Company: HMDCF
Filing Date: 2025-03-19
Form Type: 20-F
Source: 0001410578-25-000377
Chunk: 344

Company: HUTCHMED (China) Ltd
Filing Date: 2025-03-19
Form: 20-F
Item: Item 1
Chunk 344
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 a “ U. S. Holder” is a person that is, for U. S. federal income tax purposes, a beneficial owner of an ordinary share or ADS and:

  a citizen or individual resident of the United States;  

  a corporation (or any other entity treated as a corporation for U. S. federal income tax purposes) organized in or under the laws of the United States or any state thereof, or the District of C...  

  an estate the income of which is subject to U. S. federal income taxation regardless of its source; or  

  a trust if (i) it has a valid election in effect to be treated as a U. S. person for U. S. federal income tax purposes or (ii) a U. S. court can exercise primary supervision over its administra...  

This summary does not purport to consider all aspects of U. S. federal income taxation that may be relevant to U. S. Holders in light of their particular circumstances, including the possible effect of the special tax accounting rules under Section 451 of the Code, or any minimum or Medicare contribution tax consequences. In addition, it does not address aspects of U. S. federal income taxation that may be applicable to U. S. Holders subject to special rules, including:

  banks or other financial institutions;  

  insurance companies;  

  real estate investment trusts;  

  regulated investment companies;  

  grantor trusts;  

  tax-exempt organizations, “ individual retirement accounts or “ Roth IRAs ”;  

  partnerships (or other entities or arrangements treated as partnerships for U. S. federal income tax purposes) or S corporations holding our ordinary shares or ADSs, and their partners or share...  

  dealers or electing traders in securities that use a mark-to-market method of tax accounting;  

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  persons whose functional currency is not the U. S. dollar;  

  persons that acquired ordinary shares or ADSs as compensation;  

  persons holding ordinary shares or ADSs in connection with a trade or business conducted outside of the United States.  

  persons holding our ordinary shares or ADSs as part of a straddle, integrated or similar transaction for U. S. federal income tax purposes; or  

  direct, indirect or constructive owners of 10% or more of our equity (by vote or value).  

If an entity or arrangement treated as a partnership for U. S. federal income tax purposes owns our ordinary shares or ADSs, the tax