Can JD.COM subsidies be counted as non-operating income?

Not necessarily.

JD.COM subsidies are related to the main business of the enterprise, such as sales subsidies and promotion expenses, so they should be included in the main business income or other business income, rather than non-operating income.

JD。 COM subsidies have nothing to do with the main business of the enterprise, such as government subsidies and donations, so they can be included in non-operating income.