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Business Combination (Tables) | 12 Months Ended
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Dec. 31, 2016
Transaction with Tencent |
Business combination |
Schedule of allocation of the purchase price |
|  | Amount |
|  | RMB |
Fair value of the Company’s shares issued * |  | 11,644,310 |
Transaction costs** |  | 20,705 |
Total value to be allocated in purchase accounting |  | 11,665,015 |
|  | Amount |  | Amortization Years |
|  | RMB |  |  |
Strategic Cooperation Agreement |  | 6,075,289 |  | 5 |
Non-compete Agreement |  | 1,442,389 |  | 8 |
Combined Platform Business |  |  |  |  |
Cash |  | 60,284 |  |  |
Other current assets |  | 3,587 |  |  |
Property, plant and equipment, net |  | 17,647 |  |  |
Current liabilities |  | (63,871 | ) |  |
Technology*** |  | 108,800 |  | 5 |
Domain names and trademark*** |  | 33,100 |  | 10 |
Advertising customer relationship*** |  | 80,400 |  | 7 |
Goodwill*** |  | 2,593,420 |  |  |
Deferred tax liability |  | (41,893 | ) |  |
Investment in Shanghai Icson |  | 252,779 |  |  |
Call Option |  | — |  |  |
Logistic workforce |  | 13,900 |  | 3 |
Land use right |  | 73,632 |  | 40 |
Net cash acquired |  | 1,015,552 |  |  |
Total Purchase price |  | 11,665,015 |  |  |
* Among total fair value of the shares issued of RMB11,644,310, RMB2,791,474 is the consideration for the acquisition of Combined Platform Business and RMB8,852,836 is the consideration for the acquisition of Strategic Cooperation, Non-compete, Investment in Shanghai Icson, Logistics workforce, Land use right, and Net cash acquired. ** In accordance with ASC 805-10-25-23, transaction costs relating to the business combination of the Combined Platform Business are expensed as incurred while in accordance with ASC 805-50-30-2, transaction costs relating to the acquisition of the assets in the Asset Acquisition form part of the assets’ initial carrying values, and have been included in the estimated purchase price. *** In November 2015, the Group announced its decision to terminate the consumer-to-consumer (C2C) business of Paipai.com by December 31, 2015 with a transitional period of three months. The shut-down of Paipai.com is to combat the marketing and sales of counterfeit products and to protect the interests of consumers and brands. As a result, the Group decided that the goodwill arisen from the acquisition of the Combined Platform Business was fully impaired and an impairment charge of RMB2,593,420 was recorded in the fourth quarter of 2015. Concurrently, the remaining balance of the intangible assets arisen from the acquisition amounted to RMB156,709 as of December 31, 2015 was also determined to be impaired and the related deferred tax liability of RMB27,796 recorded from the acquisition of the Combined Platform Business was reversed as a tax benefit in the fourth quarter of 2015.
Transaction with Walmart |
Business combination |
Schedule of allocation of the purchase price |
|  | Amount |
|  | RMB |
Fair value of the Company’s shares issued |  | 9,592,258 |
|  | Amount |  | Amortization Years |
|  | RMB |  |  |
Non-compete Agreement |  | 1,019,816 |  | 8 |
YHD marketplace |  |  |  |  |
Property, plant and equipment, net |  | 65,887 |  |  |
Customer relationship |  | 29,896 |  | 10 |
Technology |  | 537,785 |  | 7 |
Domain names and trademark |  | 3,099,958 |  | 20 |
Goodwill |  | 5,755,826 |  |  |
Deferred tax liability |  | (916,910 | ) |  |
Total Purchase price |  | 9,592,258 |  |  |

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