XML 78 R47.htm IDEA: XBRL DOCUMENT
v3.8.0.1

JD Finance reorganization (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2017
JD Finance reorganization |
Schedule of assets, liabilities, redeemable non-controlling interests, results of operations and Cash flows of discontinued operations |
|  | As of December 31, 2016 |
|  | RMB |
ASSETS |  |  |
Current assets |  |  |
Cash and cash equivalents |  | 4,204,659 |
Restricted cash |  | 2,098,315 |
Accounts receivable, net |  | 1,323,401 |
Advance to suppliers |  | 1,166,619 |
Loan receivables, net |  | 8,681,592 |
Other investments (*) |  | 10,766,920 |
Other current assets |  | 1,577,213 |
Elimination adjustments (**) |  | (7,664,225 | )
Total current assets held for sale |  | 22,154,494 |
Non-current assets |  |  |
Other investments (*) |  | 6,997,425 |
Other non-current assets |  | 2,231,186 |
Elimination adjustments (**) |  | (1,896,200 | )
Total non-current assets held for sale |  | 7,332,411 |
Total assets held for sale |  | 29,486,905 |
Current liabilities |  |  |
Short-term borrowings |  | 6,455,031 |
Nonrecourse securitization debt |  | 158,112 |
Other current liabilities |  | 17,144,259 |
Total current liabilities held for sale |  | 23,757,402 |
Non-current liabilities |  |  |
Nonrecourse securitization debt |  | 1,759,238 |
Other non-current liabilities |  | 52,374 |
Total non-current liabilities held for sale |  | 1,811,612 |
Total liabilities held for sale |  | 25,569,014 |
Redeemable non-controlling interests held for sale |  | 7,056,921 |
(*) Other investments represent various financial products with variable interest rates or principal non-guaranteed purchased by JD Finance from financial institutions, which are referred to as the issuers, such as commercial banks, insurance companies and trust companies. The underlying assets of the financial products mainly include debt securities, equity securities and loan receivables, and the interest generated from the financial products depends on the performance of the underlying assets. The issuers of these products generally attempt to maintain a relatively fixed “expected” interest rate throughout the terms of such structured products. The financial products are used by JD Finance as underlying assets in designing new financial products that it will in turn offer to third-party investors. These redesigned financial products to be resold to third-party investors have relatively lower yield rates such that JD Finance will earn yield differentials. (**) The intra-group transactions should be eliminated in full as normal. As the Group will continue provide the financial support to JD Finance, therefore, the elimination entries were recorded in discontinued operations/held for sales assets/liabilities.
|  | For the year ended December 31, |
|  | 2015 |  | 2016 |  | 2017(***) |
|  | RMB |  | RMB |  | RMB |
Net revenues |  | 233,125 |  | 1,831,698 |  | 2,392,903 |
Operating expenses |  | (1,346,212 | ) | (2,724,942 | ) | (2,067,622 | )
Income/(Loss) from operations of discontinued operations |  | (1,113,087 | ) | (893,244 | ) | 325,281 |
Other expenses |  | (262,709 | ) | (459,079 | ) | (316,245 | )
Income/(Loss) from discontinued operations before tax |  | (1,375,796 | ) | (1,352,323 | ) | 9,036 |
Income tax expenses |  | (384 | ) | (13,109 | ) | (2,121 | )
Net income/(loss) from discontinued operations, net of tax |  | (1,376,180 | ) | (1,365,432 | ) | 6,915 |
Net loss from discontinued operations attributable to non-controlling interests shareholders |  | — |  | (3,743 | ) | (5,030 | )
Net income from discontinued operations attributable to mezzanine classified non-controlling interests shareholders |  | — |  | 444,657 |  | 281,021 |
Net loss from discontinued operations attributable to ordinary shareholders |  | (1,376,180 | ) | (1,806,346 | ) | (269,076 | )
|  | For the year ended December 31, |
|  | 2015 |  | 2016 |  | 2017(***) |
|  | RMB |  | RMB |  | RMB |
Net cash used in discontinued operating activities |  | (1,341,346 | ) | (1,226,526 | ) | (2,485,741 | )
Net cash provided by/(used in) discontinued investing activities |  | 2,018,461 |  | (30,510,335 | ) | (15,772,856 | )
Net cash provided by discontinued financing activities |  | 865,542 |  | 32,050,146 |  | 14,054,620 |
(***) Included financial results of discontinued operations from January 1, 2017 to June 30, 2017.

X
- References No definition available. + Details
Name: | us-gaap_ReorganizationsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=65878427&loc=SL51721533-107759 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 4B -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721665-107760 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=64827811&loc=d3e1474-107760 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=64827811&loc=d3e1361-107760 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721683-107760 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3A -URI http://asc.fasb.org/extlink&oid=84176398&loc=SL51724579-110230 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5C -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721675-107760 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 4A -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721663-107760 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=84176398&loc=d3e2941-110230 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5B -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721673-107760 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3A -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721659-107760 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5A -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721671-107760 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5D -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721677-107760 + Details
Name: | us-gaap_ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration