manner in
which  the ordinary shares represented are to be voted (i.e., by marking a vote ‘‘FOR,’’ ‘‘AGAINST’’  or
any other option), the Depositary will  vote in  respect of each proposal as  recommended by the Board
as described in the Notice of Annual General Meeting.  Instructions  from the ADR holders  must  be
sent to the Depositary so that the instructions are received  by no later than  10:00 a.m. New York time
on May  31, 2018.

Abstentions and broker non-votes will  be  counted for  the purpose  of  determining the presence or
absence of a quorum, but will not be counted  for the purpose of determining the  number of votes  cast
on a given proposal.

We  have retained the Registrar to hold and maintain our  register of members. The Registrar will
be engaged by us to take delivery of completed proxy forms posted to it  in accordance with the  details
above.

We  encourage you to vote by proxy by mailing  or emailing  an executed proxy card. Voting  in
advance  of the meeting will ensure that  your shares  will  be voted  and reduce the likelihood  that  we will
be forced to incur additional expenses  soliciting proxies for the Annual Meeting. Any record holder of
our  ordinary shares may attend the Annual Meeting in person and  may revoke the  enclosed form of
proxy at any time by:

(cid:129) executing and delivering to the Registrar  a later-dated proxy by mail  or  email pursuant to the

instructions above; or

(cid:129) voting in person at the Annual Meeting.

Beneficial owners of our ordinary shares  and ADSs  representing our ordinary shares  who wish to
change or revoke their voting instructions should  contact their  brokerage  firm, bank or other financial
institution or the Depositary, as applicable, for information on how to do so. Generally, however,
beneficial owners of our ordinary shares  and  ADSs representing our  ordinary shares who wish to
change or revoke their voting instructions may do so until 10:00 a.m.  New York time  on May 31, 2018.
Beneficial owners who wish to attend the Annual Meeting and vote in person  should contact their
brokerage firm, bank or other financial  institution holding  our ordinary shares on  their  behalf in order
to obtain a ‘‘legal proxy’’ which will allow  them  to  both attend the meeting and vote in person.  Without
a legal proxy, beneficial owners cannot  vote at the  Annual Meeting because their brokerage  firm,  bank
or other  financial institution may have already voted  or returned a broker non-vote on their  behalf.
Record holders of ADSs who wish to  attend the Annual Meeting  and  vote in person should contact the
Depositary (and beneficial owners wishing to do the  same should contact their brokerage  firm,  bank  or
other financial institution holding their ADSs) to cause  their ADSs  to  be  cancelled and  the underlying
shares to be withdrawn in accordance with the  terms and conditions of the Deposit Agreement so  as to
be recognized by us as a record holder  of  our ordinary shares.

Expenses of Solicitation

We  are making this solicitation and will pay the entire cost of preparing and distributing the proxy

materials and soliciting votes. If you choose to access the  proxy  materials  over the Internet, you are
responsible for any Internet access charges  that you  may  incur.  Our officers, directors and employees
may, without compensation other than their regular compensation, solicit proxies through  further
mailings, personal conversations, facsimile transmissions, emails,  or otherwise.  Proxy solicitation
expenses that we will pay include those for preparation, mailing, returning, and tabulating the  proxies.

3

Procedure for Submitting Shareholder Proposals

The Cayman Companies Law provides shareholders  with only limited rights  to  requisition a
general meeting and does not provide  shareholders with a  right to put any proposal before a general
meeting.  However, these rights may be provided in  a company’s articles  of  association. Our articles
allow our shareholders holding not less than  a simple  majority of the  voting rights  entitled to vote at
general meetings to requisition an extraordinary  general meeting  of  our shareholders, in  which case our
Board of Directors is obliged to convene  an extraordinary general meeting  and to put the  resolutions
so requisitioned to a vote at such meeting. However, our shareholders  may  propose  only  ordinary
resolutions to be put to a vote at such meetings and shall  have no  right to propose resolutions with
respect to the election, appointment or removal  of directors.  Our articles  provide no  other  right to put
any proposals before annual general meetings or extraordinary  general meetings.  As a  Cayman Islands
exempted company, we are not obligated  by  law  to  call shareholders’ annual general meetings.
However, our corporate governance guidelines require us to  call such meetings  every  year to the  extent
required by the listing rules of any stock  exchange  on which our ordinary  shares or  ADSs are traded.

Shareholders may present proper proposals for inclusion in our proxy statement and for
consideration at our next annual general meeting of shareholders  by submitting  their  proposals in
writing to us in a timely manner. In order  to  be  considered for inclusion in the proxy statement for  the
2019 annual general meeting of shareholders, shareholder  proposals must be received at our principal
executive offices no later than December 27,  2018, and must otherwise comply  with the requirements of
Rule 14a-8 of the U.S. Securities Exchange Act of 1934,  as amended  (the  ‘‘Exchange Act’’). Any
shareholder proposal for the annual  general meeting of  shareholders  in 2019,  which is  submitted
outside the processes of Rule 14a-8,  shall  be considered  untimely unless received  by  the Company in
writing no later than March 12, 2019.  If the date  of  the annual  meeting is  moved by more than 30 days
from the date contemplated at the time of the previous year’s proxy statement,  then notice must be
received within a reasonable time before we begin to print and send proxy  materials.  If that happens,
we will publicly announce the deadline  for  submitting a proposal  in a press release or in a  document
filed with the U.S. Securities and Exchange Commission (‘‘SEC’’). A copy of all notices of proposals by
shareholders should be sent to us at c/o  Mourant Ozannes Corporate Services (Cayman) Limited,
94 Solaris Avenue, Camana Bay, Grand  Cayman KY1-1108, Cayman Islands.

OVERVIEW OF PROPOSALS

This Proxy Statement contains seven  proposals  requiring shareholder action. Proposals 1, 2 and 3

request the reelection of three directors to the Board  of Directors.  Proposal 4 requests the  approval of
the BeiGene, Ltd. 2018 Employee Share Purchase Plan. Proposal 5 requests  the ratification  of  the
appointment of Ernst & Young Hua Ming LLP as our independent registered public accounting firm
for the fiscal year ending December 31, 2018.  Proposal 6  requests the approval, on an advisory basis,  of
the compensation of our named executive officers, as  disclosed in this Proxy  Statement. Proposal 7
requests an advisory vote on the frequency of future advisory  votes on the  compensation of our named
executive officers. Each of the proposals  is discussed in more  detail in the  pages that follow.

4

PROPOSALS 1, 2 AND 3
ELECTION OF DIRECTORS

Our articles provide that persons standing for election  as  directors at a duly constituted general

meeting  with a requisite quorum shall  be  elected by an ordinary resolution of our shareholders, which
requires the affirmative vote of a simple  majority of the votes cast  on the resolution by the
shareholders entitled to vote who are  present in person or by proxy  at the meeting. Our  articles further
provide that our Board of Directors will  be  divided into  three groups designated as Class I,  Class II
and Class III with as nearly equal a number of directors in each group as possible, with each director
serving a three-year term and until his  or  her successor is duly elected and qualified, subject to his or
her earlier resignation or removal.

Upon the expiration of the term of each  class, each director in that class, if  nominated by the

Board, shall be eligible for reelection  at the  annual  general meeting  to  hold  office for another
three-year term and until such director’s  successor has been duly elected. Our  articles provide that,
unless otherwise determined by shareholders in a general  meeting, our Board will  consist of not less
than three directors. We have no provisions relating to retirement  of  directors upon reaching a
specified age.

In the event of a vacancy arising from the resignation  of a director  or as an addition  to  the

existing board, our Board of Directors  may, by the affirmative vote of a simple majority of the
remaining directors present and voting at  a board meeting, appoint  any person to be a director.

For so long as our shares or ADSs are  listed  on NASDAQ, our directors  are required to comply

with the director nomination procedures of  the NASDAQ Stock Market,  and our  Board is  required to
include at least such number of independent directors as required  by NASDAQ  Stock Market rules.

The terms of the Class II directors are  scheduled to expire on  the date of  the 2018 Annual
Meeting. Based on the recommendation of  the Nominating and Corporate Governance Committee of
the Board of Directors, the Board of Directors’ nominees  for election by the shareholders are current
Class II members: Donald W. Glazer, Michael Goller and Thomas Malley. If elected, each nominee will
serve as a director until the annual general meeting of shareholders in 2021 and until his or her
successor is duly elected and qualified, subject  to  his or her  earlier resignation or removal.

The names of and certain information about the directors  in each  of  the three classes are set  forth

below. There are no family relationships  among any of our directors  or executive officers.

The proxy in the form presented will  be voted,  unless  otherwise indicated, for the election of the
Class II director nominees to the Board  of Directors.  If any of the nominees should for any  reason be
unable or unwilling to serve at any time prior  to  the Annual Meeting, the proxies will be voted for the
election of a substitute nominee designated by the  Board of Directors.

Set forth below are the biographies of each  director, as well as a discussion of  the particular
experience, qualifications, attributes,  and  skills that led our Board  of  Directors to conclude that each
such person nominated to serve or currently serving  on  our Board of Directors should  serve as  a
director.

5

Nominees of Class II Directors for Election for a Three-Year Term  Ending at the 2021 Annual General

Meeting

The names of the  nominees for Class II directors  and  certain information  about each as of

April 25, 2018 are set forth below.

Name

Position(s)

Director
Since

Donald W. Glazer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Director
Michael Goller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Director
Thomas Malley . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Director

2013
2015
2016

Age

73
43
49

Donald W. Glazer has served as a member of our Board  of  Directors since  February 2013.
Mr. Glazer has served as a member of the Board of Trustees  of  GMO Trust, a mutual  fund  group,
since 2000 and as the Chairman of the  Board  of GMO  Trust since 2005. Mr. Glazer was a  Co-Founder
and Secretary, and from 2002 until 2010, Vice Chairman, of Provant, Inc., a  provider of  performance
improvement training solutions. From 1992  to  1995 Mr. Glazer was President  of  Mugar/Glazer
Holdings and from 1992 to 1993 served  as Vice  Chairman—Finance  of New England Television  Corp
and WHDH-TV, Inc. From 1997 to the  present,  Mr. Glazer  has served as Advisory Counsel to Goodwin
Procter LLP. From 1970 to 1978 Mr.  Glazer was an associate and  from 1978  to  1992 a partner at
Ropes & Gray LLP, a Boston law firm.  At Ropes  & Gray, Mr.  Glazer chaired the firm’s Emerging
Companies Group. Mr. Glazer was also a Lecturer  in Law at Harvard  Law School  from 1978 to 1991,
teaching a course called The Business  Lawyer. Mr. Glazer is  a former member  of  the boards of
directors of Environics Inc.; Kronos Incorporated; Reflective Technologies, Inc.; and Teleco Oilfield
Services Inc. Mr. Glazer received his A.B. from  Dartmouth College; J.D. from  Harvard Law  School,
where  he was an editor of the Harvard Law  Review;  and  L.L.M. from the University of Pennsylvania
Law School. Additionally, Mr. Glazer is a  co-author of  both  Glazer and FitzGibbon on Legal Opinions,
Third Edition (Aspen Publishers) and  Massachusetts  Corporation Law &  Practice, Second  Edition
(Aspen Publishers). We believe that Mr. Glazer’s qualifications to serve on our Board of Directors
include his extensive leadership, executive, managerial, business,  and corporate legal experience.

Michael Goller has served as a member of our Board of Directors since April  2015. Mr. Goller  has
been with Baker Bros. Advisors LP since 2005 and currently serves  as a  Partner. Prior to joining  Baker
Bros., Mr. Goller served as an Associate  of  JPMorgan Partners, LLC  where  he focused  on venture
investments in the life sciences sector  from 1999  to  2003. Mr. Goller began  his career as an  investment
banker with Merrill Lynch and Co. from  1997 to 1999.  Mr. Goller holds a  B.S. in  Molecular and Cell
Biology from The Pennsylvania State University  and  Master’s  degrees in each of Biotechnology (School
of Engineered and Applied Sciences)  and  Business  Administration  (Wharton School)  from the
University of Pennsylvania. We believe that Mr. Goller is qualified to serve on  our Board of Directors
based on his experience in the life sciences industry  and  for  his  knowledge in  financial  and corporate
development matters.

Thomas Malley has  served as a member of our Board  of  Directors since  January 2016. Mr. Malley

has served as President of Mossrock Capital, LLC, a private  investment firm, since May 2007.
Mr. Malley worked for Janus Mutual Funds in positions of increasing responsibility  from April 1991  to
May 2007. From January 1999 to May 2007, Mr. Malley served as the portfolio manager  of  the Janus
Global Life Sciences Fund and also led the  Janus healthcare  team of analysts.  From 1991 to 1998,
Mr. Malley served as an equity analyst  for Janus covering, among others, healthcare and biotechnology
stocks. Mr. Malley has been a director of  Kura Oncology, Inc. since  2015 and a director  of Kiniksa
Pharmaceuticals since 2016. Previously, he  served as  a director  of OvaScience, Inc., a public
biopharmaceutical company, from 2012 to 2017; Synageva  BioPharma Corp., a  public  biopharmaceutical
company, from 2006 to 2015,  until its acquisition by Alexion Pharmaceuticals,  Inc.; Puma
Biotechnology, Inc., a public biopharmaceutical company, from 2011 to 2015;  and Cougar

6

Biotechnology, Inc., a public biopharmaceutical company, from 2007 to 2009, until its acquisition by
Johnson and Johnson. Mr. Malley holds a  B.S. in Biology from Stanford University. Our Board of
Directors believes that Mr. Malley’s experience in the  biopharmaceutical industry, including serving on
other boards of directors, and his financial and executive experience qualify  him to serve on  our  Board
of Directors.

Directors Not Standing for Election or Re-Election

The names of and certain information as  of April 25,  2018 about the members of the  Board of

Directors who are  not standing for re-election  at this year’s Annual Meeting are set  forth below.

Name

Position(s)

Director
Since

John V. Oyler . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Director
Timothy Chen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Director
Ranjeev Krishana . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Director
Jing-Shyh (Sam) Su . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Director
. . . . . . . . . . . . . . . . . . . . . . . . . . Director
Xiaodong Wang, Ph.D.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Director
Qingqing Yi

2010
2016
2014
2018
2016
2014

Age

50
61
44
65
55
46

Class III Directors Continuing in Office  Until the  2019 Annual General  Meeting

Ranjeev Krishana has  served as a member of our Board of Directors since October 2014.

Mr. Krishana has worked at Baker Bros. Advisors LP from 2011  to  the present and  currently  serves as
Head of  International Investments. Prior  to joining Baker Bros., Mr. Krishana held  a series of
commercial, strategy, and business development  leadership  roles for Pfizer, Inc.’s pharmaceutical
business across a variety of international  regions and markets,  including Asia, Eastern Europe,  and
Latin America. Mr. Krishana was at Pfizer from 2003 to 2007 and from 2008 to 2011. From 2008 to
2010, Mr. Krishana was based in Beijing, China,  where he  served  as a  Senior  Director and  a member
of the Pfizer China Leadership Team.  Mr. Krishana began his career as a strategy consultant at
Accenture plc. Mr. Krishana holds a  B.A. in Economics  and  Political Science from Brown University,
and a Masters of Public Policy from  Harvard University.  We believe Mr. Krishana’s knowledge of the
healthcare sector across international markets qualifies him to serve on our Board of Directors.

Xiaodong Wang, Ph.D. is one of our Founders and has served as the Chairman of our scientific

advisory board since 2011. Dr. Wang  became a member of our Board of Directors  in February 2016.
Dr. Wang has served as the Founding  Director of the  National Institute of Biological  Sciences in
Beijing since 2003 and became its Director  and Investigator in 2010.  Previously, he was a  Howard
Hughes Medical Institute Investigator from 1997 to 2010 and held the position of the  George L.
MacGregor Distinguished Chair Professor in Biomedical Sciences at the University of Texas
Southwestern Medical Center in Dallas, Texas  from 2001 to 2010. In  2004, Dr. Wang  founded Joyant
Pharmaceuticals, Inc., a venture capital-backed biotechnology  company focused on the development  of
small molecule therapeutics for cancer.  Dr. Wang  received his Ph.D. in Biochemistry  from the
University of Texas Southwestern Medical  Center  and B.S. in Biology  from  Beijing Normal University.
Dr. Wang has been a member of the  National Academy of Science, USA  since 2004 and a foreign
associate of the Chinese Academy of  Sciences since  2013. We  believe that Dr. Wang’s extensive
experience in cancer drug research, combined with  his experience in the  biotech  industry, qualify  him
to serve as a member of our Board of  Directors.

Qingqing Yi has  served as a member of our Board of Directors since October 2014. Mr. Yi is a
Partner at Hillhouse Capital. He has worked  with Hillhouse since  the inception of the  firm  in 2005.
Prior to  joining Hillhouse, Mr. Yi was an Equity Research Analyst at China  International Capital
Corporation. Mr. Yi’s work at Hillhouse includes  investments in the healthcare  and consumer sectors  in

7

both its public and private equity portfolios. He received  a  B.S  in Engineering from Shanghai Maritime
University, as well as an MBA from  University  of Southern California.  We believe Mr. Yi’s extensive
experience in capital markets and knowledge of the healthcare  sector qualifies him to serve  on our
Board of Directors.

Class I Directors Continuing in Office Until  the 2020 Annual General  Meeting

Timothy Chen has  served as a member of our Board of Directors since February 2016. Since
January 2018, Mr. Chen has served as the Chairman of Foxconn Industrial Internet Company,  which
has applied to be listed on the Shanghai  Stock  Exchange. From  January 2016 to March  2018, he served
as the President and Chief Executive  Officer of Asia Pacific Telecom and as the Corporate Vice
President of Hon Hai Technology Group. He served as the President of Telstra  International Group
and  Advisor to Telstra Chief Executive Officer from November 2012 to December 2015. He was also
the Chairman of Autohome (Nasdaq:  ATHM) from 2012  to 2015  and a director  of  Qingdao  Haier from
2014 to 2015. He was a Non-Executive Director  on the Board of Directors of  Telstra Corporation
Limited between April 2012 and November  2012. Previously, Mr. Chen was a partner of a  China
Opportunities Fund within GL Capital Group from  2010 to 2012. He was the Chief Executive Officer
of National Basketball Association China from  2007 to 2010;  the  Corporate  Vice  President of Microsoft
and  the Chief Executive Officer of its Greater China Region from 2003 to  2007; and the Corporate
Vice President of Motorola and the Chairman  and  President  of  Motorola (China) Electronics from
2001 to 2003. Before Motorola, he was the Chief  Executive Officer of 21CN Cybernet, a company
listed on the Hong Kong Stock Exchange from 2000 to 2001. Prior to 2000, Mr. Chen spent eight years
in China with Motorola, including serving as the General Manager  responsible  for the  sales and
marketing for the Greater China Cellular Infrastructure Division. He also  spent  nine years with AT&T
Bell Laboratories in the United States.  Mr. Chen  holds  an MBA Degree  from  the University  of
Chicago and a Master’s Degree in both computer science and mathematics  from The Ohio  State
University. We believe that Mr. Chen’s extensive business expertise in Asia and  globally qualify him to
serve as a member of our Board of Directors.

John V. Oyler is one of our Founders and has served as our  principal executive  officer and a
member of our Board of Directors since  2010. From 2005 to 2009, Mr. Oyler served as President and
Chief Executive Officer of BioDuro, LLC,  a drug  discovery outsourcing company, which was acquired
by Pharmaceutical Product Development Inc. From 2002 to 2004, Mr. Oyler served as  Chief Executive
Officer of Galenea Corp., a biopharmaceutical company  dedicated  to  the discovery of  novel therapies
for central nervous system diseases, which  initially were developed at Massachusetts Institute of
Technology. From 1998 to 2002, Mr. Oyler was a Founder  and  the President of Telephia, Inc.  which was
bought by The Nielsen Company in 2007.  From  1997 to 1998, Mr. Oyler  served as Co-Chief Executive
Officer of Genta Incorporated (NASDAQ: GNTA),  an  oncology-focused biopharmaceutical company.
Mr. Oyler began his career as a management consultant  at McKinsey &  Company. Mr. Oyler received
his B.S. from the Massachusetts Institute  of  Technology and an MBA from Stanford University.
Mr. Oyler’s qualifications to serve on our Board of Directors include his extensive  leadership, executive,
managerial, business and pharmaceutical  and biotechnology  company experience,  along with his years
of industry experience in the development  and  commercialization of  pharmaceutical products.

Jing-Shyh (Sam) Su has  served as a member of our Board of Directors since April  2018. Mr. Su
retired from Yum! Brands, Inc. (‘‘Yum!  Brands’’) in May 2016, where he served as  Vice  Chairman of
the Board of Directors, and was the  Chairman and CEO of the company’s China division. During
Mr. Su’s 26 years with Yum! Brands, its  China division grew from just four restaurants to over 7,000 to
become  the largest multinational restaurant chain in China, contributing more than half of Yum!
Brands’ worldwide revenues in 2015.  Mr. Su started his career  with Yum! Brands  in 1989 as KFC
International’s director of marketing for the  North Pacific region. In 1993, he became vice president  of
North Asia for both KFC and Pizza Hut. Mr. Su was named president of Greater China for Tricon

8

Global Restaurants International upon  Pepsi’s spin-off of the  restaurant business in  1997. Before
joining Yum! Brands, Mr. Su worked  with Procter &  Gamble in Germany  and Taiwan. Mr. Su  currently
serves as a director of Li Ning Company Limited, and of the  board of  directors of  Peet’s  Coffee  China;
he also serves as an operating partner  at  Hillhouse Capital. Mr. Su earned his  undergraduate  degree  at
the National Taiwan University, an M.Sc.  degree  in Chemical Engineering at Pennsylvania State
University, and an MBA at the Wharton School  of  the University of Pennsylvania. We believe that
Mr. Su is qualified to serve on our Board  of Directors  based on  his operating  and management
experience, expertise in marketing and brand development, particularly in China, and expertise in
strategic planning and international business development.

Vote Required and Board of Directors’  Recommendation

Each  director nominated for election will  be  elected  if a  simple majority of the votes cast  by  the

shareholders entitled to vote who are  present  in person or by  proxy  vote in favor of  such director.
Broker non-votes and abstentions with respect to one or more  Class II  directors will not be treated as
votes cast for this purpose and, therefore, will not affect the outcome of  the election.

The proposals for the election of directors  relate solely to the  election of Class II directors

nominated by the Board of Directors.

The Board of Directors recommends that  shareholders vote FOR the  election of each of the  Class II director
nominees listed above.

9

PROPOSAL 4
APPROVAL OF THE BEIGENE,  LTD. 2018 EMPLOYEE SHARE PURCHASE PLAN

General

On April 19, 2018, our Board of Directors approved the BeiGene, Ltd.  2018 Employee Share
Purchase Plan (the ‘‘2018 ESPP’’), subject to shareholder  approval. Initially  3,500,000 ordinary  shares
of our Company are reserved for issuance under the 2018 ESPP. In addition, on January 1,  2019 and
each January 1 thereafter through January 1, 2028,  the number  of ordinary  shares reserved and
available for issuance under the 2018  ESPP will  be  cumulatively increased by the least of (i) 5,000,000
ordinary shares, (ii) 0.5% of the number of ordinary shares issued and outstanding  on the immediately
preceding December 31, or (iii) such lesser number of ordinary shares as determined by the
Compensation Committee; provided that the  aggregate  number of ordinary shares reserved and
available for issuance under the 2018  ESPP may not exceed 10% of the number  of ordinary  shares
issued  and outstanding as of the date of shareholder approval.  The  following  summary of certain major
features of the 2018 ESPP is subject to the specific provisions contained  in the full text of the 2018
ESPP set forth in Appendix A to this Proxy Statement, which is incorporated herein by reference.

Our Board of Directors believes it is in our  best interest and  the best interest  of  our  shareholders

that the 2018 ESPP be approved. Shareholders are  requested in this proposal to approve the 2018
ESPP. If  the 2018 ESPP is approved,  the initial offering period under the  2018 ESPP is expected  to
commence on September 1, 2018.

The 2018 ESPP allows eligible employees to purchase our ordinary shares  (including in the  form of

ADSs) at a 15% discount to the market price of our ordinary shares or ADSs. Employees  would
purchase our ordinary shares or ADSs  at the  end of an  offering  period using funds deducted  from their
payroll  during the offering period. The  2018 ESPP  will be an important  component of the benefits
package that we offer to our employees. We believe that it is a  key  factor in retaining existing
employees, recruiting and retaining new employees  and aligning and increasing the interest of all
employees in our success.

Summary of the 2018 ESPP

Administration. The 2018 ESPP is administered under the direction of the Compensation
Committee, which has authority to interpret  the provisions of  the 2018 ESPP  and to make all other
determinations necessary or advisable  in  administering it.

Eligibility. All employees of the Company and participating subsidiaries who have  completed at
least six months of employment at the beginning of each offering period are eligible  to  participate in
the 2018 ESPP, other than employees who would own  5% or more  of the voting  power  of  our  ordinary
shares after exercising their rights to purchase shares under the  2018 ESPP. As of March 31,  2018,
approximately 729 employees would  have been eligible  to  participate in  the 2018 ESPP.

Shares Available for Issuance. Assuming the 2018 ESPP is approved  by our shareholders  at the
Annual Meeting, 3,500,000 ordinary shares will initially be available for issuance under  the 2018 ESPP.
In addition, on January 1, 2019 and each  January 1 thereafter  through January 1,  2028, the number of
ordinary shares (including in the form  of  ADSs)  reserved and  available for issuance under the  2018
ESPP will be cumulatively increased by  the least of (i) 5,000,000 ordinary shares, (ii) 0.5% of the
number of ordinary shares issued and  outstanding  on the immediately preceding December 31, or
(iii) such lesser number of ordinary shares  as determined by the Compensation Committee;  provided
that the aggregate  number of ordinary  shares reserved and available  for issuance under the  2018 ESPP
may not exceed 10% of the number of  ordinary shares issued and  outstanding as of the date of the
shareholder approval.

10

Participation. To participate in the 2018 ESPP, an eligible employee  authorizes payroll deductions

in an amount not less than 1% nor greater than  10% of his or her ‘‘eligible  earnings’’ (i.e., gross cash
compensation, including regular base  pay  (including  overtime  pay  and  commissions, to the extent
determined by the  Compensation Committee), but excluding  incentive  or  bonus awards, allowances and
reimbursements for expenses such as relocation allowances or travel expenses, income or  gain on  the
exercise of share options, and similar  items) for each full payroll period in the  offering period. To
ensure that U.S. Internal Revenue Service  (the  ‘‘IRS’’) share limitations are  not  exceeded, no individual
participant may be granted an option  under the 2018 ESPP to purchase ordinary  shares (including  in
the form of ADSs) that accrues at a  rate  which exceeds  $25,000 of fair market  value of  such shares  for
any calendar year, determined as of the  grant date  of such option.

Purchases. Eligible employees enroll in an offering  period (which  generally will begin on each

March 1 and September 1 and last for six months unless otherwise determined by our  Compensation
Committee in advance) during the open  enrollment period prior  to  the start  of that offering  period.

The first offering period, if the 2018 ESPP is  approved, is expected  to  begin  on September 4, 2018

and  last until February 28, 2019.

Shares are purchased at a price equal to 85% of the fair market  value of our ordinary shares  on

either the first business day of the offering period or the last business day of the offering period,
whichever is lower. The closing price of our ADSs on April  20, 2018, as  quoted on NASDAQ  was
$167.99 per ADS, or $12.93 per ordinary share.

Termination of Employment.

If a participating employee voluntarily resigns or  is terminated by us
prior to the last day of an offering period, the employee’s option to purchase terminates and the cash
amount in the employee’s account is returned to the  employee.

Adjustments Upon  Change in Capitalization.

In the event of a recapitalization, reclassification,

share split, reverse split, combination  of  shares, exchange of shares, share  dividend,  or similar event,
the number and kind of shares that may  be  purchased under the  2018 ESPP will be adjusted
proportionately such that the proportionate  interest of participating employees  remains  the same, to
the extent practicable. In the event of a  change in control, each outstanding  option will be assumed or
an equivalent option will be substituted.  In  the event outstanding options are not assumed or
substituted, the offering period with respect to which  such outstanding option relates will be shortened
by setting a new exercise date prior to  the date of the change in  control.

Participation Adjustment.

If the number of unsold shares that are  available for  purchase under the

2018 ESPP is insufficient to permit exercise of all rights deemed exercised by all participating
employees, a participation adjustment  will be made, and the number of  shares purchasable by all
participating employees will be reduced  proportionately. Any funds  remaining  in a participating
employee’s account after such exercise are refunded  to  the employee, without interest.

Amendment. Our Board of Directors may amend the 2018 ESPP at any time and in any respect.

However, without the approval of our shareholders, no amendment may (i) increase  the number  of
shares that may be issued under the 2018  ESPP or  (ii) change  the class of employees eligible  to  receive
options under the 2018 ESPP, if such action would  be  treated  as the adoption of a  new plan for
purposes of Section 423(b) of the Internal Revenue Code.

Termination. Our Board of Directors may terminate the 2018 ESPP at any time and for any

reason or for no reason.

U.S. Federal Income Tax Consequences. The 2018 ESPP, and the rights of participating  employees

to make purchases thereunder, is intended to qualify  for treatment under the  provisions of Sections 421
and 423 of the Internal Revenue Code. Under these provisions,  no income will be taxable to a
participant until the shares purchased under the  2018  ESPP are sold or otherwise disposed of.

11

Upon sale or other disposition of the shares,  the participant will generally be subject to tax and the

amount of the tax will depend upon the  holding  period. If  the shares are  sold or otherwise disposed of
more than two years from the first day  of  the relevant offering period (and more than one year from
the date the shares are purchased), then the  participant  generally will  recognize ordinary income
measured as the lesser of:

(i) the excess of the fair market value of the shares  at the time  of such sale or disposition over

the purchase price, or

(ii) an amount equal to 15% of the fair market value of  the shares as  of  the first day of the

applicable offering period.

Any additional gain will be treated as long-term capital  gain.

If the shares are sold or otherwise disposed of before the expiration of  this holding period, the
participant will recognize ordinary income generally measured as the excess of the  fair market value  of
the shares on the date the shares are  purchased over the  purchase  price. Any additional  gain or loss on
such sale or disposition will be long-term  or short-term  capital gain or loss, depending on  the holding
period.

We  are not entitled to a deduction for  amounts taxed as ordinary  income or capital gain  to  a
participant except to the extent ordinary  income  is recognized by participants upon  a sale  or disposition
of shares prior to the expiration of the holding  period(s) described above. In all other cases, no
deduction is allowed to us.

The foregoing tax discussion is a general description of certain expected U.S. federal  income  tax

results under current law. No attempt has been made  to  address any state, local, foreign or estate  and
gift tax consequences that may arise  in  connection with  participation in the  2018 ESPP.

New Plan Benefits. Participation in the 2018 ESPP is at the election of each eligible  employee and

the amounts received by a participant under  the 2018 ESPP  depend  on the fair  market  value of our
ordinary shares and ADSs on future dates. Therefore, the benefits or number  of  ordinary shares or
ADSs that will be received by any participant if the  2018 ESPP is  approved  are not currently
determinable.

Equity Compensation Plan Information

The following table contains information about  our equity compensation plans as of December 31,

2017.

Plan Category

Number of Securities to
Be Issued Upon Exercise
of Outstanding Options,
Warrants  and Rights

Weighted-average
Exercise
Price of Outstanding
Option, Warrants and
Rights

Equity compensation plans approved

by security holders . . . . . . . . . . . . .

90,251,294(1)

Equity compensation plans not

approved by security holders . . . . . .

36,751,603(3)

Total . . . . . . . . . . . . . . . . . . . . . . . . .

127,002,897

$3.27

0.43

—

Number of Securities
Remaining Available  for
Future Issuance  Under
Equity Compensation
Plans
(Excluding  Securities
Reflected  in  Column(a))

2,090,472(2)

—(4)

2,090,472

(1) Includes 90,251,294 ordinary shares  to be issued pursuant to outstanding awards under  our  2016

Share Option and Incentive Plan, as amended (the ‘‘2016 Plan’’).

12

(2) As of December 31, 2017, 2,090,472  ordinary shares were available for grant  under the  2016 Plan.

The number of ordinary shares reserved  for issuance under the 2016  Plan  will  be  increased from
time to time by (i) the number of ordinary shares underlying  any awards that are forfeited,
cancelled, held back upon exercise or settlement of any award to satisfy the exercise price or tax
withholding, reacquired by us prior to vesting, satisfied without any issuance of ordinary shares,
expire or otherwise terminated (other  than by exercise) under our 2011 Option  Plan,  as amended
(the ‘‘2011 Plan’’), and (ii) annually on  the first day of each  year, by an amount equal to 5% of  the
number of ordinary shares issued and outstanding  on the immediately preceding December 31 or
such lesser number of ordinary shares as determined by the Administrator (as defined in the  2016
Plan). On January 1, 2018, an aggregate of  29,603,616 ordinary shares  were added to the  2016 Plan
pursuant to this provision, which shares are not reflected  in the number of shares  available  for
issuance  under the 2016 Plan in the table  above.

(3) Includes 21,550,936 ordinary shares  to be issued pursuant to outstanding options under our 2011

Plan, and 15,200,667 ordinary shares to be issued pursuant to outstanding options granted outside
of our equity incentive plans.

(4) As of December 31, 2017, no shares  were available for grant  under our 2011 Plan.

Vote Required and Board of Directors’  Recommendation

Approval of Proposal 4 requires the  favorable  vote of a simple majority of  the votes cast by the

shareholders entitled to vote who are  present  in person or by  proxy.  Broker non-votes and  abstentions
with respect to Proposal 4 will not be treated  as votes cast for this  purpose and, therefore, will not
affect the outcome of the approval.

The Board of Directors recommends that shareholders vote FOR approval of the BeiGene, Ltd. 2018
Employee Share Purchase Plan.

13

PROPOSAL 5
RATIFICATION OF APPOINTMENT OF INDEPENDENT AUDITORS

Upon recommendation of the Audit Committee  of the Board of Directors (the ‘‘Audit

Committee’’), the Board of Directors  has  appointed Ernst & Young Hua Ming LLP as  the Company’s
independent registered public accounting  firm for the fiscal year ending December 31, 2018. The Board
of Directors recommends that shareholders vote  for ratification of this appointment. If this  proposal is
not approved at the Annual Meeting, the  Board  of Directors  will reconsider its appointment. Even if
the appointment is ratified, the Audit Committee  may, in its discretion, direct the appointment of a
different independent registered accounting firm  at any time during the year if the Audit Committee
determines that such a change would  be  in our shareholders’ best interests.

Ernst & Young Hua Ming LLP has audited our financial  statements for the fiscal years ended

December 31, 2017 and 2016. We expect  representatives of Ernst & Young Hua Ming LLP to be
available telephonically at the Annual Meeting  and  available to respond to appropriate questions. They
will have the opportunity to make a statement if  they desire to do so.

Auditor’s Fees

The following table summarizes the fees  of  Ernst  &  Young Hua  Ming LLP, our registered
independent public accounting firm, billed  to  us for each of the last two fiscal years (in thousands).

Fee Category

2017

2016

Audit Fees(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Audit-related Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tax  Fees(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
All Other Fees(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Total Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$1,231
—
49
—
$1,280

$1,241
—
42
65
$1,348

(1) Audit fees consist of fees for the audit of our financial statements and internal  control
over financial reporting, quarterly review of financial  statements included in  the
Company’s Quarterly Reports on Form 10-Q and audit services associated with our
registration statements on Form S-1, prospectus supplements filed pursuant  to
Rule 424(b)(5) and other statutory and regulatory filings.

(2) Tax fees consist of fees incurred for tax compliance,  tax  advice  and  tax planning and

include fees for tax return preparation and tax consulting.

(3) All other fees consist of fees incurred  for  accounting related consulting  services.

Pre-approval Policies

Our Board of Directors has adopted policies  and  procedures for the  pre-approval of audit and
non-audit services  by our Audit Committee for the purpose of maintaining the independence  of our
independent auditor. We may not engage our  independent auditor  to  render any audit  or non-audit
service unless either the service is approved in  advance by  the Audit  Committee  or the engagement to
render the service is entered into pursuant to the  Audit Committee’s pre-approval policies and
procedures.

Pursuant to its pre-approval policy, the Audit  Committee may delegate its authority to pre-approve

services to the chairperson of the Audit  Committee. The  decisions of the chairperson to grant
pre-approvals must be presented to the  full Audit Committee  at  its  next scheduled meeting. The  Audit
Committee may not delegate its responsibilities to pre-approve services to the management.

14

The Audit Committee has considered the  non-audit services provided by Ernst  & Young Hua
Ming LLP as described above and believes that they  are compatible with  maintaining  Ernst & Young
Hua Ming LLP’s independence as our  external auditor. In accordance with Regulation  S-X, Rule 2-01,
paragraph (c)(7)(i), no fees for services  in 2017 and 2016  were  approved pursuant to any waivers  of the
pre-approval requirement.

Vote Required and Board of Directors’  Recommendation

Approval of Proposal 5 requires the  favorable  vote of a simple majority of  the votes cast by the
shareholders entitled to vote who are  present  in person or by  proxy.  Shares that are voted ‘‘abstain’’
will not affect the outcome of this proposal. Brokers have  discretion to vote on  the proposal for
ratification of the independent registered public accounting firm.

The Board of Directors recommends that  shareholders  vote FOR ratification of the appointment of Ernst &
Young Hua Ming LLP as our independent registered public accounting  firm  for the fiscal year ending
December 31, 2018.

15

PROPOSAL 6
NON-BINDING, ADVISORY VOTE ON  EXECUTIVE COMPENSATION

Pursuant to the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010  (the
‘‘Dodd-Frank Act’’) and Section 14A of the Exchange Act, we are conducting a shareholder advisory
vote on the compensation paid to our  named  executive officers. This proposal, commonly known as
‘‘say-on-pay,’’ gives our shareholders  the  opportunity to express their views on our named executive
officers’ compensation. The vote is advisory and therefore not binding on the  Board of Directors, the
Compensation Committee, or our Company. Nevertheless,  the Compensation Committee will take into
account the outcome of the vote when considering  future executive compensation decisions.  We
currently intend to conduct this advisory vote annually.

As described in detail in the section of  this Proxy Statement titled ‘‘Executive Compensation—
Compensation Discussion and Analysis,’’  our executive  compensation  program is designed to attract,
motivate and retain our named executive  officers, who  are critical to our success. Our Board of
Directors believes that our executive  compensation program is well  tailored to retain  and motivate key
executives while recognizing the need  to  align the program with the interests of our shareholders and
our  ‘‘pay-for-performance’’ philosophy.  We  believe  that philosophy  is working  given the Company’s
performance in 2017, which is discussed  in more detail in the ‘‘Executive  Compensation—
Compensation Discussion and Analysis’’  section. 2017 was a  transformational year for our Company, as
evidenced by our total annual shareholder return of 222% for the period, which  was exceeded  by  only
one of our 2017 peer group companies. Further,  our total shareholder return has been 245% since our
initial public offering on February 3,  2016. During 2017, we made significant progress  on our clinical
development and business goals, including entering into a strategic collaboration with Celgene
Corporation (‘‘Celgene’’) and continuing to advance or initiate late-stage  clinical trials  of our  drug
candidates. We encourage our shareholders to read  the ‘‘Executive Compensation—Compensation
Discussion and Analysis’’ section as well as  the table in the section below of this Proxy  Statement titled
‘‘Executive Compensation—Summary  Compensation Table’’  and  other related compensation tables and
narrative disclosures, which describe  our  executive compensation philosophy, programs,  and practices
and the 2017 compensation of our named executive officers.

We  are asking our shareholders to indicate their support for the compensation of our named
executive officers as described in this  Proxy Statement. This vote is not intended to address any specific
item of compensation but rather the  overall compensation of our named executive officers and our
executive compensation philosophy, programs, and practices as described  in this Proxy  Statement.

Accordingly, we ask our shareholders to vote  ‘‘FOR’’ the  approval, on an advisory basis, of  the

compensation of our named executive  officers, as described in this Proxy Statement.

Vote Required and Board of Directors’  Recommendation

Advisory approval of Proposal 6 requires the favorable vote of a simple majority of  the votes cast
by the shareholders entitled to vote who are present in  person  or by proxy vote. Broker non-votes and
abstentions with respect to Proposal 6  will not  be  treated as votes cast for this purpose and, therefore,
will not affect the outcome of the vote. The  say-on-pay  vote is advisory and therefore not binding on
our  Board of Directors, the Compensation Committee  or our Company. However, our  Board of
Directors and our Compensation Committee  value the  opinion  of our shareholders, and to the extent
there is a significant vote against the  compensation of our named executive officers as disclosed in this
Proxy Statement, we will consider our  shareholders’ concerns,  and the Compensation Committee  will
evaluate  whether any actions are necessary to address those concerns.

The Board of Directors recommends that shareholders vote FOR approval, on an advisory basis, of the
compensation of our named executive officers.

16

PROPOSAL 7
NON-BINDING, ADVISORY VOTE ON  THE FREQUENCY  OF ADVISORY VOTES ON
EXECUTIVE COMPENSATION

Pursuant to the Dodd-Frank Act and Section  14A of the  Exchange  Act,  we are also asking our

shareholders to cast a non-binding advisory vote regarding  the frequency  of future executive
compensation advisory votes. Shareholders may vote for a frequency of every one, two, or three  years,
or they may choose to abstain from voting on this proposal.

Our Board of Directors intends to consider carefully the outcome of this  vote in making a

determination about the frequency of future executive compensation  advisory votes.  However, because
this  vote is advisory and non-binding, the Board of Directors may decide  that it is in  the best interests
of our shareholders and the Company to hold the advisory  vote to approve executive compensation
more or less frequently, but no less frequently  than once every  three  years, as required by the
Dodd-Frank Act. In the future, we will  propose  an advisory vote  on the frequency of the  executive
compensation advisory vote at least once every  six calendar years as required by the Dodd-Frank Act.

After careful consideration, the Board  of Directors  believes that an executive compensation
advisory vote should be held every year, and therefore our  Board of Directors recommends that you
vote for a frequency of every year for  future executive compensation advisory  votes. The Board of
Directors believes that an annual executive compensation advisory  vote will  facilitate  more direct
shareholder input about executive compensation. An annual executive  compensation advisory  vote  is
consistent with our policy of reviewing  our compensation  program annually, as well as seeking regular
input from our shareholders on corporate  governance  and  executive compensation matters.
Additionally, the administrative process of  submitting a non-binding, advisory  say-on-pay vote to
shareholders on an annual basis is not expected to impose any  substantial additional  costs on our
Company. We believe that an annual  vote  would be the  best governance practice for  our  Company at
this  time.

Vote Required and Board of Directors’  Recommendation

For the reasons discussed above, the Board of Directors recommends that shareholders vote to
hold the advisory vote on executive compensation every year. Shareholders are  not  voting, however,  to
approve or disapprove of this particular  recommendation. The proxy card provides for four  choices  and
shareholders are entitled to vote on  whether  the advisory  vote on executive  compensation should  be
held every one, two, or three years or  to  abstain from  voting on this proposal.

Advisory approval of Proposal 7 requires the  favorable vote of a simple majority of  the votes cast

by the shareholders entitled to vote who are present in  person  or  by proxy. Broker non-votes and
abstentions with respect to Proposal 7  will not  be  treated as votes  cast for this  purpose and, therefore,
will not affect the outcome of the vote. With  respect to this  proposal,  if none of the frequency options
(one year, two years or three years) receive  a majority vote, we  will consider the  frequency  that
receives the highest number of votes cast  by shareholders to be the frequency that has been
recommended by shareholders. Proposal  7 is non-binding. Because this vote is  advisory and not binding
on us or our Board of Directors, our  Board of Directors may  decide that it is  in our and  our
shareholders’ best interests to hold an advisory vote on executive compensation more  or less frequently
than the alternative approved by our  shareholders. However, the Board of  Directors does intend  to
take the results of the vote on this proposal into account in  its decision  regarding the frequency with
which  our Company submits say-on-pay proposals in the  future.

The Board of Directors recommends that shareholders  vote FOR approval, on an advisory basis, of the
holding of an advisory vote on the compensation of our named executive officers every year.

17

TRANSACTION OF OTHER BUSINESS

The Board of Directors knows of no  other matters that will be presented for consideration at the

Annual Meeting as of the date of this Proxy  Statement. If  any other matters  are properly brought
before the Annual Meeting, the person(s) named in the accompanying proxy intend to vote on such
matters in accordance with their best  judgment.

18

SECURITY OWNERSHIP OF CERTAIN  BENEFICIAL  OWNERS AND MANAGEMENT

The following table sets forth certain information known to us regarding beneficial ownership of

our  share capital as of April 20, 2018  by:

(cid:129) each person, or group of affiliated  persons, known by us to be the  beneficial  owner of more  than

5% of any class of our voting securities;

(cid:129) each of our named executive officers;

(cid:129) each of our directors; and

(cid:129) all of our executive officers and directors as a group.

Beneficial ownership is determined in accordance with the rules of the SEC and generally includes

voting or investment power with respect to securities. Except  as noted by footnote, and  subject to
community property laws where applicable, we  believe based  on the information provided to us that the
persons and entities named in the table  below have sole voting  and investment power with respect  to
all securities shown as beneficially owned by them.

The table lists applicable percentage ownership based  on 698,942,730  ordinary shares outstanding
as of  April 20, 2018 and also lists applicable percentage ownership. Any options to purchase ordinary
shares that are exercisable and RSUs that  will vest within 60 days  of April 20,  2018 are deemed  to  be
beneficially owned by the persons holding  these options  and RSUs  for the  purpose of computing
percentage ownership of such persons, but are not  treated as outstanding for  the purpose of computing
any other person’s ownership percentage.  Beneficial ownership representing less than 1% is denoted
with an asterisk (*).

19

Unless otherwise noted below, the address of each person listed on  the table is: c/o Mourant

Ozannes Corporate Services (Cayman) Limited,  94 Solaris  Avenue, Camana Bay,  Grand
Cayman KY1-1108, Cayman Islands.

Name  of Beneficial Owner

5% or Greater Shareholders

Number of

Percentage of

Ordinary Shares Ordinary Shares

Beneficially
Owned

Beneficially
Owned

Entities affiliated with Baker Bros. Advisors  LP(1) . . . . . . . . . . . . . .
Entities affiliated with Hillhouse Capital  Management, Ltd.(2) . . . . .
FMR LLC(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Entities affiliated with Wellington Management  Group LLP(4) . . . . .

155,662,386
71,139,167
58,611,644
49,576,878

Named Executive Officers and Directors

John V. Oyler(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Howard Liang(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amy Peterson(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Jane  Huang(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ji Li(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Timothy Chen(10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Donald W. Glazer(11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Michael  Goller(12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ranjeev Krishana(13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Thomas Malley(14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Jing-Shyh (Sam) Su . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Xiaodong Wang(15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Qingqing Yi(16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

71,501,248
3,819,051
924,999
815,728
1,652,160
477,072
4,432,466
66,664
66,664
928,488
—
16,845,756
66,664

All Directors and Executive Officers as a  Group (13  persons)(17) . . . .

101,596,960

22.3%
10.2
8.4
7.1

10.1%
*
*
*
*
*
*
*
*
*
—
2.4
*

14.1%

(1) Based solely on a Form 4 and a  Schedule 13D/A  filed by Baker Bros.  Advisors LP, Baker Bros.

Advisors (GP) LLC, Felix J. Baker and Julian  C. Baker  on January 22, 2018, consists of
(i) 15,737,460 ordinary shares held by 667,  L.P., (ii) 139,740,274 ordinary shares held by Baker
Brothers Life Sciences, L.P. (collectively, ‘‘Baker  Funds’’), and (iii) 92,326 ordinary  shares held by
Julian C. Baker, and (iv) 92,326 ordinary shares  held  by  Felix J.  Baker. Baker  Bros. Advisors LP is
the investment advisor to Baker Funds and has sole voting and investment power with  respect to
the shares held by Baker Funds. Baker Bros. Advisors (GP)  LLC is the sole general partner of
Baker Bros. Advisors LP. The managing  members  of Baker Bros. Advisors (GP)  LLC are  Julian  C.
Baker and Felix J. Baker. Julian C. Baker and Felix J.  Baker disclaim beneficial ownership of  all
shares except to the extent of their pecuniary interest. The address for  each of these entities
is 667 Madison Avenue, 21st Floor, New York, NY 10065.

(2) Based solely on a Form 3 filed by Hillhouse Capital  Management, Ltd. on  February 1, 2018,

consists of (i) 53,853,800 ordinary shares held by Gaoling Fund, L.P., (ii) 3,839,589  ordinary shares
held by YHG Investment, L.P., and (iii) 13,445,978 ordinary shares  held by BGN Holdings Limited.
Hillhouse Capital Management, Ltd.  acts as  the sole general partner  of YHG Investment, L.P. and
the sole management company of Gaoling  Fund, L.P. and Hillhouse  Fund  II, L.P., which owns
BGN Holdings Limited. Mr. Lei Zhang may  be  deemed  to  have controlling power over Hillhouse
Capital Management, Ltd. Mr. Lei Zhang disclaims beneficial ownership  of all of the  shares held
by Hillhouse Fund II, L.P., except to the extent of his pecuniary interest therein.  The  registered
address of Hillhouse Capital Management,  Ltd.  is c/o DMS House, 20  Genesis Close, PO
Box 2587, George Town, Grand Cayman, Cayman Islands  KY1 9008.

20

(3) Based solely on a Schedule 13G/A  filed by FMR LLC on February 13,  2018. Members  of the
Johnson family, including Abigail P. Johnson, are  the predominant owners, directly or  through
trusts, of Series B voting common shares of FMR  LLC, representing  49% of the voting power of
FMR LLC. The Johnson family group  and all other Series B shareholders have entered  into  a
shareholders’ voting agreement under which all Series B voting  common shares will be voted in
accordance with the majority vote of  Series B voting common shares. Accordingly, through  their
ownership of voting common shares and the  execution of the shareholders’ voting agreement,
members of the Johnson family may be deemed, under the  Investment Company Act of 1940, to
form a controlling group with respect  to  FMR LLC. Neither FMR LLC nor Abigail  P. Johnson  has
the sole power to vote or direct the voting of the  shares owned directly by the various investment
companies registered under the Investment Company Act (‘‘Fidelity  Funds’’) advised by Fidelity
Management & Research Company (‘‘FMR Co’’), a  wholly owned subsidiary of FMR LLC,  which
power resides with the Fidelity Funds’  Boards of  Trustees.  Fidelity Management & Research
Company carries out the voting of the  shares under written guidelines established by the Fidelity
Funds’ Boards of Trustees. The address  for FMR LLC  is 245  Summer Street, Boston,
Massachusetts 02210.

(4) Based solely on a Schedule 13G  filed by Wellington Management Group LLP on February  8, 2018.

Wellington Management Group LLP is deemed  to  be  the beneficial owner  of 49,576,878 ordinary
shares, with respect to which it reported shared voting power over  36,105,654 ordinary shares  and
shared dispositive power over 49,576,878  ordinary shares. The securities reported by Wellington
Management Group LLP, as parent holding company  of  certain holding companies and the
Wellington Investment Advisers, are owned  of record by clients of the Wellington  Investment
Advisers. Wellington Investment Advisors  Holdings LLP controls directly, or  indirectly  through
Wellington Management Global Holdings, Ltd., the  Wellington Investment Advisers.  Wellington
Investment Advisors Holdings LLP is  owned by Wellington Group  Holdings LLP.  Wellington
Group Holdings LLP is owned by Wellington Management Group LLP.  The  address for Wellington
Management Group LLP is 280 Congress  Street,  Boston, MA 02210.

(5) Consists of (i) 16,175,118 ordinary  shares held  directly  by Mr. Oyler; (ii)  7,398,711 shares  issuable
to Mr. Oyler upon exercise of share options exercisable within 60 days after April 20,  2018;
(iii) 10,000,000 ordinary shares held for the  benefit of Mr. Oyler in  a Roth IRA PENSCO trust
account; (iv) 102,188 ordinary shares  held  by  The John Oyler Legacy Trust,  of which Mr. Oyler’s
father is a trustee, for the benefit of  his  minor  child, for  which Mr. Oyler disclaims beneficial
ownership; (v) 7,952,787 ordinary shares held for  the benefit of Mr.  Oyler in a grantor retained
annuity trust, of which Mr. Oyler’s father is a trustee, for  which Mr. Oyler disclaims beneficial
ownership; and (vi) 29,872,444 ordinary shares held by Oyler Investment LLC,  99% of the limited
liability company interest owned by a  grantor retain annuity trust, for which  Mr.  Oyler’s  father is a
trustee, for which Mr. Oyler disclaims beneficial ownership.

(6) Consists of 3,819,051 ordinary shares  issuable to Dr.  Liang upon  exercise  of share options

exercisable within 60 days after April  20, 2018.

(7) Consists of (i) 225,002 ordinary shares held  directly  by Dr.  Peterson  and (ii) 699,997 ordinary
shares issuable to Dr. Peterson upon  exercise of share  options  exercisable within 60 days  after
April 20, 2018.

(8) Consists of (i) 264,900 ordinary shares held  directly  by Dr.  Huang and (ii)  550,828 ordinary shares
issuable to Dr. Huang upon exercise  of  share options exercisable within 60 days  after April 20,
2018.

(9) Consists of (i) 475,000 ordinary shares held  directly  by Dr.  Li and (ii)  1,177,160 ordinary shares
issuable to Dr. Li upon exercise of share options exercisable within 60 days after April  20, 2018.

21

(10) Consists of 477,072 ordinary shares  issuable to Mr. Chen  upon exercise  of share options

exercisable within 60 days after April  20, 2018.

(11) Consists of (i) 4,327,642 ordinary  shares held  directly  by Mr. Glazer; (ii)  38,160 ordinary shares

held by Mr. Glazer’s spouse, for which Mr. Glazer disclaims  beneficial ownership and  (iii) 66,664
ordinary shares issuable to Mr. Glazer  upon exercise  of  share options exercisable within  60 days
after April 20, 2018.

(12) Consists of 66,664 ordinary shares  issuable to Mr. Goller upon  exercise of share options

exercisable within 60 days after April  20, 2018.

(13) Consists of 66,664 ordinary shares  issuable to Mr. Krishana upon exercise of share options

exercisable within 60 days after April  20, 2018.

(14) Consists of (i) 390,000 ordinary shares held  directly  by Mr. Malley  and  (ii) 538,488  ordinary shares
issuable to Mr. Malley upon exercise of share options  exercisable within 60 days after April 20,
2018.

(15) Consists of (i) 12,469,311 ordinary  shares held  directly  by Dr.  Wang;  (ii) 4,152,073 ordinary  shares
issuable to Dr. Wang upon exercise of  share options exercisable within  60 days after  April 20,
2018; and (iii) 224,372 ordinary shares held in a  UTMA account for  Dr. Wang’s  minor child,  for
which  Dr. Wang disclaims beneficial  ownership.

(16) Consists of 66,664 ordinary shares  issuable to Mr. Yi upon exercise of share options  exercisable

within 60 days after April 20, 2018.

(17) Includes 19,080,036 ordinary shares  issuable upon  exercise  of  options  within 60  days of April  20,

2018.

22

EXECUTIVE OFFICERS

The following table sets forth the name, age and  position  of each of our executive officers as  of

April 25, 2018:

Name

Age

Position(s)

John V. Oyler . . . . . . . . . .
. . . .
Howard Liang, Ph.D.
. . . .
Amy Peterson, M.D.
Jane  Huang . . . . . . . . . . .
. . . . . . . . . . . . . . . .
Ji Li

Founder, Chief Executive Officer and Chairman

50
54 Chief Financial Officer and Chief Strategy  Officer
51 Chief Medical Officer, Immuno-oncology
45 Chief Medical Officer, Hematology
50 Executive Vice President, Global Head of Business  Development

You should refer to ‘‘Proposals 1, 2 and 3: Election  of Directors’’ above for  information about our
Founder, Chief Executive Officer and  Chairman, John V. Oyler. Biographical information for  our  other
executive officers, as of April 25, 2018,  is set forth below.

Howard Liang, Ph.D. has  served as our Chief Financial Officer  and Chief Strategy  Officer since
July 2015. Prior to joining us, from 2005 to 2015, Dr. Liang was at Leerink Partners  LLC, a  leading
investment bank specializing in the healthcare industry, where he served  as a Managing Director  and
Head of  Biotechnology Equity Research.  Dr. Liang served as a Senior  Biotechnology  Analyst at two
full-service investment banks: A.G. Edwards Inc., from 2004 to 2005,  and  JMP Securities, from 2003 to
2004. From 2000 to 2003, Dr. Liang served  as an Associate Analyst at  Prudential Securities, where  he
covered major and specialty pharmaceuticals. Before Wall Street,  from 1992 to 2000,  Dr. Liang was
with Abbott Laboratories, where he  was  a Senior Scientist  and a member of one  of  the pharmaceutical
industry’s leading structure-based discovery  teams. During  his career as  a  scientist, Dr. Liang authored
a review and  13 papers including six  in  Nature, Science, and Proceedings of the  National Academy  of
Sciences. Dr. Liang received his B.S. in Chemistry from  Peking  University  and both his MBA and
Ph.D. in Biochemistry and Molecular Biology  from the University  of  Chicago.

Amy Peterson, M.D. joined our Company in August 2016  as our Chief Medical Officer, Immuno-

Oncology. Prior to joining us, Dr. Peterson served as Vice President of  Clinical Development at
Medivation, Inc. from December 2012 to July 2016 and  as Senior  Medical Director from  August 2011
to December 2012. At Medivation, she  was  primarily responsible for  the development  of  enzalutamide
and  talazoparib in breast and  prostate cancers and  of pidilizumab in  diffuse large B-cell  lymphoma.
Dr. Peterson began her career in Industry when she joined the Exploratory Clinical  Development group
at Genentech in 2005. She ultimately served  as Associate Group Medical Director reporting into the
Vice President of Genentech Research  and Early  Development, and was responsible for  the
development of many early stage molecules targeting  multiple major  pathways in oncology. Prior to
joining Genentech, Dr. Peterson was a Clinical and  Research  Fellow (2000-2004), and  subsequently an
Instructor of Medicine (2004-2005) in the  Hematology/Oncology Division at  the University of Chicago,
where she conducted translational research  in tumor immunology  in conjunction with Dr.  Thomas F.
Gajewski. Dr. Peterson received her M.D.  from  Thomas Jefferson University, and  completed her
residency in Internal Medicine at Northwestern Memorial  Hospital. She  holds  a Bachelor  of Arts
degree from Wesleyan University.

Jane Huang, M.D. joined our Company in September 2016  as our Chief Medical Officer,
Hematology. Prior to joining us, Dr. Huang served as the  Vice  President,  Clinical Development  at
Acerta Pharma from April 2015 to September 2016, where she oversaw  global  clinical development of
the BTK inhibitor, acalabrutinib. Previously,  she  worked at Genentech from  2005 to March 2015,
serving most recently as Group Medical Director, where she played a leading role in drug development
programs for several molecules at all stages of development, including venetoclax  and obinutuzumab.
She is also an Adjunct Clinical Assistant Professor in Oncology at Stanford University, specializing in
Thoracic Oncology. Dr. Huang received  her Bachelor of Science degree in  Biological Sciences from

23

Stanford University and her M.D. from  University of Washington School of  Medicine. She is  board
certified in hematology, oncology, and  internal medicine,  and  she completed her residency in Internal
Medicine and fellowships in Hematology and Oncology at  Stanford University.

Ji Li, Ph.D. joined our Company in May 2016 as our Executive Vice President, Global Head of
Business Development. Prior to joining us,  Dr. Li served  as Vice President of Business Development
and  Licensing at Merck Inc. from December 2013 to 2016, where he was responsible for late-stage
inbound and outbound business development  opportunities across all therapeutic areas globally. From
August 2010 to August 2013,  Dr. Li served as Executive Licensing  Director for External  Research and
Development at Amgen, where he led the  company’s efforts in sourcing  and evaluation  of  product
partnering opportunities across all therapeutic areas and at all stages of drug  development. He served
as a member of our Board of Directors from January 2015 to February 2016.  Dr. Li received his  B.S. in
Pharmacology from Shanghai Medical University and  his  Ph.D. in  Neuroscience from Mount Sinai
School of Medicine.

24

CERTAIN RELATIONSHIPS AND RELATED-PARTY TRANSACTIONS

Other than compensation arrangements, we  describe below  transactions and series of similar

transactions, since January 1, 2017, to which we were  a  party or will  be  a  party, in which:

(cid:129) the amounts involved exceeded or will exceed $120,000;  and

(cid:129) any of our directors, executive officers or holders  of more  than 5% of our share capital,  or any
member of the immediate family of the foregoing  persons, had or will  have a direct or indirect
material interest.

We have a related party transactions policy that requires  transactions between us and any  director,

executive officer, holder of 5% or more of any class of our capital shares or any member of the
immediate family of, or entities affiliated with, any of them,  or any other related persons (as defined in
Item 404 of Regulation S-K) or their affiliates, in which  the amount involved is equal to or greater
than  $120,000, be approved in advance by  our Audit Committee.  Any request for  such a transaction
must first be presented to our Audit Committee for review, consideration  and approval.  In  approving
or rejecting any such proposal, our Audit Committee is to consider  the relevant facts and circumstances
available and deemed relevant to the Audit Committee,  including, but not limited to, the  extent of the
related party’s interest in the transaction,  and whether the transaction is on terms no  less  favorable to
us than terms we could have generally obtained from an unaffiliated  third party under  the same or
similar circumstances.

We believe that all of the transactions described below were made on terms  no less favorable  to us

than  could have been obtained from unaffiliated  third parties. Compensation arrangements  for our
directors and named executive officers are described in  the sections  of this Proxy Statement titled
‘‘Director Compensation’’ and ‘‘Executive Compensation.’’

Purchases of Securities

Since  January 1, 2017, certain of our 5% shareholders and  their  affiliates  with whom our directors

are affiliated purchased ADSs in our public offerings, as listed in the following table. Each of those
purchases was made through the underwriters at the public offering  price.

Purchaser(1)

Entities affiliated with Baker Bros.

Offering
Date

Number of
ADSs

Public
Offering  Price
per  ADS

Total
Purchase Price

Advisors LP(2) . . . . . . . . . . . . . . . . . . . . . . August 2017
January 2018

176,056
1,980,198

Entities affiliated with Hillhouse Capital

Management, Ltd.(3) . . . . . . . . . . . . . . . . . August 2017
January 2018

176,056
1,575,477

$ 71.00
$101.00

$ 71.00
$101.00

$ 12,499,976
$199,999,998

$ 12,499,976
$159,123,177

(1) See ‘‘Security Ownership of Certain Beneficial Owners and Management’’ for more information

about the shares held by the above identified  shareholders.

(2) Michael Goller and Ranjeev Krishana, members of our Board of Directors,  are, respectively,  a
Partner and Head of International Investments of Baker Bros. Advisors LP,  affiliates  of  which
collectively hold more than 5% of our  voting securities.

(3) Qingqing Yi, a member of our Board of Directors, is  a  Partner at Hillhouse Capital,  affiliates  of

which  collectively hold more than 5% of our voting  securities.

25

Consulting Arrangement

Dr. Xiaodong Wang, our Founder, Chairman  of our Scientific  Advisory Board  and director, has
been providing scientific and strategic  advisory  services to us. Dr. Wang currently receives an  annual
fixed consulting fee of $100,000. In April  2017, we granted him  a cash bonus in the amount of $86,176.
In September 2017, we granted him an option to purchase 750,000  ordinary shares that had  a grant
date  fair value of $4,133,325 and 410,000  RSUs that had a  grant date fair value  of $3,155,114. As of
December 31, 2017, the aggregate number of  shares subject to options  held  by  Dr. Wang was 7,631,099
and subject to RSUs held by Dr. Wang  was  410,000. In February  2018, we  granted him a cash bonus  in
the amount of $150,000.

Employment Agreements

For more information regarding employment agreements with our named executive officers, see

‘‘Executive Compensation—Employment  Agreements  with Our Named  Executive Officers.’’

Indemnification Agreements

Cayman Islands law does not limit the extent to which  a company’s articles of  association may
provide indemnification of officers and  directors, except to the extent  any  such provision  may be held
by the Cayman Islands courts to be contrary  to  public  policy, such  as providing indemnification against
civil fraud or the consequences of committing  a crime. Our articles provide that each  officer  or director
shall be  indemnified out of assets of  our  Company against all  actions, proceedings, costs,  charges,
expenses, losses, damages or liabilities  incurred or  sustained by such directors or officer,  other  than by
reason of such person’s dishonesty, willful default or fraud, in or about the  conduct of  our Company’s
business or affairs (including as a result of  any mistake  of judgment)  or  in the execution or  discharge of
his duties, powers, authorities or discretions,  including without prejudice to the generality of the
foregoing, any costs, expenses, losses  or liabilities incurred  by  such director or officer in  defending
(whether successfully or otherwise) any  civil proceedings concerning our Company  or its affairs  in any
court whether in the Cayman Islands  or  elsewhere.

In addition, we have entered into indemnification agreements to indemnify  our directors and
executive officers that will provide such  persons with  additional  indemnification  beyond that provided
in our articles. These agreements, among other  things, indemnify our directors and  executive officers
against certain liabilities and expenses incurred by  such persons in connection with claims made by
reason of their being such a director  or  executive officer.

Registration Rights

Pursuant to an investors’ rights agreement and a registration  rights agreement,  on May 26, 2017,

we filed a registration statement on Form S-3 on behalf of certain shareholders, registering  299,279,370
ordinary shares in  the form of 23,021,490 ADSs to be resold by the  selling shareholders  identified
therein and in any related prospectus supplement  from time  to  time.

COMPENSATION COMMITTEE INTERLOCKS AND  INSIDER PARTICIPATION

None of the members of our Compensation Committee  has at any time during 2017  been an

officer or employee of the Company. None of  our executive  officers currently serves, or in  the past
fiscal year has served, as a member of the board of directors or compensation  committee of  any entity
that has one or more executive officers serving on our  Board  of Directors or  Compensation
Committee.

26

SECTION 16(A) BENEFICIAL OWNERSHIP REPORTING COMPLIANCE

Section 16(a) of the Exchange Act requires  our  officers and directors  and persons  who beneficially

own more than 10% of our ordinary  shares (collectively, ‘‘Reporting Persons’’) to file reports  of
beneficial ownership and changes in beneficial ownership with  the SEC. Reporting Persons are required
by SEC regulations to furnish us with  copies  of all Section 16(a) forms  they file. Based  solely on our
review of such reports received or written  representations from  certain Reporting  Persons  during  the
fiscal year ended December 31, 2017,  we  believe that  all Reporting Persons complied with all
Section 16(a) reporting requirements,  except for a  Form  4 for each of  Mr. Oyler and Dr. Wang
reporting share option and RSU grants on September 27,  2017, which  were filed on October 2, 2017.

Composition of Our Board of Directors

CORPORATE GOVERNANCE

Our Board of Directors currently consists of  nine members.  We are  not  subject to any contractual

obligations regarding the election of our  directors. Our  Nominating and Governance Committee and
Board of Directors may consider a broad range  of factors  relating to the  qualifications and  background
of nominees, which may include diversity  and is not limited to race,  gender or national origin. We  have
no formal policy regarding board diversity. Our  Nominating and Governance Committee’s and Board
of Directors’ priority in selecting board  members is identification of persons who will  further the
interests of our Company through his  or her established record  of professional  accomplishment, the
ability to contribute positively to the  collaborative culture among board members, knowledge  of our
business, industry and the locations in  which we operate, understanding of  the competitive landscape
and professional and personal experiences and relevant expertise. Our directors hold office until  their
successors have been elected and qualified or until the  earlier of their  resignation  or removal.

Our articles provide that our directors  may  be  removed  by the  affirmative  vote  of  the holders of at

least two-thirds of the votes cast at a  shareholder meeting and that any vacancy on  our board of
directors, including a vacancy resulting from an  enlargement of our Board  of  Directors, may be filled
only by vote of a majority of our directors then in office.

In accordance with the terms of our articles,  our Board of Directors is divided into three classes,
Class I, Class II and Class III, with each  class serving  staggered three-year terms.  Upon  the expiration
of the term of a class of directors, directors  in that class  will be eligible  to be elected for  a new
three-year term at the annual meeting  of shareholders in  the year  in which their term expires.

(cid:129) Our Class I directors are Timothy Chen, John V. Oyler  and Jing-Shyh (Sam)  Su;

(cid:129) Our Class II directors are Donald W. Glazer, Michael Goller  and Thomas Malley; and

(cid:129) Our Class III directors are Ranjeev  Krishana, Xiaodong Wang and Qingqing Yi.

Our amended and restated memorandum and articles of association provide that the authorized
number of directors may be changed  only  by ordinary resolution of the  shareholders if the number of
directors is reduced to less than three. Any additional  directorships resulting from  an increase in  the
number of directors will be distributed  among the three classes so that,  as nearly as possible, each class
shall consist of one-third of the Board  of  Directors.

Board and Committee Matters

Our Board of Directors has determined  that all  members of the Board  of Directors,  except

John V. Oyler and Xiaodong Wang, are independent, as  determined in accordance  with the rules  of  the
NASDAQ Stock Market. In making this independence determination, our Board of  Directors
considered the relationships that each  such non-employee  director has with us and all other facts  and
circumstances that the Board of Directors  deemed  relevant  in determining their independence,

27

including the beneficial ownership of  our  share capital by each non-employee  director. In considering
the independence  of the directors listed  above,  our  Board of Directors considered the association  of
our  directors with the holders of more  than 5% of our share capital. We expect  that  the composition
and functioning of our Board of Directors and each  of  our  committees  will continue to comply with  all
applicable requirements of the NASDAQ Stock Market  and the rules and regulations of  the SEC.
There are no family relationships among any of our directors or executive officers.

Corporate Governance

We  have adopted a written code of business  conduct  and ethics that applies to our  directors,
officers and employees, including our principal executive officer, principal financial officer, principal
accounting officer or controller, or persons performing  similar functions. A current  copy  of the code is
posted on the Corporate Governance  section of our website, which  is located at http://ir.beigene.com. If
we make any substantive amendments to, or grant any waivers  from,  the code of business conduct and
ethics for any officer, we will disclose the  nature  of such amendment or waiver on our website  or in a
current report on Form 8-K.

Board Meetings and Committees

Our Board of Directors held 10 meetings during 2017. The directors regularly hold executive

sessions at meetings of the Board of  Directors. During 2017,  each of the directors then in  office
attended at least 75% of the aggregate  of  all  meetings of the Board of Directors  and all meetings of
the committees of the Board of Directors  on which such director then served, except Xiaodong  Wang.
Directors and director nominees are encouraged to attend the annual general meeting of shareholders,
barring significant commitments or special circumstances. Two  of our  eight then-serving  directors
attended our 2017 annual general meeting  of shareholders.

During  2017, our Board of Directors  had three  standing committees: Audit Committee,

Compensation Committee and Nominating and Corporate Governance Committee.

Audit Committee

Thomas Malley, Timothy Chen and Qingqing Yi currently  serve on  the Audit Committee, which is

chaired by Thomas Malley. Our Board  of  Directors has  determined that each member of the  Audit
Committee is ‘‘independent’’ for Audit Committee purposes as  that term  is  defined in the rules of the
SEC and the NASDAQ Stock Market. Our Board  of Directors  has designated  Thomas Malley as an
‘‘audit committee financial expert,’’ as defined in  SEC rules. The Audit Committee’s responsibilities
include:

(cid:129) appointing, approving the compensation  of, and assessing  the independence of our independent

registered public accounting firm;

(cid:129) approving auditing and permissible non-audit  services, and the terms  of  such services, to be

provided by our independent registered public  accounting firm;

(cid:129) reviewing the internal audit plan with the independent registered public accounting firm and

members of management responsible for preparing our financial  statements;

(cid:129) reviewing and discussing with management and the independent registered public accounting
firm our annual and quarterly financial statements and related disclosures as well as  critical
accounting policies and practices used by  us;

(cid:129) reviewing the adequacy of our internal control over  financial reporting;

(cid:129) establishing policies and procedures  for the  receipt and  retention of accounting-related

complaints and concerns;

28

(cid:129) recommending, based upon the Audit Committee’s review and  discussions with management and
the independent registered public accounting firm, whether our audited financial  statements shall
be included in our Annual Report on  Form  10-K;

(cid:129) monitoring the integrity of our financial  statements  and our compliance with legal and  regulatory

requirements as they relate to our financial statements and accounting matters;

(cid:129) preparing the Audit Committee report required by the SEC  rules  to  be  included in our  annual

proxy statement;

(cid:129) reviewing all related party transactions for potential conflict of  interest  situations  and approving

all such transactions; and

(cid:129) reviewing earnings releases.

The Audit Committee held six meetings during 2017. The Audit Committee operates under  a
written charter that satisfies the applicable standards of the  SEC and  the NASDAQ Stock Market. A
copy  of the Audit Committee charter is available on our website at http://ir.beigene.com under
‘‘Corporate Governance.’’

Compensation Committee

Qingqing Yi, Ranjeev Krishana and Timothy  Chen currently serve on the Compensation
Committee, which is chaired by Qingqing  Yi. Our Board  of Directors  has determined  that  each
member of the Compensation Committee is ‘‘independent’’ as  that term is  defined in the rules of the
NASDAQ Stock Market. The Compensation Committee’s responsibilities include:

(cid:129) annually reviewing and approving corporate goals and objectives relevant  to  the compensation of

our  Chief Executive Officer and Chief Financial Officer;

(cid:129) evaluating the performance of our Chief Executive Officer and Chief Financial  Officer  in light

of such corporate goals and objectives and  recommending to the  Board of Directors for  approval
our  Chief Executive Officer’s and Chief Financial Officer’s  compensation  based on that
evaluation;

(cid:129) reviewing and approving the compensation of our  other  executive officers;

(cid:129) reviewing and establishing our overall management compensation,  philosophy and policy;

(cid:129) overseeing and administering our compensation and similar plans;

(cid:129) evaluating and assessing potential current compensation advisors in accordance with the

independence standards identified in the rules  of  the NASDAQ Stock Market;

(cid:129) retaining and approving the compensation of any compensation advisors;

(cid:129) reviewing and approving our policies and procedures  for the grant  of equity-based awards;

(cid:129) reviewing and making recommendations  to  the Board of Directors  with respect  to  director

compensation;

(cid:129) preparing the compensation committee report  required by SEC rules to be included in our

annual proxy statement;

(cid:129) reviewing and discussing with management  the compensation discussion  and analysis to be

included in our annual proxy statement or  Annual  Report  on  Form  10-K; and

(cid:129) reviewing and discussing with the Board of Directors  corporate succession plans  for the  Chief

Executive Officer and other key officers.

29

The Compensation Committee held seven meetings during  2017. The Compensation Committee

operates under a written charter adopted by the  Board of Directors, which  is available on  our  website
at http://ir.beigene.com under ‘‘Corporate Governance.’’

Nominating and Corporate Governance  Committee

Donald W. Glazer and Michael Goller currently serve on the  Nominating and Corporate

Governance Committee, which is chaired  by Donald W. Glazer. Our  Board of Directors has determined
that each member of the Nominating  and  Corporate  Governance Committee is ‘‘independent’’ as that
term is defined in the rules of the NASDAQ Stock Market. The Nominating  and Corporate
Governance Committee’s responsibilities include:

(cid:129) developing and recommending to the Board of  Directors criteria for board and  committee

membership;

(cid:129) establishing procedures for identifying  and evaluating  board  of  director candidates,  including

nominees recommended by shareholders;

(cid:129) identifying individuals qualified to become  members of the Board of Directors;

(cid:129) recommending to the Board of Directors the  persons to be nominated  for election  as directors

and to each of the board’s committees;

(cid:129) developing and recommending to the Board of  Directors a set of corporate governance

guidelines; and

(cid:129) overseeing the evaluation of the Board of Directors and  management.

The Nominating and Corporate Governance Committee held  three  meetings during 2017.  The
Nominating and Corporate Governance  Committee operates pursuant to a written charter adopted by
the Board of Directors, which is available on our website  at http://ir.beigene.com under ‘‘Corporate
Governance.’’

Director Nominations

The Board of Directors will consider and approve from time to time the criteria  that  it deems
necessary or advisable for director candidates.  The Board of  Directors has  full authority to modify such
criteria as it deems necessary or advisable. The Board of Directors  has delegated to the Nominating
and Corporate Governance Committee the  responsibility for developing and  recommending  to  the
Board of Directors for its consideration  and approval  criteria for director candidates. The  Nominating
and Corporate Governance Committee has adopted  policies and procedures for director  candidates.
The Board of Directors may, however,  rescind  its delegation  and  assume  the  responsibilities it
previously delegated to the Nominating  and Corporate Governance Committee.

The Board of Directors has delegated to the  Nominating and Corporate Governance Committee

the responsibility to identify candidates for nomination to the Board  of Directors  (including candidates
to fill vacancies) and assessing their qualifications in light of the policies and  principles in our
Corporate Governance Guidelines and  the Committee’s charter. The Nominating and  Corporate
Governance Committee will recommend  director candidates  for  the Board of  Directors’ consideration
and review the candidates’ qualifications  with the  Board of Directors. The Board  of  Directors retains
the authority to nominate a candidate  for election by the shareholders as a director and  to  fill
vacancies. From time to time, the Nominating and Corporate Governance Committee utilizes  third-
party search firms to identify director  candidates. In identifying  director candidates, the Nominating
and Corporate Governance Committee may  consider all facts and circumstances it deems appropriate,
including, among other things, the skills of the candidate,  his or  her depth and breadth of  business

30

experience and other background characteristics, his  or her independence and  the needs of the Board
of Directors.

Our Nominating and Corporate Governance Committee  has not adopted a formal policy with

respect to a fixed set of specific minimum  qualifications, including diversity,  for its candidates for
membership on the Board of Directors.  Our Nominating and Corporate Governance Committee  and
Board of Directors may therefore consider a  broad  range of factors  relating  to  the qualifications and
background of nominees, which may include diversity and is not limited to race, gender  or national
origin. Our Nominating and Corporate Governance Committee’s and  Board of  Directors’ priority in
selecting board members is identification of  persons who will further the interests of  our shareholders
through his or her established record of professional accomplishment,  the ability to contribute  positively
to the collaborative culture among board  members, knowledge of our business, understanding of  the
competitive landscape and professional  and  personal experiences and relevant expertise.

Director Nominations by Shareholders

Any shareholder wishing to recommend a director candidate for consideration by the Nominating and
Corporate  Governance Committee should  provide the  following  information within the timeframe set forth
by our memorandum and articles of association  and  SEC rules to BeiGene, Ltd., c/o Mourant Ozannes
Corporate  Services (Cayman) Limited,  94  Solaris Avenue, Camana  Bay, Grand Cayman KY1-1108, Cayman
Islands, Attention: Secretary: (a) the name and address of record of the shareholder; (b) a representation
that the shareholder is a record holder of  our securities or,  if the shareholder is not a record holder,
evidence of ownership in accordance with  Rule  14a-8(b)(2) of the Exchange Act; (c) the candidate’s name,
age, business and residential address, educational background, current principal occupation or employment,
and principal occupation or employment for the past  five years; (d) a description of the qualifications and
background of  the candidate that addresses the criteria for board membership approved by our board of
directors; (e)  a  description of all arrangements or  understandings  between the shareholder and the
candidate;  (f) the consent of the candidate  (i) to be  named in  the proxy statement for our next shareholder
meeting and (ii) to serve as a director  if elected at  that meeting; and (g) and any other information
regarding the candidate that is required to  be included  in  a proxy statement filed pursuant to SEC rules.
The Nominating and Corporate Governance Committee may seek further information from or about the
shareholder  making the recommendation, the  candidate, or any such other beneficial owner, including
information  about all business and other  relationships between  the  candidate and the shareholder and
between the candidate and any such other beneficial owner.

Shareholder Communications

The Board of Directors provides to every  shareholder the ability to communicate with  the Board
of Directors, as a whole, and with individual directors on the Board  of Directors  through an established
process for shareholder communication.  For a shareholder communication directed to the Board of
Directors as a whole, shareholders may send  such communication  to  the attention of our Secretary via
Regular Mail or Expedited Delivery Service  to: BeiGene, Ltd., c/o Mourant Ozannes  Corporate
Services (Cayman) Limited, 94 Solaris Avenue, Camana  Bay, Grand Cayman KY1-1108,  Cayman
Islands, Attn.: Board of Directors c/o  Secretary.

For a shareholder communication directed to  an  individual director in his  or her capacity as a member

of the Board  of Directors, shareholders  may send such communication to the attention of the individual
director via  Regular Mail or Expedited Delivery Service to: BeiGene, Ltd., c/o Mourant Ozannes Corporate
Services (Cayman) Limited, 94 Solaris  Avenue, Camana Bay, Grand  Cayman KY1-1108, Cayman Islands,
Attn.: [Name  of Individual Director].

We  will forward by Regular Mail any such shareholder communication to each director,  and the
Chairman of the Board of Directors  in  his capacity as  a representative  of  the Board of  Directors, to

31

whom such shareholder communication is addressed to the address  specified by each such director and
the Chairman of the Board of Directors.

Board Leadership Structure and Role  in Risk Oversight

Our Chief Executive Officer, John V. Oyler, is the Chairman of the Board of Directors.  The Board

of Directors believes that Mr. Oyler  is the  director best suited to identify strategic  opportunities and
focus of the Board of Directors due  to  his extensive understanding of our business as a  founder and
our  Chief Executive Officer. The Board of Directors also believes that the combined  role of Chairman
and Chief Executive Officer can promote the effective  execution  of  strategic  initiatives  and facilitate  the
flow of information between management and the Board of Directors. We do  not  have a lead
independent director.

Our Board of Directors oversees the  management of risks inherent  in the operation of our

business and the implementation of our business strategies. Our Board  of  Directors performs this
oversight role by using several different  levels of review. In connection with its reviews of our
operations and corporate functions, our Board of Directors addresses the  primary  risks associated with
those operations and corporate functions.  In addition, our Board of Directors  reviews the risks
associated with our business strategies  periodically throughout the year.

Each  of our board committees also oversees the management of our risk  that falls within the
committee’s areas of responsibility. In performing this function,  each committee  has full access to
management, as well as the ability to  engage advisors. Our Chief Financial  Officer  reports to the Audit
Committee and is  responsible for identifying, evaluating and implementing risk management controls
and methodologies to address any identified risks. In connection  with its risk management role, our
Audit Committee meets privately with  representatives from our  independent  registered  public
accounting firm and our Chief Financial Officer.  The  Audit Committee  oversees the operation of our
risk management program, including  the  identification of the primary risks associated  with our business
and periodic updates to such risks, and  reports to our Board  of  Directors regarding  these  activities.

Audit Committee Report

The information contained in this report shall not  be deemed  to be  (1)  ‘‘soliciting  material,’’ (2) ‘‘filed’’
with the SEC, (3) subject to Regulations  14A  or 14C of the  Exchange Act, or (4) subject to the liabilities of
Section 18 of the Exchange Act. This report  shall  not be deemed incorporated  by reference into any of our
other filings under the Exchange Act or the  Securities  Act,  except to  the extent that we specifically
incorporate it  by reference into such filing.

The Audit Committee operates under a written charter approved by the Board  of Directors, which

provides that its responsibilities include  the oversight  of the quality of our financial  reports and other
financial information and its compliance with  legal and regulatory requirements; the appointment,
compensation, and oversight of our independent registered public accounting  firm,  Ernst & Young Hua
Ming LLP, including reviewing their independence; reviewing and approving the planned scope of our
annual audit; reviewing and pre-approving  any  non-audit services that may  be  performed  by  Ernst &
Young Hua Ming LLP; the oversight of our  internal audit  function;  reviewing with management and
our  independent registered public accounting firm  the adequacy  of  internal financial controls; and
reviewing our critical accounting policies  and estimates and  the  application  of accounting principles
generally accepted in the United States of  America.

The Audit Committee oversees our financial reporting process on  behalf of the Board of Directors.

Management is responsible for our internal controls, financial  reporting  process,  and compliance with
laws and regulations and ethical business  standards. Ernst & Young Hua Ming LLP  is responsible for
performing an independent audit of  our consolidated financial statements  in accordance with  the

32

standards of the Public Company Accounting Oversight  Board (United  States). The Audit  Committee’s
main responsibility is to monitor and  oversee this  process.

The Audit Committee reviewed and  discussed with management our audited financial statements

for the fiscal year ended December 31, 2017.  The Audit Committee discussed with Ernst & Young Hua
Ming LLP the matters required to be discussed by  Public Company Accounting Oversight Board
(‘‘PCAOB’’) Auditing Standard No. 1301, Communications with Audit Committees, and SEC
Regulation S-X Rule 207, Communications with Audit Committees. The Audit Committee has received
the written disclosures and the letter from the independent registered public accounting firm required
by applicable requirements of the PCAOB regarding the independent registered  public accounting
firm’s communications with the Audit  Committee concerning independence,  and has  discussed with the
independent registered public accounting  firm the independent  registered  public  accounting firm’s
independence.

The Audit Committee considered any fees paid to Ernst & Young Hua Ming  LLP for the

provision  of non-audit related services  and does not believe that these fees compromise Ernst  & Young
Hua Ming LLP’s independence in performing  the audit.

Based on the review and discussions referred to above, the Audit  Committee recommended  to  the

Board of Directors that such audited  financial statements be  included in our Annual Report on
Form 10-K for the year ended December  31, 2017,  for filing with  the SEC.

THE AUDIT COMMITTEE

Thomas Malley (Chairperson)
Timothy Chen
Qingqing Yi

33

Compensation Discussion and Analysis

EXECUTIVE COMPENSATION

Our Compensation Committee oversees our compensation and benefit plans and  policies,

administers our equity incentive plans,  reviews and approves all compensation decisions relating to our
executive officers, and makes recommendations to the full Board  of Directors on compensation for our
Chief Executive Officer and Chief Financial Officer. The Compensation Committee considers
recommendations from our Chief Executive Officer regarding the compensation of our executive
officers other than the Chief Executive  Officer. Our  Compensation Committee has the authority under
its  charter to engage the services of a  consulting firm or  other  outside advisor to assist it in designing
our  compensation programs and in making compensation decisions.  This section discusses the principles
underlying our policies and decisions with  respect to the compensation of certain of our named
executive officers, and material factors relevant  to  an  analysis of these  policies and decisions. Our
named executive officers for 2017 are:

(cid:129) John  V. Oyler, our Founder, Chief Executive Officer  and Chairman;

(cid:129) Howard Liang, our Chief Financial Officer and  Chief  Strategy Officer;

(cid:129) Amy Peterson, our Chief Medical  Officer, Immuno-oncology;

(cid:129) Jane Huang, our Chief Medical Officer, Hematology; and

(cid:129) Ji Li, our Executive Vice President, Global Head  of  Business Development.

Because this is our Company’s first shareholder  advisory vote on executive  compensation, we have

not considered any previous shareholder  advisory votes on  executive compensation  in determining
compensation policies and decisions.

2017 Business Highlights

2017 was a transformational year for  our Company, as  evidenced by our  annual total shareholder
return  of 222% for the period, which was  exceeded  by only one of our 2017 peer companies. Further,
our  total shareholder return has been  245%  since our initial public offering on February 3, 2016.

As described below, during 2017, we  made significant  progress on our clinical development and

business goals, including the following  that affected  our executive compensation:

(cid:129) Entered into a strategic collaboration with Celgene in which we  granted Celgene exclusive rights
to develop and commercialize tislelizumab for solid tumors in  the United States,  Europe, Japan,
and the rest of the world outside of Asia.  We retained rights to tislelizumab for solid  tumors in
Asia (ex-Japan) and for hematological malignancies and  internal combinations globally. In
connection with the Celgene collaboration,  we obtained an  exclusive  license to market Celgene’s
approved cancer therapies ABRAXANE(cid:2), REVLIMID(cid:2), and VIDAZA(cid:2) in China, excluding
Hong Kong, Macau and Taiwan, which has  allowed  us to generate  product revenue in China
since September 2017. We also acquired Celgene’s commercial operations  and personnel in
China, which we expect to expand in  preparation for the potential launch of our own internally-
developed drug candidates and our other in-licensed drug candidates  in China;

(cid:129) Continued to advance or initiate late-stage  clinical trials  of  our product candidates zanubrutinib,

tislelizumab and pamiparib:

Zanubrutinib

(cid:129) Completed enrollment in a pivotal  Phase 2  trial in China in  patients with chronic

lymphocytic leukemia (‘‘CLL’’) and small lymphocytic  lymphoma (‘‘SLL’’);

34

(cid:129) Completed enrollment in a pivotal  Phase 2  trial in China in  patients with relapsed/refractory

mantle cell lymphoma (‘‘MCL’’);

(cid:129) Initiated a global Phase 3 trial compared  to  bendamustine and rituximab in treatment-na¨ıve

patients with CLL / SLL;

(cid:129) Initiated a global pivotal Phase 2 trial in combination with GAZYVA(cid:2) (obinutuzumab) in

patients with relapsed or refractory follicular lymphoma;

(cid:129) Initiated a pivotal Phase 2 trial in China in  patients  with Waldenstr¨om’s macroglobulinemia

(‘‘WM’’); and

(cid:129) Initiated a global Phase 3 trial compared  to  ibrutinib in patients with WM.

Tislelizumab

(cid:129) Completed enrollment in a pivotal  Phase 2  trial in China in  patients with relapsed/refractory

classical Hodgkin’s lymphoma; and

(cid:129) Initiated a global Phase 3 trial as a  second-  or third-line treatment for patients with

advanced lung cancer.

Pamiparib

(cid:129) Initiated a pivotal Phase 2 trial in China  in patients with advanced  ovarian cancer.

(cid:129) Initiated clinical development for our most  recent drug  candidate, BGB-A333, as monotherapy

and in combination with tislelizumab in advanced solid tumors;

(cid:129) Significantly expanded our global operations, with  a team of  over 900 employees, including a
research team of over 150 employees  in Beijing, a clinical team of over 300 employees in the
United States, China and Australia, and a  growing  commercial team  of over 200 employees in
China;

(cid:129) Established a joint venture with the Guangzhou  Development District  to build a commercial

biologics manufacturing facility in Guangzhou,  China;

(cid:129) Completed an underwritten public  offerings  in which we raised $188.5 million in net proceeds;

and

(cid:129) Completed 2017 with $837.5 million in cash,  cash equivalents and  short-term investments.

As described in more detail below, under the  heading ‘‘—2017 Annual Cash Incentive Program,’’
our  Board of Directors determined that our bonus  pool should be funded  at 140%  of  target based on
our  Company’s extraordinary performance during the  year.

Recent 2018 Business Highlights

In addition to our accomplishments during 2017,  we have  achieved the  following  since the

beginning of 2018:

(cid:129) Completed an underwritten public  offering  in which  we  raised  $758.0 million  in net proceeds;

(cid:129) Entered into an exclusive license agreement with  Mirati Therapeutics, Inc. (‘‘Mirati’’) for the
development, manufacturing and commercialization of Mirati’s sitravatinib, an investigational
tyrosine kinase inhibitor, in Asia (excluding Japan), Australia and New Zealand;

(cid:129) Entered into a commercial supply agreement for  tislelizumab with Boehringer Ingelheim;

35

(cid:129) Initiated a global Phase 3 trial of tislelizumab  in patients with  previously  untreated advanced

hepatocellular carcinoma (‘‘HCC’’);

(cid:129) Initiated a global Phase 3 trial of tislelizumab  in patients with  advanced unresectable or

metastatic esophageal squamous cell  carcinoma;

(cid:129) Initiated a pivotal Phase 2 trial of  tislelizumab in China in  patients with previously treated

advanced HCC;

(cid:129) Initiated a global Phase 2 trial of tislelizumab  in patients with  relapsed  or refractory mature

T-and NK-cell lymphomas;

(cid:129) Announced the commercial availability of VIDAZA(cid:2) (azacitidine for injection) in China for
patients with Intermediate-2 / High-risk  myelodysplastic syndrome  (‘‘MDS’’), acute  myeloid
leukemia (‘‘AML’’) with 20-30% bone marrow blasts and chronic  myelomonocyte leukemia
(‘‘CMML’’); and

(cid:129) Secured approval for REVLIMID(cid:2) (lenalidomide) by  the China Food and Drug Administration
(‘‘CFDA’’) for the treatment of multiple myeloma (‘‘MM’’) in  combination with dexamethasone
in adult patients with previously untreated MM  who are  not  eligible for  transplant.

Overview of Our Compensation Programs

Our Compensation Committee strives to ensure that our compensation programs  are aligned with
the interests of our shareholders and  our  business goals  and  that the total compensation paid to each
of our named executive officers is fair, reasonable and competitive. Key  elements of  our compensation
programs include the following:

Compensation  Element

Purpose

Features

Base salary

To attract and retain highly skilled
executives

Annual cash incentive
program

Equity incentive
compensation

To promote and reward the
achievement of key short-term
strategic and business goals of the
Company as well as individual
performance; to motivate and attract
executives

To encourage executives and other
employees to focus on long-term
company performance and align their
interests with shareholders; to
promote retention; to reward
outstanding company and individual
performance

Fixed component of  pay  to  provide
financial stability,  based on
responsibilities, experience, individual
contributions and peer company data

Variable component of pay based  on
annual corporate and individual
performance

Typically, subject to multi-year vesting
based on  continued service  and are
primarily  in the form of  share options
and RSUs, the  value of which
depends on the performance of  our
ADS price, in  order to align
employee interests with those  of  our
shareholders over the longer-term

36

In addition to our direct compensation elements, the following features of our compensation
programs are designed to align our executive officers with shareholder interests and  with market best
practices:

What We Do

What We Don’t  Do

(cid:3) Maintain an industry-specific peer group for
benchmarking pay
(cid:3) Target pay based on market norms
(cid:3) Deliver executive compensation primarily
through performance-based pay
(cid:3) Set challenging short-term incentive award
goals (beginning in 2018)
(cid:3) Offer market-competitive benefits for
executives that are consistent with the  rest  of  our
employees
(cid:3) Consult with an independent compensation
advisor  on compensation levels and practices

Compensation Consultants

(cid:4) Allow hedging of equity

(cid:4) Re-price share options
(cid:4) Provide excessive perquisites

(cid:4) Provide supplemental executive retirement
plans
(cid:4) Provide tax gross-up payments for
change-of-control payments

The Compensation Committee retained Willis Towers Watson (‘‘WTW’’) through October 2017
and Frederic W. Cook & Co., Inc. (‘‘FW Cook’’)  since November 2017  to assist in an  evaluation of our
compensation philosophy, validate our compensation peer group, develop competitive market data to
benchmark the compensation for our  named  executive  officers and  advise  on matters related  to  our
compensation structure and programs  generally. The compensation consultants  also consulted with  the
Compensation Committee about non-employee  director compensation. Based  on consideration  of  the
factors set forth in the rules of the SEC  and  NASDAQ, the Compensation  Committee has determined
that their relationship with WTW and  FW Cook and the  work  performed by WTW and FW Cook on
behalf of the Compensation Committees  has not raised any conflict of interest.

Defining and Comparing Compensation  to  Market Benchmarks

In evaluating the total compensation  of our named executive officers, our Compensation

Committee, using information provided  by our compensation consultants, establishes a  peer group of
publicly traded companies in the biopharmaceutical and biotechnology industries that is selected based
on a balance of the following criteria:

(cid:129) companies whose market capitalization, revenue, stage of development, and  number of

employees are similar, though not necessarily  identical, to  ours;

(cid:129) companies with similar executive positions to ours;

(cid:129) companies against which we believe we compete for executive talent; and

(cid:129) public companies based in the United States  whose  compensation and financial  data  are

available in proxy statements or through widely available  compensation surveys.

Based on these criteria, our peer group for 2017, referred to as  our 2017  peer group,  as approved

by our Compensation Committee, was  comprised of  the following 18 companies:

Acceleron Pharm Inc.
Agios Pharmaceuticals, Inc.

Clovis Oncology, Inc.
Epizyme,  Inc.

MacroGenics, Inc.
NewLink Genetics Corporation

37

Array BioPharm Inc.
bluebird bio, Inc.
Blueprint Medicines Corporation
Celldex Therapeutics, Inc.

Exelixis, Inc.
Five Prime Therapeutics, Inc.
Juno  Therapeutics,  Inc.
Kite Pharma,  Inc.

Puma Biotechnology, Inc.
Radius Health, Inc.
Seattle Genetics, Inc.
Tesaro, Inc.

We  believe that the compensation practices of our 2017  peer group  provided us with appropriate

compensation benchmarks for evaluating the compensation of  our named executive officers during
2017. Notwithstanding the similarities of  the 2017  peer group  to  our Company, due to the nature  of
our  business, we compete for executive  talent  with many  public companies that are larger and more
established than we are or that possess  greater resources than we do, and  with smaller private
companies that may be able to offer greater equity compensation potential,  as well as  with prestigious
academic and non-profit institutions.  Accordingly, in 2017, our  Compensation  Committee generally
targeted compensation for our executive  officers as follows:

(cid:129) base salaries at approximately the  50th percentile of the  salaries in our 2017  peer group;

(cid:129) annual target cash incentive award  opportunities at approximately the 50th percentile of our

2017 peer group; and

(cid:129) total annual equity incentive awards at or above the  75th percentile of our 2017  peer group,

provided in the form of share options and RSUs.

In addition, our Compensation Committee may  consider other criteria, including market factors,

the experience level of the executive and  the executive’s performance against  company goals, in
determining variations to this general  target range.

For purposes of compensation in 2018, our Compensation Committee, with the advice of FW
Cook, examined our 2017 peer group  in  light of  our continued  growth throughout 2017, the stage of
development of our clinical programs,  and  changes in our market capitalization.  With reference  to
these and other key business metrics, companies  whose  market capitalization and/or whose number  of
employees that were at the low end,  below,  or significantly  above our  targeted range were removed  and
new companies were added to the peer  group for  2018.

Our peer group for 2018, as approved by our Compensation Committee, is  comprised of  the

following 16 companies:

Agios Pharmaceuticals, Inc.
Alkermes plc
Alnylam Pharmaceuticals, Inc.
bluebird bio, Inc.
Exelixis, Inc.
FibroGen, Inc.

Halozyme  Therapeutics, Inc.
Incyte Corporation
Jazz Pharmaceuticals plc
Juno  Therapeutics, Inc.
Nektar Therapeutics
Puma  Biotechnology, Inc.

Radius Health, Inc.
Seattle Genetics,  Inc.
Tesaro, Inc.
United  Therapeutics Corporation

Kite Pharma, Inc. was removed from  the peer group because it was acquired. Array

BioPharm Inc.; Blueprint Medicines  Corporation; Celldex Therapeutics, Inc.; Clovis Oncology, Inc.;
Epizyme, Inc.; MacroGenics, Inc.; and NewLink Genetics Corporation were  removed from  the peer
group because of their smaller market capitalization relative to our  Company. Acceleron Pharm Inc.
and Five Prime Therapeutics, Inc. were removed  from the peer  group because  they have  lower
headcount and are at a different development stage relative to our Company. Alkermes  plc; Alnylam
Pharmaceuticals, Inc.; FibroGen, Inc.;  Halozyme Therapeutics, Inc.;  Incyte  Corporation;  Jazz
Pharmaceuticals plc; Nektar Therapeutics; and United  Therapeutics Corporation  were added  to  the
peer group because of their comparable  market capitalization  and  stage of development.

38

Other  Key Performance Factors in Determining Executive  Compensation

As the biopharmaceutical industry is  characterized by a very long product development cycle,
including a lengthy research and development period and a rigorous approval phase involving clinical
studies and governmental regulatory approval,  many  of the traditional benchmarking  metrics, such as
product  sales, revenues and profits, are inappropriate for a biopharmaceutical company such as  our
Company. Instead, the specific performance factors  our Compensation Committee  considers  when
determining the compensation of our named executive officers  include:

(cid:129) key research and development achievements;

(cid:129) initiation and progress of clinical trials for our drug candidates;

(cid:129) expansion of our commercialization, manufacturing and  operational  capabilities;

(cid:129) achievement of regulatory milestones;

(cid:129) establishment and maintenance of  key  strategic relationships and  new business  initiatives,

including financings; and

(cid:129) development of organizational capabilities and management  of  our growth.

These performance factors are considered by our  Compensation Committee  in connection  with our

annual performance reviews described  below and  are a  critical  component  in the determination of
annual cash and equity incentive awards  for our executive officers.

Compensation Objectives and Philosophy

Our compensation programs are designed to attract,  motivate  and retain qualified and talented

executives, motivating them to achieve  our business goals and rewarding  them for superior  short- and
long-term performance. In particular,  our compensation  programs  are intended to reward the
achievement of specified pre-determined  quantitative and qualitative individual and  company
performance goals and objectives and to align  the interests  of our senior  management team with those
of our shareholders in order to attain  our  ultimate objective of increasing shareholder value.

We  may award annual merit-based increases  in base salary  based upon  an assessment  of  each
executive’s performance and the scope  of  his or her responsibilities. Our 2017 annual incentive  program
was designed to reward annual achievements based upon quantitative and qualitative Company
performance as well as individual performance. We  awarded cash incentive payments to our  named
executive officers and the other members of  our  senior management team  under our 2017 annual
incentive program, which is described  in  more detail below.  We implemented a formal bonus  plan with
pre-established goals and weightings for  the first time  in 2018.

We  typically make equity grants to our executive  officers upon commencement of  their
employment and annually following a review of their individual performance. We do not have  any
pre-established targets for allocations or apportionment by type of compensation, but our  pay
philosophy generally emphasizes equity compensation over  cash to strengthen executive officers’
alignment with shareholders. The mix of  compensation  components is designed to reward  annual results
as well as drive long-term company performance  and  create shareholder  value.

Base Salary

We  provide base salaries to our named executive officers  to  compensate them  with a fair and
competitive base level of compensation for  services rendered during the year. Our Compensation
Committee typically determines the base  salary for each executive based  on the executive’s
responsibilities, experience and, if applicable, the base salary level of the executive prior  to  joining our
Company. In addition, our Compensation  Committee reviews and considers the level of base salary

39

paid by companies in our peer group for similar  positions. Generally, our  Compensation Committee
believes our executives’ base salaries should be targeted at approximately the 50th percentile of  the
salaries in our peer group.

Merit-based increases in base salary for  our executive officers, other than our  Chief  Executive

Officer and Chief Financial Officer,  are  determined by our Compensation Committee based upon a
summary of the executive officer’s performance and a recommendation from our Chief Executive
Officer. Any merit-based increase in base  salary for our Chief Executive Officer and Chief Financial
Officer is based upon an assessment of performance by our Compensation Committee, input from the
Board of Directors and a review by our Compensation  Committee of the base salary of chief executive
officers and chief financial officers in  our  peer group.

In April 2017, based on our Compensation  Committee’s recommendation, our Board of Directors

approved a merit increase in base salary from $350,000 to $590,000 for Mr. Oyler and  from $350,000 to
$390,000 for Dr. Liang. The merit increase  in base salary for Mr. Oyler was based on his significant
contributions to our Company and his leadership  and  was  intended to be competitive  with the market
for his position. The Compensation Committee set Mr.  Oyler’s 2017  base salary near the
50th percentile of our applicable peer group. There was no merit increase  for our other named
executive officers in 2017 because they had  only recently  joined our Company.

2017 Annual Cash Incentive Program

In February 2017, our Compensation Committee approved the annual cash incentive program for

2017, including each executive officer’s  target  award  as a percentage of his or her  base  salary. As noted
above, prior to 2018, we did not have a formal bonus  program with pre-established  targets or
weightings. Rather, the Compensation  Committee made  a determination following  the end of each  year
based upon overall Company and individual performance for such year.  Accordingly, following  2017,
the Compensation Committee determined that the  2017 bonus  pool  would fund at  140% of target
based on achievements during the year  as described more fully above.  Therefore,  the actual incentive
awards for our named executive officers  eligible to participate  in our 2017 annual  cash incentive
program exceeded their respective bonus  targets. In addition, the Compensation Committee
recommended, and the Board of Directors approved,  the funding of Mr.  Oyler’s bonus at greater than
140% of target in recognition of his extraordinary accomplishments during 2017, including the entry  of
our  strategic collaboration with Celgene and his leadership in our  significant  research  and development
efforts.

The table below shows the target award under the incentive program  as a percentage of each
named executive officer’s annual base salary in 2017, the  target cash  award opportunity in  dollars for
2017 and the actual cash bonus payments to our named executive officers for 2017 performance, which
were paid in March 2018, as well as the actual bonus payment as a percentage of the target  award
opportunity.

Name

John V. Oyler . . . . . . . . . . . . . .
Howard Liang . . . . . . . . . . . . . .
Amy Peterson . . . . . . . . . . . . . .
Jane  Huang . . . . . . . . . . . . . . .
Ji Li . . . . . . . . . . . . . . . . . . . . .

2017 Target Award
(% of Base Salary)

2017 Target Award
Opportunity ($)

2017  Actual Bonus
Payment ($)

54%
40%
40%
40%
40%

320,000
156,000
160,000
160,000
140,000

600,000
218,400
224,000
224,000
140,000

2017 Actual Bonus
Payment (% of
Target  Award
Opportunity)

188%
140%
140%
140%
100%

40

Equity Awards

Our equity award program is designed to:

(cid:129) reward demonstrated leadership and performance;

(cid:129) align our executive officers’ interests with  those of our shareholders;

(cid:129) retain our executive officers through the term  of the awards;

(cid:129) maintain competitive levels of executive compensation; and

(cid:129) motivate our executive officers for outstanding future performance.

The market for qualified and talented executives in the  biopharmaceutical industry is highly
competitive, and we compete for talent with  many  companies that have  greater  resources  than we do.
Accordingly, we believe equity compensation is  a crucial component of the executive  compensation
packages we offer.

Historically, our equity awards have generally taken the form of share options, and beginning in
September 2017, RSUs. We typically  make equity award grants to each of our executive officers upon
commencement of employment, annually in  connection with our review of individual  performance, in
connection with a promotion, or as a special incentive.

All equity awards to our executive officers are approved  by  our Compensation Committee  and,
other than equity awards to new hires, are typically granted  by our Compensation Committee in  the
middle  of the year. The size of equity  awards  varies among our  executive officers based  on their
positions and annual performance assessments. In addition, our Compensation Committee reviews all
components of the executive’s compensation to ensure that his or her total compensation is aligned
with our overall philosophy and objectives. All share options  granted to our executives have exercise
prices equal to the fair market value of our ordinary shares on the date of grant, so that the recipient
will not realize any value from his or  her options unless  our share price  increases above  the exercise
price. Accordingly, this portion of our  executive  officers’ compensation is at risk and  is directly aligned
with shareholder value creation.

In addition, equity grants to our executive officers  typically vest over  four years, which we believe
provides an incentive to our executives  to  add value to the Company  over the long term and to remain
with our Company. Typically, the share  options we  grant to our  executives have a 10-year term and vest
as to 25% of the shares on the first anniversary of the grant date and then  in equal monthly
installments thereafter until the fourth anniversary  of such date. Vesting  of option  grants to employees
ceases upon termination of employment  and exercise rights on vested options typically cease three
months following termination of employment, except in the  case of death  or disability.  Prior to the
exercise of an option, the holder of a  share  option does not have any rights as a shareholder  with
respect to the shares subject to that option, including voting  rights or the  right to receive dividends or
dividend equivalents. Historically, our equity awards have  taken the  form of share  options,  but we
began granting RSUs in addition to share options in September 2017 to help conserve our available
share pool in light of our extraordinary  employee growth during 2017. RSUs generally  vest in equal
annual installments over four years. As part of the ongoing review  of  our compensation  strategy and
practices, the Compensation Committee  determines the appropriate  mix of the  type of equity awards,
based in part on recommendations from  our compensation consultant. The Compensation  Committee
believes that this deliberate mix of equity ensures that  wealth  creation remains tied to share
performance (via share options), and  promotes retention (through RSUs). The Compensation
Committee may adjust the mix of award  types or  approve  different award types as part  of  the
Company’s overall compensation strategy.  Awards made in  connection with  a new,  extended or
expanded employment relationship may involve a different mix of equity  awards, depending  on the
Compensation Committee’s assessment  of the  total compensation package being offered.

41

In connection with the annual review  of each  executive  officer’s  individual performance and
consistent with our compensation philosophy, in June 2017,  our Compensation Committee  approved
annual equity incentive awards for our named executive officers (except for  Mr.  Oyler, our Chief
Executive Officer) serving at that time.  In September 2017, based on the  recommendation of our
Compensation Committee, our Board of Directors approved  annual  incentive awards for Mr. Oyler.
The Compensation Committee set Mr. Oyler’s equity  compensation  near the 75th percentile  of our
applicable peer group, because the Compensation Committee believed that a meaningful grant  of
equity awards was necessary and appropriate to reward Mr.  Oyler for  performance in 2016  and 2017 to
date,  to enhance retention and to further  incent and align Mr.  Oyler’s  interests  with shareholders. The
annual equity incentive awards granted to our named  executive officers serving at that time are  set
forth in the table below:

Name

Option Award
(#)

RSU Award
(#)

John V. Oyler . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Howard Liang . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amy Peterson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Jane Huang . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ji Li

935,000
1,250,000
1,016,178
980,465
750,000

515,000
—
—
—
—

The equity awards granted to our named executive officers during 2017, and the grant date fair
value of those awards determined in accordance with Financial Accounting Standards  Board (‘‘FASB’’),
Accounting Standards Codification, or ASC,  Topic  718, are shown in the  2017 Grants of  Plan-Based
Awards table below.

Insider Trading Policy

Our insider trading policy expressly prohibits short sales and derivative transactions of our shares

by our named executive officers, directors and specified other employees, including short  sales ‘‘against
the box’’; purchases or sales of puts,  calls  or other derivative  securities of the  Company or any
derivative securities that provide the  economic equivalent of ownership  of  any of our securities or an
opportunity, direct or indirect, to profit from any  change in the  value  of our  securities;  or other
hedging or monetization transactions  accomplished through  the use  of  prepaid variable forwards, equity
swaps, collars and exchange funds. In addition, our insider trading policy expressly prohibits our named
executive officers, directors and specified  other employees  from  purchasing our securities  on margin  or
borrowing against company securities held in a margin account.

Benefits and Other Compensation

Other compensation to our executives  consists primarily of the  broad-based benefits that we
provide to all full-time employees (which may vary based  on the location of employment),  including
health insurance, life and disability insurance,  dental insurance, and retirement benefits.

In addition, our full-time employees  in the  People’s Republic of China (‘‘PRC’’), including some of

our  named executive officers, participate  in a  government  mandated defined contribution plan,
pursuant to which pension benefits, medical  care,  employee  housing fund and other welfare benefits are
provided to employees. Chinese labor  regulations  require that our PRC subsidiaries make contributions
to the government for these benefits  based on percentages of the employees’ salaries.

Our U.S. subsidiary maintains a 401(k)  retirement plan for  all of its full-time employees in the

United States, including some of our named executive  officers, with  an opportunity to save  for
retirement on a tax-advantaged basis. Pursuant  to  the 401(k) plan, participants will be able  to  elect  to
defer their current compensation by up  to  the statutorily prescribed annual limit (which  was  $18,000 in
2017), with additional salary deferral amounts  not to exceed $24,000 available to participants beginning

42

in the year they become 50 years of age.  Our U.S.  subsidiary matches  50%  of employee contributions,
limited to the first 6% of compensation, with employer-matching contributions vesting 50%  after one
year and fully vested after the second anniversary of the employment date.

Subject to shareholder approval, we plan to adopt the  2018 ESPP, pursuant to which our

employees, including our named executive officers, will  have an  opportunity to purchase our ordinary
shares (including in the form of ADSs) at a discount on a  tax-qualified basis through  payroll
deductions. The 2018 ESPP is designed  to qualify  as an ‘‘employee stock  purchase plan’’ under
Section 423 of the Internal Revenue  Code. The purpose  of  the 2018  ESPP is to encourage  our
employees, including our named executive officers, to become  our shareholders and  better align  their
interests with those of our other shareholders.

Currently, we do not view perquisites or other personal benefits  as a significant component of our

executive compensation program. Accordingly,  we do  not  provide perquisites to our named executive
officers, except in situations where we believe it is  appropriate  to  assist an individual in the
performance of his or her duties, to make  him or  her more efficient and  effective,  and for recruitment
and retention purposes, as disclosed in  this Proxy Statement. In the future, we may  provide perquisites
or other  personal benefits in limited circumstances.  All  future practices with respect  to  perquisites or
other personal benefits will be approved and  subject to periodic review by  our Compensation
Committee.

Rule 10b5-1 Plans

Our policy governing transactions in  our securities by directors, officers and employees permits our

officers, directors and certain other persons  to  enter into trading plans complying with  Rule 10b5-1
under the Exchange Act. Under these  trading  plans, the  individual relinquishes  control over the
transactions once the trading plan is put  into place. Accordingly, sales under  these  plans may  occur at
any time, including possibly before, simultaneously with,  or immediately after  significant events
involving our Company.

2018 Compensation for Our Named Executive Officers

Base Salary

With respect to Mr. Oyler, our Chief Executive Officer, at the beginning of 2018,  our

Compensation Committee reviewed Mr.  Oyler’s overall compensation, and based  on the
recommendation of our Compensation  Committee, our Board of Directors determined, based  on his
accomplishments during 2017 and comparison to the  base  salaries of chief executive officers in  our
2018 peer group, to increase his annual base salary from $590,000 to $650,000, which  approximated  the
25th percentile of our 2018 peer group.

At the beginning of 2018, our Compensation Committee  and/or Board  of Directors  approved merit

increases in base salary for each of our remaining named  executive  officers serving at that time,  based
upon the Company’s performance, each  executive officer’s  performance and the comparison to the base
salary of similar executive officers in our  2018 peer group. The  2018 salaries  for most executive officers
who received increases are generally below the 50th percentile  of  our 2018 peer  group. The table below

43

sets forth the adjustments to base salary, in  dollars and as a  percentage, for each of our named
executive officers serving at the beginning  of 2018:

Name

Base Salary

2017 ($)

2018 ($)

Increase (%)

John V. Oyler . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Howard Liang . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amy Peterson . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Jane Huang . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ji Li . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

590,000
390,000
400,000
400,000
350,000

650,000
425,000
425,000
425,000
350,000

10%
9%
6%
6%
—

Cash Incentive Compensation

In March 2018, based on the recommendation of  our Compensation  Committee, our Board of
Directors approved our annual cash incentive program for  2018. This is the first year since  our  initial
public offering in 2016 that our bonus plan is  based on pre-established, quantifiable  objectives.  In
previous years, rapid changes within our business  led the Compensation Committee to believe  that  it
was not possible to set meaningful pre-established annual  goals.

The annual incentive program is designed to reward each  named  executive officer for our
corporate performance (weighted 75%) and such officer’s individual  contributions and performance
toward achieving key corporate goals (weighted 25%). The  performance metrics against which our
executive officers are measured are clearly  communicated,  measurable, and  consistently applied,  and
include corporate goals, such as research,  clinical development and regulatory milestones, financial
goals, commercial goals, and organizational goals. Potential payouts range from 0% to 150% of the
target opportunity  to align delivered  pay with actual  performance.

The 2018 corporate objectives are summarized  as follows:

2018 Company Goals

Business Development

(cid:129) Establish strategic relationships to  benefit the pipeline  and
commercial aspects of our business . . . . . . . . . . . . . . . . . .

Clinical Development/Regulatory

(cid:129) Execute on key enrollment and regulatory  objectives . . . . .

Commercial

(cid:129) Achieve organizational and commercial  launch preparation
goals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Finance/Strategy

(cid:129) Attain various corporate financial and strategic objectives .

Manufacturing

(cid:129) Achieve various organizational and  operational goals . . . . .

Research

(cid:129) Achieve stated research objectives . . . . . . . . . . . . . . . . . .

Weighting
(% Corporate Portion)

10%

45%

10%

10%

20%

5%

44

The table below shows the target award under the cash incentive program as  a percentage  of  each

named executive officer’s annual base salary in 2018, as well as the target cash award opportunity in
dollars for 2018.

Name

2018
Target Award

2018
Target Award

(%  of  Base Salary) Opportunity ($)

John V. Oyler . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Howard Liang . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amy Peterson . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Jane Huang . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ji Li . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

65%
50%
50%
50%
50%

422,500
212,500
212,500
212,500
175,000

In determining the 2018 actual cash  incentive compensation  for our  named executive officers under

the 2018 annual incentive program, our  Compensation Committee will  review  the performance  of  the
Company during 2018. Our Compensation Committee  retains the discretion  under the 2018 annual
incentive program  to adjust downward any bonus award  or  the  bonus pool as  it deems appropriate. We
expect to pay any cash incentive awards  made under our 2018 annual incentive program in the  first
quarter of 2019.

2018 target total cash compensation resulting from salaries  and  targets  under the  2018 cash
incentive program  as described above  is below  the 50th  percentile  of  our 2018 peer  group for most of
our  named executive officers, including our  Chief  Executive Officer,  who is near the peer
25th percentile.

Equity Awards

On April 30, 2018, we granted a special equity award to our Chief Executive Officer in  recognition

of his  extraordinary leadership and our  achievements in 2017  and 2018  to date,  which are summarized
above under ‘‘2017 Business Highlights’’  and ‘‘Recent 2018 Business Highlights.’’ Specifically, he was
granted $15.0 million in long-term incentive awards, $7.5 million of  which is in the form of share
options and $7.5 million of which is in the form of  time-vested RSUs. The vesting of the awards is
consistent with our standard practice for  awards  granted to  ongoing employees. The options have a
10-year term and vest as to 25% of the  shares on  the first anniversary  of the grant date and  then in
equal monthly installments thereafter  until the fourth anniversary  of  the grant date. The RSUs vest in
equal annual installments over four years. We plan  to  grant  the Chief Executive Officer’s regular
annual equity award at the same time  that we grant annual equity  awards to the rest of  our employees
later in 2018.

Equity Granting Practices

Delegation to Our Chief Executive Officer  and/or Chief  Financial  Officer

Currently, all of our employees, including our named executive  officers, are eligible  to  participate
in our 2016 Plan. All new full-time employees are granted share options and/or  RSUs  when they start
employment and all continuing employees are eligible for  share option  and/or RSU awards on an
annual basis based on performance and upon promotions to positions  of  greater responsibility. Our
Compensation Committee has delegated to Mr.  Oyler,  our Chief  Executive Officer, and/or  Dr. Liang,
our  Chief Financial Officer and Chief Strategy  Officer, the authority  to  make equity awards under  our
2016 Plan to new hires and in connection  with promotions and with our annual incentive  program, in
each  case other than to employees with  a title of  senior  vice president or above or who  are subject to
Section 16 of the Exchange Act. The value  of  shares underlying share  options and the value of RSUs
either of them may grant to any one individual must be within a range based on job title  specifically set
by our Compensation Committee for  these awards, and the  aggregate number of shares  underlying
share options and the number of RSUs  either of them may  grant within  a period  must  be  within

45

specified limits set by our Compensation  Committee for these awards. The exercise  price of share
options must be equal to  1⁄13 of the closing price of our ADSs on the NASDAQ Global Market  on the
date of grant. With respect to share option awards and  RSUs to new  hires other than the employees
with a title of senior vice president or above,  Mr. Oyler or Dr. Liang  approves the award in connection
with such hire and provides that the  award is to be granted to the new hire on the last trading  day of
the calendar month following the date of his or her first  date  of  regular  employment. With respect to
share option and RSU awards made in connection with promotions other than of employees  with a title
of senior vice president or above, Mr. Oyler or Dr. Liang  approves the  award  in connection  with such
promotion and provides that the award is to be granted on the last  trading  day of the calendar month
following the date of such promotion. We are required  to  maintain a list of  share options and  RSUs
granted pursuant to this delegated authority and  periodically report to our Compensation Committee
such  awards.

Compensation Risk Assessment

We believe that although a portion of the compensation provided  to  our executive  officers and

other  employees is performance-based, our executive  compensation program does  not  encourage
excessive or unnecessary risk taking. This is  primarily due to  the fact that our compensation programs
are designed to encourage our executive  officers and  other employees  to  remain focused on both
short-term and long-term strategic goals, in particular in  connection with  our  pay-for-performance
compensation philosophy. As a result, we  do not believe that our  compensation  programs  are
reasonably likely to have a material adverse effect  on us.

Compensation Committee Report

The information contained in this report shall not  be deemed  to be  (1)  ‘‘soliciting  material,’’ (2) ‘‘filed’’
with the SEC, (3) subject to Regulations  14A  or 14C  of the Exchange Act, or (4) subject to the liabilities of
Section 18 of the Exchange Act. This report  shall not be deemed incorporated  by reference into any of our
other filings under the Exchange Act or the Securities Act, except to  the extent that we specifically
incorporate it by reference into such filing.

Our Compensation Committee has reviewed and discussed the ‘‘Compensation Discussion and

Analysis’’ required by Item 402(b) of Regulation S-K with management. Based upon such review and
discussions, our Compensation Committee recommended to our  Board of Directors that such section
be included in this Proxy Statement and  incorporated by reference in  our Annual Report on  Form 10-K
for the year ended December 31, 2017,  which  was  filed with the SEC on February 28, 2018.

THE COMPENSATION COMMITTEE

Qingqing Yi (Chairperson)
Timothy Chen
Ranjeev Krishana

46

Summary Compensation Table

The following table presents information regarding  the total compensation awarded to, earned by,

and paid during the fiscal years ended  December 31,  2017, 2016 and 2015  to  each  of our  named
executive officers.

All Other

Name  and Principal Position

Year

Salary
($)

Bonus
($)

John V.  Oyler

Founder, Chief Executive
Officer and Chairman

. . . . . . . . . . . . . 2017 515,041(2) 600,000(3)
2016 350,004(5) 320,000(6)
2015 344,705(8) 172,352(9)

Howard Liang . . . . . . . . . . . . . 2017 380,000
2016 350,001
2015 160,417

Chief Financial Officer
and Chief  Strategy Officer

218,400(3)
182,001(6)
48,650(9)

Amy Peterson . . . . . . . . . . . . . 2017 400,000

224,000(3)

Chief Medical Officer
Immuno-oncology

Share Awards Option Awards Compensation
($)(1)

($)(1)

($)

Total
($)

3,963,131
—
—

—
—
—

—

5,152,879
3,963,960
3,890,991

3,017,750
3,392,840
1,622,880

2,478,255

60,474(2)(4) 10,291,525
4,641,916
7,952(5)(7)
16,206(8)(10) 4,424,254

8,100(11)
7,875(11)
—

3,624,251
3,932,717
1,831,947

8,100(11)

3,110,355

Jane Huang . . . . . . . . . . . . . . . 2017 400,000

224,000(3)

—

2,391,158

8,100(11)

3,023,258

Chief Medical Officer
Hematology

Ji  Li

. . . . . . . . . . . . . . . . . . . 2017 350,000
2016 230,865

Executive Vice  President
Global Head of Business
Development

140,000(3)
92,346(6)

—
970,096

1,829,100
3,813,331

8,100(11)
—

2,327,200
5,106,638

(1) Amounts  represent the aggregate fair value on the grant date of  share awards, option awards and RSUs granted to our

named executive officers in 2017, 2016 and 2015  computed in accordance with FASB ASC Topic 718. The assumptions used
in  the  valuation of these awards are consistent with the valuation methodologies specified in the notes to our consolidated
financial statements and discussions in ‘‘Management’s Discussion and Analysis of Financial Condition and Results of
Operations’’ included in our Annual Report on Form 10-K for  the year  ended December 31, 2017. The amounts above
reflect our aggregate accounting expense for these awards and do not necessarily correspond to the actual value that will be
recognized by the named executive officers.

(2)

Payment in RMB was translated into dollars based on the noon buying rate of the Federal Reserve Bank of New York for
RMB of ¥1.00=$0.1537 at December 30, 2017.

(3) Represents 2017 performance-based cash bonuses approved by the Compensation Committee or the Board of Directors,  as

applicable, and paid in 2018.

(4) Consists  of $8,061 in employer-paid health insurance premiums,  $22,913 attributable to the use of a company car and

$29,500 in personal tax preparation services paid  by the employer.

(5)

Payment in RMB was translated into dollars based on the noon buying rate of the Federal Reserve Bank of New York for
RMB of ¥1.00=$0.1440 at December 30, 2016.

(6) Represents 2016 performance-based cash bonuses approved by the Compensation Committee or the Board of Directors,  as

applicable, and paid in 2017.

(7) Consists  of $7,232 in employer-paid health insurance premiums  and $720 attributable to the use of a company car.

(8)

Payment in RMB was translated into dollars based on the noon buying rate of the Federal Reserve Bank of New York for
RMB of ¥1.00=$0.1544 at December 31, 2015.

(9) Represents 2015 performance-based cash bonuses approved by the Board of Directors and paid in 2016.

(10) Consists of $4,308 in employer-paid health insurance premiums  and $11,898 attributable to the use of a company car.

(11) Amount reflects the Company match under our  401(k) plan.

47

Grants of Plan-Based Awards

The following table shows information  regarding grants of plan-based awards  during  the fiscal year

ended December 31, 2017 to each of our named  executive officers.

Name

John V. Oyler . . . . . . . . . . . .

Grant Date

9/27/2017
9/27/2017

Howard Liang . . . . . . . . . . . .

6/29/2017

Amy Peterson . . . . . . . . . . . .

6/27/2017

Jane  Huang . . . . . . . . . . . . . .

6/27/2017

Ji Li . . . . . . . . . . . . . . . . . . .

6/27/2017

All Other
Share
Awards:
Number of
Shares or Units
(#)

515,000(3)

All Other Option
Awards:
Number of
Securities
Underlying
Options  (#)

Exercise  or
Base  Price of
Shares and

Grant Date
Fair Value of
Share and

Option Awards Option Awards

($/share)(1)

($)(2)

935,000(4)

1,250,000(4)

1,016,178(4)

980,465(4)

750,000(4)

7.70

3.46

3.49

3.49

3.49

3,963,131
5,152,879

3,017,750

2,478,255

2,391,158

1,829,100

(1) The exercise price of these share options  is equal to 1/13  of  the closing price  of  our  ADSs on  the

NASDAQ Global Select Market on the grant date.

(2) Amounts represent the aggregate  fair value on  the grant date of option awards and  RSUs  granted

to our named executive officers in 2017  computed in  accordance with  FASB ASC  Topic 718. The
assumptions used in the valuation of  these awards are consistent with the valuation methodologies
specified in the notes to our consolidated financial statements  and discussions  in ‘‘Management’s
Discussion and Analysis of Financial Condition  and Results  of  Operations’’  included in our  Annual
Report on Form 10-K for the year ended December 31, 2017. The amounts above reflect our
aggregate accounting expense for these  awards  and  do  not  necessarily  correspond  to  the actual
value that will be recognized by the named executive officers.

(3) RSUs subject to time-based vesting criteria established by the  Board of Directors or the

Compensation Committee, as applicable, and described in  the footnotes  to the Outstanding Equity
Awards at December 31, 2017 table below.

(4) Share options subject to time-based  vesting criteria established  by the  Board of Directors  or the

Compensation Committee, as applicable, and described in  the footnotes  to the Outstanding Equity
Awards at December 31, 2017 table below.

48

Outstanding Equity Awards at December  31, 2017

The following table summarizes, for  each of our named executive  officers, the number of ordinary

shares underlying outstanding options, restricted share  awards and RSUs held as of December 31, 2017.

Option Awards(1)

Stock  Awards

Name

John V. Oyler . . .

Howard Liang . . .

Amy Peterson . . .

Jane  Huang . . . . .

Ji Li . . . . . . . . . .

Number of
Number of
Securities
Securities
Underlying
Underlying
Unexercised Unexercised
Commencement Options (#) Options (#)
Exercisable Unexercisable

Vesting

Date

7/19/2015
7/13/2016
6/30/2017
6/30/2017

7/15/2015
7/13/2016
6/29/2017

8/22/2016
8/22/2016
6/27/2017

9/2/2016
9/2/2016
6/27/2017

5/3/2016
5/3/2016
7/13/2016
6/27/2017

5,510,236
725,155

5,890,264(3)
1,322,345
— 935,000

2,960,411
620,675

1,939,589
1,131,825
— 1,250,000

533,332

1,066,668
— 1,016,178

404,998

962,502
— 980,465

940,500
92,080

1,435,500
167,920
— 750,000

Option
Exercise
Price
($)

0.50
2.84
7.70

0.50
2.84
3.46

2.24
3.49

2.27
3.49

2.05
2.29
3.49

Option
Expiration
Date

7/19/2025
11/15/2026
9/26/2027

7/1/2025
11/15/2026
6/28/2027

8/21/2026
6/26/2027

9/1/2026
6/26/2027

5/2/2026
7/12/2026
6/26/2027

Number of
Shares That
Have Not
Vested (#)

Market Value
of  Shares or
Units of Stock
That Have  Not
Vested ($)(2)

515,000(4)

3,872,800

225,000(5)

1,692,000

225,000(5)

1,692,000

356,250(5)

2,679,000

—

—

(1) Unless otherwise set forth below,  25% of the ordinary shares subject to each option becomes

exercisable on the first anniversary of the vesting commencement date,  and the  balance  becomes
exercisable in 36 successive equal monthly installments thereafter,  subject to continued
employment. The exercisability of each option will be accelerated  upon  a  change in control or
certain termination events.

(2) Based on a price of $7.52 per ordinary share, which was the closing price  of the Company’s  ADSs

on the NASDAQ Global Select Market  on December 29, 2017, divided by  13 (i.e.,  on an
as-converted to ordinary share basis).

(3) 20% of our ordinary shares subject  to this option  became exercisable on the  first  anniversary  of
the vesting commencement date, and the balance becomes exercisable in 48 successive equal
monthly installments, subject to continued service. In April 2017,  the vesting schedule  of this
option was amended to provide that  the exercisability of this option will  be accelerated  upon a
change in control or certain termination events.

(4) 25% of ordinary shares subject to  this RSU  award vest on each  anniversary of the vesting

commencement date, subject to continued service. Unvested RSUs are subject to accelerated
vesting upon a change in control or certain termination events.

(5) 25% of our ordinary shares subject  to this restricted share award vest on  the first anniversary of

the vesting commencement date, with  the remaining shares vesting  in three equal  successive annual

49

installments thereafter, subject to continued  service.  The  vesting  of this restricted share  award  will
be accelerated upon certain termination events  following a change in control.

Options Exercised and Shares Vested

The following table sets forth, for each  of our named  executive officers, information  with respect

to the exercise of share options and  the vesting  of restricted share awards or RSUs during the  year
ended December 31, 2017.

Name

Option Awards

Share  Awards

Number of
Shares Acquired
on  Exercise (#)

Value
Realized on
Exercise ($)(1)

Number of
Shares Acquired
on Vesting (#)

Value
Realized  on
Vesting ($)(2)

John V. Oyler . . . . . . . . . . . . . . . . . . . . . .
Howard Liang . . . . . . . . . . . . . . . . . . . . .
Amy Peterson . . . . . . . . . . . . . . . . . . . . . .
Jane  Huang . . . . . . . . . . . . . . . . . . . . . . .
Ji Li . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

—
—
—
32,500
—

—
—
—
165,656
—

—
—
75,000
75,000
118,750

—
—
403,500
433,731
370,500

(1) Value realized on exercise of share option  awards does not represent  proceeds from  any sale of

any ordinary shares acquired upon exercise, but is  determined  by multiplying the  number of shares
acquired upon exercise by the difference between the  exercise  price of the  option and 1/13 of the
closing price of our ADSs on the NASDAQ  Global Select Market at each time  of exercise.

(2) The value realized on vesting is based on  1/13 of the closing market price per share of our ADSs

on the NASDAQ Global Select Market  on the  vesting  date, multiplied by the number of restricted
shares or RSUs that vested.

50

Employment Agreements with Our Named Executive  Officers

We  have entered into employment agreements with  each of our named executive  officers.

John V. Oyler. On April 25, 2017, we and certain of  our  subsidiaries entered into employment

agreements with John V. Oyler, pursuant  to  which Mr. Oyler  serves as our Chief Executive  Officer.
Mr. Oyler currently receives a base salary  of $650,000, which is subject to  review and  adjustment in
accordance with Company policy. Mr. Oyler’s base salary is  allocated between  us and  certain  of our
subsidiaries. Mr. Oyler is eligible for an annual bonus,  with a current target  level of $422,500  and a
minimum payout level of 15% of the  base salary  for the  first two  years,  based on  performance criteria
determined by our Board of Directors.  Mr. Oyler is  eligible to participate in  our  employee benefit
plans generally available to our employees,  subject to the terms  of those plans. Mr. Oyler’s employment
agreements also provide for certain transportation and international travel benefits and  tax equalization
payments. His employment agreements have  an initial  three-year term  and  automatically renew for
additional one-year terms unless either party provides  written notice  of  nonrenewal.  Mr.  Oyler’s
employment can be terminated at will  by  either party. Upon termination of Mr. Oyler’s employment for
any reason, we will pay (i) accrued but  unpaid base salary  during the final payroll  period of
employment; (ii) unpaid vacation time; (iii) unpaid annual bonus from the  previous calendar year; and
(iv) any business expenses incurred, documented and substantiated but  not  yet reimbursed (collectively,
the ‘‘Final Compensation’’). If Mr. Oyler’s employment is  terminated by  us other  than for ‘‘cause’’ (as
defined in his employment agreements)  or  if Mr.  Oyler  terminates his employment for ‘‘good reason’’
(as defined in his employment agreements), Mr. Oyler is  entitled to (i)  the Final Compensation,  (ii) a
lump sum equal to the base salary divided by 12,  then multiplied by the Severance Period (as defined
below), (iii) the post-termination bonus calculated based  on the  target bonus for the year and the
number of days passed through the date  of termination, (iv) a $20,000 one-time  bonus and
(v) acceleration of the vesting schedule  of his equity grants by  20 months.  The  ‘‘Severance Period’’ is
20 months; provided that if Mr. Oyler’s employment  is terminated  without  cause or  for good reason
during the initial three-year term, the  Severance Period will be the greater of  20 months  or the number
of the months remaining in the initial three-year term;  provided further that if Mr. Oyler’s employment
terminates during the 12-month period  following a ‘‘change in control’’ (as  defined in his employment
agreements),  then the Severance Period will  be  24 months. His  employment agreement provides  that all
unvested equity awards will immediately vest  upon a  ‘‘change in control.’’  Mr.  Oyler’s  employment
agreements also prohibit Mr. Oyler from engaging in certain  competitive  and  solicitation activities
during his employment and for 18 months after the termination of his employment.

Howard Liang, Ph.D. On July 13, 2015, we entered into an employment agreement with Dr. Liang

for the position of Chief Financial Officer  and Chief Strategy Officer. Dr. Liang currently receives a
base salary of $425,000, which is subject to review and adjustment in  accordance with Company policy.
Dr. Liang’s current annual merit bonus  target  is 50%  of  his base salary, based on  performance as
determined by our Compensation Committee.  Dr. Liang was granted an initial option  to  purchase  up to
4,900,000 ordinary shares, which vests  over four years. Dr. Liang  is eligible to participate  in our
employee benefit plans generally available to our employees, subject to the terms of those  plans.
Dr. Liang’s employment has no specified term, but can be terminated  at will by either  party.
Dr. Liang’s employment may be terminated by  us without  ‘‘cause’’  (as defined in his employment
agreement), and if so he would receive his base salary  and  health  and  dental insurance payments
during a nine-month severance period  and  other benefits  including acceleration of the  vesting  schedule
of his  initial option grant by six months, unless Dr. Liang  breaches his confidentiality obligations.
Dr. Liang may terminate his employment with ‘‘good  reason’’  (as defined  in his employment
agreement) upon 30 days’ written notice  received within  60 days of  the  occurrence of the  event. If we
do not cure the action identified in Dr. Liang’s  notice, he is entitled to the  same benefits as if  we
terminated his employment without cause, subject  to  his execution of a release of claims and unless he
breaches his confidentiality obligations.  We may also  terminate  Dr. Liang’s  employment  for cause, in

51

certain cases upon 30 days’ written notice,  and  Dr. Liang may  also  terminate his  employment without
good reason upon 90 days’ written notice, in  either case, in which he would  then only be entitled to
receive certain accrued obligations. In the  event of a ‘‘sale  event’’ (as defined in his employment
agreement), 100% of Dr. Liang’s unvested options and other equity  awards granted to him during his
employment with us will accelerate and  vest in full.

Amy Peterson, M.D. On August 8, 2016, we entered into an  employment agreement  with
Dr. Peterson for the position of Chief Medical Officer, Immuno-Oncology. Dr. Peterson  currently
receives a base salary of $425,000, which is subject  to  review and adjustment in accordance  with
Company policy. Dr. Peterson’s annual  merit bonus target  is currently 50%  of  her base salary, based on
performance as determined by our Compensation  Committee. Dr. Peterson  was  granted an initial
option to purchase up to 1,600,000 ordinary shares,  which vests over four years. In connection with her
commencement of employment, Dr.  Peterson was also granted  300,000 restricted  shares, which vest  in
equal installments annually over a four-year period. Dr. Peterson is eligible to participate in  our
employee benefit plans generally available to our  employees, subject to the terms of those  plans.
Dr. Peterson’s employment has no specified term,  but  can be terminated  at will by either party.
Dr. Peterson’s employment may be terminated by  us without  ‘‘cause’’  (as  defined in her employment
agreement), and if so she would receive her base salary and health and dental insurance  payments
during a 12-month severance period  and  other benefits  including acceleration of the vesting schedule of
her initial option grant by 24 months (or full  acceleration of the vesting schedules of her initial and  any
subsequent option and restricted share grants if such termination occurs within  12 months  following a
‘‘change  in control’’ (as defined in her employment  agreement)), unless Dr.  Peterson breaches her
confidentiality obligations. Dr. Peterson  may  terminate her employment with ‘‘good  reason’’ (as defined
in her employment agreement) upon  30 days’ written notice  received within 60  days of the occurrence
of the event. If we do not cure the action identified in  Dr. Peterson’s  notice, she is entitled to the same
benefits as if we terminated her employment  without cause, subject to her  execution of a release  of
claims and unless she breaches her confidentiality obligations. We may also terminate Dr.  Peterson’s
employment for cause, in certain cases upon 30 days’ written  notice, and Dr.  Peterson may also
terminate her employment without good  reason  upon 90 days’ written  notice, in either case, in which
she would then only be entitled to receive  certain  accrued  obligations.

Jane Huang, M.D. On August 19, 2016, we entered into an  employment agreement  with Dr.  Huang

for the position of Chief Medical Officer, Hematology. Dr.  Huang currently receives a  base  salary of
$425,000, which is subject to review and adjustment  in accordance with Company policy. Dr.  Huang’s
current annual merit bonus target is  50%  of her  base  salary, based on performance as determined by
our  Compensation Committee. Dr. Huang was granted  an initial option to purchase up to 1,400,000
ordinary shares, which vests over four  years.  In  connection with  the commencement  of  her employment,
Dr. Huang was also granted 300,000  restricted shares,  which vest in equal  installments  annually  over a
four-year  period. Dr. Huang is eligible to participate in our employee benefit plans  generally  available
to our employees,  subject to the terms  of those plans.  Dr. Huang’s employment has  no specified  term,
but can be terminated at will by either party. Dr. Huang ‘s employment may  be  terminated by us
without ‘‘cause’’ (as defined in her employment agreement), and if  so  she would  receive her  base  salary
and health and dental insurance payments during a  12-month  severance period and  other benefits
including acceleration of the vesting schedule  of her  initial option grant by 24  months (or full
acceleration of the vesting schedules  of  her initial  and any subsequent option and  restricted share
grants if such termination occurs within 12 months following a ‘‘change  in control’’ (as defined in her
employment agreement)), unless Dr. Huang breaches her confidentiality obligations. Dr. Huang may
terminate her employment with ‘‘good  reason’’ (as defined  in her  employment  agreement) upon
30 days’ written notice received within 60  days of the occurrence  of  the event. If we do  not  cure the
action identified in Dr. Huang’s notice,  she is entitled to the same benefits as if  we terminated her
employment without cause, subject to her  execution of a  release of claims and unless she breaches her
confidentiality obligations. We may also  terminate Dr. Huang’s employment for cause, in certain cases

52

upon 30 days’ written notice, and Dr.  Huang may also terminate  her employment without  good reason
upon 90 days’ written notice, in either  case, in  which she would  then only be entitled to receive certain
accrued obligations.

Ji Li, Ph.D. On April 28, 2016, we entered into an employment agreement with Dr. Li for the
position of Executive Vice President and Global Head of Business  Development. Dr. Li currently
receives a base salary of $350,000, which is subject  to  review and adjustment in accordance  with
Company policy. Dr. Li’s current annual merit bonus target is  50%  of his  base  salary, based on
performance as determined by our Compensation  Committee. Dr. Li was  granted an initial  option to
purchase up to 2,376,000 ordinary shares, which  vests over  four  years.  In connection with the
commencement of his employment, Dr. Li was also granted 475,000  restricted shares, which vest in
equal installments annually over a four-year period. Dr. Li  is eligible  to  participate  in our employee
benefit plans  generally available to our employees, subject  to  the terms of those plans. Dr. Li’s
employment has no specified term, but can be terminated at will  by either party. Dr. Li’s employment
may be  terminated by us without ‘‘cause’’  (as defined in  his employment  agreement),  and if so he
would receive his base salary and health  and dental insurance payments during  a nine-month  severance
period  and other benefits including acceleration of the vesting schedules of his  initial option grant and
restricted share award by 12 months (or 18 months if such termination occurs  within 12  months
following a ‘‘change in control’’ (as defined  in his employment agreement)), unless  Dr. Li breaches  his
confidentiality obligations. Dr. Li may terminate his employment with ‘‘good reason’’  (as  defined in his
employment agreement) upon 30 days’ written notice received within 60  days of the occurrence of the
event. If we do not cure the action identified in  Dr. Li’s notice,  he  is entitled  to  the same benefits  as if
we terminated his employment without  cause, subject to his execution of  a release  of claims and  unless
he breaches his confidentiality obligations. We may also terminate  Dr. Li’s employment for cause,  in
certain cases upon 30 days’ written notice, and Dr. Li may  also  terminate his  employment without good
reason upon 90 days’ written notice, in either  case, in which he would then  only  be  entitled to receive
certain accrued obligations.

Estimated Payments and Benefits Upon Termination or  Change of Control

The amount of compensation and benefits payable  to  each of our named executive officers who
were employed on December 31, 2017 in various termination and change in control situations  has been
estimated in the tables below. The value  of  the  equity vesting acceleration was  calculated in  each  of the
tables below based on the assumption  that the change in control and executive’s employment
termination occurred on December 29, 2017,  the last business day of the fiscal  year ended
December 31, 2017. The closing price of the Company’s ADSs on  the NASDAQ Global Select Market
as of December 29, 2017, the last trading day of 2017, was  $97.72. A price  of $7.52 per ordinary share,
which was the ADS closing price divided  by 13 (i.e., on  an as-converted to ordinary  share basis), was
used as the value of the Company’s ADSs in the  change in  control  or the employment termination
calculations. The value of the option vesting acceleration  was calculated by multiplying  the number  of
unvested option shares subject to vesting acceleration as  of December  29, 2017, by the  difference
between the closing price of the Company’s ordinary  shares  as of December 29,  2017, and  the exercise
price for such unvested option shares.  The value of restricted  share or RSU  vesting acceleration was
calculated by multiplying the number of unvested  restricted shares or  RSUs  subject to vesting
acceleration as of December 29, 2017, by the  closing  price of the Company’s  ordinary shares as of
December 29, 2017.

53

Mr. John V. Oyler

The following table describes the potential  payments and benefits upon employment termination or

change of control for Mr. Oyler, our Founder, Chief Executive Officer  and  Chairman, as if  his
employment terminated as of December 29,  2017, the last business day of the  fiscal  year.

Executive  Benefits and Payment upon Termination

Compensation:
Base salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cash incentive bonus . . . . . . . . . . . . . . . . . . . . .
Share options unvested and accelerated . . . . . . . .
RSU awards unvested and accelerated . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Voluntary
Resignation For
Good Reason or
Termination by
Company without
Cause ($)

Change in Control
($)

Termination by
Company without
Cause or Voluntary
Resignation for
Good Reason
Following Change
in Control ($)

1,376,667(1)
340,000(2)
30,669,725(3)
1,936,400(4)
34,322,792

—
—

47,538,228(5)
3,872,800(6)
51,411,028

1,180,000(7)
340,000(2)
47,538,228(5)
3,872,800(6)
52,931,028

(1) Amount represents a lump sum payment equal to 28 months  of  2017 base salary.

(2) Amount represents Mr. Oyler’s 2017 target bonus plus a  $20,000 one-time bonus.

(3) Value attributable to an additional 20 months of  vesting of Mr. Oyler’s  then unvested options,

determined by multiplying the number of  shares accelerated by the difference between the exercise
price of the option and 1/13 of the closing price of our ADSs on the  NASDAQ  Global Select
Market on December 29, 2017.

(4) Value attributable to an additional 20 months of  vesting of Mr. Oyler’s  then unvested RSUs,

determined by multiplying the number of  shares accelerated by 1/13 of the closing price of our
ADSs on the NASDAQ Global Select Market  on December 29, 2017.

(5) Value attributable to the acceleration of 100% of Mr.  Oyler’s then unvested  options upon a change

in control, determined by multiplying the number of shares accelerated by  the difference between
the exercise price of the option and 1/13  of the closing price  of our  ADSs on  the NASDAQ  Global
Select Market on December 29, 2017.

(6) Value attributable to the acceleration of 100% of Mr.  Oyler’s then unvested  RSUs  upon a  change
in control, determined by multiplying the number of shares accelerated by  1/13 of the closing price
of our ADSs on the NASDAQ Global Select Market on  December  29, 2017.

(7) Amount represents a lump sum payment equal to 24 months of 2017  base  salary.

54

Dr. Howard Liang

The following table describes the potential  payments and benefits upon employment termination or

change of control for Dr. Liang, our  Chief  Financial Officer and Chief Strategy Officer, as  if his
employment terminated as of December 29,  2017, the last business day of the  fiscal  year.

Executive  Benefits and Payment upon Termination

Compensation:
Base salary . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cash incentive bonus . . . . . . . . . . . . . . . . . . . . .
Share options unvested and accelerated . . . . . . . .
Healthcare benefits . . . . . . . . . . . . . . . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Voluntary
Resignation For
Good Reason or
Termination by
Company without
Cause ($)

Change in Control
($)

Termination by
Company without
Cause or Voluntary
Resignation for
Good Reason
Following Change
in Control ($)

292,500(1)
—

4,299,736(2)
18,936(3)

4,611,172

—
—

23,987,856(4)

—
23,987,856

292,500(1)
—

23,987,856(4)
18,936(3)

24,299,292

(1) Amount represents nine months of 2017 base salary  continuation.

(2) Value attributable to an additional six months  of  vesting  of Dr. Liang’s  then unvested initial

options, determined by multiplying the number of shares accelerated  by the difference between  the
exercise price of the option and 1/13 of the closing price of our ADSs on the  NASDAQ Global
Select Market on December 29, 2017.

(3) Payment of the COBRA health  and  dental insurance  premiums for Dr. Liang  until the earlier of

(a) nine months following the date of termination, or (b) the end of the named executive officer’s
COBRA health continuation period.

(4) Value attributable to the acceleration of 100% of Dr. Liang’s  then  unvested options upon a sale

event, determined by multiplying the number  of shares  accelerated  by the  difference between the
exercise price of the option and 1/13 of the closing price of our ADSs on the  NASDAQ Global
Select Market on December 29, 2017.

Dr. Amy Peterson

The following table describes the potential  payments and benefits upon employment termination

for Dr. Peterson, our Chief Medical Officer,  Immuno-Oncology, as if  her employment terminated  as of
December 29, 2017, the last business day  of the  fiscal  year.

Executive  Benefits and Payment upon Termination

Compensation:
Base salary . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cash incentive bonus . . . . . . . . . . . . . . . . . . . . .
Share options unvested and accelerated . . . . . . . .
Restricted shares unvested and accelerated . . . . .
Healthcare benefits . . . . . . . . . . . . . . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Voluntary Resignation For
Good Reason or
Termination by
Company without Cause ($)

Termination  by Company
without Cause  or Voluntary
Resignation for  Good Reason
Following Change in Control ($)

400,000(1)
—

4,223,958(2)

—
25,248(3)

4,649,206

400,000(1)
—

9,727,204(4)
1,692,000(5)
25,248(3)

11,844,452

(1) Amount represents 12 months of 2017  base  salary continuation.

(2) Value attributable to an additional 24 months of  vesting of Dr. Peterson’s  then unvested initial

options, determined by multiplying the number of shares accelerated  by the difference between  the

55

exercise price of the option and 1/13 of the closing price of our ADSs on the  NASDAQ Global
Select Market on December 29, 2017.

(3) Payment of the COBRA health  and  dental insurance  premiums for Dr. Peterson until  the earlier

of (a)  12 months following the date of  termination,  or (b)  the end  of  the named  executive officer’s
COBRA health continuation period.

(4) Value attributable to the acceleration of 100% of Dr. Peterson’s  then unvested  options  upon

termination without cause or resignation for good reason within  12 months  following a  change in
control, determined by multiplying the number  of  shares accelerated by the difference between the
exercise price of the option and 1/13 of the closing price of our ADSs on the  NASDAQ Global
Select Market on December 29, 2017.

(5) Value attributable to the acceleration of 100% of Dr. Peterson’s  then unvested  restricted shares
upon termination without cause or resignation  for  good reason  within 12  months following a
change in control, determined by multiplying the number of  shares accelerated by 1/13 of the
closing price of our ADSs on the NASDAQ  Global Select Market on  December 29, 2017.

Dr. Jane Huang

The following table describes the potential  payments and benefits upon employment termination

for Dr. Huang, our Chief Medical Officer,  Hematology, as if  her employment terminated as of
December 29, 2017, the last business day  of the  fiscal  year.

Executive  Benefits and Payment upon Termination

Compensation:
Base salary . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cash incentive bonus . . . . . . . . . . . . . . . . . . . . .
Share options unvested and accelerated . . . . . . . .
Restricted shares unvested and accelerated . . . . .
Healthcare benefits . . . . . . . . . . . . . . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Voluntary Resignation For
Good Reason or
Termination by
Company without Cause ($)

Termination  by Company
without Cause  or Voluntary
Resignation for  Good Reason
Following Change in Control ($)

400,000(1)
—

3,674,916(2)

—
25,248(3)

4,100,164

400,000(1)
—

9,004,409(4)
1,692,000(5)
25,248(3)

11,121,657

(1) Amount represents 12 months of 2017  base  salary continuation.

(2) Value attributable to an additional 24 months of  vesting of Dr. Huang’s then  unvested initial

options, determined by multiplying the number of shares accelerated  by the difference between  the
exercise price of the option and 1/13 of the closing price of our ADSs on the  NASDAQ Global
Select Market on December 29, 2017.

(3) Payment of the COBRA health  and  dental insurance  premiums for Dr. Huang  until the earlier of

(a) 12 months following the date of termination, or  (b) the end of the  named executive officer’s
COBRA health continuation period.

(4) Value attributable to the acceleration of 100% of Dr. Huang’s  then  unvested options upon

termination without cause or resignation for good reason within  12 months  following a  change in
control, determined by multiplying the number  of  shares accelerated by the difference between the
exercise price of the option and 1/13 of the closing price of our ADSs on the  NASDAQ Global
Select Market on December 29, 2017.

(5) Value attributable to the acceleration of 100% of Dr. Huang’s  then  unvested restricted  shares upon
termination without cause or resignation for good reason within  12 months  following a  change in
control, determined by multiplying the number  of  shares accelerated by 1/13 of  the closing price of
our  ADSs on the NASDAQ Global Select Market  on December 29, 2017.

56

Dr. Ji Li

The following table describes the potential  payments and benefits upon employment termination

for Dr. Li, our Executive Vice President, Global Head  of  Business Development,  as if his employment
terminated as of December 29, 2017, the  last business day  of  the fiscal year.

Executive  Benefits and Payment upon Termination

Compensation:
Base salary . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Cash incentive bonus . . . . . . . . . . . . . . . . . . . . .
Share options unvested and accelerated . . . . . . . .
Restricted shares unvested and accelerated . . . . .
Healthcare benefits . . . . . . . . . . . . . . . . . . . . . .
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Voluntary Resignation For
Good Reason or
Termination by
Company without Cause ($)

Termination  by Company
without Cause  or Voluntary
Resignation for  Good Reason
Following Change in Control ($)

262,500(1)
—

3,249,180(2)
893,000(3)
18,936(4)

4,423,616

262,500(1)
—

4,873,770(5)
1,786,000(6)
18,936(4)

6,941,206

(1) Amount represents Nine months  of 2017 base salary  continuation.

(2) Value attributable to an additional 12 months of  vesting of Dr. Li’s  then  unvested initial  options,

determined by multiplying the number of  shares accelerated by the difference between the exercise
price of the option and 1/13 of the closing price of our ADSs on the  NASDAQ  Global Select
Market on December 29, 2017.

(3) Value attributable to an additional 12 months of  vesting of Dr. Li’s  then  unvested restricted  shares,
determined by multiplying the number of  shares accelerated by 1/13 of the closing price of our
ADSs on the NASDAQ Global Select Market  on December 29, 2017.

(4) Payment of the COBRA health  and  dental insurance  premiums for Dr. Li  until the earlier  of

(a) nine months following the date of termination, or (b) the end of the named executive officer’s
COBRA health continuation period.

(5) Value attributable to an additional 18 months of  vesting of Dr. Li’s  then  unvested initial  options
upon termination without cause or resignation  for  good reason  within 12  months following a
change in control, determined by multiplying the number of  shares accelerated by the difference
between the exercise price of the option and 1/13 of the closing price  of  our ADSs on the
NASDAQ Global Select Market on December 29,  2017.

(6) Value attributable to an additional 18 months of  vesting of Dr. Li’s  then  unvested initial  restricted

shares upon termination without cause  or resignation for good reason within 12 months following a
change in control, determined by multiplying the number of  shares accelerated by 1/13 of the
closing price of our ADSs on the NASDAQ  Global Select Market on  December 29, 2017.

57

DIRECTOR COMPENSATION

Our Board of Directors has adopted an independent director compensation  policy that is part  of a

total compensation package that is designed to enable us to attract  and retain, on a long-term  basis,
high caliber independent directors. Under  the policy, all independent directors  are paid cash
compensation as set forth below:

Annual
Retainer
($)

Board of Directors:
All independent directors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$45,000

Audit Committee:
Chairperson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Non-Chairperson members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Compensation Committee:
Chairperson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Non-Chairperson members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Nominating and Corporate Governance Committee:
Chairperson . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Non-Chairperson members . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

20,000
10,000

15,000
7,500

10,000
5,000

Under our independent director compensation policy,  each newly appointed  or elected
independent director is eligible to receive  a  one-time  grant of  a  non-qualified option  to  purchase
260,000 ordinary shares. The date of  grant is the  date he or she first becomes an  independent director.
These options become exercisable in three  equal annual  installments during the three  years  following
the grant date, subject to the director’s continued service on the Board of Directors.

In addition, on the date of each annual general meeting of shareholders,  each independent
director who has served as a director  for  the previous six months  is eligible to receive a  non-qualified
option to purchase 169,988 ordinary shares. The  annual grants  become exercisable on the earlier  of the
one-year anniversary of the date of grant  or the  date of  our next annual general meeting  of
shareholders, subject to the director’s continued service on the Board.

The foregoing options will have an exercise price equal  to  1/13 of the fair market value  of  an ADS

on the NASDAQ Stock Market on the  date of grant and be subject to the terms of the 2016  Plan.

In addition, under the terms of our 2016 Plan, the  value  of all equity awards and other cash
compensation paid by us for service  as an  independent director may not exceed $500,000 in any
calendar year. As a result of this limitation,  independent directors may receive  less  cash or  equity
compensation in any calendar year than  is provided for  under our independent director  compensation
policy (as was the case in 2017).

We  also reimburse all reasonable out-of-pocket expenses incurred by independent directors in

attending board and committee meetings.

The following table sets forth a summary of the compensation we paid to our directors during
2017. Other than as set forth in the table,  in 2017, we did  not pay any  compensation,  make any equity
awards or non-equity awards or pay any other compensation to the members  of  our  Board of Directors
named in the table. Mr. Oyler, our Founder, Chief Executive  Officer and Chairman, receives  no
compensation for his service as a director and, consequently, is not included in this table. Dr.  Xiaodong
Wang, Chair of our Scientific Advisory  Board,  also receives no compensation for his  service  as a
director but receives compensation as a  consultant, which is reflected  in the table below. The

58

compensation received by Mr. Oyler as  an employee during 2017 is presented  in ‘‘Summary
Compensation Table.’’

Name(1)

Fees Earned or
Paid in Cash
($)

Option
Awards
($)(2)

All  Other
Compensation
($)

Timothy Chen . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Donald W. Glazer . . . . . . . . . . . . . . . . . . . . . . . . .
Michael  Goller . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ranjeev Krishana . . . . . . . . . . . . . . . . . . . . . . . . . .
Thomas Malley . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ke Tang(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Xiaodong Wang(4) . . . . . . . . . . . . . . . . . . . . . . . . .
Qingqing Yi . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

52,500
55,000
50,000
52,500
65,000
22,917
—
52,500

337,800
393,804
393,804
393,804
337,800
393,804

—
—
—
—
—
—
— 7,538,439
—

393,804

Total
($)

390,300
448,804
443,804
446,304
402,800
416,721
7,538,439
446,304

(1) The total number of shares subject  to options  outstanding as  of  December  31, 2017 for the
independent directors was: Mr. Chen: 630,614, Mr. Glazer: 199,992, Mr. Goller: 199,992,
Mr. Krishana: 199,992, Mr. Malley: 722,740  and Mr.  Yi: 199,992.

(2) Amounts represent the aggregate  grant date  fair value, including any  incremental  fair value, of

options granted to our directors in 2017 computed in  accordance with  FASB ASC  Topic 718. The
assumptions used in the valuation of  these options are consistent with the  valuation methodologies
specified in the notes to our consolidated financial statements  and discussions  in ‘‘Management’s
Discussion and Analysis of Financial Condition  and Results  of  Operations’’  included in our  Annual
Report on Form 10-K for the year ended December 31, 2017. The amounts above reflect our
aggregate accounting expense for these  options and do not necessarily  correspond to the actual
value that will be recognized by the directors.

(3) Mr. Tang’s service as a director  concluded at our 2017 Annual  General Meeting on  June 1, 2017.
Accordingly, his cash compensation was  pro-rated for the year and the option awards granted to
him during 2017 expired prior to vesting.

(4) Dr. Wang did not receive any compensation as a director. The compensation received by Dr.  Wang

as a consultant during 2017 consisted  of (i) $100,000 in consulting fees, (ii) $150,000  as a
performance-based cash bonus, (iii) an option to purchase 750,000  ordinary shares with a  grant
date  fair value of $4,133,325 and (iv)  an  RSU for 410,000 ordinary shares with  a grant date fair
value of $3,155,114. As of December  31, 2017, the  total  number  of shares subject to options  held
by Dr. Wang was 7,631,099 and subject to unvested RSUs held  by Dr.  Wang was 410,000  shares.
See ‘‘Certain Relationships and Related-Party  Transactions’’ for  additional information.

59

DELIVERY OF PROXY MATERIALS

Our Annual Report on Form 10-K for the fiscal year  ended December 31, 2017, including audited
consolidated financial statements, accompanies this Proxy Statement. Copies of  our Annual Report on
Form 10-K for the fiscal year ended December  31, 2017  are available from the  Company without
charge  upon written request of a shareholder. Exhibits  to  our Annual  Report on  Form 10-K will be
provided upon written request and payment  of  an appropriate processing fee. Copies of these materials
are also available online through the  SEC  at www.sec.gov and on our website at http://ir.beigene.com
under ‘‘Financial Information—SEC Filings.’’ The Company may satisfy SEC  rules  regarding delivery of
proxy materials, including this Proxy Statement and the Annual Report, by  delivering  a single  set of
proxy materials to  an address shared  by two  or more Company shareholders. This delivery method can
result in meaningful cost savings for  the  Company. In order  to  take advantage of this opportunity, the
Company may deliver only a single set  of proxy materials to  multiple  shareholders who  share an
address, unless contrary instructions are received  prior to the mailing date.  Similarly,  if  you share an
address with another shareholder and  have received multiple  copies  of our proxy materials, you may
write or call us at the address and phone number  below to request  delivery of a single copy of the
proxy materials in  the future. We undertake to deliver promptly upon written or  oral  request  a separate
copy  of the proxy materials, as requested, to a shareholder  at a  shared address to which a single copy
of the proxy materials was delivered. If  you  hold  ordinary shares as a record shareholder  and prefer to
receive separate copies of proxy materials  either now or in the  future, please contact the Company’s
investor relations department at BeiGene, Ltd., c/o BeiGene USA,  Inc., 55 Cambridge Parkway,
Suite 700W, Cambridge, MA 02142. If  you hold ordinary shares  in the  form of ADSs through  the
Depositary or hold ordinary shares through a  brokerage firm or bank and  you prefer to receive
separate copies of  proxy materials either now or in the future, please contact  the Depositary, your
brokerage firm or bank, as applicable.

EACH SHAREHOLDER IS URGED TO COMPLETE,  DATE,  SIGN
AND PROMPTLY RETURN THE ENCLOSED  PROXY.

60

BEIGENE, LTD.

2018 EMPLOYEE SHARE PURCHASE PLAN

Appendix A

The purpose of the BeiGene, Ltd. 2018 Employee Share Purchase Plan (the ‘‘Plan’’) is to provide

eligible employees of BeiGene, Ltd. (the ‘‘Company’’)  and  each  Designated Subsidiary (as defined in
Section 11) with opportunities to purchase  Shares (either in the form  of  Ordinary Shares or ADSs).
3,500,000 Ordinary Shares (including the  number of Ordinary Shares represented by ADSs purchased
under the Plan) in the aggregate have been approved  and  reserved for  this purpose, plus on January 1,
2019 and each January 1 thereafter through  January  1, 2028, the number of Ordinary Shares (including
the number of Ordinary Shares represented by  ADSs purchased  under the Plan) reserved and available
for issuance under the Plan shall be cumulatively increased by the  least of (i) 5,000,000 Ordinary
Shares, (ii) 0.5 percent of the number of  Ordinary Shares issued and outstanding on the immediately
preceding December 31st, or (iii) such lesser number of Ordinary  Shares  as determined  by the
Administrator; provided that the aggregate number of Ordinary Shares reserved and available for
issuance under the Plan may not exceed  10% of the number of Ordinary Shares issued and outstanding
as of  the Effective Date. The Plan is intended to constitute  an ‘‘employee stock purchase plan’’ within
the meaning of Section 423(b) of the United  States Internal Revenue Code of 1986, as amended (the
‘‘Code’’), and shall be interpreted in  accordance with that  intent.

1. Administration. The Plan will be administered by the person or  persons (the  ‘‘Administrator’’)

appointed by the Company’s Board of  Directors (the  ‘‘Board’’) for such purpose. The Administrator
has authority at any time to: (i) adopt, alter  and  repeal such rules, guidelines and practices for the
administration of the Plan and for its  own acts  and  proceedings as it shall deem advisable; (ii) interpret
the terms and provisions of the Plan; (iii)  make all  determinations it  deems advisable  for the
administration of the Plan; (iv) decide all  disputes arising in connection with the Plan; (v) implement
any procedures, steps, additional or different  requirements as may be necessary to comply with any
local laws, including the laws of the People’s Republic of  China  (the ‘‘PRC’’)  and the  other countries in
which  the Company operates, that may be applicable  to  this Plan, any Options or any related
documents; and (vi) otherwise supervise  the administration of the Plan, in its sole and absolute
discretion and taking into account any matters in its sole  and absolute discretion. All interpretations
and decisions of the Administrator shall  be  binding on all  persons, including the Company and the
Participants. No member of the Board or  individual exercising administrative authority with respect to
the Plan shall be liable for any action  or determination made in good faith  with respect to the Plan  or
any option granted hereunder.

2. Offerings. The Company will make one or more offerings to eligible employees to purchase

Shares under the Plan (‘‘Offerings’’).  Unless otherwise determined by the Administrator,  the initial
Offering will begin on the first business  day occurring on or after September1,  2018 and will  end on
last business day occurring on or before  February 28, 2019 (the ‘‘Initial Offering’’). Thereafter, unless
otherwise determined by the Administrator,  an Offering will begin on the first business day occurring
on or after each March 1st and September 1st and will end on the last business day  occurring on or
before the following February 28th (or February 29th, if applicable) and August 31st, respectively. The
Administrator may, in its discretion, designate  a different period for  any Offering,  provided that no
Offering shall exceed 27 months in duration.

3. Eligibility. All individuals classified as employees  on the payroll records of  the  Company and

each Designated Subsidiary are eligible  to  participate in any one or more of  the Offerings under the
Plan, provided that as of the first day  of  the  applicable Offering  (the  ‘‘Offering Date’’) they are
employed by the Company or a Designated Subsidiary and have completed at least  six months of
employment. Participation shall not otherwise be subject  to any minimum performance targets.
Notwithstanding any other provision  herein, individuals who are not classified as  employees of the

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Company or a Designated Subsidiary  for  purposes  of  the Company’s or applicable  Designated
Subsidiary’s payroll system as of the Offering  Date are  not  considered to be eligible  employees of the
Company or any Designated Subsidiary and shall  not be eligible to participate  in the Plan. In the event
any such individuals are reclassified as employees  of the Company or a Designated Subsidiary for any
purpose, including, without limitation,  common law or  statutory employees,  by  any action  of any  third
party, including, without limitation, any government  agency,  or  as a  result of any private  lawsuit,  action
or administrative proceeding, such individuals shall, notwithstanding such reclassification, remain
ineligible for participation. Notwithstanding the foregoing, the exclusive means  for individuals who are
not classified as employees of the Company or a Designated Subsidiary on  the Company’s or
Designated Subsidiary’s payroll system  as of the Offering Date  to  become eligible to participate  in this
Plan is through an amendment to this  Plan,  duly executed by the Company, which specifically renders
such individuals eligible to participate  herein.

4. Participation.

(a) An eligible employee who is not a  Participant  in any  prior Offering may participate  in a
subsequent Offering by submitting an  enrollment form  to  the Company at least 15 business days
before the Offering Date (or by such other deadline  as shall be established  by  the Administrator
for the Offering).

(b) Enrollment. The enrollment form will (a) state a whole percentage or the  amount  to  be

deducted from an eligible employee’s Compensation  (as defined in Section 11) per pay period,
(b) authorize the purchase of Shares in each  Offering in accordance with the terms of the Plan
and  (c) specify the exact name or names in  which Shares  purchased for such individual are  to  be
issued  pursuant to Section 10, and (d) provide such other terms as required by the Company. An
employee who does not enroll in accordance with  these procedures will be  deemed to have waived
the right to participate. Unless a Participant files a new enrollment form  or withdraws from the
Plan, such Participant’s deductions and  purchases will continue at the same  percentage or  amount
of Compensation for future Offerings, provided he  or she remains  eligible.

(c) Notwithstanding the foregoing, participation  in the Plan will neither be  permitted nor be

denied contrary to the requirements  of  the  Code.

5. Employee Contributions. Each eligible employee may authorize payroll deductions from his or

her after tax Compensation at a minimum of 1  percent up to a  maximum of 10 percent  of such
employee’s Compensation for each pay  period. The Company  will maintain book accounts showing the
amount of payroll deductions made by each Participant  for  each Offering.  No interest will accrue or be
paid on payroll deductions.

6. Deduction Changes. Except as may be determined by the  Administrator  in  advance of an
Offering, a Participant may not increase  or decrease his or her payroll deduction during any Offering,
but may increase or decrease his or her payroll  deduction with respect to the next Offering (subject to
the limitations of Section 5) by filing a new enrollment form  at least 15  business  days before the next
Offering Date (or by such other deadline  as shall be established  by the  Administrator for  the Offering).
The Administrator may, in advance of any Offering, establish rules permitting a Participant to increase,
decrease or terminate his or her payroll deduction during an  Offering.

7. Withdrawal. A Participant may  withdraw from participation  in the Plan  by delivering  a written

notice of withdrawal to the Company. The Participant’s withdrawal will be effective as  of  the next
business day. Following a Participant’s  withdrawal, the  Company will promptly  refund  such individual’s
entire account balance under the Plan to him or her (after payment  for  any Shares purchased before
the effective date of withdrawal). Partial withdrawals are not permitted. Such an  employee may not
begin participation again during the remainder of the  Offering, but may enroll  in a subsequent  Offering
in accordance with Section 4.

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8. Grant of Options. On each Offering Date, the Company will grant to each  eligible employee

who is then a Participant in the Plan  an  option (‘‘Option’’) to purchase on the last day of such  Offering
(the ‘‘Exercise Date’’), at the Option Price hereinafter provided for,  the lowest of (a) a number of
Shares determined by dividing such Participant’s accumulated payroll deductions  on such  Exercise Date
by the lower of (i) 85 percent of the  Fair  Market Value of the Shares on the Offering  Date, or
(ii) 85 percent of the Fair Market Value of the  Shares on the  Exercise Date,  (b) a  number of  Shares
determined by multiplying $2,083 by the number  of full months in the Offering and dividing  the result
by the Fair Market Value on the Offering  Date;  or (c) such other lesser  maximum number of Shares as
shall have been established by the Administrator in  advance of the Offering; provided, however,  that
such Option shall be subject to the limitations set forth  below. Each Participant’s  Option shall be
exercisable only to the extent of such Participant’s accumulated  payroll deductions on the Exercise
Date. The purchase price for each Share  purchased under each Option  (the  ‘‘Option Price’’) will be
85 percent of the Fair Market Value of  the Shares on  the Offering  Date or the  Exercise Date,
whichever is less.

Notwithstanding the foregoing, no Participant  may  be  granted an option hereunder if such
Participant, immediately after the option was  granted, would be treated as owning Shares possessing
5 percent or more of the total combined voting  power  or value of all classes  of  share capital of  the
Company or any Parent or Subsidiary (as defined in  Section 11). For purposes of  the preceding
sentence, the attribution rules of Section  424(d)  of the Code shall  apply  in determining  the share
ownership of a Participant, and all Shares  which the Participant has  a contractual right to purchase
shall be  treated as Shares owned by  the Participant. In  addition,  no Participant may be granted  an
Option which permits his or her rights to purchase  Shares  under the  Plan,  and any other employee
share purchase plan of the Company  and  its Parents and Subsidiaries,  to  accrue at  a rate  which exceeds
$25,000 of the fair market value of such  Shares (determined on the  option grant  date or dates) for
each  calendar year in which the Option  is outstanding  at any time. The purpose of  the limitation in the
preceding sentence is to comply with  Section 423(b)(8)  of the Code and shall be applied taking Options
into account in the order in which they  were granted.  Furthermore, unless approved  by  the Company’s
shareholders in a general meeting, the  total number of Ordinary  Shares  issued and to be issued upon
the exercise of Options granted and to be granted under the Plan and any other plan  of  the Company
to a Participant within any 12-month  period shall not exceed 1%  of the Ordinary  Shares  of  the
Company in issue at the date of any  grant.

9. Exercise of Option and Purchase of Shares. Each employee who continues to be a Participant

in the Plan on the Exercise Date shall  be  deemed  to  have  exercised his or her Option on such date and
shall acquire from the Company such  number of whole Shares reserved for the purpose of the  Plan as
his or  her accumulated payroll deductions on such date will  purchase at the Option Price, subject to
any other limitations contained in the Plan. Any amount remaining in a Participant’s account at the end
of an Offering solely by reason of the inability to purchase a fractional Share will be carried forward to
the next Offering; any other balance  remaining in a Participant’s account at  the end of an  Offering will
be refunded to the Participant promptly. Any Option granted but not exercised by the end of an
Offering will automatically lapse and be cancelled. The Administrator may take all actions necessary to
alter the method of Option exercise and  the  exchange and transmittal of proceeds with  respect to
Participants resident in the PRC not having  permanent residence in a country other  than the PRC in
order to comply with applicable PRC foreign exchange and tax regulations, and any other applicable
PRC laws and regulations.

10.

Issuance of Certificates. Certificates representing Shares purchased  under the Plan may be

issued only in the name of the employee,  in the  name of the employee and another person of  legal age
as joint tenants with rights of survivorship, or in  the name of a broker  authorized by the employee to
be his, her or their, nominee for such  purpose.

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11. Definitions.

The term ‘‘ADSs’’ means American depositary shares.  Each  ADS represents 13 Ordinary Shares.

The term ‘‘Change in Control’’ means  (i) the  sale of  all  or  substantially all of the assets of the
Company on a consolidated basis to  an unrelated person  or  entity, (ii) a merger, reorganization  or
consolidation pursuant to which the holders of the  Company’s outstanding  voting power and
outstanding Shares immediately prior to such transaction do  not own a majority of the outstanding
voting power and outstanding Shares  or other equity interests  of  the resulting or  successor entity (or its
ultimate parent, if applicable) immediately upon completion  of  such transaction,  (iii) the  sale of all of
the Shares of the Company to an unrelated person, entity or group  thereof acting in concert, or
(iv) any other transaction in which the  owners of the Company’s outstanding voting power immediately
prior to such transaction do not own  at least  a majority of the  outstanding voting  power  of the
Company or any successor entity immediately upon completion  of  the transaction  other  than as  a result
of the acquisition of securities directly  from the  Company.

The term ‘‘Compensation’’ means the amount of base pay (including overtime  and commissions, to
the extent determined by the Administrator),  prior to salary reduction pursuant to Sections  125, 132(f)
or 401(k) of the Code, but excluding  incentive or  bonus awards,  allowances and reimbursements  for
expenses such as relocation allowances or travel expenses, income or gains  on the exercise  of  Company
share options, and similar items.

The term ‘‘Designated Subsidiary’’ means any present or future  Subsidiary (as defined below) that

has been designated by the Board to  participate in the Plan. The Board may so  designate any
Subsidiary, or revoke any such designation, at any time and  from time  to  time,  either before or after
the Plan is approved by the shareholders.  The  current list of Designated  Subsidiaries is  attached hereto
as Appendix A.

The term ‘‘Fair Market Value of the  Shares’’ on any  given date means the fair market  value of  the

Shares determined in good faith by the Administrator; provided,  however, that if the ADSs are
admitted to quotation on the National Association of Securities  Dealers Automated Quotation System
(‘‘NASDAQ’’), NASDAQ Global Market  or another national  securities exchange, the determination
shall be  made by reference to the closing price  on such date. If  there  is no closing price for  such date,
the determination shall be made by reference to the  last date preceding such  date for which  there is a
closing price.

The term ‘‘Ordinary Shares’’ means the ordinary shares, par value US$0.0001 per share, of the

Company.

The term ‘‘Parent’’ means a ‘‘parent corporation’’  with respect to the Company, as  defined  in

Section 424(e) of the Code.

The term ‘‘Participant’’ means an individual who is  eligible as determined in Section 3  and who

has complied with the provisions of Section 4.

The term ‘‘Shares’’ means the Ordinary Shares  or ADSs, as the context so requires.

The term ‘‘Subsidiary’’ means a ‘‘subsidiary  corporation’’ with respect  to  the  Company, as  defined

in Section 424(f) of the Code.

12. Rights on Termination of Employment.

If a Participant’s employment terminates for any

reason before the Exercise Date for  any  Offering, no payroll deduction will be taken from any pay due
and owing to the Participant and the  balance in the Participant’s  account will  be  paid to such
Participant or, in the case of such Participant’s death, to his or her designated beneficiary as if such
Participant had withdrawn from the Plan under Section 7. An employee will be deemed to have
terminated employment, for this purpose, if the corporation that employs him or  her, having been a

A-4

Designated Subsidiary, ceases to be a Subsidiary,  or if the employee  is transferred  to  any corporation
other than the Company or a Designated Subsidiary.  An employee  will not be deemed  to  have
terminated employment for this purpose, if the employee is on  an approved  leave of absence for
military service or sickness or for any other purpose approved by  the Company, if the employee’s right
to reemployment is guaranteed either by  a statute  or by contract  or under  the policy  pursuant to which
the leave of absence was granted or  if the  Administrator otherwise provides in writing.

13. Special Rules; Non-U.S. Employees. Notwithstanding anything herein to the contrary, the

Administrator may adopt special rules applicable to the employees of a particular Designated
Subsidiary, whenever the Administrator  determines that such  rules are necessary or  appropriate  for the
implementation of the Plan in a jurisdiction  where  such Designated Subsidiary  has employees; provided
that such rules are consistent with the  requirements  of Section 423(b) of  the  Code.  Any  special rules
established pursuant to this Section 13  shall, to the extent possible, result  in the employees subject to
such rules having substantially the same  rights as other Participants in the Plan. Notwithstanding the
preceding provisions of this Plan, employees of the  Company or a Designated Subsidiary  who are
citizens or residents of a non-United States  jurisdiction (without regard to whether they are also
citizens or resident aliens (within the  meaning of Section 7701(b)(1)(A) of the  Code)) may be excluded
from eligibility under the Plan if (a) the  grant  of  an Option  under the Plan to a  citizen or resident of
the non-United States jurisdiction is prohibited under the  laws of such jurisdiction or  (b) compliance
with the laws of the foreign jurisdiction  would cause the Plan to violate the requirements of
Section 423 of the Code.

14. Optionees Not Shareholders. Neither the granting of an Option to a Participant nor the
deductions from his or her pay shall  constitute  such Participant  a  holder of the Shares covered by an
Option under the Plan until such Shares have been  purchased by and  issued to him or her.
Accordingly, Participants shall not have any  voting rights, or rights to participate in  any dividends or
distributions (including those arising  on a liquidation of the Company)  declared  or recommended or
resolved  to be paid to the shareholders on the  register on  a  date prior to such Shares having been
purchased by and issued to him or her.

15. Rights Not Transferable. Rights under the Plan are not transferable  by a Participant other
than by will or the laws of descent and  distribution, and are exercisable during the  Participant’s lifetime
only by the Participant.

16. Application of Funds. All funds received or held by the Company under  the Plan may be

combined with other corporate funds  and  may be used for any corporate purpose.

17. Adjustment in Case of Changes Affecting Shares; Change in Control.

(a) In the event of a subdivision of outstanding  Shares,  the payment  of a dividend in Shares

or any other change affecting the Shares, the number of Shares  approved for the Plan and  the
share limitation set forth in Section 8  shall be equitably or  proportionately adjusted to give proper
effect to such event.

(b) In the event of a Change in Control, each  outstanding Option  will be assumed or an

equivalent option substituted by the successor  corporation or a Parent or Subsidiary of the
successor corporation. In the event that the  successor corporation  refuses to assume or substitute
for the Option, the Offering with respect to which such Option relates will be shortened by setting
a new Exercise Date (the ‘‘New Exercise Date’’) on which  such Offering Period  shall end. The
New Exercise Date will occur before  the date of the proposed  Change in  Control. The
Administrator will notify each Participant in writing  or electronically prior  to  the New  Exercise
Date, that the Exercise Date for the  Participant’s Option has been changed to the New Exercise
Date and that the Participant’s Option will be exercised  automatically on the New Exercise Date,

A-5

unless prior to such date the Participant has withdrawn from the  Offering as  provided in Section 7
hereof.

18. Amendment of the Plan. The Board may at any time and from time to time  amend the Plan

in any respect, except that without the  approval  of  the shareholders, no amendment shall be made
increasing the number of Ordinary Shares  approved for the Plan or making any other change that
would require shareholder approval in order for the Plan, as amended, to qualify as  an ‘‘employee
stock purchase plan’’ under Section 423(b) of  the Code.

19.

Insufficient Shares.

If the total number of Shares that would otherwise be purchased on  any
Exercise Date plus the number of Shares purchased under  previous Offerings under  the Plan  exceeds
the maximum number of Shares issuable under  the Plan, the Shares then available shall be apportioned
among Participants in proportion to the  amount of payroll deductions accumulated  on behalf  of  each
Participant that would otherwise be used  to  purchase  Shares on such Exercise Date.

20. Termination of the Plan. The Plan may be terminated at any time  by  the Board.  Upon

termination of the Plan, all amounts  in  the accounts of Participants shall be promptly refunded.

21. Governmental Regulations. The Company’s obligation to sell and  deliver Shares  under  the
Plan is subject to obtaining all governmental approvals  required in connection with the authorization,
issuance, or sale of such Shares. In the  event that the Plan is terminated while any  Option remains
outstanding and unexercised,  then any such Options shall  lapse and be cancelled.

22. Participants’ Compliance with Laws. Participants shall comply with all applicable laws and

regulations with respect to their participation in the Plan.

23. Governing Law. This Plan and all Options and actions taken thereunder  shall be governed

by, and construed in accordance with, the  laws of the  Cayman  Islands, applied without regard to
conflict of law principles. In relation to any proceeding arising out  of  or in  connection with  this Plan,
the Company and the Participants irrevocably submit to the exclusive jurisdiction of the  Cayman Islands
courts.

24.

Issuance of Shares. Shares may be issued upon exercise of an Option from authorized but
unissued Shares, from Shares held in the  treasury of the  Company, or from any  other  proper source.

25. Tax Withholding. Participation in the Plan is subject to any minimum required tax and/or

social security withholding on income of the Participant in connection with the  Plan.  Each Participant
agrees, by entering the Plan, that the Company  and its Subsidiaries shall have the  right to deduct any
such  taxes and/or social security from any  payment of any kind otherwise due to the Participant,
including Shares issuable under the Plan.

26. Notification Upon Sale of Shares. Each Participant who is or may become subject to U.S.

income tax agrees, by entering the Plan,  to give the Company  prompt  notice of any disposition  of
Shares purchased under the Plan where  such disposition occurs within two  years  after the date  of grant
of the Option pursuant to which such Shares were purchased  or  within one year after  the date such
Shares were purchased.

27. Effective Date and Approval of Shareholders. The Plan shall take effect on the later  of  the
date  it is adopted by the Board and the  date it is approved by the holders of a majority of the votes
cast at a meeting of shareholders at which a  quorum is present (such  date, the ‘‘Effective Date’’) and
shall remain in effect for ten years from the Effective  Date unless terminated  earlier by the Board in
accordance with Section 20.

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APPENDIX A

Designated Subsidiaries

BeiGene (Hong Kong) Co., Limited

BeiGene (Beijing) Co., Ltd.

BeiGene AUS PTY LTD.

BeiGene 101

BeiGene (Suzhou) Co., Ltd.

BeiGene USA, Inc.

BeiGene Biologics Co., Ltd.

BeiGene (Shanghai) Co., Ltd.

BeiGene Guangzhou Biologics Manufacturing Co., Ltd.

BeiGene (Guangzhou) Co., Ltd.

BeiGene Pharmaceutical (Shanghai)  Co., Ltd.

BeiGene Switzerland GmbH

BeiGene Ireland Limited

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