XML 112 R25.htm IDEA: XBRL DOCUMENT v3.2.0.727

Deferred revenue and customer advances

12 Months Ended

Mar. 31, 2015

Deferred revenue and customer advances

Deferred revenue and customer advances

18.  Deferred revenue and customer advances

Deferred revenue and customer advances primarily represent service fees prepaid by merchants for which the relevant services have not been provided. The respective balances are as follows:

			As of March 31,
			2014			2015
			(in millions of RMB)
	Deferred revenue			4,766			5,781
	Customer advances			2,158			2,578
​	​	​	​		​	​		​
				6,924			8,359
	Less: current portion			(6,496	)		(7,914	)
​	​	​	​		​	​		​
	Non-current portion			428			445
​	​	​	​		​	​		​
​	​	​	​		​	​		​

All service fees received in advance are initially recorded as customer advances. These amounts are transferred to deferred revenue upon commencement of the provision of services by the Company and are recognized in the consolidated income statements in the period in which the services are provided. In general, service fees received in advance are non-refundable after such amounts are transferred to deferred revenue.

X

- References

No definition available.

+ Details

Name:	us-gaap_DeferredRevenueDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The entire disclosure for deferred revenues at the end of the reporting period, and description and amounts of significant changes that occurred during the reporting period. Deferred revenue is a liability as of the balance sheet date related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 605



-SubTopic 10



-Section S99



-Paragraph 1



-Subparagraph (SAB TOPIC 13.A.3(b).Q1(c),(b).Q2,(c).Q3)



-URI http://asc.fasb.org/extlink&oid=27012821&loc=d3e214044-122780



Reference 2: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 210



-SubTopic 10



-Section 45



-Paragraph 8



-Subparagraph (b)



-URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6935-107765



Reference 3: http://www.xbrl.org/2003/role/presentationRef



-Publisher SEC



-Name Staff Accounting Bulletin (SAB)



-Number Topic 13



-Section A

+ Details

Name:	us-gaap_DeferredRevenueDisclosureTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration