XML 47 R38.htm IDEA: XBRL DOCUMENT v3.20.4

Fair value measurement (Tables)

6 Months Ended

Sep. 30, 2020

Fair value measurement

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, 2020
​		Level 1		Level 2		Level 3		Total
​	​	(in millions of RMB)
Assets	​	​	​	​	​	​	​	​
Short-term investments	​	64	​	28,414	​	—	​	28,478
Restricted cash and escrow receivables		15,479		—		—		15,479
Listed equity securities (i)	​	66,303	​	—	​	—	​	66,303
Convertible and exchangeable bonds (i)		—		709		3,995		4,704
Option agreements (ii)	​	—	​	1,521	​	145	​	1,666
Others	​	144	​	5,114	​	2,852	​	8,110
​		81,990		35,758		6,992		124,740
Liabilities	​	​	​	​	​	​	​	​
Contingent consideration in relation to investments and acquisitions (iii)	​	—	​	—	​	4,400	​	4,400
Interest rate swap contracts and others (iii)	​	—	​	156	​	338	​	494
​	​	—	​	156	​	4,738	​	4,894

​

​	​	​	​	​	​	​	​	​
​	​	As of September 30, 2020
​		Level 1		Level 2		Level 3		Total
​	​	(in millions of RMB)
Assets	​	​	​	​	​	​	​	​
Short-term investments		4		104,399		—		104,403
Restricted cash and escrow receivables		13,380		—		—		13,380
Listed equity securities (i)	​	95,575	​	—	​	—	​	95,575
Convertible and exchangeable bonds (i)		—		487		5,449		5,936
Option agreements (ii)	​	—	​	2,100	​	115	​	2,215
Others	​	492	​	3,752	​	2,815	​	7,059
​	​	109,451		110,738		8,379		228,568
Liabilities	​	​	​	​	​	​	​	​
Contingent consideration in relation to investments and acquisitions (iii)	​	—	​	—	​	2,482	​	2,482
Interest rate swap contracts and others (iii)		—		207		220		427
​	​	—	​	207	​	2,702	​	2,909

​

(i) Included in equity securities and other investments on the condensed consolidated balance sheets.

(ii) Included in prepayments, receivables and other assets on the condensed consolidated balance sheets.

(iii) Included in accrued expenses, accounts payable and other liabilities on the condensed consolidated balance sheets.

Schedule of rolling forward of convertible bonds categorized within Level 3 under the fair value hierarchy

​

​	​	​
​	​	Amounts
​		(in millions of RMB)
Balance as of April 1, 2020		3,995
Additions		1,591
Net decrease in fair value	​	(73)
Foreign currency translation adjustments	​	(64)
Balance as of September 30, 2020		5,449

Schedule of rolling forward of contingent consideration in relation to investments and acquisitions categorized within Level 3 under the fair value hierarchy

​

​	​	​
​		Amounts
​		(in millions of RMB)
Balance as of April 1, 2020		4,400
Net increase in fair value		10
Payment	​	(1,852)
Foreign currency translation adjustments	​	(76)
Balance as of September 30, 2020		2,482

X

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19279-110258

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

+ Details

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

X

- References

No definition available.

+ Details

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

X

- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19279-110258

+ Details

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

X

- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

+ Details

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