BeiGene (ONC) 10-Q 6 Aug 20 2020 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2020	Jul. 31, 2020
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2020
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		1,176,415,671
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	2020
Document Fiscal Period Focus	Q2

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 1,345,014	$ 618,011
Short-term restricted cash	283	288
Short-term investments	1,807,744	364,728
Accounts receivable, net	61,663	70,878
Inventories	33,234	28,553
Prepaid expenses and other current assets	144,466	90,238
Total current assets	3,392,404	1,172,696
Long-term restricted cash	4,602	2,476
Property, plant and equipment, net	258,106	242,402
Operating lease right-of-use assets	90,620	82,520
Intangible assets, net	5,375	5,846
Deferred tax assets	39,801	37,894
Other non-current assets	112,382	68,455
Total non-current assets	510,886	439,593
Total assets	3,903,290	1,612,289
Current liabilities:
Accounts payable	157,173	122,488
Accrued expenses and other payables	207,921	163,556
Tax payable	10,448	13,454
Operating lease liabilities, current portion	12,888	10,814
Research and development cost share liability, current portion	136,704	0
Short-term bank loans	26,061	0
Total current liabilities	551,195	310,312
Non-current liabilities:
Long-term bank loan	131,491	83,311
Shareholder loan	160,164	157,384
Operating lease liabilities, non-current portion	31,165	25,833
Deferred tax liabilities	11,379	10,532
Research and development cost share liability, non-current portion	424,890	0
Other long-term liabilities	46,514	46,562
Total non-current liabilities	805,603	323,622
Total liabilities	1,356,798	633,934
Commitments and contingencies
Equity:
Ordinary shares, US$0.0001 par value per share; 9,500,000,000 shares authorized; 1,014,976,692 and 801,340,698 shares issued and outstanding as of June 30, 2020 and December 31, 2019, respectively	102	79
Additional paid-in capital	5,200,275	2,925,970
Accumulated other comprehensive loss	(9,299)	(8,001)
Accumulated deficit	(2,654,780)	(1,955,843)
Total BeiGene, Ltd. shareholders’ equity	2,536,298	962,205
Noncontrolling interest	10,194	16,150
Total equity	2,546,492	978,355
Total liabilities and equity	$ 3,903,290	$ 1,612,289

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2020	Dec. 31, 2019
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)	1,014,976,692	801,340,698
Ordinary shares, shares outstanding (in shares)	1,014,976,692	801,340,698

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Revenues
Revenues	$ 65,635	$ 243,346	$ 117,694	$ 321,179
Expenses
Cost of sales - product	14,307	17,839	28,456	33,100
Research and development	285,968	228,760	590,270	407,111
Selling, general and administrative	124,049	82,248	231,130	139,893
Amortization of intangible assets	188	332	471	663
Total expenses	424,512	329,179	850,327	580,767
Loss from operations	(358,877)	(85,833)	(732,633)	(259,588)
Interest income, net	1,108	2,886	7,798	7,363
Other income, net	19,976	(878)	23,657	850
Loss before income taxes	(337,793)	(83,825)	(701,178)	(251,375)
Income tax (benefit) expense	(1,475)	2,129	79	2,648
Net loss	(336,318)	(85,954)	(701,257)	(254,023)
Less: net loss attributable to noncontrolling interests	(1,116)	(384)	(2,320)	(813)
Net loss attributable to BeiGene, Ltd.	$ (335,202)	$ (85,570)	$ (698,937)	$ (253,210)
Net loss per share attributable to BeiGene, Ltd., basic and diluted (in dollars per share)	$ (0.33)	$ (0.11)	$ (0.69)	$ (0.33)
Weighted-average shares outstanding, basic and diluted (in shares)	1,010,230,470	777,509,102	1,007,967,904	776,137,299
Net loss per American Depositary Share (“ADS”), basic and diluted (in dollars per share)	$ (4.31)	$ (1.43)	$ (9.01)	$ (4.24)
Weighted-average ADSs outstanding, basic and diluted (shares)	77,710,036	59,808,392	77,535,993	59,702,869
Product revenue, net
Revenues
Revenues	$ 65,635	$ 58,142	$ 117,694	$ 115,563
Collaboration revenue
Revenues
Revenues	$ 0	$ 185,204	$ 0	$ 205,616

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS
Net loss	$ (336,318)	$ (85,954)	$ (701,257)	$ (254,023)
Other comprehensive (loss)/ income, net of tax of nil:
Foreign currency translation adjustments	1,732	(7,337)	(2,617)	(3,582)
Unrealized holding gain, net	(4,470)	901	1,228	1,586
Comprehensive loss	(339,056)	(92,390)	(702,646)	(256,019)
Less: comprehensive loss attributable to noncontrolling interests	(1,103)	(523)	(2,411)	(1,058)
Comprehensive loss attributable to BeiGene, Ltd.	$ (337,953)	$ (91,867)	$ (700,235)	$ (254,961)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Operating activities:
Net loss	$ (701,257)	$ (254,023)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization expense	15,617	7,111
Share-based compensation expenses	83,723	58,994
Unrealized gains on equity method investments	(11,264)	0
Gain on deconsolidation of entity	(11,307)	0
Acquired in-process research and development	43,000	49,000
Amortization of research and development cost share liability	(55,240)	0
Non-cash interest expense	5,106	3,759
Deferred income tax benefits	(1,060)	(1,456)
Other items, net	(863)	(5,458)
Changes in operating assets and liabilities:
Accounts receivable	9,094	(17,052)
Inventories	(4,681)	(32,806)
Prepaid expenses and other current assets	(54,590)	(5,923)
Operating lease right-of-use assets	(7,465)	(3,604)
Other non-current assets	2,628	(10,293)
Accounts payable	34,851	21,431
Accrued expenses and other payables	44,471	3,535
Tax payable	(3,006)	(3,713)
Deferred revenue	0	(27,982)
Operating lease liabilities	7,406	383
Other long-term liabilities	(49)	21
Net cash used in operating activities	(604,886)	(218,076)
Investing activities:
Purchases of property, plant and equipment	(54,138)	(43,275)
Deconsolidation of entity	(2,025)	0
Purchases of investments	(2,442,943)	(710,791)
Proceeds from sale or maturity of investments	997,242	1,167,491
Purchase of in-process research and development	(43,000)	(49,000)
Net cash (used in) provided by investing activities	(1,544,864)	364,425
Financing activities:
Proceeds from sale of ordinary shares, net of cost	2,162,407	0
Proceeds from research and development cost share liability	616,834	0
Capital contribution from noncontrolling interest	0	4,000
Proceeds from long-term bank loan	49,525	43,704
Proceeds from short-term bank loan	26,197	0
Proceeds from option exercises and employee share purchase plan	28,198	10,642
Net cash provided by financing activities	2,883,161	58,346
Effect of foreign exchange rate changes, net	(4,287)	(2,732)
Net increase in cash, cash equivalents, and restricted cash	729,124	201,963
Cash, cash equivalents, and restricted cash at beginning of period	620,775	740,713
Cash, cash equivalents, and restricted cash at end of period	1,349,899	942,676
Supplemental cash flow information:
Cash and cash equivalents	1,345,014	918,948
Short-term restricted cash	283	14,567
Long-term restricted cash	4,602	9,161
Income taxes paid	9,250	7,874
Interest paid	3,354	2,090
Supplemental non-cash information:
Acquisitions of equipment included in accounts payable	$ 28,962	$ 35,927

CONSOLIDATED STATEMENTS OF SHAR

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, 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
Increase (Decrease) in Stockholders' Equity
Issuance (use) of shares reserved for share option exercises and RSU releases (in shares)			(916,383)
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
Share-based compensation	26,392	26,392		26,392
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
Increase (Decrease) in Stockholders' Equity
Net loss	(254,023)
Balance at the ending of period (in shares) at Jun. 30, 2019			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
Issuance (use) of shares reserved for share option exercises and RSU releases (in shares)			(3,223,701)
Contributions from shareholders	4,000						4,000
Exercise of options, ESPP and release of Restricted Share Units (RSUs)	4,373	4,373		4,373
Exercise of options, ESPP and release of Restricted Share Units (RSUs) (in shares)			3,802,747
Share-based compensation	32,602	32,602		32,602
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
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 Dec. 31, 2019	$ 978,355	962,205	$ 79	2,925,970	(8,001)	(1,955,843)	16,150
Balance at the beginning of period (in shares) at Dec. 31, 2019	801,340,698		801,340,698
Increase (Decrease) in Stockholders' Equity
Issuance of ordinary shares in connection with collaboration	$ 2,162,407	2,162,407	$ 21	2,162,386
Issuance of ordinary shares in connection with collaboration (in shares)			206,635,013
Issuance (use) of shares reserved for share option exercises and RSU releases (in shares)			(3,705,468)
Exercise of options, ESPP and release of Restricted Share Units (RSUs)	11,629	11,629	$ 1	11,628
Exercise of options, ESPP and release of Restricted Share Units (RSUs) (in shares)			3,706,573
Share-based compensation	38,255	38,255		38,255
Other comprehensive income (loss)	1,349	1,453			1,453		(104)
Net loss	(364,939)	(363,735)				(363,735)	(1,204)
Balance at the ending of period (in shares) at Mar. 31, 2020			1,007,976,816
Balance at the end of period at Mar. 31, 2020	2,827,056	2,812,214	$ 101	5,138,239	(6,548)	(2,319,578)	14,842
Balance at the beginning of period at Dec. 31, 2019	$ 978,355	962,205	$ 79	2,925,970	(8,001)	(1,955,843)	16,150
Balance at the beginning of period (in shares) at Dec. 31, 2019	801,340,698		801,340,698
Increase (Decrease) in Stockholders' Equity
Other comprehensive income (loss)					(1,298)
Net loss	$ (701,257)
Balance at the ending of period (in shares) at Jun. 30, 2020	1,014,976,692		1,014,976,692
Balance at the end of period at Jun. 30, 2020	$ 2,546,492	2,536,298	$ 102	5,200,275	(9,299)	(2,654,780)	10,194
Balance at the beginning of period at Mar. 31, 2020	2,827,056	2,812,214	$ 101	5,138,239	(6,548)	(2,319,578)	14,842
Balance at the beginning of period (in shares) at Mar. 31, 2020			1,007,976,816
Increase (Decrease) in Stockholders' Equity
Issuance (use) of shares reserved for share option exercises and RSU releases (in shares)			(3,493,516)
Exercise of options, ESPP and release of Restricted Share Units (RSUs)	16,569	16,569	$ 1	16,568
Exercise of options, ESPP and release of Restricted Share Units (RSUs) (in shares)			10,493,392
Share-based compensation	45,468	45,468		45,468
Deconsolidation of entity	(3,545)						(3,545)
Other comprehensive income (loss)	(2,738)	(2,751)			(2,751)		13
Net loss	$ (336,318)	(335,202)				(335,202)	(1,116)
Balance at the ending of period (in shares) at Jun. 30, 2020	1,014,976,692		1,014,976,692
Balance at the end of period at Jun. 30, 2020	$ 2,546,492	$ 2,536,298	$ 102	$ 5,200,275	$ (9,299)	$ (2,654,780)	$ 10,194

Description of Business, Basis

Description of Business, Basis of Presentation and Consolidation and Significant Accounting Policies	6 Months Ended
	Jun. 30, 2020
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 global, commercial-stage biotechnology company focused on discovering, developing, manufacturing, and commercializing innovative medicines to improve treatment outcomes and access for patients worldwide. The Company started as a research and development company in Beijing in 2010. Over the last ten years, it has developed into a fully integrated global biotechnology company, with significant commercial, manufacturing, and research and development capabilities. The Company has built substantial commercial capabilities in China and the United States and is currently marketing both internally developed drugs and in-licensed drugs. In the United States, the Company markets BRUKINSA ® (zanubrutinib) for adult patients with mantle cell lymphoma ("MCL") who have received at least one prior therapy. In China, the Company markets BRUKINSA ® in two indications: for adult patients with chronic lymphocytic leukemia ("CLL") /small lymphocytic lymphoma ("SLL") who have received at least one prior therapy, and for adult patients with MCL who have received at least one prior therapy. In China, the Company also markets tislelizumab in two indications: for patients with classical Hodgkin’s Lymphoma ("cHL") who have received at least two prior therapies, and for patients with locally advanced or metastatic urothelial carcinoma ("UC"), a form of bladder cancer, with PD-L1 high expression whose disease progressed during or following platinum-containing chemotherapy or within 12 months of neoadjuvant or adjuvant treatment with platinum-containing chemotherapy. The Company has filed additional new or supplementary new drug applications for regulatory approvals in China or elsewhere for its internally developed products and is planning to launch these additional products or indications in 2020 and beyond. The Company's commercial portfolio also includes the following drugs in-licensed from third parties: REVLIMID ® , VIDAZA ® and ABRAXANE ® , which the Company has been marketing in China since 2017 under a license from Celgene Logistics Sàrl, a Bristol Myers Squibb company (“BMS”); and XGEVA ® (denosumab), from Amgen Inc. ("Amgen"), which the Company began commercializing in July 2020. On March 25, 2020, the Company announced that the China National Medical Products Administration ("NMPA") suspended the importation, sales and use of ABRAXANE ® in China supplied to BeiGene by Celgene Corporation, a BMS company, and the drug was subsequently recalled by BMS and is not currently available for sale in China. The Company plans on launching additional in-licensed products once approved in China, including KYPROLIS ® (carfilzomib) and BLINCYTO ® (blinatumomab) from Amgen, and SYLVANT ® (siltuximab) and QARZIBA ® ▼ (dinutuximab beta) from EUSA Pharma ("EUSA"). Basis of presentation and consolidation The accompanying condensed consolidated balance sheet as of June 30, 2020, the condensed consolidated statements of operations and comprehensive loss for the three and six months ended June 30, 2020 and 2019, the condensed consolidated statements of cash flows for the six months ended June 30, 2020 and 2019, and the condensed consolidated statements of shareholders' equity for the three and six months ended June 30, 2020 and 2019, 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 on Form 10-K for the year ended December 31, 2019 (the "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, 2020 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"), under the voting model and recognizes the minority shareholder's 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, 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, measurement of right-of-use assets and lease liabilities 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 June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses . Subsequently, the FASB issued ASU 2019-05, Financial Instruments- Credit Losses (Topic 326): Targeted Transition Relief and ASU 2019-11 Codification Improvements to Topic 326, Financial Instruments- Credit Losses (collectively, the "Credit Loss ASUs"). The Credit Loss ASUs change the methodology to be used to measure credit losses for certain financial instruments and financial assets, including trade receivables. The new methodology requires the recognition of an allowance that reflects the current estimate of credit losses expected to be incurred over the life of the financial asset. This new standard also requires that credit losses related to available-for-sale debt securities be recorded as an allowance through net income rather than reducing the carrying amount under the current, other-than-temporary-impairment model. The Company adopted the standard on January 1, 2020. Based on the composition of the Company's trade receivables and investment portfolio, the adoption of this standard did not have a material impact on the Company’s financial position or results of operations upon adoption. The Company has updated its accounting policy for trade accounts receivable and is providing additional disclosure about its allowance for credit losses, as required by the standard, upon adoption. 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. 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 adopted this standard on January 1, 2020. There was no material impact to the Company's financial position or results of operations upon adoption. 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 guidance should be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. The Company adopted this standard on January 1, 2020. There was no material impact to the Company's financial position or results of operations upon adoption. 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. This guidance should be applied retrospectively to the date of initial application of Topic 606. The Company adopted this standard on January 1, 2020. There was no material impact to the Company's financial position or results of operations upon adoption. New accounting standards which have not yet been adopted In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes . This update simplifies the accounting for income taxes as part of the FASB's overall initiative to reduce complexity in accounting standards. The amendments include removal of certain exceptions to the general principles of ASC 740, Income taxes , and simplification in several other areas such as accounting for a franchise tax (or similar tax) that is partially based on income. The update is effective in fiscal years beginning after December 15, 2020, and interim periods therein, and early adoption is permitted. Certain amendments in this update should be applied retrospectively or modified retrospectively, and all other amendments should be applied prospectively. 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, 2019. Accounts Receivable and Allowance for Credit Losses Trade accounts receivable are recorded at their invoiced amounts, net of trade discounts and allowances as well as an allowance for credit losses. The allowance for credit losses reflects the Company's current estimate of credit losses expected to be incurred over the life of the receivables. The Company considers various factors in establishing, monitoring, and adjusting its allowance for credit losses including the aging of receivables and aging trends, customer creditworthiness and specific exposures related to particular customers. The Company also monitors other risk factors and forward-looking information, such as country specific risks and economic factors that may affect a customer's ability to pay in establishing and adjusting its allowance for credit losses. Accounts receivable are written off after all collection efforts have ceased. Except for the changes to the Company’s significant accounting policies related to the adoption of the Credit Loss ASUs, there have been no other material changes to the Company’s significant accounting policies as of and for the six months ended June 30, 2020, as compared to the significant accounting policies described in the Annual Report.

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2020
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, 2020 and December 31, 2019: Quoted Price in Active Significant Market for Other Significant Identical Observable Unobservable Assets Inputs Inputs As of June 30, 2020 (Level 1) (Level 2) (Level 3) $ $ $ Short-term investments (Note 4): U.S. treasury securities 1,807,744 — — Cash equivalents: U.S. treasury securities 263,300 — — Money market funds 462,522 — — Other non-current assets: Equity securities (Note 4) 10,042 6,222 — Total 2,543,608 6,222 — Quoted Price in Active Significant Market for Other Significant Identical Observable Unobservable Assets Inputs Inputs As of December 31, 2019 (Level 1) (Level 2) (Level 3) $ $ $ Short-term investments (Note 4): U.S. treasury securities 364,728 — — Cash equivalents U.S. treasury securities 16,442 — — Money market funds 50,461 — — Total 431,631 — — The Company's equity securities consist of holdings in common stock and warrants to purchase additional shares of common stock of Leap Therapeutics, Inc. ("Leap"), which were acquired in connection with a collaboration and license agreement entered into in January 2020. The common stock investment in Leap, a publicly-traded biotechnology company, is measured and carried at fair value and classified as Level 1. The warrants to purchase additional shares of common stock in Leap are classified as a Level 2 investment and are measured using the Black-Scholes option-pricing valuation model, which utilizes a constant maturity risk-free rate and reflects the term of the warrants, dividend yield and stock price volatility, that is based on the historical volatility of similar companies.

Collaborative Arrangements

Collaborative Arrangements	6 Months Ended
	Jun. 30, 2020
Research and Development [Abstract]
Collaborative Arrangements	Collaborative Arrangements The Company enters into collaborative arrangements for the research and development, manufacture and/or commercialization of drug products and drug candidates. To date, these collaborative arrangements have included out-licenses of internally developed drug candidates to other parties, in-licenses of drug products and drug candidates from other parties, and profit and cost sharing arrangements. Amgen On October 31, 2019, the Company entered into a global strategic oncology collaboration with Amgen (the "Amgen Collaboration Agreement") for the commercialization and development in China, excluding Hong Kong, Taiwan and Macao, of Amgen’s XGEVA ® , KYPROLIS ® , and BLINCYTO ® , and the joint global development of a portfolio of oncology assets in Amgen’s pipeline, with BeiGene responsible for development and commercialization in China. On January 2, 2020, following approval by the Company's shareholders and satisfaction of other closing conditions, the agreement became effective. Under the agreement, the Company is responsible for the commercialization of XGEVA ® , KYPROLIS ® and BLINCYTO ® in China for five or seven years. Amgen is responsible for manufacturing of the products globally and will supply the products to the Company at an agreed upon price. The Company and Amgen will share equally in the China commercial profits and losses during the commercialization period. Following the commercialization period, the Company has the right to retain one product and is entitled to receive royalties on sales in China for an additional five years on the products not retained. XGEVA ® was approved in China in 2019 for patients with giant cell tumor of the bone and a supplemental new drug application has been filed for prevention of skeletal-related events in cancer patients with bone metastases. In July 2020, the Company began commercializing XGEVA ® in China. Additionally, new drug applications have been filed in China for KYPROLIS ® as a treatment for patients with multiple myeloma and BLINCYTO ® as a treatment for adult patients with relapsed or refractory acute lymphoblastic leukemia ("ALL"). Amgen and the Company are also jointly developing a portfolio of Amgen oncology pipeline assets under the collaboration. The Company is responsible for conducting clinical development activities in China and co-funding global development costs by contributing cash and development services up to a total cap of $1,250,000. Amgen is responsible for all development, regulatory and commercial activities outside of China. For each pipeline asset that is approved in China, the Company will receive commercial rights for seven years from approval. The Company has the right to retain approximately one out of every three approved pipeline assets, other than sotorasib (AMG 510), Amgen's investigational KRAS G12C inhibitor, for commercialization in China. The Company and Amgen will share equally in the China commercial profits and losses during the commercialization period. The Company is entitled to receive royalties from sales in China for pipeline assets returned to Amgen for five years after the seven-year commercialization period. The Company is also entitled to receive royalties from global sales of each product outside of China (with the exception of sotorasib). The Amgen Collaboration Agreement is within the scope of ASC 808, as both parties are active participants and are exposed to the risks and rewards dependent on the commercial success of the activities performed under the agreement. The Company is the principal for product sales to customers in China during the commercialization period and will recognize 100% of net product revenue on these sales. Amounts due to Amgen for its portion of net product sales will be recorded as cost of sales. Cost reimbursements due to or from Amgen under the profit share will be recognized as incurred and recorded to cost of sales; selling, general and administrative expense; or research and development expense, based on the underlying nature of the related activity subject to reimbursement. Costs incurred for the Company's portion of the global co-development funding are recorded to research and development expense as incurred. In connection with the collaboration, a Share Purchase Agreement ("SPA") was entered into by the parties on October 31, 2019. On January 2, 2020, the closing date of the transaction, Amgen purchased 15,895,001 of the Company's ADSs for $174.85 per ADS, representing a 20.5% ownership stake in the Company. Per the SPA, the cash proceeds shall be used as necessary to fund the Company's development obligations under the Amgen Collaboration Agreement. Pursuant to the SPA, Amgen also received the right to designate one member of the Company's board of directors, and Anthony Hooper joined the Company's board of directors as the Amgen designee in January 2020. In determining the fair value of the common stock at closing, the Company considered the closing price of the common stock on the closing date of the transaction and included a lack of marketability discount because the shares are subject to certain restrictions. The fair value of the shares on the closing date was determined to be $132.74 per ADS, or $2,109,902 in the aggregate. The Company determined that the premium paid by Amgen on the share purchase represents a cost share liability due to the Company's co-development obligations. The fair value of the cost share liability on the closing date was determined to be $601,857 based on the Company's discounted estimated future cash flows related to the pipeline assets. The total cash proceeds of $2,779,241 were allocated based on the relative fair value method, with $2,162,407 recorded to equity and $616,834 recorded as a research and development cost share liability. The cost share liability is being amortized proportionately as the Company contributes cash and development services to its total co-development funding cap. Amounts recorded related to the cash proceeds received from the Amgen collaboration for the six months ended June 30, 2020 were as follows: Six Months Ended June 30, 2020 $ Fair value of equity issued to Amgen 2,162,407 Fair value of research and development cost share liability 616,834 Total cash proceeds 2,779,241 Amounts recorded related to the Company's portion of the co-development funding on the pipeline assets for the three and six months ended June 30, 2020 were as follows: Three Months Ended Six Months Ended June 30, June 30, 2020 2020 $ $ Research and development expense 28,337 56,703 Amortization of research and development cost share liability 27,606 55,240 Total amount due to Amgen for BeiGene's portion of the development funding 55,943 111,943 Total amount of development funding paid or payable in cash 55,943 111,943 Total amount of development funding paid with development services — — As of June 30, 2020 Remaining portion of development funding cap 1,138,057 At June 30, 2020, the research and development cost share liability recorded in the Company's balance sheet was as follows: As of June 30, 2020 $ Research and development cost share liability, current portion 136,704 Research and development cost share liability, non-current portion 424,890 Total research and development cost share liability 561,594 There were no product sales or commercial profit share payments related to the Amgen collaboration during the three and six months ended June 30, 2020. Celgene Corporation, a Bristol Myers Squibb company ("BMS") On July 5, 2017, the Company entered into a license agreement with Celgene Corporation, now a BMS company, pursuant to which the Company granted to the BMS parties an exclusive right to develop and commercialize the Company’s investigational PD-1 inhibitor, tislelizumab, in all fields of treatment, other than hematology, in the United States, Europe, Japan and the rest of world other than Asia (the “PD-1 License Agreement”). The Company entered into a mutual agreement with BMS to terminate the Amended and Restated PD-1 License Agreement effective June 14, 2019 in advance of the acquisition of Celgene by BMS. The following table summarizes total collaboration revenue recognized related to the BMS collaboration for the three and six months ended June 30, 2020 and 2019: Three Months Ended Six Months Ended June 30, June 30, 2020 2019 2020 2019 $ $ $ $ Reimbursement of research and development costs — 9,460 — 27,634 Research and development service revenue — 25,744 — 27,982 Other — 150,000 — 150,000 Total — 185,204 — 205,616 For the three and six months ended June 30, 2019, the Company recognized collaboration revenue of $185,204 and $205,616, respectively, related to its former collaboration with BMS. 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 clinical trials that Celgene had opted into until 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 reflected 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. 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. In-Licensing Arrangements The Company has in-licensed the rights to develop, manufacture and, if approved, commercialize multiple development stage drug candidates and drug products globally or in specific territories. These arrangements typically include non-refundable, upfront payments, contingent obligations for potential development, regulatory and commercial performance milestone payments, cost sharing arrangements, royalty payments, and profit sharing. Upfront and development milestones paid under these arrangements for the three and six months ended June 30, 2020 and 2019 are set forth below. All upfront and development milestones were expensed to research and development expense. There have been no regulatory or commercial milestones paid under these arrangements to date. Three Months Ended Six Months Ended June 30, June 30, 2020 2019 2020 2019 Research and development payments to Collaboration Partners $ $ $ $ Upfront payments — 20,000 43,000 30,000 Milestone payments — — 5,000 — Total — 20,000 48,000 30,000 EUSA Pharma On January 13, 2020, the Company entered into an exclusive development and commercialization agreement with EUSA Pharma ("EUSA") for the orphan biologic products SYLVANT ® (siltuximab) and QARZIBA ® (dinutuximab beta) in China. Under the terms of the agreement, EUSA granted the Company exclusive rights to SYLVANT ® in greater China and to QARZIBA ® in mainland China. Under the agreement, the Company will fund and undertake all clinical development and regulatory submissions in the territories, and will commercialize both products once approved. EUSA received a $40,000 upfront payment and will be eligible to receive payments upon the achievement of regulatory and commercial milestones up to a total of $160,000. EUSA will also be eligible to receive tiered royalties on future product sales. The upfront payment was expensed to research and development expense during the three and six months ended June 30, 2020 in accordance with the Company's acquired in-process research and development expense policy. Other In addition to the collaborations discussed above, the Company has entered into additional collaborative arrangements during the six months ended June 30, 2020 and 2019. The Company may be required to pay additional amounts upon the achievement of various development, regulatory and commercial milestones under these agreements. The Company may also

Restricted Cash and Investments

Restricted Cash and Investments	6 Months Ended
	Jun. 30, 2020
Investments, Debt and Equity Securities [Abstract]
Restricted Cash and Investments	Restricted Cash and Investments Restricted Cash The Company’s restricted cash balance of $4,885 as of June 30, 2020 primarily consists of RMB-denominated cash deposits held in designated bank accounts for collateral for letters of credit. The Company classifies restricted cash as current or non-current based on the term of the restriction. Short-Term Investments Short-term investments as of June 30, 2020 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 1,805,274 2,470 — 1,807,744 Total 1,805,274 2,470 — 1,807,744 Short-term investments as of December 31, 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 363,440 1,288 — 364,728 Total 363,440 1,288 — 364,728 As of June 30, 2020, the Company's available-for-sale debt securities consisted entirely of short-term U.S. treasury securities, which were determined to have zero risk of expected credit loss. Accordingly, no allowance for credit loss was recorded as of June 30, 2020. Equity Method Investments Leap In January 2020, the Company purchased $5,000 of Series B mandatorily convertible, non-voting preferred stock of Leap in connection with a strategic collaboration and license agreement the Company entered into with Leap. The Series B shares were subsequently converted into shares of Leap common stock and warrants to purchase additional shares of common stock upon approval of Leap's shareholders in March 2020. As of June 30, 2020, the Company's ownership interest in the outstanding common stock of Leap was 8.1% based on information from Leap. Inclusive of the shares of common stock issuable upon the exercise of the currently exercisable warrants, the Company's interest is approximately 15.0% based on information from Leap. The Company determined that it has the ability to exercise significant influence over Leap due to the Company's collaboration agreement, and the investment represents an equity method investment upon conversion. The Company elected to apply the fair value option to the equity method investment and measure the investment in the common stock and warrants at fair value, with changes in fair value recorded to other income. The fair value of the common stock and warrants was $10,042 and $6,222, respectively, as of June 30, 2020. During the three and six months ended June 30, 2020, the Company recorded an unrealized gain of $4,300 and $11,264, respectively, in the statement of operations, respectively. MapKure, LLC In June 2019, the Company announced the formation of MapKure, LLC ("MapKure"), an entity jointly owned by the Company and SpringWorks Therapeutics, Inc. ("SpringWorks"). The Company out-licensed to MapKure the Company's product candidate BGB-3245, an oral, selective small molecule inhibitor of monomer and dimer forms of activating B-RAF mutations including V600 BRAF mutations, non-V600 B-RAF mutations, and RAF fusions. The Company received 10,000,000 Series A preferred units of MapKure, or a 71.4% ownership interest in exchange for its contribution of the intellectual property. SpringWorks purchased 3,500,000 Series A preferred units, or a 25% ownership interest, and other investors purchased 250,000 Series A preferred units or 1.8% ownership each. Following the initial closing, the Company consolidated its interests in MapKure under the voting model due to its controlling financial interest. On June 8, 2020, MapKure held a second closing under the existing terms of the SPA in which it issued additional Series A preferred units to SpringWorks and the other investors that purchased units in the first closing (the "Second Closing"), and the Company's ownership interest decreased to 55.6%. As the requisite Series A voting requirements in MapKure's governing documents require 70% combined voting power for certain actions, the Company determined that it lost its controlling financial interest after the Second Closing. Therefore, the Company deconsolidated MapKure and recognized a gain of $11,307 for the excess of the fair value of its 55.6% ownership interest in MapKure and carrying amount of the prior non-controlling interest over the carrying amount of MapKure's net assets within other income during the three and six months ended June 30, 2020. Upon deconsolidation, the Company recorded an equity investment of $10,000, which represents the estimated fair value of its 55.6% ownership interest in MapKure. Effective June 8, 2020, the Company is accounting for the investment as an equity-method investment and records its portion of MapKure's earnings or losses within other income (expense). During the three and six months ended June 30, 2020, the Company recognized a loss of $23 for its portion of MapKure's net loss. As of June 30, 2020, the carrying amount of the Company's investment in MapKure was $9,977.

Inventories

Inventories	6 Months Ended
	Jun. 30, 2020
Inventory Disclosure [Abstract]
Inventories	Inventories The Company’s inventory balance consisted of the following: As of June 30, December 31, 2020 2019 $ $ Raw materials 3,762 — Work in process 118 — Finished goods 29,354 28,553 Total inventories 33,234 28,553

Property, plant and equipment

Property, plant and equipment	6 Months Ended
	Jun. 30, 2020
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, 2020 2019 $ $ Laboratory equipment 50,901 47,154 Leasehold improvements 24,780 24,008 Building 108,188 109,514 Manufacturing equipment 65,431 62,775 Software, electronics and office equipment 15,435 14,705 Property, plant and equipment, at cost 264,735 258,156 Less accumulated depreciation (51,157) (36,709) Construction in progress 44,528 20,955 Property, plant and equipment, net 258,106 242,402 As of June 30, 2020 and December 31, 2019, construction in progress ("CIP") of $44,528 and $20,955, respectively, was primarily related to the buildout of additional capacity at the Guangzhou manufacturing facility. Subsequent phases of the Guangzhou factory buildout will continue to be recorded as CIP until they are placed into service. Depreciation expense for the three and six months ended June 30, 2020 was $7,679 and $15,146, respectively. Depreciation expense for the three and six months ended June 30, 2019 was $3,363 and $6,448, respectively.

Guangzhou Biologics Business

Guangzhou Biologics Business	6 Months Ended
	Jun. 30, 2020
Equity Method Investments and Joint Ventures [Abstract]
Guangzhou Biologics Business	Guangzhou Biologics Business Manufacturing legal entity structure BeiGene (Shanghai) Co., Ltd. ("BeiGene Shanghai"), originally established as a wholly-owned subsidiary of BeiGene (Hong Kong) Co., Limited ("BeiGene HK"), and currently a wholly-owned subsidiary of BeiGene Biologics, as described below, provides clinical development services for BeiGene affiliates and is the clinical trial authorization ("CTA") holder and marketing authorization application ("MAA") holder for tislelizumab in China. In March 2017, BeiGene HK, a wholly-owned subsidiary of the Company, and Guangzhou GET Technology Development Co., Ltd. (now Guangzhou High-tech Zone Technology Holding Group Co., Ltd.) (“GET”) entered into a definitive agreement to establish a commercial-scale biologics manufacturing facility in Guangzhou, Guangdong Province, PRC. In March 2017, BeiGene HK and GET entered into an Equity Joint Venture Contract (the “JV Agreement”). Under the terms of the JV Agreement, BeiGene HK made an initial cash capital contribution of RMB200,000 and a subsequent contribution of one or more biologics assets in exchange for a 95% equity interest in BeiGene Biologics. GET made a cash capital contribution of RMB100,000 to BeiGene Biologics, representing a 5% equity interest in BeiGene Biologics. In addition, on March 7, 2017, BeiGene Biologics entered into a contract with GET, under which GET agreed to provide a RMB900,000 loan (the “Shareholder Loan”) to BeiGene Biologics (see Note 12). In September 2019, BeiGene Biologics completed the first phase of construction of a biologics manufacturing facility in Guangzhou, through a wholly-owned subsidiary, BeiGene Guangzhou Biologics Manufacturing Co., Ltd. ("BeiGene Guangzhou Factory"), to manufacture biologics for the Company and its subsidiaries. In April 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. In the second quarter of 2017, BeiGene HK made cash capital contributions of RMB137,830 and RMB2,415, respectively, into BeiGene Biologics. The remainder of the cash capital contribution from BeiGene HK to BeiGene Biologics was paid in June 2019. In April 2017, GET made cash capital contributions of RMB100,000 into BeiGene Biologics, and BeiGene Biologics drew down the Shareholder Loan of RMB900,000 from GET (see Note 12). 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 to BeiGene Biologics, as required by the JV Agreement, such that the CTA holder and MAA holder for tislelizumab in China was controlled by 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, 2020, the Company and GET held 95% and 5% equity interests in BeiGene Biologics, respectively. As of June 30, 2020, the Company had $114,105 of cash and cash equivalents and $4,128 of restricted cash held by BeiGene Biologics to be used to build the commercial-scale biologics facility and to fund research and development of the Company's biologics drug candidates in China. Commercial distribution legal entity structure BeiGene (Guangzhou) Co., Ltd. (“BGC”), a wholly-owned subsidiary of BeiGene HK, was organized on July 11, 2017. In September 2018, BGC 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. (“BPG”). BPG owns drug distribution licenses necessary to distribute pharmaceutical products in China. The Company acquired these drug distribution licenses through the acquisition of BPG, which was accounted for as an asset acquisition, as it is difficult to obtain a newly issued domestic drug distribution license in China. Commercial supply agreement and facility expansion In January 2018, the Company entered into a commercial supply agreement with Boehringer Ingelheim Biopharmaceuticals (China) Ltd. (“Boehringer Ingelheim”) for tislelizumab, which is being manufactured at Boehringer Ingelheim’s facility in Shanghai, China as part of a Marketing Authorization Holder (“MAH”) project pioneered by the Company and Boehringer Ingelheim. Under the terms of the commercial supply agreement, Boehringer Ingelheim has agreed to manufacture tislelizumab in China under an exclusive multi-year arrangement, with contract extension possible. In addition, the Company obtained certain preferred rights for future capacity expansion by Boehringer Ingelheim in China. In October 2018, the Company entered into a binding letter of intent ("LOI") with Boehringer Ingelheim to increase the amount of tislelizumab supplied under the agreement through the expansion of Boehringer Ingelheim's facility to add a second bioreactor production line. Under the terms of the binding LOI, the Company provided initial funding for the facility expansion and may make additional payments for contingency costs. This initial funding payment and any subsequent contingency payments will be credited against future purchases of tislelizumab over the term of the supply agreement. The payment was recorded as a noncurrent asset since it is considered a long-term prepayment for future product costs that will provide future benefit to the Company through credits on purchases of tislelizumab from Boehringer Ingelheim over the life of the supply agreement.

Intangible Assets

Intangible Assets	6 Months Ended
	Jun. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible Assets Intangible assets as of June 30, 2020 and December 31, 2019 are summarized as follows: As of June 30, 2020 December 31, 2019 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 (2,125) 5,375 7,500 (1,750) 5,750 Trading license 816 (816) — 816 (720) 96 Total finite-lived intangible assets 8,316 (2,941) 5,375 8,316 (2,470) 5,846 Product distribution rights consist of distribution rights on the approved cancer therapies licensed from BMS, REVLIMID ® , VIDAZA ® , and ABRAXANE ® , acquired as part of the BMS transaction in 2017. The Company is amortizing the product distribution rights over a period of 10 years which is the term of the agreement. The trading license represents the Guangzhou drug distribution license acquired on September 21, 2018. The Company amortized the drug distribution trading license over the remainder of the initial license term through February 2020. The trading license has been renewed through February 2024. Amortization expense of intangible assets for the three and six months ended June 30, 2020 was $188 and $471, respectively. Amortization expense of intangible assets for the three and six months ended June 30, 2019 was $332 and $663, respectively. As of June 30, 2020, expected amortization expense for the unamortized finite-lived intangible assets is approximately $375 for the remainder of 2020, $750 in 2021, $750 in 2022, $750 in 2023, $750 in 2024, and $2,000 in 2025 and thereafter.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Income tax benefit was $1,475 for the three months ended June 30, 2020 and income tax expense was $79 for the six months ended June 30, 2020. Income tax expense was $2,129 and $2,648 for the three and six months ended June 30, 2019, respectively. Income tax benefit and expense for the three and six months ended June 30, 2020, respectively, were primarily attributable to income reported in certain China subsidiaries as adjusted for certain non-deductible expenses, offset by the tax benefit of deferred U.S. stock-based compensation deductions. The Company’s current U.S. tax was reduced by windfall stock compensation deductions and research and development tax credits. 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. In response to the COVID-19 pandemic, the Coronavirus Aid, Relief and Economic Security Act ("CARES Act") was signed into law on March 27, 2020. The CARES Act removes certain net operating loss deduction and carry-back limitations originally imposed by the Tax Cuts and Jobs Act of 2017. Specifically, the Company may now carry back net operating losses ("NOLs") originating in 2018 and 2019 to 2017 and 2016, resulting in an increase to the Company's income tax receivable of $5,586 as of June 30, 2020. The enactment of the CARES Act did not have a material effect on our income tax expense. 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, 2020, it is more likely than not that deferred tax assets will not be realized for the Company’s subsidiaries in Australia and Switzerland, for certain subsidiaries in China, and for all U.S. tax credit carry-forwards. As of June 30, 2020, the Company had gross unrecognized tax benefits of $5,783. 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 $780 and $1,150 respectively in the three and six months ended June 30, 2020 primarily due 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, 2020 and December 31, 2019, 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, 2020, Australia tax matters are open to examination for the years 2013 through 2020, China tax matters are open to examination for the years 2014 through 2020, Switzerland tax matters are open to examination for the years 2017 through 2020, and U.S. federal tax matters are open to examination for years 2015 through 2020. Various U.S. states and other non-US tax jurisdictions in which the Company files tax returns remain open to examination for 2010 through 2020.

Supplemental Balance Sheet Info

Supplemental Balance Sheet Information	6 Months Ended
	Jun. 30, 2020
Balance Sheet Related Disclosures [Abstract]
Supplemental Balance Sheet Information	Supplemental Balance Sheet Information The roll-forward of the allowance for credit losses related to trade accounts receivable for the six months ended June 30, 2020 consists of the following activity: Allowance for Credit Losses $ Balance as of December 31, 2019 — Current period provision for expected credit losses 121 Amounts written-off — Recoveries of amounts previously written-off — Balance as of June 30, 2020 121 Prepaid expenses and other current assets consist of the following: As of June 30, December 31, 2020 2019 $ $ Prepaid research and development costs 79,458 65,886 Prepaid taxes 18,792 9,498 Payroll tax receivables 17,391 5,365 Interest receivable 3,636 1,932 Prepaid insurance 6,231 711 Prepaid manufacturing costs 10,025 3,829 Other 8,933 3,017 Total 144,466 90,238 Other non-current assets consist of the following: As of June 30, December 31, 2020 2019 $ $ Goodwill 109 109 Prepayment of property and equipment 30,449 10,289 Prepayment of facility capacity expansion activities (1) 26,267 24,881 Prepaid VAT 25,705 29,967 Rental deposits and other 3,611 3,209 Equity method investments (Note 4) 26,241 — Total 112,382 68,455 (1) Represents payments for facility expansions under commercial supply agreements. The payments will provide future benefit to the Company through credits on future supply purchases. Accrued expenses and other payables consist of the following: As of June 30, December 31, 2020 2019 $ $ Compensation related 48,980 54,156 External research and development related 99,390 62,794 Commercial activities 31,549 25,645 Income tax and other taxes 22,564 9,648 Sales rebates and returns related 3,896 3,198 Professional fees and other 1,542 8,115 Total 207,921 163,556 Other long-term liabilities consist of the following: As of June 30, December 31, 2020 2019 $ $ Deferred government grant income 46,340 46,391 Other 174 171 Total 46,514 46,562

Bank Loans

Bank Loans	6 Months Ended
	Jun. 30, 2020
Debt Disclosure [Abstract]
Bank Loans	Bank Loans On April 4, 2018, BeiGene Guangzhou Factory entered into a nine On January 13, 2020, BeiGene (Shanghai) Co., Ltd. entered into a one On January 22, 2020, BeiGene Guangzhou Factory entered into a nine On May 21, 2020, BeiGene (Beijing) Co., Ltd. entered into a one Interest expense recognized for the three and six months ended June 30, 2020 was $1,888 and $3,607, respectively, among which, $57 and $124 was capitalized, respectively. 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.

Shareholder Loan

Shareholder Loan	6 Months Ended
	Jun. 30, 2020
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 RMB900,000 to BeiGene Biologics. The Shareholder Loan has a conversion feature, settled in a variable number of shares of common stock upon conversion (the “debt-to-equity conversion”). On April 14, 2017, BeiGene Biologics drew down the entire Shareholder Loan of RMB900,000 from GET. Key features of the Shareholder Loan The Shareholder Loan bears simple interest at a fixed rate of 8% per annum. No interest payment is due or payable prior to the repayment of the principal or the debt-to-equity conversion. The term of the Shareholder Loan is 72 months, commencing from the actual drawdown date of April 14, 2017 and ending on April 13, 2023, unless converted earlier. The Shareholder Loan may be repaid or converted, either partially or in full, 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 RMB900,000. Interest is 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, 2020, total interest generated from the Shareholder Loan was $2,534 and $5,106, respectively, of which, nil and nil was capitalized, respectively. 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.

Product Revenue

Product Revenue	6 Months Ended
	Jun. 30, 2020
Revenue from Contract with Customer [Abstract]
Product Revenue	Product Revenue The Company’s product sales are derived from the sale of its internally developed products BRUKINSA ® in the United States and China and tislelizumab in China, as well as the sale of REVLIMID ® , VIDAZA ® and ABRAXANE ® in China under a distribution license from BMS. On March 25, 2020, the Company announced that the China National Medical Products Administration ("NMPA") suspended the importation, sales and use of ABRAXANE ® in China supplied to BeiGene by Celgene Corporation, a BMS company, and the drug was subsequently recalled by BMS and is not currently available for sale in China. The table below presents the Company’s net product sales for the three and six months ended June 30, 2020 and 2019. Three Months Ended Six Months Ended June 30, June 30, 2020 2019 2020 2019 $ $ $ $ Product revenue – gross 67,689 58,733 120,877 117,269 Less: Rebates and sales returns (2,054) (591) (3,183) (1,706) Product revenue – net 65,635 58,142 117,694 115,563 The following table disaggregates net product sales by product for the three and six months ended June 30, 2020 and June 30, 2019: Three Months Ended Six Months Ended June 30, June 30, 2020 2019 2020 2019 $ $ $ $ Tislelizumab 29,417 — 49,943 — BRUKINSA® 6,974 — 7,691 — REVLIMID® 17,219 16,373 24,847 39,957 VIDAZA® 11,789 7,038 17,832 13,741 ABRAXANE® 236 34,731 17,381 61,865 Total net product revenue 65,635 58,142 117,694 115,563 The following table presents the roll-forward of accrued sales rebates and returns for the six months ended June 30, 2020 and June 30, 2019: Sales Rebates $ Balance as of December 31, 2018 4,749 Accrual 1,706 Payments (3,784) Balance as of June 30, 2019 2,671 Balance as of December 31, 2019 3,198 Accrual 3,183 Payments (2,485) Balance as of June 30, 2020 3,896

Loss Per Share

Loss Per Share	6 Months Ended
	Jun. 30, 2020
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, 2020 2019 2020 2019 $ $ $ $ Numerator: Net loss attributable to BeiGene, Ltd. (335,202) (85,570) (698,937) (253,210) Denominator: Weighted average shares outstanding, basic and diluted 1,010,230,470 777,509,102 1,007,967,904 776,137,299 Net loss per share attributable to BeiGene, Ltd., basic and diluted (0.33) (0.11) (0.69) (0.33) 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, 2020 and 2019.

Share-Based Compensation Expens

Share-Based Compensation Expense	6 Months Ended
	Jun. 30, 2020
Share-based Payment Arrangement [Abstract]
Share-Based Compensation Expense	Share-Based Compensation Expense 2016 Share Option and Incentive Plan On January 14, 2016, in connection with the Company's initial public offering ("IPO") on the NASDAQ Stock Market, 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, 2020, ordinary shares cancelled or forfeited under the 2011 Plan that were carried over to the 2016 Plan totaled 5,152,249. The 2016 Plan formerly 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 Company's IPO on The Stock Exchange of Hong Kong Limited ("HKEx"), 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 listing rules of the HKEx. In December 2018, the shareholders 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. In June 2020, the shareholders approved an Amendment No. 1 to the 2016 Plan to increase the number of shares authorized for issuance by 57,200,000 ordinary shares and to extend the term of the plan through April 13, 2030. 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, 2020, the Company granted options for 8,657,649 ordinary shares and restricted share units for 15,567,058 ordinary shares under the 2016 Plan. As of June 30, 2020, options and restricted share units for ordinary shares outstanding under the 2016 Plan totaled 92,244,880 and 34,112,988, 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 Hong Kong IPO, the board of directors of the Company approved an amended and restated 2018 Plan to implement changes required by the listing rules of the HKEx. During the six months ended June 30, 2020, the Company did not grant any options or restricted share units under the 2018 Plan. As of June 30, 2020, options and restricted share units for ordinary shares outstanding under the 2018 Plan totaled 79,404 and 2,028,520, 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 listing rules of the HKEx. 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, 2020, the Company issued 425,425 ordinary shares to employees for aggregate proceeds of $4,048 under the ESPP. The purchase price of the shares was $123.71 per ADS, or $9.52 per ordinary share, which was discounted in accordance with the terms of the ESPP from the closing price on NASDAQ on February 28, 2020 of $158.35 per ADS, or $12.18 per ordinary share. On August 30, 2019, the Company issued 233,194 ordinary shares to employees for aggregate proceeds of $2,192 under the ESPP. The purchase price of the shares was $122.19 per ADS, or $9.40 per ordinary share, which was discounted in accordance with the terms of the ESPP from the closing price on NASDAQ on August 30, 2019 of $143.75 per ADS, or $11.06 per ordinary share. On February 28, 2019, the Company issued 154,505 ordinary shares to employees for aggregate proceeds of $1,385 under the ESPP. 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 share. The following table summarizes total share-based compensation expense recognized for the three and six months ended June 30, 2020 and 2019: Three Months Ended Six Months Ended June 30, June 30, 2020 2019 2020 2019 $ $ $ $ Research and development 23,712 18,154 44,111 33,925 Selling, general and administrative 21,756 14,448 39,612 25,069 Total 45,468 32,602 83,723 58,994

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income	6 Months Ended
	Jun. 30, 2020
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, 2019 (9,291) 1,290 (8,001) Other comprehensive (loss)/ income before reclassifications (2,526) 2,657 131 Amounts reclassified from accumulated other comprehensive income — (1,429) (1,429) Net-current period other comprehensive (loss)/ income (2,526) 1,228 (1,298) Balance as of June 30, 2020 (11,817) 2,518 (9,299)

Shareholders_ Equity

Shareholders’ Equity	6 Months Ended
	Jun. 30, 2020
Equity [Abstract]
Shareholders’ Equity	Shareholders’ Equity Share Purchase Agreement On January 2, 2020, the Company sold 15,895,001 ADSs, representing a 20.5% ownership stake in the Company, to Amgen for aggregate cash proceeds of $2,779,241, or $174.85 per ADS, pursuant to the SPA executed in connection with the Amgen Collaboration Agreement.

Restricted Net Assets

Restricted Net Assets	6 Months Ended
	Jun. 30, 2020
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 enterprises and therefore are subject to the above-mentioned restrictions on distributable profits. During the three and six months ended June 30, 2020 and 2019, no appropriation to statutory reserves was made because the PRC subsidiaries had substantial losses during these 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 regulations 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, 2020 and December 31, 2019, amounts restricted were the net assets of the Company’s PRC subsidiaries, which amounted to $158,840 and $109,633, respectively.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Purchase Commitments As of June 30, 2020, the Company had purchase commitments amounting to $126,864, of which $105,127 related to minimum purchase requirements for supply purchased from contract manufacturing organizations and $21,737 related to binding purchase obligations of inventory from BMS. The Company does not have any minimum purchase requirements for inventory from BMS. Capital commitments The Company had capital commitments amounting to $61,017 for the acquisition of property, plant and equipment as of June 30, 2020, which were mainly for BeiGene Guangzhou Factory’s manufacturing facility in Guangzhou, China. Co-development funding commitment Under the Amgen Collaboration Agreement, the Company is responsible for co-funding global development costs for the Amgen oncology pipeline assets up to a total cap of $1,250,000. The Company is funding its portion of the co-development costs by contributing cash and development services. As of June 30, 2020, the Company's remaining co-development funding commitment was $1,138,057. Other Business Agreements The Company enters into agreements in the ordinary course of business with contract research organizations ("CROs") to provide research and development services. These contracts are generally cancelable at any time by us with prior written notice. The Company also enters into collaboration agreements with institutions and companies to license intellectual property. The Company may be obligated to make future development, regulatory and commercial milestone payments and royalty payments on future sales of specified products associated with its collaboration agreements. Payments under these agreements

Segment and geographic informat

Segment and geographic information	6 Months Ended
	Jun. 30, 2020
Segment Reporting [Abstract]
Segment and geographic information	Segment and geographic information The Company operates in one segment: pharmaceutical products. Its chief operating decision maker is the Chief Executive Officer, who makes operating decisions, assesses performance and allocates resources on a consolidated basis. The Company’s long-lived assets are substantially located in the PRC. Net product revenues by geographic area are based upon the location of the customer, and net collaboration revenue is recorded in the jurisdiction in which the related income is expected to be sourced from. Total net revenues by geographic area are presented as follows: Three Months Ended Six Months Ended June 30, June 30, 2020 2019 2020 2019 $ $ $ $ PRC 62,576 58,142 113,918 115,563 United States 3,059 120,383 3,776 133,650 Other — 64,821 — 71,966 Total 65,635 243,346 117,694 321,179

Subsequent Event

Subsequent Event	6 Months Ended
	Jun. 30, 2020
Subsequent Events [Abstract]
Subsequent Event	Subsequent EventOn July 15, 2020, the Company issued 145,838,979 ordinary shares, par value $0.0001 per ordinary share, to certain existing investors in a registered direct offering. Each ordinary share was sold for a purchase price of $14.2308 per share ($185.00 per ADS), resulting in gross proceeds of approximately $2,075,000 and net proceeds, after estimated offering expenses, of approximately $2,069,000. The offering was made without an underwriter or a placement agent and as a result the Company did not pay any underwriting discounts or commissions in connection with this offering.

Description of Business, Basi_2

Description of Business, Basis of Presentation and Consolidation and Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2020
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, 2020, the condensed consolidated statements of operations and comprehensive loss for the three and six months ended June 30, 2020 and 2019, the condensed consolidated statements of cash flows for the six months ended June 30, 2020 and 2019, and the condensed consolidated statements of shareholders' equity for the three and six months ended June 30, 2020 and 2019, 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 on Form 10-K for the year ended December 31, 2019 (the "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, 2020 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.
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, 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, measurement of right-of-use assets and lease liabilities 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 June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses . Subsequently, the FASB issued ASU 2019-05, Financial Instruments- Credit Losses (Topic 326): Targeted Transition Relief and ASU 2019-11 Codification Improvements to Topic 326, Financial Instruments- Credit Losses (collectively, the "Credit Loss ASUs"). The Credit Loss ASUs change the methodology to be used to measure credit losses for certain financial instruments and financial assets, including trade receivables. The new methodology requires the recognition of an allowance that reflects the current estimate of credit losses expected to be incurred over the life of the financial asset. This new standard also requires that credit losses related to available-for-sale debt securities be recorded as an allowance through net income rather than reducing the carrying amount under the current, other-than-temporary-impairment model. The Company adopted the standard on January 1, 2020. Based on the composition of the Company's trade receivables and investment portfolio, the adoption of this standard did not have a material impact on the Company’s financial position or results of operations upon adoption. The Company has updated its accounting policy for trade accounts receivable and is providing additional disclosure about its allowance for credit losses, as required by the standard, upon adoption. 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. 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 adopted this standard on January 1, 2020. There was no material impact to the Company's financial position or results of operations upon adoption. 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 guidance should be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. The Company adopted this standard on January 1, 2020. There was no material impact to the Company's financial position or results of operations upon adoption. 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. This guidance should be applied retrospectively to the date of initial application of Topic 606. The Company adopted this standard on January 1, 2020. There was no material impact to the Company's financial position or results of operations upon adoption. New accounting standards which have not yet been adopted In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes . This update simplifies the accounting for income taxes as part of the FASB's overall initiative to reduce complexity in accounting standards. The amendments include removal of certain exceptions to the general principles of ASC 740, Income taxes , and simplification in several other areas such as accounting for a franchise tax (or similar tax) that is partially based on income. The update is effective in fiscal years beginning after December 15, 2020, and interim periods therein, and early adoption is permitted. Certain amendments in this update should be applied retrospectively or modified retrospectively, and all other amendments should be applied prospectively. 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, 2019.
Accounts Receivable and Allowance for Credit Losses	Accounts Receivable and Allowance for Credit Losses Trade accounts receivable are recorded at their invoiced amounts, net of trade discounts and allowances as well as an allowance for credit losses. The allowance for credit losses reflects the Company's current estimate of credit losses expected to be incurred over the life of the receivables. The Company considers various factors in establishing, monitoring, and adjusting its allowance for credit losses including the aging of receivables and aging trends, customer creditworthiness and specific exposures related to particular customers. The Company also monitors other risk factors and forward-looking information, such as country specific risks and economic factors that may affect a customer's ability to pay in establishing and adjusting its allowance for credit losses. Accounts receivable are written off after all collection efforts have ceased. Except for the changes to the Company’s significant accounting policies related to the adoption of the Credit Loss ASUs, there have been no other material changes to the Company’s significant accounting policies as of and for the six months ended June 30, 2020, as compared to the significant accounting policies described in the Annual Report.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2020
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, 2020 and December 31, 2019: Quoted Price in Active Significant Market for Other Significant Identical Observable Unobservable Assets Inputs Inputs As of June 30, 2020 (Level 1) (Level 2) (Level 3) $ $ $ Short-term investments (Note 4): U.S. treasury securities 1,807,744 — — Cash equivalents: U.S. treasury securities 263,300 — — Money market funds 462,522 — — Other non-current assets: Equity securities (Note 4) 10,042 6,222 — Total 2,543,608 6,222 — Quoted Price in Active Significant Market for Other Significant Identical Observable Unobservable Assets Inputs Inputs As of December 31, 2019 (Level 1) (Level 2) (Level 3) $ $ $ Short-term investments (Note 4): U.S. treasury securities 364,728 — — Cash equivalents U.S. treasury securities 16,442 — — Money market funds 50,461 — — Total 431,631 — —

Collaborative Arrangements (Tab

Collaborative Arrangements (Tables)	6 Months Ended
	Jun. 30, 2020
Research and Development [Abstract]
Schedule of collaboration agreements	Amounts recorded related to the cash proceeds received from the Amgen collaboration for the six months ended June 30, 2020 were as follows: Six Months Ended June 30, 2020 $ Fair value of equity issued to Amgen 2,162,407 Fair value of research and development cost share liability 616,834 Total cash proceeds 2,779,241 Amounts recorded related to the Company's portion of the co-development funding on the pipeline assets for the three and six months ended June 30, 2020 were as follows: Three Months Ended Six Months Ended June 30, June 30, 2020 2020 $ $ Research and development expense 28,337 56,703 Amortization of research and development cost share liability 27,606 55,240 Total amount due to Amgen for BeiGene's portion of the development funding 55,943 111,943 Total amount of development funding paid or payable in cash 55,943 111,943 Total amount of development funding paid with development services — — As of June 30, 2020 Remaining portion of development funding cap 1,138,057 At June 30, 2020, the research and development cost share liability recorded in the Company's balance sheet was as follows: As of June 30, 2020 $ Research and development cost share liability, current portion 136,704 Research and development cost share liability, non-current portion 424,890 Total research and development cost share liability 561,594
Schedule of total collaboration revenue recognized	The following table summarizes total collaboration revenue recognized related to the BMS collaboration for the three and six months ended June 30, 2020 and 2019: Three Months Ended Six Months Ended June 30, June 30, 2020 2019 2020 2019 $ $ $ $ Reimbursement of research and development costs — 9,460 — 27,634 Research and development service revenue — 25,744 — 27,982 Other — 150,000 — 150,000 Total — 185,204 — 205,616 Three Months Ended Six Months Ended June 30, June 30, 2020 2019 2020 2019 Research and development payments to Collaboration Partners $ $ $ $ Upfront payments — 20,000 43,000 30,000 Milestone payments — — 5,000 — Total — 20,000 48,000 30,000 Three Months Ended Six Months Ended June 30, June 30, 2020 2019 2020 2019 $ $ $ $ Product revenue – gross 67,689 58,733 120,877 117,269 Less: Rebates and sales returns (2,054) (591) (3,183) (1,706) Product revenue – net 65,635 58,142 117,694 115,563 The following table disaggregates net product sales by product for the three and six months ended June 30, 2020 and June 30, 2019: Three Months Ended Six Months Ended June 30, June 30, 2020 2019 2020 2019 $ $ $ $ Tislelizumab 29,417 — 49,943 — BRUKINSA® 6,974 — 7,691 — REVLIMID® 17,219 16,373 24,847 39,957 VIDAZA® 11,789 7,038 17,832 13,741 ABRAXANE® 236 34,731 17,381 61,865 Total net product revenue 65,635 58,142 117,694 115,563

Restricted Cash and Investmen_2

Restricted Cash and Investments (Tables)	6 Months Ended
	Jun. 30, 2020
Investments, Debt and Equity Securities [Abstract]
Schedule of short-term investments	Short-term investments as of June 30, 2020 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 1,805,274 2,470 — 1,807,744 Total 1,805,274 2,470 — 1,807,744 Short-term investments as of December 31, 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 363,440 1,288 — 364,728 Total 363,440 1,288 — 364,728

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Jun. 30, 2020
Inventory Disclosure [Abstract]
Schedule of inventory	The Company’s inventory balance consisted of the following: As of June 30, December 31, 2020 2019 $ $ Raw materials 3,762 — Work in process 118 — Finished goods 29,354 28,553 Total inventories 33,234 28,553

Property, plant and equipment (

Property, plant and equipment (Tables)	6 Months Ended
	Jun. 30, 2020
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, 2020 2019 $ $ Laboratory equipment 50,901 47,154 Leasehold improvements 24,780 24,008 Building 108,188 109,514 Manufacturing equipment 65,431 62,775 Software, electronics and office equipment 15,435 14,705 Property, plant and equipment, at cost 264,735 258,156 Less accumulated depreciation (51,157) (36,709) Construction in progress 44,528 20,955 Property, plant and equipment, net 258,106 242,402

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets outstanding	Intangible assets as of June 30, 2020 and December 31, 2019 are summarized as follows: As of June 30, 2020 December 31, 2019 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 (2,125) 5,375 7,500 (1,750) 5,750 Trading license 816 (816) — 816 (720) 96 Total finite-lived intangible assets 8,316 (2,941) 5,375 8,316 (2,470) 5,846

Supplemental Balance Sheet In_2

Supplemental Balance Sheet Information (Tables)	6 Months Ended
	Jun. 30, 2020
Balance Sheet Related Disclosures [Abstract]
Allowance for credit receivable rollforward	The roll-forward of the allowance for credit losses related to trade accounts receivable for the six months ended June 30, 2020 consists of the following activity: Allowance for Credit Losses $ Balance as of December 31, 2019 — Current period provision for expected credit losses 121 Amounts written-off — Recoveries of amounts previously written-off — Balance as of June 30, 2020 121
Schedule of prepaid expenses and other current assets	Prepaid expenses and other current assets consist of the following: As of June 30, December 31, 2020 2019 $ $ Prepaid research and development costs 79,458 65,886 Prepaid taxes 18,792 9,498 Payroll tax receivables 17,391 5,365 Interest receivable 3,636 1,932 Prepaid insurance 6,231 711 Prepaid manufacturing costs 10,025 3,829 Other 8,933 3,017 Total 144,466 90,238
Schedule of other non-current assets	Other non-current assets consist of the following: As of June 30, December 31, 2020 2019 $ $ Goodwill 109 109 Prepayment of property and equipment 30,449 10,289 Prepayment of facility capacity expansion activities (1) 26,267 24,881 Prepaid VAT 25,705 29,967 Rental deposits and other 3,611 3,209 Equity method investments (Note 4) 26,241 — Total 112,382 68,455 (1) Represents payments for facility expansions under commercial supply agreements. The payments will provide future benefit to the Company through credits on future supply purchases.
Schedule of accrued expenses and other payables	Accrued expenses and other payables consist of the following: As of June 30, December 31, 2020 2019 $ $ Compensation related 48,980 54,156 External research and development related 99,390 62,794 Commercial activities 31,549 25,645 Income tax and other taxes 22,564 9,648 Sales rebates and returns related 3,896 3,198 Professional fees and other 1,542 8,115 Total 207,921 163,556
Schedule of other long-term liabilities	Other long-term liabilities consist of the following: As of June 30, December 31, 2020 2019 $ $ Deferred government grant income 46,340 46,391 Other 174 171 Total 46,514 46,562

Product Revenue (Tables)

Product Revenue (Tables)	6 Months Ended
	Jun. 30, 2020
Revenue from Contract with Customer [Abstract]
Schedule of net product sales	The following table summarizes total collaboration revenue recognized related to the BMS collaboration for the three and six months ended June 30, 2020 and 2019: Three Months Ended Six Months Ended June 30, June 30, 2020 2019 2020 2019 $ $ $ $ Reimbursement of research and development costs — 9,460 — 27,634 Research and development service revenue — 25,744 — 27,982 Other — 150,000 — 150,000 Total — 185,204 — 205,616 Three Months Ended Six Months Ended June 30, June 30, 2020 2019 2020 2019 Research and development payments to Collaboration Partners $ $ $ $ Upfront payments — 20,000 43,000 30,000 Milestone payments — — 5,000 — Total — 20,000 48,000 30,000 Three Months Ended Six Months Ended June 30, June 30, 2020 2019 2020 2019 $ $ $ $ Product revenue – gross 67,689 58,733 120,877 117,269 Less: Rebates and sales returns (2,054) (591) (3,183) (1,706) Product revenue – net 65,635 58,142 117,694 115,563 The following table disaggregates net product sales by product for the three and six months ended June 30, 2020 and June 30, 2019: Three Months Ended Six Months Ended June 30, June 30, 2020 2019 2020 2019 $ $ $ $ Tislelizumab 29,417 — 49,943 — BRUKINSA® 6,974 — 7,691 — REVLIMID® 17,219 16,373 24,847 39,957 VIDAZA® 11,789 7,038 17,832 13,741 ABRAXANE® 236 34,731 17,381 61,865 Total net product revenue 65,635 58,142 117,694 115,563
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, 2020 and June 30, 2019: Sales Rebates $ Balance as of December 31, 2018 4,749 Accrual 1,706 Payments (3,784) Balance as of June 30, 2019 2,671 Balance as of December 31, 2019 3,198 Accrual 3,183 Payments (2,485) Balance as of June 30, 2020 3,896

Loss Per Share (Tables)

Loss Per Share (Tables)	6 Months Ended
	Jun. 30, 2020
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, 2020 2019 2020 2019 $ $ $ $ Numerator: Net loss attributable to BeiGene, Ltd. (335,202) (85,570) (698,937) (253,210) Denominator: Weighted average shares outstanding, basic and diluted 1,010,230,470 777,509,102 1,007,967,904 776,137,299 Net loss per share attributable to BeiGene, Ltd., basic and diluted (0.33) (0.11) (0.69) (0.33)

Share-Based Compensation Expe_2

Share-Based Compensation Expense (Tables)	6 Months Ended
	Jun. 30, 2020
Share-based Payment Arrangement [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, 2020 and 2019: Three Months Ended Six Months Ended June 30, June 30, 2020 2019 2020 2019 $ $ $ $ Research and development 23,712 18,154 44,111 33,925 Selling, general and administrative 21,756 14,448 39,612 25,069 Total 45,468 32,602 83,723 58,994

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Tables)	6 Months Ended
	Jun. 30, 2020
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, 2019 (9,291) 1,290 (8,001) Other comprehensive (loss)/ income before reclassifications (2,526) 2,657 131 Amounts reclassified from accumulated other comprehensive income — (1,429) (1,429) Net-current period other comprehensive (loss)/ income (2,526) 1,228 (1,298) Balance as of June 30, 2020 (11,817) 2,518 (9,299)

Segment and geographic inform_2

Segment and geographic information (Tables)	6 Months Ended
	Jun. 30, 2020
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, 2020 2019 2020 2019 $ $ $ $ PRC 62,576 58,142 113,918 115,563 United States 3,059 120,383 3,776 133,650 Other — 64,821 — 71,966 Total 65,635 243,346 117,694 321,179

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Assets:
Short-term investments	$ 1,807,744,000	$ 364,728,000
U.S. treasury securities
Assets:
Short-term investments	1,807,744,000	364,728,000
Recurring basis
Liabilities:
Liabilities measured and recorded at fair value	0	0
Recurring basis | (Level 1)
Assets:
Equity securities (Note 4)	10,042,000
Total	2,543,608,000	431,631,000
Recurring basis | (Level 1) | U.S. treasury securities
Assets:
Short-term investments	1,807,744,000	364,728,000
Cash equivalents:	263,300,000	16,442,000
Recurring basis | (Level 1) | Money market funds
Assets:
Cash equivalents:	462,522,000	50,461,000
Recurring basis | (Level 2)
Assets:
Equity securities (Note 4)	6,222,000
Total	6,222,000	0
Recurring basis | (Level 2) | U.S. treasury securities
Assets:
Short-term investments	0	0
Cash equivalents:	0	0
Recurring basis | (Level 2) | Money market funds
Assets:
Cash equivalents:	0	0
Recurring basis | (Level 3)
Assets:
Equity securities (Note 4)	0
Total	0	0
Recurring basis | (Level 3) | U.S. treasury securities
Assets:
Short-term investments	0	0
Cash equivalents:	0	0
Recurring basis | (Level 3) | Money market funds
Assets:
Cash equivalents:	$ 0	$ 0

Collaborative Arrangements - Am

Collaborative Arrangements - Amgen (Details) - USD ($) $ / shares in Units, $ in Thousands	Jan. 02, 2020	Jun. 30, 2020
Common Stock
Research and Development Arrangement, Contract to Perform for Others
Share price, ADS (in dollars per share)	$ 132.74
Proceeds from ADS shares	$ 2,109,902
Beigene | Amgen, Inc
Research and Development Arrangement, Contract to Perform for Others
Minority interest in investment (as a percent)	20.50%
Amgen, Inc
Research and Development Arrangement, Contract to Perform for Others
Maximum cash and development services commitment	$ 1,250,000
Shares issued (in shares)	15,895,001
Per share acquisition price (in dollars per share)	$ 174.85
Payments to acquire equity interest	$ 2,779,241
Fair value of equity issued to Amgen	2,162,407	$ 2,162,407
Fair value of cost share liability	601,857
Fair value of research and development cost share liability	$ 616,834	$ 616,834

Collaborative Arrangements - De

Collaborative Arrangements - Details of Proceeds From Transaction (Details) - Amgen, Inc - USD ($) $ in Thousands	Jan. 02, 2020	Jun. 30, 2020
Research and Development Arrangement, Contract to Perform for Others
Fair value of equity issued to Amgen	$ 2,162,407	$ 2,162,407
Fair value of research and development cost share liability	$ 616,834	616,834
Payments to Acquire Businesses, Net of Cash Acquired		$ 2,779,241

Collaborative Arrangements - Fu

Collaborative Arrangements - Funding Expenses (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Research and Development Arrangement, Contract to Perform for Others
Research and development expense	$ 285,968	$ 228,760	$ 590,270	$ 407,111
Amgen, Inc
Research and Development Arrangement, Contract to Perform for Others
Research and development expense	28,337		56,703
Amortization of research and development cost share liability	27,606		55,240
Total amount due to Amgen for BeiGene's portion of the development funding	55,943		111,943
Total amount of development funding paid or payable in cash	55,943		111,943
Total amount of development funding paid with development services	0		0
Remaining portion of development funding cap	$ 1,138,057		$ 1,138,057

Collaborative Arrangements - Fi

Collaborative Arrangements - Financing Liability (Details) - Amgen, Inc $ in Thousands	Jun. 30, 2020USD ($)
Research and Development Arrangement, Contract to Perform for Others
Research and development cost share liability, current portion	$ 136,704
Research and development cost share liability, non-current portion	424,890
Total research and development cost share liability	$ 561,594

Collaborative Arrangements - Co

Collaborative Arrangements - Collaboration Revenue Recognized (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Revenues
Revenues	$ 65,635	$ 243,346	$ 117,694	$ 321,179
Collaboration
Revenues
Revenues	0	185,204	0	205,616
Reimbursement of research and development costs
Revenues
Revenues	0	9,460	0	27,634
Research and development service revenue
Revenues
Revenues	0	25,744	0	27,982
Other
Revenues
Revenues	$ 0	$ 150,000	$ 0	$ 150,000

Collaborative Arrangements - _2

Collaborative Arrangements - Collaboration Revenue Recognized Narratives (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Research and Development Arrangement, Contract to Perform for Others
Revenues	$ 65,635	$ 243,346	$ 117,694	$ 321,179
Collaboration revenue
Research and Development Arrangement, Contract to Perform for Others
Revenues	0	185,204	0	205,616
Reimbursement of research and development costs
Research and Development Arrangement, Contract to Perform for Others
Revenues	0	9,460	0	27,634
Research and development service revenue
Research and Development Arrangement, Contract to Perform for Others
Revenues	0	25,744	0	27,982
Other
Research and Development Arrangement, Contract to Perform for Others
Revenues	$ 0	$ 150,000	$ 0	$ 150,000

Collaborative Arrangements - In

Collaborative Arrangements - In Licensing Agreements (Details) - USD ($) $ in Thousands	Jan. 13, 2020	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Research and Development Arrangement, Contract to Perform for Others
Upfront payments	$ 40,000	$ 0	$ 20,000	$ 43,000	$ 30,000
Milestone payments		0	0	5,000	0
Total		$ 0	$ 20,000	$ 48,000	$ 30,000
EUSA Pharma
Research and Development Arrangement, Contract to Perform for Others
Maximum milestone payments	$ 160,000

Restricted Cash and Investmen_3

Restricted Cash and Investments - Restricted Cash (Details) $ in Thousands	Jun. 30, 2020USD ($)
Investments, Debt and Equity Securities [Abstract]
Restricted cash	$ 4,885

Restricted Cash and Investmen_4

Restricted Cash and Investments - Tabular Disclosure (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Short-term investments
Amortized Cost	$ 1,805,274	$ 363,440
Gross Unrealized Gains	2,470	1,288
Gross Unrealized Losses	0	0
Fair Value (Net Carrying Amount)	1,807,744	364,728
U.S. treasury securities
Short-term investments
Amortized Cost	1,805,274	363,440
Gross Unrealized Gains	2,470	1,288
Gross Unrealized Losses	0	0
Fair Value (Net Carrying Amount)	$ 1,807,744	$ 364,728

Restricted Cash and Investmen_5

Restricted Cash and Investments - Equity Method Investment (Details) - USD ($) $ in Thousands	Jun. 08, 2020	Jan. 31, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2020	Jun. 30, 2019
Schedule of Investments
Purchases of investments					$ 2,442,943	$ 710,791
Gains from equity investments					11,264	0
Gain on deconsolidation of entity					$ 11,307	$ 0
Series A preferred stock
Schedule of Investments
Preferred stock ownership voting rights requirement threshold (percentage)	70.00%
Leap Therapeutic, Inc
Schedule of Investments
Equity method investments (percent)				8.10%	8.10%
Equity method investments, including warrants (percent)				15.00%	15.00%
Gains from equity investments				$ 4,300	$ 11,264
Leap Therapeutic, Inc | Series B preferred stock
Schedule of Investments
Purchases of investments		$ 5,000
Warrants				6,222	6,222
Leap Therapeutic, Inc | Common Stock
Schedule of Investments
Equity investment				10,042	10,042
MapKure
Schedule of Investments
Equity method investments (percent)	55.60%		71.40%			71.40%
Equity investment				9,977	9,977
Gain on deconsolidation of entity	$ 11,307
Equity method investments fair value	$ 10,000
Loss from equity method investment				$ 23	$ 23
MapKure | SpringWorks
Schedule of Investments
Equity method investments (percent)			25.00%			25.00%
MapKure | Two Individuals
Schedule of Investments
Equity method investments (percent)			1.80%			1.80%
MapKure | Series A preferred stock
Schedule of Investments
Shares owned (shares)			10,000,000			10,000,000
MapKure | Series A preferred stock | SpringWorks
Schedule of Investments
Sale of stock shares received (in shares)			3,500,000
MapKure | Series A preferred stock | Two Individuals
Schedule of Investments
Sale of stock shares received (in shares)			250,000

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Raw materials	$ 3,762	$ 0
Work in process	118	0
Finished goods	29,354	28,553
Total inventories	$ 33,234	$ 28,553

Property, plant and equipment -

Property, plant and equipment - Tabular Disclosure (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Property and equipment
Property, plant and equipment, at cost	$ 264,735	$ 258,156
Less accumulated depreciation	(51,157)	(36,709)
Property, plant and equipment, net	258,106	242,402
Laboratory equipment
Property and equipment
Property, plant and equipment, at cost	50,901	47,154
Leasehold improvements
Property and equipment
Property, plant and equipment, at cost	24,780	24,008
Building
Property and equipment
Property, plant and equipment, at cost	108,188	109,514
Manufacturing equipment
Property and equipment
Property, plant and equipment, at cost	65,431	62,775
Software, electronics and office equipment
Property and equipment
Property, plant and equipment, at cost	15,435	14,705
Construction in progress
Property and equipment
Property, plant and equipment, at cost	$ 44,528	$ 20,955

Property, plant and equipment_2

Property, plant and equipment - Depreciation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Property and equipment
Depreciation expense	$ 7,679	$ 3,363	$ 15,146	$ 6,448

Guangzhou Biologics Business (D

Guangzhou Biologics Business (Details) $ in Thousands	1 Months Ended		3 Months Ended		6 Months Ended
	Apr. 30, 2017CNY (¥)	Mar. 31, 2017CNY (¥)asset	Dec. 31, 2017	Jun. 30, 2017CNY (¥)	Jun. 30, 2020USD ($)	Jun. 30, 2019USD ($)	Dec. 31, 2019USD ($)	Sep. 30, 2018	Apr. 14, 2017CNY (¥)	Mar. 07, 2017CNY (¥)
Organization
Capital contribution from noncontrolling interest | $					$ 0	$ 4,000
Cash and cash equivalents | $					1,345,014	$ 918,948	$ 618,011
Restricted cash | $					$ 4,885
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
BeiGene (Hong Kong) Co., Limited.(“BeiGene HK”) | Contributions One
Organization
Cash capital contribution				¥ 137,830,000
BeiGene (Hong Kong) Co., Limited.(“BeiGene HK”) | Contributions Two
Organization
Cash capital contribution				¥ 2,415,000
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 before transaction (as a percent)			100.00%
BeiGene Biologics Co., Ltd. (BeiGene Biologics)
Organization
Cash and cash equivalents | $					$ 114,105
Restricted cash | $					$ 4,128
BeiGene Biologics Co., Ltd. (BeiGene Biologics) | Shareholder Loan | Convertible Debt | Investor
Organization
Face amount										¥ 900,000,000
Shareholder loan	¥ 900,000,000
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 (Guangzhou) Co., Ltd. (“BeiGene Guangzhou”) | Baiji Shenzhou (Guangzhou) Pharmaceuticals Co., Ltd.
Organization
Ownership percentage (as a percent)								100.00%

Intangible Assets - Intangible

Intangible Assets - Intangible Assets Outstanding (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Finite-lived intangible assets:
Gross carrying amount	$ 8,316	$ 8,316
Accumulated amortization	(2,941)	(2,470)
Intangible assets, net	5,375	5,846
Product distribution rights
Finite-lived intangible assets:
Gross carrying amount	7,500	7,500
Accumulated amortization	(2,125)	(1,750)
Intangible assets, net	5,375	5,750
Trading license
Finite-lived intangible assets:
Gross carrying amount	816	816
Accumulated amortization	(816)	(720)
Intangible assets, net	$ 0	$ 96

Intangible Assets - Useful Life

Intangible Assets - Useful Life (Details)	6 Months Ended
	Jun. 30, 2020
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, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Finite-lived intangible assets:
Amortization of intangible assets	$ 188	$ 332	$ 471	$ 663

Intangible Assets - Expected Am

Intangible Assets - Expected Amortization Expense (Details) $ in Thousands	Jun. 30, 2020USD ($)
Expected amortization expense
Remainder of 2020	$ 375
2021	750
2022	750
2023	750
2024	750
2025 and thereafter	$ 2,000

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Income taxes
Income tax (benefit) expense	$ (1,475)	$ 2,129	$ 79	$ 2,648
Taxes receivable	5,586		5,586
Unrecognized tax benefits	5,783		5,783
Increase in uncertain tax position	$ 780		$ 1,150

Supplemental Balance Sheet In_3

Supplemental Balance Sheet Information - Allowance for credit losses (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2020USD ($)
Accounts Receivable, Allowance for Credit Loss
Balance as of December 31, 2019	$ 0
Current period provision for expected credit losses	121
Amounts written-off	0
Recoveries of amounts previously written-off	0
Balance as of June 30, 2020	$ 121

Supplemental Balance Sheet In_4

Supplemental Balance Sheet Information - Prepaid expenses and other current assets (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Prepaid expenses and other current assets:
Prepaid research and development costs	$ 79,458	$ 65,886
Prepaid taxes	18,792	9,498
Payroll tax receivables	17,391	5,365
Interest receivable	3,636	1,932
Prepaid insurance	6,231	711
Prepaid manufacturing costs	10,025	3,829
Other	8,933	3,017
Total	$ 144,466	$ 90,238

Supplemental Balance Sheet In_5

Supplemental Balance Sheet Information - Other non-current assets (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Other non-current assets:
Goodwill	$ 109	$ 109
Prepayment of property and equipment	30,449	10,289
Prepayment of facility capacity expansion activities	26,267	24,881
Prepaid VAT	25,705	29,967
Rental deposits and other	3,611	3,209
Equity method investments (Note 4)	26,241	0
Total	$ 112,382	$ 68,455

Supplemental Balance Sheet In_6

Supplemental Balance Sheet Information - Accrued expenses and other payables (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Accrued expenses and other payables
Compensation related	$ 48,980	$ 54,156
External research and development related	99,390	62,794
Commercial activities	31,549	25,645
Income tax and other taxes	22,564	9,648
Sales rebates and returns related	3,896	3,198
Professional fees and other	1,542	8,115
Total	$ 207,921	$ 163,556

Supplemental Balance Sheet In_7

Supplemental Balance Sheet Information - Other long-term liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Other long-term liabilities
Deferred government grant income	$ 46,340	$ 46,391
Other	174	171
Total	$ 46,514	$ 46,562

Bank Loans (Details)

Bank Loans (Details) $ in Thousands	Jun. 28, 2020USD ($)	Jun. 28, 2020CNY (¥)	May 27, 2020USD ($)	May 27, 2020CNY (¥)	May 21, 2020CNY (¥)	Jan. 22, 2020USD ($)	Jan. 22, 2020CNY (¥)	Jan. 13, 2020CNY (¥)	Apr. 04, 2018USD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2020CNY (¥)	Jun. 30, 2019USD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2020CNY (¥)	Jun. 30, 2020CNY (¥)	Dec. 31, 2019USD ($)
Long-term bank loan
Proceeds from long-term bank loan												$ 49,525		$ 43,704
Long-term bank loan										$ 131,491		131,491			$ 131,491			$ 83,311
Loans Payable | China Industrial Bank
Long-term bank loan
Short-term debt										19,816		19,816			19,816		¥ 140,000,000
Loans Payable | China Merchants Bank
Long-term bank loan
Short-term debt										6,104		6,104			6,104		¥ 43,126,000
Short Term Debt Due Jan 2022 | Loans Payable | China Industrial Bank
Long-term bank loan
Debt instrument term (in years)								1 year
Proceeds from long-term bank loan												20,141	¥ 140,000,000
Maximum borrowing capacity | ¥								¥ 200,000,000
Fixed annual interest rate (as a percent)								5.60%
Short Term Debt Due Mar X, 2022 | Loans Payable | China Merchants Bank
Long-term bank loan
Debt instrument term (in years)					1 year
Proceeds from long-term bank loan	$ 3,060	¥ 21,666,000	$ 2,996	¥ 21,460,000
Maximum borrowing capacity | ¥					¥ 100,000,000
Fixed annual interest rate (as a percent)	4.50%	4.50%	4.35%	4.35%
Loans Payable
Long-term bank loan
Interest expense										1,888	$ 1,167	3,607		2,108
Interest capitalized										57	$ 738	$ 124		$ 1,379
Loans Payable | Long Term Bank Loan April 2018 | China Construction Bank
Long-term bank loan
Debt instrument term (in years)									9 years
Proceeds from long-term bank loan															82,093	¥ 580,000,000
Factory fixed assets carrying amount									$ 142,121
Interest rate during the period (percent)												4.90%	4.90%
Loans Payable | Long Term Debt Due April 2022 - 2029 | China Merchants Bank
Long-term bank loan
Debt instrument term (in years)						9 years	9 years
Proceeds from long-term bank loan						$ 49,525	¥ 350,000,000
Maximum borrowing capacity | ¥							¥ 1,100,000,000
Interest rate during the period (percent)												4.40%	4.40%
Long-term bank loan										$ 49,539		$ 49,539			$ 49,539

Shareholder Loan (Details)

Shareholder Loan (Details) - Shareholder Loan - Investor - Convertible Debt	Apr. 14, 2017CNY (¥)	Mar. 07, 2017CNY (¥)	Jun. 30, 2020USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2019USD ($)
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 | $			$ 2,534,000	$ 2,531,000	$ 5,106,000	$ 5,176,000
Interest capitalized | $			$ 0	$ 716,000	$ 0	$ 1,504,000

Product Revenue - Product Sales

Product Revenue - Product Sales (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Revenues
Product revenue – net	$ 65,635	$ 243,346	$ 117,694	$ 321,179
Product
Revenues
Product revenue – gross	67,689	58,733	120,877	117,269
Less: Rebates and sales returns	(2,054)	(591)	(3,183)	(1,706)
Product revenue – net	65,635	58,142	117,694	115,563
Product | Tislelizumab
Revenues
Product revenue – net	29,417	0	49,943	0
Product | BRUKINSA®
Revenues
Product revenue – net	6,974	0	7,691	0
Product | REVLIMID®
Revenues
Product revenue – net	17,219	16,373	24,847	39,957
Product | VIDAZA®
Revenues
Product revenue – net	11,789	7,038	17,832	13,741
Product | ABRAXANE®
Revenues
Product revenue – net	$ 236	$ 34,731	$ 17,381	$ 61,865

Product Revenue - Accrued Sales

Product Revenue - Accrued Sales Rebates and Returns (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Accrued Sales Rebates and Returns
Beginning balance	$ 3,198
Ending balance	3,896
Product
Accrued Sales Rebates and Returns
Beginning balance	3,198	$ 4,749
Accrual	3,183	1,706
Payments	(2,485)	(3,784)
Ending balance	$ 3,896	$ 2,671

Loss Per Share (Details)

Loss Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Numerator:
Net loss attributable to BeiGene, Ltd.	$ (335,202)	$ (85,570)	$ (698,937)	$ (253,210)
Denominator:
Weighted-average shares outstanding, basic and diluted (in shares)	1,010,230,470	777,509,102	1,007,967,904	776,137,299
Net loss per share attributable to BeiGene, Ltd., basic and diluted (in dollars per share)	$ (0.33)	$ (0.11)	$ (0.69)	$ (0.33)

Share-Based Compensation Expe_3

Share-Based Compensation Expense - Share Options and Incentive Plan (Details) - USD ($) $ / shares in Units, $ in Thousands	Feb. 28, 2020	Aug. 30, 2019	Feb. 28, 2019	Jun. 06, 2018	Jun. 30, 2020	Dec. 31, 2018	Jun. 30, 2020	Dec. 31, 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%		5.00%
Increase in ordinary shares authorized (in shares)					57,200,000	38,553,159
2016 Plan | Share options
Share-based compensation
Granted (in shares)							8,657,649
Number of options outstanding (in shares)					92,244,880		92,244,880
2016 Plan | Restricted Share Units (RSUs)
Share-based compensation
Granted (in shares)							15,567,058
Number of options outstanding (in shares)					34,112,988		34,112,988
2011 Plan
Share-based compensation
Shares cancelled or forfeited (in shares)							5,152,249
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		79,404
2018 Plan | Restricted Share Units (RSUs)
Share-based compensation
Number of options outstanding (in shares)					2,028,520		2,028,520
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)	425,425	233,194	154,505
Proceeds from shares issued	$ 4,048	$ 2,192	$ 1,385
Share prices of ADS shares issues (in dollars per share)	$ 123.71	$ 122.19	$ 116.49
Exercise price of shares issues (in dollars per share)	9.52	9.40	8.96
Share price, ADS (in dollars per share)	158.35	143.75	137.05
Share price (in dollars per share)	$ 12.18	$ 11.06	$ 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, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Share-based compensation
Compensation expense	$ 45,468	$ 32,602	$ 83,723	$ 58,994
Research and development
Share-based compensation
Compensation expense	23,712	18,154	44,111	33,925
Selling, general and administrative
Share-based compensation
Compensation expense	$ 21,756	$ 14,448	$ 39,612	$ 25,069

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2020
Movement in accumulated other comprehensive loss
Balance at the beginning of period	$ 2,827,056	$ 978,355	$ 1,622,679	$ 1,753,647	$ 978,355
Net-current period other comprehensive (loss)/ income	(2,738)	1,349	(6,436)	4,440
Balance at the end of period	2,546,492	2,827,056	1,571,264	1,622,679	2,546,492
Accumulated Other Comprehensive Income
Movement in accumulated other comprehensive loss
Balance at the beginning of period	(6,548)	(8,001)	6,072	1,526	(8,001)
Other comprehensive (loss)/ income before reclassifications					131
Amounts reclassified from accumulated other comprehensive income					(1,429)
Net-current period other comprehensive (loss)/ income	(2,751)	1,453	(6,297)	4,546	(1,298)
Balance at the end of period	(9,299)	(6,548)	$ (225)	$ 6,072	(9,299)
Foreign Currency Translation Adjustments
Movement in accumulated other comprehensive loss
Balance at the beginning of period		(9,291)			(9,291)
Other comprehensive (loss)/ income before reclassifications					(2,526)
Amounts reclassified from accumulated other comprehensive income					0
Net-current period other comprehensive (loss)/ income					(2,526)
Balance at the end of period	(11,817)				(11,817)
Unrealized Gain on available-for-Sale Securities
Movement in accumulated other comprehensive loss
Balance at the beginning of period		$ 1,290			1,290
Other comprehensive (loss)/ income before reclassifications					2,657
Amounts reclassified from accumulated other comprehensive income					(1,429)
Net-current period other comprehensive (loss)/ income					1,228
Balance at the end of period	$ 2,518				$ 2,518

Shareholders_ Equity - Follow-o

Shareholders’ Equity - Follow-on public offerings (Details) $ / shares in Units, $ in Thousands	Jan. 02, 2020USD ($)$ / sharesshares
Amgen, Inc | Beigene
Shareholders' equity
Minority interest in investment (as a percent)	20.50%
Amgen, Inc
Shareholders' equity
Shares issued (in shares) | shares	15,895,001
Proceeds from the issuance of stock | $	$ 2,779,241
Per share acquisition price (in dollars per share) | $ / shares	$ 174.85

Restricted Net Assets (Details)

Restricted Net Assets (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019
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	$ 158,840,000	$ 109,633,000

Commitments and Contingencies -

Commitments and Contingencies - Commitments (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Jan. 02, 2020
Purchase and Capital commitments
Purchase commitments	$ 126,864
Minimum Purchase Commitments For Supply Purchased
Purchase and Capital commitments
Purchase commitments	105,127
Inventories
Purchase and Capital commitments
Purchase commitments	21,737
Capital Addition Purchase Commitments
Purchase and Capital commitments
Purchase commitments	61,017
Amgen, Inc
Purchase and Capital commitments
Maximum cash and development services commitment		$ 1,250,000
Remaining portion of development funding	$ 1,138,057

Segment and geographic inform_3

Segment and geographic information - General Information (Details)	6 Months Ended
	Jun. 30, 2020segment
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, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Net product revenues by geographic area
Revenues	$ 65,635	$ 243,346	$ 117,694	$ 321,179
PRC
Net product revenues by geographic area
Revenues	62,576	58,142	113,918	115,563
United States
Net product revenues by geographic area
Revenues	3,059	120,383	3,776	133,650
Other
Net product revenues by geographic area
Revenues	$ 0	$ 64,821	$ 0	$ 71,966

Subsequent Event (Details)

Subsequent Event (Details) - USD ($) $ / shares in Units, $ in Thousands	Jul. 15, 2020	Jun. 30, 2020	Dec. 31, 2019
Subsequent Event
Ordinary shares, par value (in dollars per share)		$ 0.0001	$ 0.0001
Subsequent Event | Closed Registered Direct Offering
Subsequent Event
Sale of stock shares received (in shares)	145,838,979
Ordinary shares, par value (in dollars per share)	$ 0.0001
Per share price (in dollars per share)	14.2308
Sales price m ADS (in dollars per share)	$ 185
Sale of stock, consideration received on transaction	$ 2,075,000
Proceeds from the issuance of stock	$ 2,069,000