BeiGene (ONC) 10-Q 8 Aug 19 2019 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2019	Jul. 31, 2019
Cover page.
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2019
Document Transition Report	false
Entity File Number	001-37686
Entity Registrant Name	BEIGENE, LTD.
Entity Incorporation, State or Country Code	E9
Entity Tax Identification Number	98-1209416
Entity Address, Street Address	c/o Mourant Governance Services (Cayman) Limited
Entity Address, Street Address Two	94 Solaris Avenue, Camana Bay
Entity Address, City	Grand Cayman
Entity Address, Country	KY
Entity Address, Postal Zip Code	KY1-1108
City Area Code	345
Local Phone Number	949-4123
Title of 12(b) Security	American Depositary Shares, each representing 13 Ordinary Shares, par value $0.0001 per share
Trading Symbol	BGNE
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		784,439,632
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Central Index Key	0001651308
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q2

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 918,948	$ 712,937
Short-term restricted cash	14,567	14,544
Short-term investments	618,803	1,068,509
Accounts receivable	58,108	41,056
Unbilled receivable	0	8,612
Inventories	49,048	16,242
Prepaid expenses and other current assets	96,206	81,942
Total current assets	1,755,680	1,943,842
Long-term restricted cash	9,161	13,232
Property, plant and equipment, net	212,672	157,061
Land use right, net		45,058
Operating lease right-of-use assets	74,640
Intangible assets, net	6,509	7,172
Goodwill	109	109
Deferred tax assets	31,389	29,542
Other non-current assets	60,158	53,668
Total non-current assets	394,638	305,842
Total assets	2,150,318	2,249,684
Current liabilities:
Accounts payable	148,536	113,283
Accrued expenses and other payables	103,061	100,414
Deferred revenue, current portion	0	18,140
Tax payable	2,175	5,888
Current portion of operating lease liabilities	9,167
Current portion of long-term bank loan	8,740	8,727
Total current liabilities	271,679	246,452
Non-current liabilities:
Long-term bank loan	84,489	40,785
Shareholder loan	154,321	148,888
Deferred revenue, non-current portion	0	9,842
Operating lease liabilities	18,662
Deferred tax liabilities	11,802	11,139
Other long-term liabilities	38,101	38,931
Total non-current liabilities	307,375	249,585
Total liabilities	579,054	496,037
Commitments and contingencies
Equity:
Ordinary shares, US$0.0001 par value per share; 9,500,000,000 shares authorized; 784,439,632 and 776,263,184 shares issued and outstanding as of June 30, 2019 and December 31, 2018, respectively	78	77
Additional paid-in capital	2,814,449	2,744,814
Accumulated other comprehensive (loss)/income	(225)	1,526
Accumulated deficit	(1,260,425)	(1,007,215)
Total BeiGene, Ltd. shareholders’ equity	1,553,877	1,739,202
Noncontrolling interest	17,387	14,445
Total equity	1,571,264	1,753,647
Total liabilities and equity	$ 2,150,318	$ 2,249,684

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2019	Dec. 31, 2018
Ordinary shares
Ordinary shares, par value (in dollars per share)	$ 0.0001	$ 0.0001
Ordinary shares, shares authorized (in shares)	9,500,000,000	9,500,000,000
Ordinary shares, shares issued (in shares)	784,439,632	776,263,184
Ordinary shares, shares outstanding (in shares)	784,439,632	776,263,184

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Revenues
Revenues	$ 243,346	$ 52,804	$ 321,179	$ 85,348
Expenses
Cost of sales - product	(17,839)	(6,256)	(33,100)	(10,806)
Research and development	(228,760)	(164,251)	(407,111)	(273,951)
Selling, general and administrative	(82,248)	(45,160)	(139,893)	(74,075)
Amortization of intangible assets	(332)	(187)	(663)	(375)
Total expenses	(329,179)	(215,854)	(580,767)	(359,207)
Loss from operations	(85,833)	(163,050)	(259,588)	(273,859)
Interest income, net	2,886	1,892	7,363	3,444
Other (expense) income, net	(878)	75	850	804
Loss before income taxes	(83,825)	(161,083)	(251,375)	(269,611)
Income tax (expense) benefit	(2,129)	3,368	(2,648)	6,780
Net loss	(85,954)	(157,715)	(254,023)	(262,831)
Less: net loss attributable to noncontrolling interests	(384)	(828)	(813)	(1,348)
Net loss attributable to BeiGene, Ltd.	$ (85,570)	$ (156,887)	$ (253,210)	$ (261,483)
Net loss per share attributable to BeiGene, Ltd., basic and diluted (in dollars per share)	$ (0.11)	$ (0.22)	$ (0.33)	$ (0.38)
Weighted-average shares outstanding, basic and diluted (shares)	777,509,102	698,506,891	776,137,299	684,586,086
Net loss per American Depositary Share (“ADS”), basic and diluted (in dollars per share)	$ (1.43)	$ (2.92)	$ (4.24)	$ (4.97)
Weighted-average ADSs outstanding, basic and diluted (shares)	59,808,392	53,731,299	59,702,869	52,660,468
Product revenue, net
Revenues
Revenues	$ 58,142	$ 31,426	$ 115,563	$ 54,676
Collaboration revenue
Revenues
Revenues	$ 185,204	$ 21,378	$ 205,616	$ 30,672

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS
Net loss	$ (85,954)	$ (157,715)	$ (254,023)	$ (262,831)
Other comprehensive (loss)/ income, net of tax of nil:
Foreign currency translation adjustments	(7,337)	2,033	(3,582)	2,305
Unrealized holding gain, net	901	719	1,586	1,048
Comprehensive loss	(92,390)	(154,963)	(256,019)	(259,478)
Less: comprehensive loss attributable to noncontrolling interests	(523)	(870)	(1,058)	(1,326)
Comprehensive loss attributable to BeiGene, Ltd.	$ (91,867)	$ (154,093)	$ (254,961)	$ (258,152)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Operating activities:
Net loss	$ (254,023)	$ (262,831)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization expense	7,111	4,580
Share-based compensation expenses	58,994	36,037
Acquired in-process research and development	49,000	10,000
Non-cash interest expense	3,759	4,115
Deferred income tax benefits	(1,456)	(8,413)
Disposal gain on available-for-sale securities	(1,806)	(2,336)
Non-cash amortization of bond discount	(3,652)	0
Changes in operating assets and liabilities:
Accounts receivable	(17,052)	(3,743)
Unbilled receivable	8,612	3,605
Inventories	(32,806)	4,608
Prepaid expenses and other current assets	(14,535)	(27,669)
Operating lease right-of-use assets	(3,604)
Other non-current assets	(10,293)	(3,694)
Accounts payable	21,431	10,308
Accrued expenses and other payables	3,535	25,439
Tax payable	(3,713)	(8,005)
Deferred revenue	(27,982)	(3,442)
Other long-term liabilities	21	(197)
Operating lease liabilities	383
Net cash used in operating activities	(218,076)	(221,638)
Investing activities:
Purchases of property, plant and equipment	(43,275)	(20,309)
Purchases of investments	(710,791)	(1,198,922)
Proceeds from sale or maturity of investments	1,167,491	869,011
Purchase of in-process research and development	(49,000)	(10,000)
Net cash provided by (used in) investing activities	364,425	(360,220)
Financing activities:
Proceeds from follow-on public offering, net of underwriter discount	0	758,001
Payment of follow-on public offering cost	0	(414)
Capital contribution from noncontrolling interest	4,000	0
Proceeds from long-term loan	43,704	42,315
Proceeds from option exercises and employee share purchase plan	10,642	10,582
Net cash provided by financing activities	58,346	810,484
Effect of foreign exchange rate changes, net	(2,732)	1,783
Net increase in cash, cash equivalents, and restricted cash	201,963	230,409
Cash, cash equivalents, and restricted cash at beginning of period	740,713	239,602
Cash, cash equivalents, and restricted cash at end of period	942,676	470,011
Supplemental cash flow information:
Cash and cash equivalents	918,948	438,420
Restricted cash, current	14,567	31,591
Long-term restricted cash	9,161	0
Income taxes paid	7,874	11,842
Interest expense paid	2,090	667
Supplemental non-cash information:
Acquisitions of equipment included in accounts payable	35,927	8,006
Changes in operating assets and liabilities adjusted through accumulated deficit	$ 0	$ 2,291

Consolidated Statements Of Shar

Consolidated Statements Of Shareholders' Equity Consolidated Statements Of Shareholders' Equity - USD ($) $ in Thousands	Total	Total	Ordinary Shares	Additional Paid-In Capital	Accumulated Other Comprehensive Income	Accumulated Deficit	Noncontrolling Interests
Balance at the beginning of period at Dec. 31, 2017	$ 684,231	$ 669,809	$ 59	$ 1,000,747	$ (480)	$ (330,517)	$ 14,422
Balance at the beginning of period (in shares) at Dec. 31, 2017			592,072,330
Increase (Decrease) in Stockholders' Equity
Issuance of ordinary shares in connection with follow-on public offering	757,587	757,587	$ 10	757,577
Issuance of ordinary shares in connection with follow-on public offering (in shares)			102,970,400
Issuance (use) of shares reserved for share option exercises (in shares)			213,018
Share-based compensation	17,396	17,396		17,396
Exercise of options, ESPP and release of Restricted Share Units (RSUs)	6,314	6,314	$ 1	6,313
Exercise of options, ESPP and release of Restricted Share Units (RSUs) (in shares)			3,686,982
Other comprehensive income (loss)	601	537			537		64
Net loss	(105,116)	(104,596)				(104,596)	(520)
Balance at the ending of period (in shares) at Mar. 31, 2018			698,942,730
Balance at the end of period at Mar. 31, 2018	1,358,722	1,344,381	$ 70	1,782,033	320	(438,042)	14,341
Balance at the beginning of period at Dec. 31, 2017	684,231	669,809	$ 59	1,000,747	(480)	(330,517)	14,422
Balance at the beginning of period (in shares) at Dec. 31, 2017			592,072,330
Increase (Decrease) in Stockholders' Equity
Net loss	(262,831)
Balance at the ending of period (in shares) at Jun. 30, 2018			701,563,184
Balance at the end of period at Jun. 30, 2018	1,226,668	1,213,197	$ 70	1,804,942	3,114	(594,929)	13,471
Balance at the beginning of period at Mar. 31, 2018	1,358,722	1,344,381	$ 70	1,782,033	320	(438,042)	14,341
Balance at the beginning of period (in shares) at Mar. 31, 2018			698,942,730
Increase (Decrease) in Stockholders' Equity
Issuance (use) of shares reserved for share option exercises (in shares)			514,909
Share-based compensation	18,641	18,641		18,641
Exercise of options, ESPP and release of Restricted Share Units (RSUs)	4,268	4,268		4,268
Exercise of options, ESPP and release of Restricted Share Units (RSUs) (in shares)			2,105,545
Other comprehensive income (loss)	2,752	2,794			2,794		(42)
Net loss	(157,715)	(156,887)				(156,887)	(828)
Balance at the ending of period (in shares) at Jun. 30, 2018			701,563,184
Balance at the end of period at Jun. 30, 2018	1,226,668	1,213,197	$ 70	1,804,942	3,114	(594,929)	13,471
Balance at the beginning of period at Dec. 31, 2018	$ 1,753,647	1,739,202	$ 77	2,744,814	1,526	(1,007,215)	14,445
Balance at the beginning of period (in shares) at Dec. 31, 2018	776,263,184		776,263,184
Increase (Decrease) in Stockholders' Equity
Issuance (use) of shares reserved for share option exercises (in shares)			(916,383)
Share-based compensation	$ 26,392	26,392		26,392
Exercise of options, ESPP and release of Restricted Share Units (RSUs)	6,269	6,269	$ 1	6,268
Exercise of options, ESPP and release of Restricted Share Units (RSUs) (in shares)			2,066,383
Other comprehensive income (loss)	4,440	4,546			4,546		(106)
Net loss	(168,069)	(167,640)				(167,640)	(429)
Balance at the ending of period (in shares) at Mar. 31, 2019			777,413,184
Balance at the end of period at Mar. 31, 2019	1,622,679	1,608,769	$ 78	2,777,474	6,072	(1,174,855)	13,910
Balance at the beginning of period at Dec. 31, 2018	$ 1,753,647	1,739,202	$ 77	2,744,814	1,526	(1,007,215)	14,445
Balance at the beginning of period (in shares) at Dec. 31, 2018	776,263,184		776,263,184
Increase (Decrease) in Stockholders' Equity
Net loss	$ (254,023)
Balance at the ending of period (in shares) at Jun. 30, 2019	784,439,632		784,439,632
Balance at the end of period at Jun. 30, 2019	$ 1,571,264	1,553,877	$ 78	2,814,449	(225)	(1,260,425)	17,387
Balance at the beginning of period at Mar. 31, 2019	1,622,679	1,608,769	$ 78	2,777,474	6,072	(1,174,855)	13,910
Balance at the beginning of period (in shares) at Mar. 31, 2019			777,413,184
Increase (Decrease) in Stockholders' Equity
Contributions from shareholders	4,000						4,000
Issuance (use) of shares reserved for share option exercises (in shares)			3,223,701
Share-based compensation	32,602	32,602		32,602
Exercise of options, ESPP and release of Restricted Share Units (RSUs)	4,373	4,373	$ 0	4,373
Exercise of options, ESPP and release of Restricted Share Units (RSUs) (in shares)			3,802,747
Other comprehensive income (loss)	(6,436)	(6,297)			(6,297)		(139)
Net loss	$ (85,954)	(85,570)				(85,570)	(384)
Balance at the ending of period (in shares) at Jun. 30, 2019	784,439,632		784,439,632
Balance at the end of period at Jun. 30, 2019	$ 1,571,264	$ 1,553,877	$ 78	$ 2,814,449	$ (225)	$ (1,260,425)	$ 17,387

Description of Business, Basis

Description of Business, Basis of Presentation and Consolidation and Significant Accounting Policies	6 Months Ended
	Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business, Basis of Presentation and Consolidation and Significant Accounting Policies	Description of Business, Basis of Presentation and Consolidation and Significant Accounting Policies Description of business BeiGene, Ltd. (the “Company”) is a commercial-stage biotechnology company focused on developing and commercializing innovative molecularly targeted and immuno-oncology drugs for the treatment of cancer. The Company’s internally developed lead drug candidates are currently in late-stage clinical trials, and it is marketing three in-licensed drugs in China from which it has been generating product revenue since September 2017. The Company was incorporated under the laws of the Cayman Islands as an exempted company with limited liability in October 2010. The Company completed its initial public offering (“IPO”) on the NASDAQ Global Select Market in February 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. On August 8, 2018, the Company completed its IPO on the Stock Exchange of Hong Kong Limited (“HKEx”) and a global follow-on public offering in which it raised approximately $869,709 in net proceeds, after deducting underwriting discounts and commissions and offering expenses. Effective August 8, 2018, the Company is dual listed in both the United States and Hong Kong. As of June 30, 2019 , there were no changes to the Company's subsidiaries listed in Note 1 to the audited financial statements included in the Company's Annual Report on Form 10-K for the year ended December 31, 2018 ("Annual Report"), except for the addition of BeiGene Singapore Pte., Ltd., a new wholly-owned subsidiary of BeiGene, Ltd.; BeiGene France Sarl and BeiGene (Taiwan) Limited, new wholly-owned subsidiaries of BeiGene Switzerland GmbH; and MapKure, LLC ("MapKure"), a majority-owned entity of BeiGene, Ltd. Basis of presentation and consolidation The accompanying condensed consolidated balance sheet as of June 30, 2019 and December 31, 2018 , the condensed consolidated statements of operations and comprehensive loss for the three and six months ended June 30, 2019 and 2018 , the condensed consolidated statements of cash flows for the six months ended June 30, 2019 and 2018 , and the condensed consolidated statements of shareholders' equity for the three and six months ended June 30, 2019 and 2018 , and the related footnote disclosures are unaudited. The accompanying unaudited interim financial statements were prepared in accordance with U.S. generally accepted accounting principles (“GAAP”), including guidance with respect to interim financial information and in conformity with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for annual financial statements. These financial statements should be read in conjunction with the consolidated financial statements and related footnotes included in the Company’s Annual Report. The unaudited condensed consolidated interim financial statements have been prepared on the same basis as the annual financial statements and, in the opinion of management, reflect all normal recurring adjustments, necessary to present a fair statement of the results for the interim periods presented. Results of the operations for the three and six months ended June 30, 2019 are not necessarily indicative of the results expected for the full fiscal year or for any future annual or interim period. The condensed consolidated financial statements include the financial statements of the Company and its subsidiaries. All significant intercompany transactions and balances between the Company and its 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 Co., Ltd. ("BeiGene Biologics") and MapKure, under the voting model and recognizes the minority shareholders' equity interest as a noncontrolling interest in its condensed consolidated financial statements. Use of estimates The preparation of the condensed 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 long-lived assets, estimating variable consideration in product sales and collaboration revenue arrangements, estimating the incremental borrowing rate for operating lease liabilities, identifying separate accounting units and the standalone selling price of each performance obligation 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, realizability of deferred tax assets, estimating uncertain tax positions 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. Recent accounting pronouncements New accounting standards which have been adopted In February 2016, the Financial Accounting Standards Board ("FASB") issued ASU No. 2016-2, Leases . Subsequently, the FASB issued ASU 2018-1, Land Easement Practical Expedient , which provides an optional transition practical expedient for land easements, ASU 2018-10, Codification Improvements to Topic 842, Leases , which clarifies certain aspects of the guidance issued in ASU 2016-2; ASU 2018-11, Leases (Topic 842): Targeted Improvements , which provides an additional transition method and a practical expedient for separating components of a contract for lessors, ASU 2018-20, Leases (Topic 842)- Narrow-Scope Improvements for Lessors , which allows certain accounting policy elections for lessors; and ASU 2019-1, Leases (Topic 842): Codification Improvements , which clarifies certain aspects of the guidance (collectively, the "Lease ASUs"). The Lease ASUs require 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 was effective for interim and annual periods beginning after December 15, 2018, with early adoption permitted. Leases will be classified as finance or operating, with the classification affecting the pattern and classification of expense recognition. The recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee have not significantly changed from previous GAAP. A modified retrospective transition approach is required, applying the new standard to all leases existing at the date of initial adoption. The guidance permits entities to choose to use either its effective date or the beginning of the earliest period presented in the financial statements as its date of initial application. The Company adopted the new standard effective January 1, 2019 using the effective date method and did not restate comparative periods. The Company elected the package of practical expedients permitted under the transition guidance within the new standard, which permits the Company not to reassess under the new standard its prior conclusions about lease identification, lease classification and initial direct costs. Upon adoption, the Company recognized a lease liability of $27,446 , with corresponding right-of-use ("ROU") assets of $25,978 based on the present value of the remaining minimum rental payments under existing operating leases. The difference between the lease liability and right-of-use asset relates to the reversal of existing deferred rent and prepaid rent balances of $1,739 and $271 , respectively. Additionally, the Company reclassified its land use rights of $45,058 to ROU assets upon adoption. The adoption of the standard did not impact the Company’s condensed consolidated statements of operations or cash flows. In February 2018, the FASB issued ASU 2018-02, Income Statement-Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income . This update provides companies the option to reclassify to retained earnings the income tax accounting effects related to items originating in accumulated other comprehensive income ("AOCI") as a result of the U.S. Tax Cuts and Jobs Act ("TCJA") enacted on December 22, 2017. This update was effective in fiscal years, including interim periods, beginning after December 15, 2018, with early adoption permitted. None of the income tax accounting effects of the TCJA related to items that originated in AOCI and thus adopting of this standard did not have any impact on the Company’s condensed consolidated financial statements. Other tax effects of items that originate in AOCI will be removed when the underlying circumstance which gives rise to the tax impact no longer exists, based on an aggregate portfolio approach. Impact of adopted accounting standards The cumulative effect of changes made to the Company’s condensed consolidated January 1, 2019 balance sheet for the adoption of the Lease ASUs were as follows: Balance at Adjustments Balance at December 31, Due to January 1, 2018 Lease ASUs 2019 $ $ $ Assets: Prepaid expenses and other current assets 81,942 (271 ) 81,671 Land use right, net 45,058 (45,058 ) — Operating lease right-of-use assets — 71,036 71,036 Liabilities: Accrued expenses and other payables 100,414 (888 ) 99,526 Current portion of operating lease liabilities — 8,684 8,684 Operating lease liabilities — 18,762 18,762 Other long-term liabilities 38,931 (851 ) 38,080 New accounting standards which have not yet been adopted In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses ("ASU 2016-13"). Subsequently, the FASB issued ASU 2019-05, Financial Instruments- Credit Losses (Topic 326): Targeted Transition Relief . The amendments in ASU 2016-13 update guidance on reporting credit losses for financial assets. These amendments affect loans, debt securities, trade receivables, net investments in leases, off balance sheet credit exposures, reinsurance receivables, and any other financial assets not excluded from the scope that have the contractual right to receive cash. For public business entities that are U.S. SEC filers, ASU 2016-13 is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. The Company is currently evaluating the impact on its financial statements of adopting this guidance. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework- Changes to the Disclosure Requirements for Fair Value Measurement . The update eliminates, modifies, and adds certain disclosure requirements for fair value measurements. This update is effective in fiscal years, including interim periods, beginning after December 15, 2019, and early adoption is permitted. The added disclosure requirements and the modified disclosure on the narrative description of measurement uncertainty should be applied prospectively for only the most recent interim or annual period presented. All other changes to disclosure requirements in this update should be applied retrospectively to all periods presented upon their effective date. The Company is currently evaluating the impact on its financial statements of adopting this guidance. In August 2018, the FASB issued ASU 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract . This update requires a customer in a cloud computing arrangement that is a service contract to follow the internal-use software guidance in ASC 350-40 to determine which implementation costs to defer and recognize as an asset. This update is effective in fiscal years, including interim periods, beginning after December 15, 2019, and early adoption is permitted. This guidance should be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. The Company is currently evaluating the impact on its financial statements of adopting this guidance. In November 2018, the FASB issued ASU 2018-18, Collaborative Arrangements (Topic 808): Clarifying the Interaction between Topic 808 and Topic 606 . This update clarifies that certain transactions between participants in a collaborative arrangement should be accounted for under ASC 606 when the counterparty is a customer and precludes an entity from presenting consideration from a transaction in a collaborative arrangement as revenue from contracts with customers if the counterparty is not a customer for that transaction. The update is effective in fiscal years beginning after December 15, 2019, and interim periods therein, and early adoption is permitted for entities that have adopted ASC 606. This guidance should be applied retrospectively to the date of initial application of Topic 606. The Company is currently evaluating the impact on its financial statements of adopting this guidance. Significant accounting policies For a more complete discussion of the Company’s significant accounting policies and other information, the condensed consolidated financial statements and notes thereto should be read in conjunction with the consolidated financial statements included in the Company’s Annual Report for the year ended December 31, 2018 . Leases The Company determines if an arrangement is a lease at inception. The Company has lease agreements with lease and non-lease components, which are accounted for as a single lease component based on the Company’s policy election to combine lease and non-lease components for its leases. Leases are classified as operating or finance leases in accordance with the recognition criteria in ASC 842-20-25. The Company’s lease portfolio consists entirely of operating leases as of June 30, 2019 . The Company’s leases do not contain any material residual value guarantees or material restrictive covenants. At the commencement date of a lease, the Company determines the classification of the lease based on the relevant factors present and records a ROU asset and lease liability. ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. ROU assets and lease liabilities are calculated as the present value of the lease payments not yet paid. Variable lease payments not dependent on an index or rate are excluded from the ROU asset and lease liability calculations and are recognized in expense in the period which the obligation for those payments is incurred. As the rate implicit in the Company’s leases is not typically readily available, the Company uses an incremental borrowing rate based on the information available at the lease commencement date in determining the present value of lease payments. This incremental borrowing rate reflects the fixed rate at which the Company could borrow on a collateralized basis the amount of the lease payments in the same currency, for a similar term, in a similar economic environment. ROU assets include any lease prepayments and are reduced by lease incentives. Operating lease expense for lease payments is recognized on a straight-line basis over the lease term. Lease terms are based on the non-cancelable term of the lease and may contain options to extend the lease when it is reasonably certain that the Company will exercise that option. Operating leases are included in operating lease right-of-use assets and lease liabilities on the condensed consolidated balance sheet. Lease liabilities that become due within one year of the balance sheet date are classified as current liabilities. Leases with an initial lease term of 12 months or less are not recorded on the condensed consolidated balance sheet. Lease expense for these leases is recognized on a straight-line basis over the lease term. Land Use Rights All land in the People's Republic of China ("PRC") is owned by the PRC government. The PRC government may sell land use rights for a specified period of time. Land use rights represent operating leases in accordance with ASC 842. The purchase price of land use rights represents lease prepayments to the PRC government and is recorded as an operating lease ROU asset on the balance sheet. The ROU asset is amortized over the remaining lease term. In 2017, the Company acquired a land use right from the local Bureau of Land and Resources in Guangzhou for the purpose of constructing and operating the biologics manufacturing facility in Guangzhou. In 2019, the Company acquired a second Guangzhou land use right from the local Bureau of Land and Resources in Guangzhou. Both Guangzhou land use rights are being amortized over the respective terms of the land use rights, which are each 50 years . In 2018, the Company acquired a second land use right in conjunction with the Innerway asset acquisition (see Note 4). The land use right is being amortized over the term of the land use right, which is 36 years . Except for the changes to the Company’s significant accounting policies related to the adoption of the Lease ASUs, there have been no other material changes to the Company’s significant accounting policies as of and for the three and six months ended June 30, 2019 , as compared to the significant accounting policies described in the Annual Report.

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2019
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements The Company measures certain financial assets and liabilities at fair value. Fair value is determined based upon the exit price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants, as determined by either the principal market or the most advantageous market. Inputs used in the valuation techniques to derive fair values are classified based on a three-level hierarchy, as follows: Level 1 - Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 – Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in market with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the asset or liability. The Company considers an active market to be one in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis, and considers an inactive market to be one in which there are infrequent or few transactions for the asset or liability, the prices are not current, or price quotations vary substantially either over time or among market makers. The following tables present the Company’s financial assets and liabilities measured and recorded at fair value on a recurring basis using the above input categories as of June 30, 2019 and December 31, 2018 : Quoted Price in Active Significant Market for Other Significant Identical Observable Unobservable Assets Inputs Inputs As of June 30, 2019 (Level 1) (Level 2) (Level 3) $ $ $ Short-term investments (Note 5): U.S. treasury securities 605,015 — — U.S. agency securities 13,788 — — Cash equivalents U.S. treasury securities 272,945 — — Money market funds 100,797 — — Total 992,545 — — Quoted Price in Active Significant Market for Other Significant Identical Observable Unobservable Assets Inputs Inputs As of December 31, 2018 (Level 1) (Level 2) (Level 3) $ $ $ Short-term investments (Note 5): U.S. treasury securities 1,068,509 — — Cash equivalents Money market funds 159,810 — — Total 1,228,319 — — The Company had no liabilities measured and recorded at fair value on a recurring basis as of June 30, 2019 or December 31, 2018

Research and Development Collab

Research and Development Collaborative Arrangements	6 Months Ended
	Jun. 30, 2019
Research and Development [Abstract]
Research and Development Collaborative Arrangements	Research and Development Collaborative Arrangements To date, the Company’s collaboration revenue has consisted of (1) upfront license fees, research and development reimbursement revenue, and research and development services revenue from its collaboration agreement with Celgene Corporation ("Celgene") on the Company’s investigational anti-programmed cell death protein 1 (“PD-1”) inhibitor, tislelizumab (BGB-A317), and (2) upfront license fees and milestone payments from its collaboration agreement with Merck KGaA, Darmstadt Germany on pamiparib (BGB-290) and lifirafenib (BGB-283). The Company entered into a mutual agreement with Celgene to terminate the tislelizumab (BGB-A317) collaboration effective June 14, 2019. In connection with the termination, the Company regained full global rights to tislelizumab and received a $150,000 payment from Celgene. The payment was recognized as other collaboration revenue during the three months ended June 30, 2019, as the Company has no further performance obligations under the collaboration. Upon termination, the Company also recognized the remainder of the deferred revenue balance related to the upfront consideration allocated to research and development services at the time of the original collaboration. The Company's license from Celgene to distribute the approved cancer therapies ABRAXANE ® (nanoparticle albumin-bound paclitaxel), REVLIMID ® (lenalidomide), and VIDAZA ® (azaciditine) in China is not affected by the termination of the tislelizumab collaboration. The collaboration agreement with Merck KGaA was terminated in December 2018. The following table summarizes total collaboration revenue recognized for the three and six months ended June 30, 2019 and 2018 : Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 $ $ $ $ Reimbursement of research and development costs 9,460 18,175 27,634 25,730 Research and development service revenue 25,744 3,203 27,982 4,942 Other 150,000 — 150,000 — Total 185,204 21,378 205,616 30,672 For the three and six months ended June 30, 2019 , the Company recognized collaboration revenue of $185,204 and $205,616 , respectively. The Company recognized $9,460 and $27,634 of research and development reimbursement revenue for the three and six months ended June 30, 2019 for the trials that Celgene opted into through the termination of the collaboration agreement. The $25,744 and $27,982 of research and development services revenue, respectively, for the three and six months ended June 30, 2019 , primarily reflect the recognition of the remaining upfront consideration that was allocated to research and development services at the time of the collaboration and was recognized over the term of the respective clinical studies for the specified indications. The Company recognized $150,000 of other collaboration revenue for the three and six months ended June 30, 2019 related to the payment received from Celgene in connection with the termination of the collaboration agreement. For the three and six months ended June 30, 2018 , the Company recognized collaboration revenue of $21,378 and $30,672 , respectively. The Company recognized $18,175 and $25,730 of research and development reimbursement revenue for the three and six months ended June 30, 2018 for the trials that Celgene had opted into. The $1,703 and $3,442 and of research and development services revenue, respectively, for the three and six months ended June 30, 2018, reflect the recognition of upfront consideration that was allocated to research and development services at the time of the collaboration and was recognized over the term of the respective clinical studies for the specified indications. In May 2018, the Company achieved the milestone related to its collaboration agreement with Merck KGaA for dosing patients in the first Phase 3 clinical trial of pamiparib in the PRC Territory, and the related $1,500 milestone payment was recognized as research and development services revenue for the three months ended June 30, 2018. BioAtla, LLC On April 9, 2019, the Company entered into a global co-development and collaboration agreement with BioAtla LLC ("BioAtla") for the development, manufacturing and commercialization of BioAtla's investigational CAB-CTLA-4 antibody (BA3071), whereby BioAtla has agreed to co-develop the CAB-CTLA-4 antibody to defined early clinical objectives and the Company has agreed to then lead the parties' joint efforts to develop the product candidate and be responsible for global regulatory filings and commercialization. Subject to the terms of the agreement, the Company will hold a co-exclusive license with BioAtla to develop and manufacture the product candidate globally and an exclusive license to commercialize the product candidate globally. The Company has agreed to be responsible for all costs of development, manufacturing and commercialization in Asia (excluding Japan), Australia and New Zealand (the "Company Territory"), and the parties have agreed to share development and manufacturing costs and commercial profits and losses upon specified terms in the rest of the world. BioAtla received an upfront payment of $20,000 and is eligible to receive a milestone payment upon reaching the defined early clinical objectives. BioAtla is also eligible to receive additional payments in subsequent development and regulatory milestones globally and commercial milestones in the Company Territory, together with tiered royalties on sales in the Company Territory.

Business Combinations and Asset

Business Combinations and Asset Acquisitions	6 Months Ended
	Jun. 30, 2019
Business Combinations [Abstract]
Business Combinations and Asset Acquisitions	Business Combinations and Asset Acquisitions BeiGene Pharmaceuticals (Guangzhou) Co., Ltd. On September 21, 2018, BeiGene (Guangzhou) Co., Ltd. ("BeiGene Guangzhou") acquired 100% of the equity interests of Baiji Shenzhou (Guangzhou) Pharmaceuticals Co., Ltd. (formerly known as Huajian Pharmaceuticals Co., Ltd.), which subsequently changed its name to BeiGene Pharmaceuticals (Guangzhou) Co., Ltd., a pharmaceutical distribution company, for total cash consideration of $612 , including transaction costs of $59 . The acquisition was concentrated in a single identifiable asset, a drug distribution license, and thus the Company has concluded that the transaction is an asset acquisition as it does not meet the accounting definition of a business combination. The total cost was allocated to the drug distribution license and corresponding deferred tax liability, resulting in an $816 intangible asset for the license and a deferred tax liability of $204 . Beijing Innerway Bio-tech Co., Ltd. On October 4, 2018, BeiGene (Hong Kong) Co., Ltd. ("BeiGene HK") completed the acquisition of 100% of the equity interest of Beijing Innerway Bio-tech Co., Ltd., the owner of the Company's research, development and office facility in Changping, Beijing, China, for total cash consideration of $38,654 . The acquisition was concentrated in a single identifiable asset or group of assets, the building and associated land use right, and thus the Company has concluded that the transaction is an asset acquisition as it does not meet the accounting definition of a business combination. The total cost of the transaction of $38,865 , which includes transaction costs of $211 , was allocated based on the relative fair values of the net assets acquired, as follows: Amount Land use right $ 33,783 Building 15,874 Deferred tax liability (11,221 ) Other 429 Total cost 38,865

Restricted Cash and Short-term

Restricted Cash and Short-term Investments	6 Months Ended
	Jun. 30, 2019
Investments, Debt and Equity Securities [Abstract]
Restricted Cash and Short-term Investments	Restricted Cash and Short-term Investments The Company’s restricted cash balance of $23,728 as of June 30, 2019 primarily consisted of BeiGene Guangzhou Biologics Manufacturing Co., Ltd.'s ("BeiGene Guangzhou Factory's") secured deposits held in designated bank accounts for issuance of letter of credit, and restricted cash deposits as security for the long-term bank loan (Note 13). Short-term investments as of June 30, 2019 consisted of the following available-for-sale debt securities: Gross Gross Fair Value Amortized Unrealized Unrealized (Net Carrying Cost Gains Losses Amount) $ $ $ $ U.S. treasury securities 601,824 3,191 — 605,015 U.S. agency securities 13,704 84 — 13,788 Total 615,528 3,275 — 618,803 Short-term investments as of December 31, 2018 consisted of the following available-for-sale debt securities: Gross Gross Fair Value Amortized Unrealized Unrealized (Net Carrying Cost Gains Losses Amount) $ $ $ $ U.S. treasury securities 1,066,770 1,802 63 1,068,509 Total 1,066,770 1,802 63 1,068,509 The Company does not consider the investment in U.S. treasury securities or U.S. agency securities to be other-than-temporarily impaired at June 30, 2019 .

Inventories

Inventories	6 Months Ended
	Jun. 30, 2019
Inventory Disclosure [Abstract]
Inventories	Inventories The Company’s inventory balance of $49,048 and $16,242 as of June 30, 2019 and December 31, 2018

Property, plant and equipment

Property, plant and equipment	6 Months Ended
	Jun. 30, 2019
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property, plant and equipment Property, plant and equipment are recorded at cost and consisted of the following: As of June 30, December 31, 2019 2018 $ $ Laboratory equipment 26,765 22,636 Leasehold improvements 19,813 18,048 Building 15,860 15,857 Manufacturing equipment 17,481 16,048 Office equipment 3,355 2,216 Electronic equipment 1,503 1,229 Computer software 3,333 1,262 Property, plant and equipment, at cost 88,110 77,296 Less accumulated depreciation (26,159 ) (19,722 ) Construction in progress 150,721 99,487 Property, plant and equipment, net 212,672 157,061 As of June 30, 2019 and December 31, 2018 , construction in progress of $150,721 and $99,487 , respectively, primarily related to the buildout of the Guangzhou manufacturing facility. Depreciation expense for the three and six months ended June 30, 2019 was $3,363 and $6,448

Manufacturing Facility in Guang

Manufacturing Facility in Guangzhou	6 Months Ended
	Jun. 30, 2019
Equity Method Investments and Joint Ventures [Abstract]
Manufacturing Facility in Guangzhou	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 RMB 200,000 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 RMB 100,000 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 RMB 900,000 loan (the “Shareholder Loan”) to BeiGene Biologics (see Note 14). 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 RMB 137,830 and RMB 2,415 , 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 RMB 100,000 into BeiGene Biologics. On April 14, 2017, BeiGene Biologics drew down the Shareholder Loan of RMB 900,000 from GET (as further described in Note 14). In the fourth quarter of 2017, BeiGene HK and BeiGene Biologics entered into an Equity Transfer Agreement to transfer 100% of the 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 the PRC. Upon the transfer of equity in BeiGene Shanghai, BeiGene HK’s equity interest in BeiGene Shanghai became 95% . As of June 30, 2019 , the Company and GET held 95% and 5% equity interests in BeiGene Biologics, respectively. As of June 30, 2019 , the Company's cash and cash equivalents and restricted cash held by BeiGene Biologics totaled $137,053 and $23,240 , respectively, 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.

Leases (Notes)

Leases (Notes)	6 Months Ended
	Jun. 30, 2019
Leases [Abstract]
Leases	Leases The Company has operating leases for office and manufacturing facilities in the United States, Switzerland, and China. The leases have remaining lease terms of up to five years , some of which include options to extend the leases that have not been included in the calculation of the Company’s lease liabilities and ROU assets. The Company has land use rights which represent land acquired for constructing and operating the biologics manufacturing facility in Guangzhou, and the land acquired for the Company's research, development and office facility in Changping, Beijing. A second Guangzhou land use right was acquired in May 2019 for the Company's research and development activities. The land use rights represent lease prepayments and are expensed over the remaining term of the rights, which is 48 years for the initial Guangzhou land use right, 50 years for the second Guangzhou land use right and 35 years for the Changping land use right. The Company also has certain leases with terms of 12 months or less for certain equipment, office and lab space, which are not recorded to the balance sheet. The components of lease expense were as follows: Three Months Ended Six Months Ended June 30, June 30, 2019 2019 $ $ Operating lease cost 3,147 6,522 Variable lease cost 587 884 Short-term lease cost 252 386 Total lease cost 3,986 7,792 Total expenses under operating leases were $2,217 and $3,870 for the three and six months ended June 30, 2018 , respectively. Supplemental balance sheet information related to leases was as follows: As of June 30, 2019 $ Operating lease right-of-use assets 26,802 Land use rights, net 47,838 Total operating lease right-of-use assets 74,640 Current portion of operating lease liabilities 9,167 Operating lease liabilities 18,662 Total lease liabilities 27,829 Maturities of operating lease liabilities are as follows (1): $ Six months ending December 31, 2019 5,518 Year ending December 31, 2020 11,251 Year ending December 31, 2021 8,784 Year ending December 31, 2022 4,439 Year ending December 31, 2023 1,445 Thereafter 105 Total lease payments 31,542 Less imputed interest (3,713 ) Present value of lease liabilities 27,829 (1) As of June 30, 2019 , the Company has additional operating leases for office facilities that have not yet commenced of $3,605 . These operating leases will commence during the fiscal year 2019 with lease terms of up to three years . Other supplemental information related to leases is summarized below: Six months ended June 30, 2019 $ Operating cash flows used in operating leases 5,730 ROU assets obtained in exchange for new operating lease liabilities 1,917 As of June 30, 2019 $ Weighted-average remaining lease term (years) 3 Weighted-average discount rate 7.86 % The undiscounted future minimum payments under non-cancelable operating leases as of December 31, 2018, prior to the adoption of the Lease ASUs was as follows: $ Year ending December 31: 2019 10,752 2020 9,972 2021 7,805 2022 3,923 2023 and thereafter 1,357 Total 33,809

Intangible Assets

Intangible Assets	6 Months Ended
	Jun. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible Assets Intangible assets as of June 30, 2019 and December 31, 2018 are summarized as follows: As of June 30, 2019 December 31, 2018 Gross Gross carrying Accumulated Intangible carrying Accumulated Intangible amount amortization assets, net amount amortization assets, net $ $ $ $ $ $ Finite-lived intangible assets: Product distribution rights 7,500 (1,375 ) 6,125 7,500 (1,000 ) 6,500 Trading license 816 (432 ) 384 816 (144 ) 672 Total finite-lived intangible assets 8,316 (1,807 ) 6,509 8,316 (1,144 ) 7,172 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 . The trading license represents the Guangzhou drug distribution license acquired on September 21, 2018. The Company is amortizing the drug distribution trading license over the remainder of the license term through February 2020. Amortization expense of intangible assets for the three and six months ended June 30, 2019 was $332 and $663 , respectively. Amortization expense of intangible assets for the three and six months ended June 30, 2018 was $187 and $375 , respectively. As of June 30, 2019 , expected amortization expense for the unamortized finite-lived intangible assets is approximately $663 for the remainder of 2019 , $846 in 2020 , $750 in 2021 , $750 in 2022 , $750 in 2023 , and $2,750 in 2024 and thereafter.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Income tax expense was $2,129 and $2,648 , respectively, for the three and six months ended June 30, 2019 , and income tax benefit was $3,368 and $6,780 , respectively, for the three and six months ended June 30, 2018 . The income tax expense for the three and six months ended June 30, 2019 was primarily attributable to increased income reported in the U.S. and certain China subsidiaries and certain non-deductible expenses, offset by U.S. research and development tax credits, reversal of valuation allowance against deferred tax assets of a China subsidiary, other special tax deductions and the reduced discrete tax benefit of employee stock option exercises. The income tax benefit for the three and six months ended June 30, 2018 was primarily attributable to U.S. research and development tax credits and the discrete tax benefit of employee stock option exercises. On a quarterly basis, the Company evaluates the realizability of deferred tax assets by jurisdiction and assesses the need for a valuation allowance. In assessing the realizability of deferred tax assets, the Company considers historical profitability, evaluation of scheduled reversals of deferred tax liabilities, projected future taxable income and tax-planning strategies. 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 June 30, 2019 , it is more likely than not the deferred tax assets will not be realized for the Company’s subsidiaries in Australia and Switzerland, as well as certain subsidiaries in China. As of June 30, 2019 , the Company had gross unrecognized tax benefits of $2,870 . The Company does not anticipate that the amount of existing unrecognized tax benefits will significantly change within the next 12 months. The Company’s reserve for uncertain tax positions increased by $311 and $575 , respectively, in the three and six months ended June 30, 2019 due to additions related to U.S. federal and state tax credits and incentives. The Company has elected to record interest and penalties related to income taxes as a component of income tax expense. As of June 30, 2019 and December 31, 2018 , 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, is required to file income tax returns in multiple jurisdictions globally. As of June 30, 2019 , Australia tax matters are open to examination for the years 2013 through 2019, China tax matters are open to examination for the years 2013 through 2019 and U.S. federal tax matters are open to examination for years 2015 through 2019. Various U.S. states and other non-US tax jurisdictions in which the Company files tax returns remain open to examination for 2010 through 2019.

Supplemental Balance Sheet Info

Supplemental Balance Sheet Information	6 Months Ended
	Jun. 30, 2019
Balance Sheet Related Disclosures [Abstract]
Supplemental Balance Sheet Information	Supplemental Balance Sheet Information Prepaid expenses and other current assets consist of the following: As of June 30, December 31, 2019 2018 $ $ Prepaid research and development costs 68,386 58,673 Prepaid taxes 13,279 10,479 Interest receivable 3,370 3,096 Other 11,171 9,694 Total 96,206 81,942 Other non-current assets consist of the following: As of June 30, December 31, 2019 2018 $ $ Prepayment of long-term assets 8,179 11,981 Prepayment of facility capacity expansion activities (1) 25,232 25,193 Prepaid VAT 22,936 14,671 Rental deposits and other 3,811 1,823 Total 60,158 53,668 (1) Represents a payment for a facility expansion under a commercial supply agreement. The payment will be credited back to the Company through credits on supply purchases over the life of the supply agreement. Accrued expenses and other payables consist of the following: As of June 30, December 31, 2019 2018 $ $ Compensation related 28,290 35,887 External research and development activities related 46,726 34,588 Commercial activities 11,531 10,433 Individual income tax and other taxes 7,632 8,030 Sales rebates and returns related 2,671 4,749 Professional fees and other 6,211 6,727 Total 103,061 100,414 Other long-term liabilities consist of the following: As of June 30, December 31, 2019 2018 $ $ Deferred government grant income 37,910 37,851 Other 191 1,080 Total 38,101 38,931

Long-term Bank Loans

Long-term Bank Loans	6 Months Ended
	Jun. 30, 2019
Debt Disclosure [Abstract]
Long-term Bank Loans	Long-term Bank Loans On September 2, 2015, BeiGene (Suzhou) Co., Ltd. ("BeiGene (Suzhou)") entered into a loan agreement with Suzhou Industrial Park Biotech Development Co., Ltd. and China Construction Bank to borrow RMB 120,000 at a 7% fixed annual interest rate. The loan is secured by BeiGene (Suzhou)’s equipment with a net carrying amount of $15,647 and the Company’s rights to a PRC patent on a drug candidate. In September 2018, the Company repaid the first tranche of $8,736 (RMB 60,000 ). The remaining loan principal amount outstanding as of June 30, 2019 of $8,740 (RMB 60,000 ) is repayable on September 30, 2019. On April 4, 2018, BeiGene Guangzhou Factory entered into a nine -year loan agreement with China Construction Bank to borrow a RMB denominated loan of RMB 580,000 at a floating interest rate benchmarking RMB loans interest rate of financial institutions in PRC. The loan is secured by BeiGene Guangzhou Factory’s land use right. Interest expense will be paid quarterly until the loan is fully settled. As of June 30, 2019 , the Company has fully drawn down $84,489 (RMB 580,000 ) of this loan, of which $43,704 (RMB 300,000 ) was drawn down during the six months ended June 30, 2019 . The loan interest rate was 4.9% for the six months ended June 30, 2019 , and the maturity dates range from 2021 to 2027. As of June 30, 2019 , the Company has no unused long-term credit availability remaining. Interest expense recognized for the three and six months ended June 30, 2019 was $1,167 and $2,108 , respectively, among which, $738 and $1,379 was capitalized, respectively. Interest expense for the three and six months ended June 30, 2018 was $421 and $752 , respectively.

Shareholder Loan

Shareholder Loan	6 Months Ended
	Jun. 30, 2019
Related Party Transactions [Abstract]
Shareholder Loan	Shareholder Loan On March 7, 2017, BeiGene Biologics entered into the Shareholder Loan Contract with GET, pursuant to which GET agreed to provide a Shareholder Loan of RMB 900,000 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 RMB 900,000 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, into 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 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 RMB 900,000 . 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 involve 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 three and six months ended June 30, 2019 , total interest expense generated from the Shareholder Loan was $2,531 and $5,176 , respectively, among which, $716 and $1,504 was capitalized, respectively. For the three and six months ended June 30, 2018, total interest expense generated from the Shareholder Loan was $2,329 and $5,609 , respectively, among which, $753 and $1,568 was capitalized, respectively.

Product Revenue

Product Revenue	6 Months Ended
	Jun. 30, 2019
Revenue from Contract with Customer [Abstract]
Product Revenue	Product Revenue The Company’s product sales are derived from the sale of ABRAXANE ® , REVLIMID ® , and VIDAZA ® in China under a distribution license from Celgene. The table below presents the Company’s net product sales for the three and six months ended June 30, 2019 and 2018 . Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 $ $ $ $ Product revenue – gross 58,733 31,670 117,269 55,155 Less: Rebates and sales returns (591 ) (244 ) (1,706 ) (479 ) Product revenue – net 58,142 31,426 115,563 54,676 The following table presents the roll-forward of accrued sales rebates and returns for the six months ended June 30, 2019 and June 30, 2018: Sales Rebates and Returns $ Balance as of December 31, 2017 3,997 Accrual 479 Payments (3,789 ) Balance as of June 30, 2018 687 Balance as of December 31, 2018 4,749 Accrual 1,706 Payments (3,784 ) Balance as of June 30, 2019 2,671

Loss Per Share

Loss Per Share	6 Months Ended
	Jun. 30, 2019
Earnings Per Share [Abstract]
Loss Per Share	Loss Per Share Loss per share was calculated as follows: Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 $ $ $ $ Numerator: Net loss attributable to BeiGene, Ltd. (85,570 ) (156,887 ) (253,210 ) (261,483 ) Denominator: Weighted average shares outstanding, basic and diluted 777,509,102 698,506,891 776,137,299 684,586,086 Net loss per share attributable to BeiGene, Ltd., basic and diluted (0.11 ) (0.22 ) (0.33 ) (0.38 ) The effects of all share options, restricted shares and restricted share units were excluded from the calculation of diluted loss per share, as their effect would have been anti-dilutive during the three and six months ended June 30, 2019 and 2018.

Share-Based Compensation Expens

Share-Based Compensation Expense	6 Months Ended
	Jun. 30, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-Based Compensation Expense	Share-Based Compensation Expense 2016 Share Option and Incentive Plan On January 14, 2016, in connection with its U.S. 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 June 30, 2019 , ordinary shares cancelled or forfeited under the 2011 Plan that were carried over to the 2016 Plan totaled 5,144,371 . The 2016 Plan provided 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, 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. In August 2018, in connection with the Hong Kong IPO, the board of directors of the Company approved an amended and restated 2016 Plan to remove this “evergreen” provision and implement other changes required by the HKEx rules. In December 2018, the board of directors approved a second amended and restated 2016 Plan to increase the number of shares authorized for issuance by 38,553,159 ordinary shares, as well as amend the cap on annual compensation to independent directors and make other changes. 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 six months ended June 30, 2019 , the Company granted options for 12,347,790 ordinary shares and restricted share units for 13,169,676 ordinary shares under the 2016 Plan. As of June 30, 2019 , options and restricted share units for ordinary shares outstanding under the 2016 Plan totaled 89,824,182 and 20,846,085 , respectively. 2018 Inducement Equity Plan On June 6, 2018, the board of directors of the Company approved the 2018 Inducement Equity Plan (the “2018 Plan”) and reserved 12,000,000 ordinary shares to be used exclusively for grants of awards to individuals that were not previously employees of the Company or its subsidiaries, as a material inducement to the individual’s entry into employment with the Company or its subsidiaries within the meaning of Rule 5635(c)(4) of the NASDAQ Listing Rules. The 2018 Plan was approved by the board of directors upon recommendation of the compensation committee, without shareholder approval pursuant to Rule 5635(c)(4) of the NASDAQ Listing Rules. The terms and conditions of the 2018 Plan, and the forms of award agreements to be used thereunder, are substantially similar to the 2016 Plan and the forms of award agreements thereunder. In August 2018, in connection with the listing of the Company’s ordinary shares on the HKEx, the board of directors of the Company approved an amended and restated 2018 Plan to implement changes required by the HKEx rules. During the six months ended June 30, 2019 , the Company did not grant any options or restricted share units under the 2018 Plan. As of June 30, 2019 , options and restricted share units for ordinary shares outstanding under the 2018 Plan totaled 79,404 and 3,241,043 , respectively. 2018 Employee Share Purchase Plan On June 6, 2018, the shareholders of the Company approved the 2018 Employee Share Purchase Plan (the “ESPP”). Initially, 3,500,000 ordinary shares of the Company were reserved for issuance under the ESPP. In August 2018, in connection with the Hong Kong IPO, the board of directors of the Company approved an amended and restated ESPP to remove an “evergreen” share replenishment provision originally included in the plan and implement other changes required by the HKEx rules. In December 2018, the shareholders of the Company approved a second amended and restated ESPP to increase the number of shares authorized for issuance by 3,855,315 ordinary shares to 7,355,315 ordinary shares. In June 2019, the board of directors adopted an amendment to revise the eligibility criteria for enrollment in the plan. The ESPP allows eligible employees to purchase the Company’s ordinary shares (including in the form of ADSs) at the end of each offering period, which will generally be six months, at a 15% discount to the market price of the Company’s ADSs at the beginning or the end of each offering period, whichever is lower, using funds deducted from their payroll during the offering period. Eligible employees are able to authorize payroll deductions of up to 10% of their eligible earnings, subject to applicable limitations. On February 28, 2019, the Company issued 154,505 ordinary shares to employees for aggregate proceeds of $1,385 . The purchase price of the shares was $116.49 per ADS, or $8.96 per ordinary share, which was discounted in accordance with the terms of the ESPP from the closing price on NASDAQ on February 28, 2019 of $137.05 per ADS, or $10.54 per ordinary shares. The following table summarizes total share-based compensation expense recognized for the three and six months ended June 30, 2019 and 2018 : Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 $ $ $ $ Research and development 18,154 10,722 33,925 22,774 Selling, general and administrative 14,448 7,919 25,069 13,263 Total 32,602 18,641 58,994 36,037

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income	6 Months Ended
	Jun. 30, 2019
Equity [Abstract]
Accumulated Other Comprehensive Income	Accumulated Other Comprehensive Income The movement of accumulated other comprehensive income was as follows: Unrealized Foreign Currency Gains on Translation Available-for-Sale Adjustments Securities Total $ $ $ Balance as of December 31, 2018 (212 ) 1,738 1,526 Other comprehensive (loss)/ income before reclassifications (3,337 ) 3,392 55 Amounts reclassified from accumulated other comprehensive income — (1,806 ) (1,806 ) Net-current period other comprehensive (loss)/ income (3,337 ) 1,586 (1,751 ) Balance as of June 30, 2019 (3,549 ) 3,324 (225 )

Shareholders_ Equity

Shareholders’ Equity	6 Months Ended
	Jun. 30, 2019
Equity [Abstract]
Shareholders’ Equity	Shareholders’ Equity Follow-on public offerings On August 8, 2018, the Company completed an initial public offering of its ordinary shares on the Hong Kong Stock Exchange and a follow-on public offering under the Company's effective Registration Statement on Form S-3 at a price of $13.76 per ordinary share, or $178.90 per ADS. In this offering, the Company sold 65,600,000 ordinary shares. Net proceeds after deducting underwriting discounts and commissions and offering expenses were $869,709 . On January 22, 2018, the Company completed a follow-on public offering under the Company’s effective Registration Statement on Form S-3 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. Net proceeds from this offering, including the underwriter option, after deducting the underwriting discounts and offering expenses were $757,587 .

Restricted Net Assets

Restricted Net Assets	6 Months Ended
	Jun. 30, 2019
Restricted Net Assets Disclosure [Abstract]
Restricted Net Assets	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 the subsidiary's retained earnings, if any, as determined in accordance with PRC accounting standards and regulations. The results of operations reflected in the condensed 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 three and six months ended June 30, 2019 and 2018 , no appropriation to statutory reserves was made because the PRC subsidiaries had substantial losses during such periods. 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 June 30, 2019 and December 31, 2018 , amounts restricted were the net assets of the Company’s PRC subsidiaries, which amounted to $113,248 and $93,281 , respectively.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Purchase Commitments As of June 30, 2019, the Company had purchase commitments amounting to $134,897 related to minimum purchase requirements for inventory purchased from Celgene and contract manufacturing organizations. Capital commitments The Company had capital commitments amounting to $16,222 for the acquisition of property, plant and equipment as of June 30, 2019

Segment and geographic informat

Segment and geographic information	6 Months Ended
	Jun. 30, 2019
Segment Reporting [Abstract]
Segment and geographic information	Segment and geographic information The Company operates in one segment. 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: Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 $ $ $ $ PRC 58,142 32,926 115,563 56,176 United States 120,383 12,921 133,650 18,962 Other 64,821 6,957 71,966 10,210 Total 243,346 52,804 321,179 85,348

Description of Business, Basi_2

Description of Business, Basis of Presentation and Consolidation and Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of presentation and consolidation	Basis of presentation and consolidation The accompanying condensed consolidated balance sheet as of June 30, 2019 and December 31, 2018 , the condensed consolidated statements of operations and comprehensive loss for the three and six months ended June 30, 2019 and 2018 , the condensed consolidated statements of cash flows for the six months ended June 30, 2019 and 2018 , and the condensed consolidated statements of shareholders' equity for the three and six months ended June 30, 2019 and 2018 , and the related footnote disclosures are unaudited. The accompanying unaudited interim financial statements were prepared in accordance with U.S. generally accepted accounting principles (“GAAP”), including guidance with respect to interim financial information and in conformity with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for annual financial statements. These financial statements should be read in conjunction with the consolidated financial statements and related footnotes included in the Company’s Annual Report. The unaudited condensed consolidated interim financial statements have been prepared on the same basis as the annual financial statements and, in the opinion of management, reflect all normal recurring adjustments, necessary to present a fair statement of the results for the interim periods presented. Results of the operations for the three and six months ended June 30, 2019 are not necessarily indicative of the results expected for the full fiscal year or for any future annual or interim period. The condensed consolidated financial statements include the financial statements of the Company and its subsidiaries. All significant intercompany transactions and balances between the Company and its 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 Co., Ltd. ("BeiGene Biologics") and MapKure, under the voting model and recognizes the minority shareholders' equity interest as a noncontrolling interest in its condensed consolidated financial statements.
Use of estimates	Use of estimates The preparation of the condensed 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 long-lived assets, estimating variable consideration in product sales and collaboration revenue arrangements, estimating the incremental borrowing rate for operating lease liabilities, identifying separate accounting units and the standalone selling price of each performance obligation 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, realizability of deferred tax assets, estimating uncertain tax positions 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.
Recent accounting pronouncements	Recent accounting pronouncements New accounting standards which have been adopted In February 2016, the Financial Accounting Standards Board ("FASB") issued ASU No. 2016-2, Leases . Subsequently, the FASB issued ASU 2018-1, Land Easement Practical Expedient , which provides an optional transition practical expedient for land easements, ASU 2018-10, Codification Improvements to Topic 842, Leases , which clarifies certain aspects of the guidance issued in ASU 2016-2; ASU 2018-11, Leases (Topic 842): Targeted Improvements , which provides an additional transition method and a practical expedient for separating components of a contract for lessors, ASU 2018-20, Leases (Topic 842)- Narrow-Scope Improvements for Lessors , which allows certain accounting policy elections for lessors; and ASU 2019-1, Leases (Topic 842): Codification Improvements , which clarifies certain aspects of the guidance (collectively, the "Lease ASUs"). The Lease ASUs require 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 was effective for interim and annual periods beginning after December 15, 2018, with early adoption permitted. Leases will be classified as finance or operating, with the classification affecting the pattern and classification of expense recognition. The recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee have not significantly changed from previous GAAP. A modified retrospective transition approach is required, applying the new standard to all leases existing at the date of initial adoption. The guidance permits entities to choose to use either its effective date or the beginning of the earliest period presented in the financial statements as its date of initial application. The Company adopted the new standard effective January 1, 2019 using the effective date method and did not restate comparative periods. The Company elected the package of practical expedients permitted under the transition guidance within the new standard, which permits the Company not to reassess under the new standard its prior conclusions about lease identification, lease classification and initial direct costs. Upon adoption, the Company recognized a lease liability of $27,446 , with corresponding right-of-use ("ROU") assets of $25,978 based on the present value of the remaining minimum rental payments under existing operating leases. The difference between the lease liability and right-of-use asset relates to the reversal of existing deferred rent and prepaid rent balances of $1,739 and $271 , respectively. Additionally, the Company reclassified its land use rights of $45,058 to ROU assets upon adoption. The adoption of the standard did not impact the Company’s condensed consolidated statements of operations or cash flows. In February 2018, the FASB issued ASU 2018-02, Income Statement-Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income . This update provides companies the option to reclassify to retained earnings the income tax accounting effects related to items originating in accumulated other comprehensive income ("AOCI") as a result of the U.S. Tax Cuts and Jobs Act ("TCJA") enacted on December 22, 2017. This update was effective in fiscal years, including interim periods, beginning after December 15, 2018, with early adoption permitted. None of the income tax accounting effects of the TCJA related to items that originated in AOCI and thus adopting of this standard did not have any impact on the Company’s condensed consolidated financial statements. Other tax effects of items that originate in AOCI will be removed when the underlying circumstance which gives rise to the tax impact no longer exists, based on an aggregate portfolio approach. Impact of adopted accounting standards The cumulative effect of changes made to the Company’s condensed consolidated January 1, 2019 balance sheet for the adoption of the Lease ASUs were as follows: Balance at Adjustments Balance at December 31, Due to January 1, 2018 Lease ASUs 2019 $ $ $ Assets: Prepaid expenses and other current assets 81,942 (271 ) 81,671 Land use right, net 45,058 (45,058 ) — Operating lease right-of-use assets — 71,036 71,036 Liabilities: Accrued expenses and other payables 100,414 (888 ) 99,526 Current portion of operating lease liabilities — 8,684 8,684 Operating lease liabilities — 18,762 18,762 Other long-term liabilities 38,931 (851 ) 38,080 New accounting standards which have not yet been adopted In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses ("ASU 2016-13"). Subsequently, the FASB issued ASU 2019-05, Financial Instruments- Credit Losses (Topic 326): Targeted Transition Relief . The amendments in ASU 2016-13 update guidance on reporting credit losses for financial assets. These amendments affect loans, debt securities, trade receivables, net investments in leases, off balance sheet credit exposures, reinsurance receivables, and any other financial assets not excluded from the scope that have the contractual right to receive cash. For public business entities that are U.S. SEC filers, ASU 2016-13 is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. The Company is currently evaluating the impact on its financial statements of adopting this guidance. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework- Changes to the Disclosure Requirements for Fair Value Measurement . The update eliminates, modifies, and adds certain disclosure requirements for fair value measurements. This update is effective in fiscal years, including interim periods, beginning after December 15, 2019, and early adoption is permitted. The added disclosure requirements and the modified disclosure on the narrative description of measurement uncertainty should be applied prospectively for only the most recent interim or annual period presented. All other changes to disclosure requirements in this update should be applied retrospectively to all periods presented upon their effective date. The Company is currently evaluating the impact on its financial statements of adopting this guidance. In August 2018, the FASB issued ASU 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract . This update requires a customer in a cloud computing arrangement that is a service contract to follow the internal-use software guidance in ASC 350-40 to determine which implementation costs to defer and recognize as an asset. This update is effective in fiscal years, including interim periods, beginning after December 15, 2019, and early adoption is permitted. This guidance should be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. The Company is currently evaluating the impact on its financial statements of adopting this guidance. In November 2018, the FASB issued ASU 2018-18, Collaborative Arrangements (Topic 808): Clarifying the Interaction between Topic 808 and Topic 606 . This update clarifies that certain transactions between participants in a collaborative arrangement should be accounted for under ASC 606 when the counterparty is a customer and precludes an entity from presenting consideration from a transaction in a collaborative arrangement as revenue from contracts with customers if the counterparty is not a customer for that transaction. The update is effective in fiscal years beginning after December 15, 2019, and interim periods therein, and early adoption is permitted for entities that have adopted ASC 606. This guidance should be applied retrospectively to the date of initial application of Topic 606. The Company is currently evaluating the impact on its financial statements of adopting this guidance. Significant accounting policies For a more complete discussion of the Company’s significant accounting policies and other information, the condensed consolidated financial statements and notes thereto should be read in conjunction with the consolidated financial statements included in the Company’s Annual Report for the year ended December 31, 2018 . Leases The Company determines if an arrangement is a lease at inception. The Company has lease agreements with lease and non-lease components, which are accounted for as a single lease component based on the Company’s policy election to combine lease and non-lease components for its leases. Leases are classified as operating or finance leases in accordance with the recognition criteria in ASC 842-20-25. The Company’s lease portfolio consists entirely of operating leases as of June 30, 2019 . The Company’s leases do not contain any material residual value guarantees or material restrictive covenants. At the commencement date of a lease, the Company determines the classification of the lease based on the relevant factors present and records a ROU asset and lease liability. ROU assets represent the right to use an underlying asset for the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. ROU assets and lease liabilities are calculated as the present value of the lease payments not yet paid. Variable lease payments not dependent on an index or rate are excluded from the ROU asset and lease liability calculations and are recognized in expense in the period which the obligation for those payments is incurred. As the rate implicit in the Company’s leases is not typically readily available, the Company uses an incremental borrowing rate based on the information available at the lease commencement date in determining the present value of lease payments. This incremental borrowing rate reflects the fixed rate at which the Company could borrow on a collateralized basis the amount of the lease payments in the same currency, for a similar term, in a similar economic environment. ROU assets include any lease prepayments and are reduced by lease incentives. Operating lease expense for lease payments is recognized on a straight-line basis over the lease term. Lease terms are based on the non-cancelable term of the lease and may contain options to extend the lease when it is reasonably certain that the Company will exercise that option. Operating leases are included in operating lease right-of-use assets and lease liabilities on the condensed consolidated balance sheet. Lease liabilities that become due within one year of the balance sheet date are classified as current liabilities. Leases with an initial lease term of 12 months or less are not recorded on the condensed consolidated balance sheet. Lease expense for these leases is recognized on a straight-line basis over the lease term. Land Use Rights All land in the People's Republic of China ("PRC") is owned by the PRC government. The PRC government may sell land use rights for a specified period of time. Land use rights represent operating leases in accordance with ASC 842. The purchase price of land use rights represents lease prepayments to the PRC government and is recorded as an operating lease ROU asset on the balance sheet. The ROU asset is amortized over the remaining lease term. In 2017, the Company acquired a land use right from the local Bureau of Land and Resources in Guangzhou for the purpose of constructing and operating the biologics manufacturing facility in Guangzhou. In 2019, the Company acquired a second Guangzhou land use right from the local Bureau of Land and Resources in Guangzhou. Both Guangzhou land use rights are being amortized over the respective terms of the land use rights, which are each 50 years . In 2018, the Company acquired a second land use right in conjunction with the Innerway asset acquisition (see Note 4). The land use right is being amortized over the term of the land use right, which is 36 years . Except for the changes to the Company’s significant accounting policies related to the adoption of the Lease ASUs, there have been no other material changes to the Company’s significant accounting policies as of and for the three and six months ended June 30, 2019 , as compared to the significant accounting policies described in the Annual Report.

Description of Business, Basi_3

Description of Business, Basis of Presentation and Consolidation and Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of cumulative effect of changed made to balance sheet	The cumulative effect of changes made to the Company’s condensed consolidated January 1, 2019 balance sheet for the adoption of the Lease ASUs were as follows: Balance at Adjustments Balance at December 31, Due to January 1, 2018 Lease ASUs 2019 $ $ $ Assets: Prepaid expenses and other current assets 81,942 (271 ) 81,671 Land use right, net 45,058 (45,058 ) — Operating lease right-of-use assets — 71,036 71,036 Liabilities: Accrued expenses and other payables 100,414 (888 ) 99,526 Current portion of operating lease liabilities — 8,684 8,684 Operating lease liabilities — 18,762 18,762 Other long-term liabilities 38,931 (851 ) 38,080

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2019
Fair Value Disclosures [Abstract]
Schedule of assets measured at fair value on a recurring basis	The following tables present the Company’s financial assets and liabilities measured and recorded at fair value on a recurring basis using the above input categories as of June 30, 2019 and December 31, 2018 : Quoted Price in Active Significant Market for Other Significant Identical Observable Unobservable Assets Inputs Inputs As of June 30, 2019 (Level 1) (Level 2) (Level 3) $ $ $ Short-term investments (Note 5): U.S. treasury securities 605,015 — — U.S. agency securities 13,788 — — Cash equivalents U.S. treasury securities 272,945 — — Money market funds 100,797 — — Total 992,545 — — Quoted Price in Active Significant Market for Other Significant Identical Observable Unobservable Assets Inputs Inputs As of December 31, 2018 (Level 1) (Level 2) (Level 3) $ $ $ Short-term investments (Note 5): U.S. treasury securities 1,068,509 — — Cash equivalents Money market funds 159,810 — — Total 1,228,319 — —

Research and Development Coll_2

Research and Development Collaborative Arrangements (Tables)	6 Months Ended
	Jun. 30, 2019
Research and Development [Abstract]
Schedule of total collaboration revenue recognized	The following table summarizes total collaboration revenue recognized for the three and six months ended June 30, 2019 and 2018 : Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 $ $ $ $ Reimbursement of research and development costs 9,460 18,175 27,634 25,730 Research and development service revenue 25,744 3,203 27,982 4,942 Other 150,000 — 150,000 — Total 185,204 21,378 205,616 30,672 three and six months ended June 30, 2019 and 2018 . Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 $ $ $ $ Product revenue – gross 58,733 31,670 117,269 55,155 Less: Rebates and sales returns (591 ) (244 ) (1,706 ) (479 ) Product revenue – net 58,142 31,426 115,563 54,676

Business Combinations and Ass_2

Business Combinations and Asset Acquisitions (Tables)	6 Months Ended
	Jun. 30, 2019
Business Combinations [Abstract]
Purchase price allocation	The total cost of the transaction of $38,865 , which includes transaction costs of $211 , was allocated based on the relative fair values of the net assets acquired, as follows: Amount Land use right $ 33,783 Building 15,874 Deferred tax liability (11,221 ) Other 429 Total cost 38,865

Restricted Cash and Short-ter_2

Restricted Cash and Short-term Investments (Tables)	6 Months Ended
	Jun. 30, 2019
Investments, Debt and Equity Securities [Abstract]
Schedule of short-term investments	Short-term investments as of June 30, 2019 consisted of the following available-for-sale debt securities: Gross Gross Fair Value Amortized Unrealized Unrealized (Net Carrying Cost Gains Losses Amount) $ $ $ $ U.S. treasury securities 601,824 3,191 — 605,015 U.S. agency securities 13,704 84 — 13,788 Total 615,528 3,275 — 618,803 Short-term investments as of December 31, 2018 consisted of the following available-for-sale debt securities: Gross Gross Fair Value Amortized Unrealized Unrealized (Net Carrying Cost Gains Losses Amount) $ $ $ $ U.S. treasury securities 1,066,770 1,802 63 1,068,509 Total 1,066,770 1,802 63 1,068,509

Property, plant and equipment (

Property, plant and equipment (Tables)	6 Months Ended
	Jun. 30, 2019
Property, Plant and Equipment [Abstract]
Schedule of components of property and equipment	Property, plant and equipment are recorded at cost and consisted of the following: As of June 30, December 31, 2019 2018 $ $ Laboratory equipment 26,765 22,636 Leasehold improvements 19,813 18,048 Building 15,860 15,857 Manufacturing equipment 17,481 16,048 Office equipment 3,355 2,216 Electronic equipment 1,503 1,229 Computer software 3,333 1,262 Property, plant and equipment, at cost 88,110 77,296 Less accumulated depreciation (26,159 ) (19,722 ) Construction in progress 150,721 99,487 Property, plant and equipment, net 212,672 157,061

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jun. 30, 2019
Leases [Abstract]
Components of Lease Expense	Other supplemental information related to leases is summarized below: Six months ended June 30, 2019 $ Operating cash flows used in operating leases 5,730 ROU assets obtained in exchange for new operating lease liabilities 1,917 As of June 30, 2019 $ Weighted-average remaining lease term (years) 3 Weighted-average discount rate 7.86 % The components of lease expense were as follows: Three Months Ended Six Months Ended June 30, June 30, 2019 2019 $ $ Operating lease cost 3,147 6,522 Variable lease cost 587 884 Short-term lease cost 252 386 Total lease cost 3,986 7,792
Supplemental Balance Sheet Information	Supplemental balance sheet information related to leases was as follows: As of June 30, 2019 $ Operating lease right-of-use assets 26,802 Land use rights, net 47,838 Total operating lease right-of-use assets 74,640 Current portion of operating lease liabilities 9,167 Operating lease liabilities 18,662 Total lease liabilities 27,829
Operating Lease Maturity Schedule	Maturities of operating lease liabilities are as follows (1): $ Six months ending December 31, 2019 5,518 Year ending December 31, 2020 11,251 Year ending December 31, 2021 8,784 Year ending December 31, 2022 4,439 Year ending December 31, 2023 1,445 Thereafter 105 Total lease payments 31,542 Less imputed interest (3,713 ) Present value of lease liabilities 27,829 (1) As of June 30, 2019 , the Company has additional operating leases for office facilities that have not yet commenced of $3,605 . These operating leases will commence during the fiscal year 2019 with lease terms of up to three years .
Schedule of future minimum payments under non-cancelable operating leases	The undiscounted future minimum payments under non-cancelable operating leases as of December 31, 2018, prior to the adoption of the Lease ASUs was as follows: $ Year ending December 31: 2019 10,752 2020 9,972 2021 7,805 2022 3,923 2023 and thereafter 1,357 Total 33,809

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible assets outstanding	Intangible assets as of June 30, 2019 and December 31, 2018 are summarized as follows: As of June 30, 2019 December 31, 2018 Gross Gross carrying Accumulated Intangible carrying Accumulated Intangible amount amortization assets, net amount amortization assets, net $ $ $ $ $ $ Finite-lived intangible assets: Product distribution rights 7,500 (1,375 ) 6,125 7,500 (1,000 ) 6,500 Trading license 816 (432 ) 384 816 (144 ) 672 Total finite-lived intangible assets 8,316 (1,807 ) 6,509 8,316 (1,144 ) 7,172

Supplemental Balance Sheet In_2

Supplemental Balance Sheet Information (Tables)	6 Months Ended
	Jun. 30, 2019
Balance Sheet Related Disclosures [Abstract]
Schedule of prepaid expenses and other current assets	Prepaid expenses and other current assets consist of the following: As of June 30, December 31, 2019 2018 $ $ Prepaid research and development costs 68,386 58,673 Prepaid taxes 13,279 10,479 Interest receivable 3,370 3,096 Other 11,171 9,694 Total 96,206 81,942
Schedule of other non-current assets	Other non-current assets consist of the following: As of June 30, December 31, 2019 2018 $ $ Prepayment of long-term assets 8,179 11,981 Prepayment of facility capacity expansion activities (1) 25,232 25,193 Prepaid VAT 22,936 14,671 Rental deposits and other 3,811 1,823 Total 60,158 53,668 (1) Represents a payment for a facility expansion under a commercial supply agreement. The payment will be credited back to the Company through credits on supply purchases over the life of the supply agreement.
Schedule of accrued expenses and other payables	Accrued expenses and other payables consist of the following: As of June 30, December 31, 2019 2018 $ $ Compensation related 28,290 35,887 External research and development activities related 46,726 34,588 Commercial activities 11,531 10,433 Individual income tax and other taxes 7,632 8,030 Sales rebates and returns related 2,671 4,749 Professional fees and other 6,211 6,727 Total 103,061 100,414
Schedule of other long-term liabilities	Other long-term liabilities consist of the following: As of June 30, December 31, 2019 2018 $ $ Deferred government grant income 37,910 37,851 Other 191 1,080 Total 38,101 38,931

Product Revenue (Tables)

Product Revenue (Tables)	6 Months Ended
	Jun. 30, 2019
Revenue from Contract with Customer [Abstract]
Schedule of net product sales	The following table summarizes total collaboration revenue recognized for the three and six months ended June 30, 2019 and 2018 : Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 $ $ $ $ Reimbursement of research and development costs 9,460 18,175 27,634 25,730 Research and development service revenue 25,744 3,203 27,982 4,942 Other 150,000 — 150,000 — Total 185,204 21,378 205,616 30,672 three and six months ended June 30, 2019 and 2018 . Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 $ $ $ $ Product revenue – gross 58,733 31,670 117,269 55,155 Less: Rebates and sales returns (591 ) (244 ) (1,706 ) (479 ) Product revenue – net 58,142 31,426 115,563 54,676
Schedule of accrued sales rebates and returns	The following table presents the roll-forward of accrued sales rebates and returns for the six months ended June 30, 2019 and June 30, 2018: Sales Rebates and Returns $ Balance as of December 31, 2017 3,997 Accrual 479 Payments (3,789 ) Balance as of June 30, 2018 687 Balance as of December 31, 2018 4,749 Accrual 1,706 Payments (3,784 ) Balance as of June 30, 2019 2,671

Loss Per Share (Tables)

Loss Per Share (Tables)	6 Months Ended
	Jun. 30, 2019
Earnings Per Share [Abstract]
Schedule of the calculation of basic and diluted net (loss) income per ordinary share	Loss per share was calculated as follows: Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 $ $ $ $ Numerator: Net loss attributable to BeiGene, Ltd. (85,570 ) (156,887 ) (253,210 ) (261,483 ) Denominator: Weighted average shares outstanding, basic and diluted 777,509,102 698,506,891 776,137,299 684,586,086 Net loss per share attributable to BeiGene, Ltd., basic and diluted (0.11 ) (0.22 ) (0.33 ) (0.38 )

Share-Based Compensation Expe_2

Share-Based Compensation Expense (Tables)	6 Months Ended
	Jun. 30, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of total compensation cost recognized	The following table summarizes total share-based compensation expense recognized for the three and six months ended June 30, 2019 and 2018 : Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 $ $ $ $ Research and development 18,154 10,722 33,925 22,774 Selling, general and administrative 14,448 7,919 25,069 13,263 Total 32,602 18,641 58,994 36,037

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Tables)	6 Months Ended
	Jun. 30, 2019
Equity [Abstract]
Schedule of accumulated other comprehensive income	The movement of accumulated other comprehensive income was as follows: Unrealized Foreign Currency Gains on Translation Available-for-Sale Adjustments Securities Total $ $ $ Balance as of December 31, 2018 (212 ) 1,738 1,526 Other comprehensive (loss)/ income before reclassifications (3,337 ) 3,392 55 Amounts reclassified from accumulated other comprehensive income — (1,806 ) (1,806 ) Net-current period other comprehensive (loss)/ income (3,337 ) 1,586 (1,751 ) Balance as of June 30, 2019 (3,549 ) 3,324 (225 )

Segment and geographic inform_2

Segment and geographic information (Tables)	6 Months Ended
	Jun. 30, 2019
Segment Reporting [Abstract]
Schedule of net product revenues by geographic area	Total net revenues by geographic area are presented as follows: Three Months Ended Six Months Ended June 30, June 30, 2019 2018 2019 2018 $ $ $ $ PRC 58,142 32,926 115,563 56,176 United States 120,383 12,921 133,650 18,962 Other 64,821 6,957 71,966 10,210 Total 243,346 52,804 321,179 85,348

Description of Business, Basi_4

Description of Business, Basis of Presentation and Consolidation and Significant Accounting Policies - Narratives (Details) - USD ($) $ in Thousands	Aug. 08, 2018	Jan. 22, 2018	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018	Dec. 31, 2017
Organization
Present value of lease liabilities			$ 27,829
Operating lease right-of-use assets			74,640	$ 71,036
Prepaid expenses and other current assets			96,206	81,671	$ 81,942
Land use right, net					$ 45,058
Land use rights, net
Organization
Operating lease right-of-use assets			$ 47,838
Land use rights, net | Manufacturing facility in Guangzhou
Organization
Lease term			48 years		36 years	50 years
Building
Organization
Operating lease right-of-use assets			$ 26,802
Lease term			5 years
ASU 2016-02
Organization
Present value of lease liabilities				27,446
Operating lease right-of-use assets				71,036
Deferred rent				(1,739)
Prepaid expenses and other current assets				(271)
Land use right, net				(45,058)
ASU 2016-02 | Non- land use rights
Organization
Operating lease right-of-use assets				$ 25,978
Follow-on public offering
Organization
Net proceeds	$ 869,709	$ 757,587

Description of Business, Basi_5

Description of Business, Basis of Presentation and Consolidation and Significant Accounting Policies - Recent Accounting Pronouncements - Leases (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Assets
Prepaid expenses and other current assets	$ 96,206	$ 81,671	$ 81,942
Land use right, net			45,058
Operating lease right-of-use assets	74,640	71,036
Liabilities:
Accrued expenses and other payables	103,061	99,526	100,414
Current portion of operating lease liabilities	9,167	8,684
Operating lease liabilities	18,662	18,762
Other long-term liabilities	$ 38,101	38,080	$ 38,931
ASU 2016-02
Assets
Prepaid expenses and other current assets		(271)
Land use right, net		(45,058)
Operating lease right-of-use assets		71,036
Liabilities:
Accrued expenses and other payables		(888)
Current portion of operating lease liabilities		8,684
Operating lease liabilities		18,762
Other long-term liabilities		$ (851)

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
U.S. treasury securities
Assets:
Available-for-sale securities	$ 605,015,000	$ 1,068,509,000
U.S. agency securities
Assets:
Available-for-sale securities	13,788,000
Recurring basis
Liabilities:
Liabilities measured and recorded at fair value	0	0
Recurring basis | (Level 1)
Assets:
Total	992,545,000	1,228,319,000
Recurring basis | (Level 1) | Money market funds
Assets:
Cash equivalents	100,797,000	159,810,000
Recurring basis | (Level 1) | U.S. treasury securities
Assets:
Available-for-sale securities	605,015,000	1,068,509,000
Cash equivalents	272,945,000
Recurring basis | (Level 1) | U.S. agency securities
Assets:
Available-for-sale securities	13,788,000
Recurring basis | (Level 2)
Assets:
Total	0	0
Recurring basis | (Level 2) | Money market funds
Assets:
Cash equivalents	0	0
Recurring basis | (Level 2) | U.S. treasury securities
Assets:
Available-for-sale securities	0	0
Cash equivalents	0
Recurring basis | (Level 2) | U.S. agency securities
Assets:
Available-for-sale securities	0
Recurring basis | (Level 3)
Assets:
Total	0	0
Recurring basis | (Level 3) | Money market funds
Assets:
Cash equivalents	0	0
Recurring basis | (Level 3) | U.S. treasury securities
Assets:
Available-for-sale securities	0	$ 0
Cash equivalents	0
Recurring basis | (Level 3) | U.S. agency securities
Assets:
Available-for-sale securities	$ 0

Research and Development Coll_3

Research and Development Collaborative Arrangements - Tabular Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Revenues
Revenues	$ 243,346	$ 52,804	$ 321,179	$ 85,348
Collaboration
Revenues
Revenues	185,204	21,378	205,616	30,672
Reimbursement of research and development costs
Revenues
Revenues	9,460	18,175	27,634	25,730
Research and development service revenue
Revenues
Revenues	25,744	3,203	27,982	4,942
Other
Revenues
Revenues	$ 150,000	$ 0	$ 150,000	$ 0

Research and Development Coll_4

Research and Development Collaborative Arrangements - Additional Information Narratives (Details) - USD ($) $ in Thousands	Apr. 09, 2019	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Research and Development Arrangement, Contract to Perform for Others
Revenues		$ 243,346	$ 52,804	$ 321,179	$ 85,348
BioAtla LLC
Research and Development Arrangement, Contract to Perform for Others
Upfront payments for collaboration	$ 20,000
Collaboration revenue
Research and Development Arrangement, Contract to Perform for Others
Revenues		$ 185,204	21,378	$ 205,616	30,672
Deferred revenue recognized			1,703		$ 3,442
Collaboration research and development service milestone payment
Research and Development Arrangement, Contract to Perform for Others
Revenues			$ 1,500

Business Combinations and Ass_3

Business Combinations and Asset Acquisitions - BeiGene Pharmaceuticals (Guangzhou) Co., Limited (Details) - BeiGene Guangzhou - BeiGene Pharmaceuticals (Guangzhou) Co., Limited $ in Thousands	Sep. 21, 2018USD ($)
Business Acquisition
Voting interest acquired from asset acquisition (percent)	100.00%
Transaction costs	$ 59
Finite-lived intangible asset acquired	816
Deferred tax liability	204
Trading license
Business Acquisition
Payments to acquire intangible assets	$ 612

Business Combinations and Ass_4

Business Combinations and Asset Acquisitions - Beijing Innerway Bio-tech Co., Ltd (Details) - Beigene HK - Beijing Innerway Bio-tech Co., Ltd $ in Thousands	Oct. 04, 2018USD ($)
Business Combination
Voting interest acquired from asset acquisition (percent)	100.00%
Cash paid to acquire business	$ 38,654
Total cost	38,865
Transaction costs	$ 211

Business Combinations and Ass_5

Business Combinations and Asset Acquisitions - Asset Acquisition (Details) - Beigene HK - Beijing Innerway Bio-tech Co., Ltd $ in Thousands	Oct. 04, 2018USD ($)
Purchase Price Allocation
Land use right	$ 33,783
Building	15,874
Deferred tax liability	(11,221)
Other	429
Total cost	$ 38,865

Restricted Cash and Short-ter_3

Restricted Cash and Short-term Investments - Restricted Cash (Details) $ in Thousands	Jun. 30, 2019USD ($)
Subsidiaries | BeiGene Guangzhou Biologics Manufacturing Co., Ltd. (BeiGene Guangzhou Factory)
Restricted Cash
Restricted cash	$ 23,728

Restricted Cash and Short-ter_4

Restricted Cash and Short-term Investments - Tabular Disclosure (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Short-term investments
Short-term investments, amortized cost	$ 615,528	$ 1,066,770
Short-term investments, gross unrealized gains	3,275	1,802
Short-term investments, gross unrealized losses	0	63
Short-term investments	618,803	1,068,509
U.S. treasury securities
Short-term investments
Available-for-sale securities, amortized cost	601,824	1,066,770
Available-for-sale securities, gross unrealized gains	3,191	1,802
Available-for-sale securities. gross unrealized losses	0	63
Available-for-sale securities	605,015	$ 1,068,509
U.S. agency securities
Short-term investments
Available-for-sale securities, amortized cost	13,704
Available-for-sale securities, gross unrealized gains	84
Available-for-sale securities. gross unrealized losses	0
Available-for-sale securities	$ 13,788

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Inventories	$ 49,048	$ 16,242

Property, plant and equipment -

Property, plant and equipment - Tabular Disclosure (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Property and equipment
Property, plant and equipment, at cost	$ 88,110	$ 77,296
Less accumulated depreciation	(26,159)	(19,722)
Property, plant and equipment, net	212,672	157,061
Laboratory equipment
Property and equipment
Property, plant and equipment, at cost	26,765	22,636
Leasehold improvements
Property and equipment
Property, plant and equipment, at cost	19,813	18,048
Building
Property and equipment
Property, plant and equipment, at cost	15,860	15,857
Manufacturing equipment
Property and equipment
Property, plant and equipment, at cost	17,481	16,048
Office equipment
Property and equipment
Property, plant and equipment, at cost	3,355	2,216
Electronic equipment
Property and equipment
Property, plant and equipment, at cost	1,503	1,229
Computer software
Property and equipment
Property, plant and equipment, at cost	3,333	1,262
Construction in progress
Property and equipment
Property, plant and equipment, at cost	$ 150,721	$ 99,487

Property, plant and equipment_2

Property, plant and equipment - Construction in Progress (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Property and equipment
Property, plant and equipment, at cost	$ 88,110	$ 77,296
Construction in progress
Property and equipment
Property, plant and equipment, at cost	$ 150,721	$ 99,487

Property, plant and equipment_3

Property, plant and equipment - Depreciation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Property and equipment
Depreciation expense	$ 3,363	$ 2,099	$ 6,448	$ 4,083

Manufacturing Facility in Gua_2

Manufacturing Facility in Guangzhou (Details) $ in Thousands	May 04, 2017CNY (¥)	Apr. 14, 2017CNY (¥)	Apr. 13, 2017CNY (¥)	Mar. 07, 2017CNY (¥)asset	Dec. 31, 2017	Jun. 30, 2019USD ($)	Jun. 30, 2018USD ($)	Dec. 31, 2018USD ($)
Organization
Capital contribution from noncontrolling interest | $						$ 4,000	$ 0
Cash and cash equivalents | $						$ 918,948	$ 438,420	$ 712,937
Shareholder Loan | Convertible Debt | Investor
Organization
Face amount				¥ 900,000,000
Shareholder loan		¥ 900,000,000
BeiGene Biologics Co., Ltd. (BeiGene Biologics)
Organization
Ownership percentage immediately after transaction (as a percent)						95.00%
BeiGene (Hong Kong) Co., Limited.(“BeiGene HK”)
Organization
Cash capital contribution, agreed amount				¥ 200,000,000
Minimum number of biologics assets to be contributed | asset				1
Cash capital contribution	¥ 2,415,000		¥ 137,830,000
BeiGene (Hong Kong) Co., Limited.(“BeiGene HK”) | BeiGene Biologics Co., Ltd. (BeiGene Biologics)
Organization
Ownership percentage immediately after transaction (as a percent)				95.00%
BeiGene (Hong Kong) Co., Limited.(“BeiGene HK”) | BeiGene (Shanghai) Co., Ltd. (“BeiGene (Shanghai)”)
Organization
Ownership percentage immediately after transaction (as a percent)					95.00%
Ownership percentage immediately after transaction (as a percent)					100.00%
GET
Organization
Cash capital contribution, agreed amount				¥ 100,000,000
Capital contribution from noncontrolling interest		100,000,000
GET | BeiGene Biologics Co., Ltd. (BeiGene Biologics)
Organization
Ownership percentage immediately after transaction (as a percent)						5.00%
Minority interest in investment (as a percent)				5.00%
BeiGene Biologics Co., Ltd. (BeiGene Biologics)
Organization
Cash and cash equivalents | $						$ 137,053
Restricted cash | $						$ 23,240
BeiGene Biologics Co., Ltd. (BeiGene Biologics) | Shareholder Loan | Convertible Debt | Investor
Organization
Face amount				¥ 900,000,000
Shareholder loan		¥ 900,000,000

Leases - Narratives (Details)

Leases - Narratives (Details)	Jun. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Building
Lessee, Lease
Lease term	5 years
Land use rights, net | Manufacturing facility in Guangzhou
Lessee, Lease
Lease term	48 years	36 years	50 years
Land use rights, net | Manufacturing Facility in Guangzhou 2
Lessee, Lease
Lease term	50 years
Land use rights, net | Office facility in Changping
Lessee, Lease
Lease term	35 years

Leases - Lease Expense (Details

Leases - Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Leases [Abstract]
Operating lease cost	$ 3,147		$ 6,522
Variable lease cost	587		884
Short-term lease cost	252		386
Total lease cost	$ 3,986		$ 7,792
Operating lease expense		$ 2,217		$ 3,870

Leases - Supplemental Balance S

Leases - Supplemental Balance Sheet (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Jan. 01, 2019
Lessee, Lease
Operating lease right-of-use assets	$ 74,640	$ 71,036
Current portion of operating lease liabilities	9,167	8,684
Operating lease liabilities	18,662	$ 18,762
Total lease liabilities	27,829
Operating lease right-of-use assets
Lessee, Lease
Operating lease right-of-use assets	26,802
Land use rights, net
Lessee, Lease
Operating lease right-of-use assets	$ 47,838

Leases - Operating Lease Maturi

Leases - Operating Lease Maturity Schedule (Details) $ in Thousands	Jun. 30, 2019USD ($)
Leases [Abstract]
Six months ending December 31, 2019	$ 5,518
Year ending December 31, 2020	11,251
Year ending December 31, 2021	8,784
Year ending December 31, 2022	4,439
Year ending December 31, 2023	1,445
Thereafter	105
Total lease payments	31,542
Less imputed interest	(3,713)
Present value of lease liabilities	27,829
Operating leases for office facilities that have not yet commenced	$ 3,605
Operating leases for office facilities that have not yet commenced (term)	3 years

Leases - Other Supplemental Inf

Leases - Other Supplemental Information (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2019USD ($)
Leases [Abstract]
Operating cash flows used in operating leases	$ 5,730
ROU assets obtained in exchange for new operating lease liabilities	$ 1,917
Weighted-average remaining lease term (years)	3 years
Weighted-average discount rate (percent)	7.86%

Leases - Schedule of Non-cancel

Leases - Schedule of Non-cancelable Lease Payments (Details) $ in Thousands	Dec. 31, 2018USD ($)
Leases [Abstract]
2019	$ 10,752
2020	9,972
2021	7,805
2022	3,923
2023 and thereafter	1,357
Total	$ 33,809

Intangible Assets - Intangible

Intangible Assets - Intangible Assets Outstanding (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Intangible assets
Gross carrying amount	$ 8,316	$ 8,316
Accumulated amortization	(1,807)	(1,144)
Intangible assets, net	6,509	7,172
Product distribution rights
Intangible assets
Gross carrying amount	7,500	7,500
Accumulated amortization	(1,375)	(1,000)
Intangible assets, net	6,125	6,500
Trading license
Intangible assets
Gross carrying amount	816	816
Accumulated amortization	(432)	(144)
Intangible assets, net	$ 384	$ 672

Intangible Assets - Useful Life

Intangible Assets - Useful Life (Details)	6 Months Ended
	Jun. 30, 2019
Product distribution rights
Other intangible assets
Useful life	10 years

Intangible Assets - Amortizatio

Intangible Assets - Amortization Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Intangible assets
Amortization expense	$ 332	$ 187	$ 663	$ 375

Intangible Assets - Expected Am

Intangible Assets - Expected Amortization Expense (Details) $ in Thousands	Jun. 30, 2019USD ($)
Expected amortization expense
Remainder of 2019	$ 663
2020	846
2021	750
2022	750
2023	750
2024 and thereafter	$ 2,750

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Income taxes
Income tax (expense) benefit	$ (2,129)	$ 3,368	$ (2,648)	$ 6,780
Unrecognized tax benefits	2,870		2,870
Increase in uncertain tax position	$ 311		$ 575

Supplemental Balance Sheet In_3

Supplemental Balance Sheet Information - Prepaid expenses and other current assets (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Prepaid expenses and other current assets:
Prepaid research and development costs	$ 68,386		$ 58,673
Prepaid taxes	13,279		10,479
Interest receivable	3,370		3,096
Other	11,171		9,694
Total	$ 96,206	$ 81,671	$ 81,942

Supplemental Balance Sheet In_4

Supplemental Balance Sheet Information - Other non-current assets (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Other non-current assets:
Prepayment of long-term assets	$ 8,179	$ 11,981
Prepayment of facility capacity expansion activities	25,232	25,193
Prepaid VAT	22,936	14,671
Rental deposits and other	3,811	1,823
Total	$ 60,158	$ 53,668

Supplemental Balance Sheet In_5

Supplemental Balance Sheet Information - Accrued expenses and other payables (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Accrued expenses and other payables
Compensation related	$ 28,290		$ 35,887
External research and development activities related	46,726		34,588
Commercial activities	11,531		10,433
Individual income tax and other taxes	7,632		8,030
Sales rebates and returns related	2,671		4,749
Professional fees and other	6,211		6,727
Total	$ 103,061	$ 99,526	$ 100,414

Supplemental Balance Sheet In_6

Supplemental Balance Sheet Information - Other long-term liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Other long-term liabilities
Deferred government grant income	$ 37,910		$ 37,851
Other	191		1,080
Total	$ 38,101	$ 38,080	$ 38,931

Long-term Bank Loans (Details)

Long-term Bank Loans (Details) $ in Thousands	Apr. 04, 2018CNY (¥)	Sep. 30, 2018USD ($)	Sep. 30, 2018CNY (¥)	Jun. 30, 2019USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2019CNY (¥)	Jun. 30, 2018USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2019CNY (¥)	Jun. 30, 2019CNY (¥)	Sep. 02, 2015CNY (¥)
Long-term bank loan
Proceeds from long-term loan						$ 43,704		$ 42,315
Loans Payable | Long-term Bank Loan, September 2, 2015
Long-term bank loan
Face amount | ¥												¥ 120,000,000
Fixed annual interest rate (as a percent)												7.00%
Loan security				$ 15,647		15,647			$ 15,647
Repayment of long-term loan		$ 8,736	¥ 60,000,000
Loan amount repayable on September 30, 2019				8,740		8,740			8,740		¥ 60,000,000
Loans Payable | Long Term Bank Loan April 4, 2018
Long-term bank loan
Face amount | ¥	¥ 580,000,000
Debt instrument term (in years)	9 years
Proceeds from long-term loan						$ 43,704	¥ 300,000,000		$ 84,489	¥ 580,000,000
Interest rate (as a percent)						4.90%	4.90%
Interest capitalized				738		$ 1,379
Interest expense				$ 1,167	$ 421	$ 2,108		$ 752

Shareholder Loan (Details)

Shareholder Loan (Details) - Shareholder Loan - Investor - Convertible Debt $ in Thousands	Apr. 14, 2017CNY (¥)	Mar. 07, 2017CNY (¥)	Jun. 30, 2019USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2018USD ($)
Shareholder Loan
Face amount | ¥		¥ 900,000,000
Shareholder loan | ¥	¥ 900,000,000
Shareholder loan interest rate (as a percent)		8.00%
Debt instrument term (in years)	72 months
Interest expense incurred due to a related party | $			$ 2,531	$ 2,329	$ 5,176	$ 5,609
Interest capitalized | $			$ 716	$ 753	$ 1,504	$ 1,568

Product Revenue - Product Sales

Product Revenue - Product Sales (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Revenues
Product revenue – net	$ 243,346	$ 52,804	$ 321,179	$ 85,348
Product
Revenues
Product revenue – gross	58,733	31,670	117,269	55,155
Less: Rebates and sales returns	(591)	(244)	(1,706)	(479)
Product revenue – net	$ 58,142	$ 31,426	$ 115,563	$ 54,676

Product Revenue - Accrued Sales

Product Revenue - Accrued Sales Rebates and Returns (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Accrued Sales Rebates and Returns
Beginning balance	$ 4,749
Ending balance	2,671
Product
Accrued Sales Rebates and Returns
Beginning balance	4,749	$ 3,997
Accrual	1,706	479
Payments	(3,784)	(3,789)
Ending balance	$ 2,671	$ 687

Loss Per Share (Details)

Loss Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Numerator:
Net loss attributable to BeiGene, Ltd.	$ (85,570)	$ (156,887)	$ (253,210)	$ (261,483)
Denominator:
Weighted-average shares outstanding, basic and diluted (shares)	777,509,102	698,506,891	776,137,299	684,586,086
Net loss per share attributable to BeiGene, Ltd., basic and diluted (in dollars per share)	$ (0.11)	$ (0.22)	$ (0.33)	$ (0.38)

Share-Based Compensation Expe_3

Share-Based Compensation Expense - Share Options and Incentive Plan (Details) - USD ($) $ / shares in Units, $ in Thousands	Feb. 28, 2019	Jun. 06, 2018	Dec. 31, 2018	Jun. 30, 2019	Jan. 14, 2016
2016 Plan
Share-based compensation
Number of shares reserved and available for issuance (in shares)					65,029,595
Automatic annual increase in shares reserved and available for issuance as a percentage to outstanding number of shares (as a percent)				5.00%
Increase in ordinary shares authorized (in shares)			38,553,159
2016 Plan | Share options
Share-based compensation
Granted (in shares)				12,347,790
Number of options outstanding (in shares)				89,824,182
2016 Plan | Restricted Share Units (RSUs)
Share-based compensation
Granted (in shares)				13,169,676
Number of options outstanding (in shares)				20,846,085
2011 Plan
Share-based compensation
Shares cancelled or forfeited (in shares)				5,144,371
2018 Plan
Share-based compensation
Number of shares reserved and available for issuance (in shares)		12,000,000
2018 Plan | Share options
Share-based compensation
Number of options outstanding (in shares)				79,404
2018 Plan | Restricted Share Units (RSUs)
Share-based compensation
Number of options outstanding (in shares)				3,241,043
ESPP
Share-based compensation
Number of shares reserved and available for issuance (in shares)		3,500,000	7,355,315
Increase in ordinary shares authorized (in shares)			3,855,315
Discount on purchase price of common stock (as a percent)			15.00%
Maximum percentage of eligible earnings as after-tax withholdings to purchase ordinary shares (as a percent)		10.00%
Shares issued in period ( in shares)	154,505
Proceeds from shares issued	$ 1,385
Share prices of ADS shares issues (in dollars per share)	$ 116.49
Exercise price of shares issues (in dollars per share)	8.96
Share price, ADS (in dollars per share)	137.05
Share price (in dollars per share)	$ 10.54

Share-Based Compensation Expe_4

Share-Based Compensation Expense - Expense Recognized (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Share-based compensation
Compensation expense	$ 32,602	$ 18,641	$ 58,994	$ 36,037
Research and development
Share-based compensation
Compensation expense	18,154	10,722	33,925	22,774
Selling, general and administrative
Share-based compensation
Compensation expense	$ 14,448	$ 7,919	$ 25,069	$ 13,263

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2019USD ($)
Movement in accumulated other comprehensive loss
Balance at the beginning of period	$ 1,753,647
Other comprehensive income before reclassifications	55
Amounts reclassified from accumulated other comprehensive income	(1,806)
Other comprehensive income, net of tax of nil	(1,751)
Balance at the end of period	1,571,264
Accumulated Other Comprehensive Income
Movement in accumulated other comprehensive loss
Balance at the beginning of period	1,526
Balance at the end of period	(225)
Foreign Currency Translation Adjustments
Movement in accumulated other comprehensive loss
Balance at the beginning of period	(212)
Other comprehensive income before reclassifications	(3,337)
Amounts reclassified from accumulated other comprehensive income	0
Other comprehensive income, net of tax of nil	(3,337)
Balance at the end of period	(3,549)
Unrealized Gain on available-for-Sale Securities
Movement in accumulated other comprehensive loss
Balance at the beginning of period	1,738
Other comprehensive income before reclassifications	3,392
Amounts reclassified from accumulated other comprehensive income	(1,806)
Other comprehensive income, net of tax of nil	1,586
Balance at the end of period	$ 3,324

Shareholders_ Equity - Follow-o

Shareholders’ Equity - Follow-on public offerings (Details) - USD ($) $ / shares in Units, $ in Thousands	Aug. 08, 2018	Jan. 22, 2018	Mar. 31, 2018
Ordinary Shares
Shareholders' equity
Shares issued (in shares)			102,970,400
Follow-on public offering
Shareholders' equity
Share price (in dollars per share)		$ 7.77
Share price, ADS (in dollars per share)		$ 101
Shares issued (in shares)		96,534,750
Net proceeds	$ 869,709	$ 757,587
Number of new stock issued during the period, American Depository Shares. (in shares)		7,425,750
Follow-on public offering | Ordinary Shares
Shareholders' equity
Share price (in dollars per share)	$ 13.76
Share price, ADS (in dollars per share)	$ 178.90
Shares issued (in shares)	65,600,000
Net proceeds	$ 869,709
Over-Allotment Option
Shareholders' equity
Shares issued (in shares)		6,435,650
Number of new stock issued during the period, American Depository Shares. (in shares)		495,050

Restricted Net Assets (Details)

Restricted Net Assets (Details) - USD ($)	Jun. 30, 2019	Dec. 31, 2018	Jun. 30, 2018
Segment Reporting Information
Minimum required statutory reserve of annual after-tax profit (as a percent)	10.00%
Required statutory reserve as a percentage of registered capital (as a percent)	50.00%
Appropriation to statutory reserves	$ 0		$ 0
China
Segment Reporting Information
Restricted net assets	$ 113,248,000	$ 93,281,000

Commitments and Contingencies -

Commitments and Contingencies - Purchase and Capital Commitments (Details) $ in Thousands	Jun. 30, 2019USD ($)
Inventories
Purchase and Capital commitments
Purchase commitments	$ 134,897
Capital Addition Purchase Commitments
Purchase and Capital commitments
Purchase commitments	$ 16,222

Segment and geographic inform_3

Segment and geographic information - General Information (Details)	6 Months Ended
	Jun. 30, 2019segment
Segment information
Number of operating segments	1

Segment and geographic inform_4

Segment and geographic information - Tabular Disclosure (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Net product revenues by geographic area
Revenues	$ 243,346	$ 52,804	$ 321,179	$ 85,348
PRC
Net product revenues by geographic area
Revenues	58,142	32,926	115,563	56,176
United States
Net product revenues by geographic area
Revenues	120,383	12,921	133,650	18,962
Other
Net product revenues by geographic area
Revenues	$ 64,821	$ 6,957	$ 71,966	$ 10,210

Uncategorized Items - beigene20

Label	Element	Value
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	$ 681,940,000
Additional Paid-in Capital [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	1,000,747,000
Noncontrolling Interest [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	14,797,000
AOCI Attributable to Parent [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	(217,000)
Common Stock [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	$ 59,000
Common Stock, Shares, Outstanding	us-gaap_CommonStockSharesOutstanding	592,072,330
Parent [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (2,666,000)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	667,143,000
Retained Earnings [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Adjusted Balance	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAdjustedBalance1	(333,446,000)
Accounting Standards Update 2014-09 [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	(2,291,000)
Accounting Standards Update 2014-09 [Member] | Noncontrolling Interest [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	375,000
Accounting Standards Update 2014-09 [Member] | AOCI Attributable to Parent [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	263,000
Accounting Standards Update 2014-09 [Member] | Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (2,929,000)