1. Interest income is higher than interest expense: If Wuliangye has realized a large amount of investment and gained rich interest income in an accounting period, the company itself needs to pay less interest, then the financial expense is negative.
2. Exchange income: Wuliangye is an enterprise with international business. If there is exchange rate difference between Wuliangye and foreign companies, it will generate exchange gains. In this case, the financial expenses will also be regarded as negative.
3. Structural changes of long-term and short-term loans: The structural changes of Wuliangye's short-term loans and long-term loans during the accounting period, such as the decrease of short-term loans and the increase of long-term loans, will also lead to negative financial expenses.