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Investment securities and fair value disclosure (Tables)

12 Months Ended

Mar. 31, 2015

Investment securities and fair value disclosure

Schedule of investment securities at cost and at fair value

			As of March 31, 2014
			Original cost			Gross unrealized gains			Gross unrealized losses			Provision for decline in value			Fair value
			(in millions of RMB)
	Assets
	Trading securities:
	Listed equity securities			624			105			(61	)		—			668
	Financial derivatives			31			107			(4	)		—			134
	Equity fund			183			18			—			—			201
	Available-for-sale securities:
	Listed equity securities			890			299			—			—			1,189
	Held-to-maturity investment securities			1,229			—			—			—			1,229
	Convertible bond accounted for under the fair value option			1,044			—			—			—			1,044
​	​	​	​		​	​		​	​		​	​		​	​		​
				4,001			529			(65	)		—			4,465
​	​	​	​		​	​		​	​		​	​		​	​		​
​	​	​	​		​	​		​	​		​	​		​	​		​

			As of March 31, 2015
			Original cost			Gross unrealized gains			Gross unrealized losses			Provision for decline in value			Fair value
			(in millions of RMB)
	Assets
	Trading securities:
	Listed equity securities			619			115			(58	)		—			676
	Financial derivatives			86			532			(1	)		—			617
	Available-for-sale securities:
	Listed equity securities and other treasury investments			8,261			3,822			(446	)		—			11,637
	Equity fund			184			52			—			—			236
	Held-to-maturity investment securities			1,384			—			—			—			1,384
	Convertible bonds accounted for under the fair value option			3,983			150			(414	)		—			3,719
​	​	​	​		​	​		​	​		​	​		​	​		​
				14,517			4,671			(919	)		—			18,269
​	​	​	​		​	​		​	​		​	​		​	​		​
​	​	​	​		​	​		​	​		​	​		​	​		​

Table of assets and liabilities that are measured at fair value on a recurring basis and categorized using the fair value hierarchy

As of March 31, 2014

Level 1

Level 2

Level 3

Total

(in millions of RMB)

Assets

Short-term investments

10,587

—

—

10,587

Restricted cash

4,921

—

—

4,921

Trading securities:

Listed equity securities

668

—

—

668

Financial derivatives

—

134

—

134

Equity fund

201

—

—

201

Available-for-sale securities:

Listed equity securities

1,189

—

—

1,189

Interest rate swaps

—

138

—

138

Convertible bond accounted for under the fair value option

—

—

1,044

1,044

​

​

​

​

​

​

​

​

​

​

​

17,566

272

1,044

18,882

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Liabilities

Contingent consideration in relation to investments and acquisitions

—

—

326

326

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

As of March 31, 2015

Level 1

Level 2

Level 3

Total

(in millions of RMB)

Assets

Short-term investments

14,148

—

—

14,148

Restricted cash

2,297

—

—

2,297

Trading securities:

Listed equity securities

676

—

—

676

Financial derivatives

—

617

—

617

Available-for-sale securities:

Listed equity securities

11,637

—

—

11,637

Equity fund

236

—

—

236

Convertible bond accounted for under the fair value option

—

—

3,719

3,719

​

​

​

​

​

​

​

​

​

​

​

28,994

617

3,719

33,330

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Liabilities

Contingent consideration in relation to investments and acquisitions

—

—

1,278

1,278

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Schedule of rolling forward of convertible bonds accounted for under the fair value option

			Amounts
			(in millions of RMB)
	Balance at April 1, 2012 and March 31, 2013			—
​	​	​	​		​
	Additions (Note 4(p))			1,044
	Increase in fair value			—
​	​	​	​		​
	Balance at March 31, 2014			1,044
	Additions (Note 4(k))			2,944
	Decrease in fair value			(264	)
	Foreign currency translation adjustments			(5	)
​	​	​	​		​
	Balance at March 31, 2015			3,719
​	​	​	​		​
​	​	​	​		​

Schedule of rolling forward of contingent consideration and put liability in relation to investments and acquisitions

			Amounts
			(in millions of RMB)
	Balance at April 1, 2012			104
	Increase in fair value			13
​	​	​	​		​
	Balance at March 31, 2013			117
	Additions			31
	Increase in fair value			178
​	​	​	​		​
	Balance at March 31, 2014			326
	Repayment			(227	)
	Additions (Note 4(h))			1,094
	Increase in fair value			85
​	​	​	​		​
	Balance at March 31, 2015			1,278
​	​	​	​		​
​	​	​	​		​

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