XML 37 R26.htm IDEA: XBRL DOCUMENT v3.19.2

Segment Reporting (Tables)

6 Months Ended

Jun. 30, 2019

Segment Reporting [Abstract]

Financial Performance of Company's Reporting Segments

			Three Months Ended June 30, 2019
			Brazil		Argentina		Mexico			Other Countries		Total
			(In thousands)
Net revenues			$                           340,858		$                        113,913		$                            64,383			$                           26,088		$                           545,242
Direct costs			(275,917)		(83,909)		(85,216)			(24,441)		(469,483)
Direct contribution			64,941		30,004		(20,833)			1,647		75,759
Operating expenses and indirect costs of net revenues												(88,247)
Loss from operations												(12,488)
Other income (expenses):
	Interest income and other financial gains											33,684
	Interest expense and other financial losses											(14,679)
	Foreign currency gains											783
Net income before income tax gain												$                               7,300

			Three Months Ended June 30, 2018
			Brazil		Argentina		Mexico			Other Countries		Total
			(In thousands)
Net revenues			$                           195,839		$                        100,110		$                            17,540			$                           21,888		$                           335,377
Direct costs			(176,987)		(68,051)		(39,534)			(21,088)		(305,660)
Direct contribution			18,852		32,059		(21,994)			800		29,717
Operating expenses and indirect costs of net revenues												(57,959)
Loss from operations												(28,242)
Other income (expenses):
	Interest income and other financial gains											9,915
	Interest expense and other financial losses											(13,202)
	Foreign currency gains											12,577
Net loss before income tax gain												$                          (18,952)

		Six Months Ended June 30, 2019
		Brazil		Argentina		Mexico			Other Countries		Total
		(In thousands)
Net revenues		$                643,242		$                    207,689		$                    118,944			$                      49,137		$                1,019,012
Direct costs		(501,260)		(151,401)		(150,801)			(44,888)		(848,350)
Direct contribution		141,982		56,288		(31,857)			4,249		170,662
Operating expenses and indirect costs of net revenues											(173,011)
Loss from operations											(2,349)
Other income (expenses):
Interest income and other financial gains											58,128
Interest expense and other financial losses											(30,238)
Foreign currency losses											(2,886)
Net income before income tax gain											$                     22,655

		Six Months Ended June 30, 2018
		Brazil		Argentina		Mexico			Other Countries		Total
		(In thousands)
Net revenues		$                379,994		$                    202,049		$                      34,605			$                      39,705		$                  656,353
Direct costs		(353,967)		(125,346)		(65,857)			(38,361)		(583,531)
Direct contribution		26,027		76,703		(31,252)			1,344		72,822
Operating expenses and indirect costs of net revenues											(130,483)
Loss from operations											(57,661)
Other income (expenses):
Interest income and other financial gains											19,110
Interest expense and other financial losses											(23,936)
Foreign currency gains											18,178
Net loss before income tax gain											$                   (44,309)

Allocation of Long-Lived Tangible Assets Based on Geography

		June 30,		December 31,
		2019		2018
		(In thousands)
US property and equipment, net		$                          1,758		$                          2,959
Other countries
Argentina		90,560		58,358
Brazil		92,143		78,227
Mexico		22,503		16,497
Other countries		9,041		9,573
		$                      214,247		$                      162,655
Total property and equipment, net		$                      216,005		$                      165,614

Allocation of Goodwill and Intangible Assets Based on Geography

		June 30,		December 31,
		2019		2018
		(In thousands)
US intangible assets		$                               21		$                               46
Other countries goodwill and intangible assets
Argentina		8,417		9,050
Brazil		32,147		32,955
Mexico		36,222		35,993
Chile		25,371		24,638
Other countries		5,005		4,782
		$                      107,162		$                      107,418
Total goodwill and intangible assets		$                      107,183		$                      107,464

Consolidated Net Revenues by Similar Products and Services

		Six months Ended June 30,				Three months Ended June 30,
Consolidated Net Revenues		2019		2018		2019		2018
		(In thousands)				(In thousands)
Enhanced Marketplace (*)		$                      541,333		$                      296,897		$                      288,298		$                      156,202
Non-marketplace (**) (***)		477,679		359,456		256,944		179,175
Total		$                   1,019,012		$                      656,353		$                      545,242		$                      335,377

(*) Includes Final Value Fees and Shipping fees.

(**) Includes, among other things, Ad Sales, Classified Fees, Payment Fees and other ancillary services.

(***) Includes $408,191 thousands and $288,678 thousands of Payment Fees for the six-month periods ended June 30, 2019 and 2018, respectively.

X

- Definition

Entity wide disclosure on geographic areas goodwill and intangible assets.

+ References

No definition available.

+ Details

Name:	meli_EntityWideDisclosureOnGeographicAreasGoodwillAndIntangibleAssetsTableTextBlock
Namespace Prefix:	meli_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of all significant reconciling items in the reconciliation of total revenues from reportable segments to the entity's consolidated revenues.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8924-108599

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8906-108599

+ Details

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

X

- Definition

Tabular disclosure of the names of foreign countries in which material long-lived assets other than financial instruments, long-term customer relationships of a financial institution, mortgage and other servicing rights, deferred policy acquisition costs, and deferred tax assets are located, and amount of such long-lived assets located in that country or foreign geographic area.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e9038-108599

+ Details

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

X

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8813-108599

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=108376223&loc=d3e13816-109267

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8721-108599

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8906-108599

+ Details

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

X

- References

No definition available.

+ Details

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