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Investment in equity investees (Tables)

12 Months Ended

Dec. 31, 2017

Schedule of condensed financial information of the Group's equity investments

		For the year ended December 31,
		2015		2016		2017
		RMB		RMB		RMB
Operating data:
Revenue		9,937,684		37,122,299		72,206,753
Gross profit		2,935,620		4,829,228		19,162,739
Loss from operations		(1,592,094	)	(3,126,138	)	(2,200,140	)
Net loss		(1,572,381	)	(3,369,075	)	(2,549,137	)
Net loss attributable to shareholder		(1,597,903	)	(3,729,119	)	(2,977,210	)

		As of December 31,
		2015		2016		2017
		RMB		RMB		RMB
Balance sheet data:
Current assets		13,606,870		47,136,935		78,125,211
Non-current assets		6,838,075		26,244,217		62,806,104
Current liabilities		6,518,096		27,103,212		58,734,790
Non-current liabilities		146,008		4,559,231		16,703,429
Redeemable stock		—		4,795,473		5,877,854
Non-controlling interests		1,714,021		4,072,998		717,106

Yonghui Group

Schedule of investment accounted for using equity method

		As of August 11, 2016		As of December 31, 2016		As of December 31, 2017
		RMB		RMB		RMB
Carrying value of investment in Yonghui		4,234,929		4,234,845		4,245,001
Proportionate share of Yonghui’s net tangible and intangible assets		1,869,905		1,877,196		1,946,349
Excess of carrying value of the investment over proportionate share of Yonghui’s net tangible and intangible assets		2,365,024		2,357,649		2,298,652
The excess of carrying value has been primarily assigned to:
Goodwill		1,270,190		1,270,190		1,270,190
Amortizable intangible assets (*)		1,459,779		1,449,946		1,371,283
Deferred tax liabilities		(364,945	)	(362,487	)	(342,821	)
		2,365,024		2,357,649		2,298,652
Cumulative gains/(losses) in equity interest in Yonghui		—		(84	)	124,917

(*) Weighted average life of the intangible assets not included in Yonghui’s consolidated financial statements was 17 years.

Schedule of condensed financial information of the Group's equity investments

		During the period from August 11, 2016 to December 31, 2016		For the year ended December 31, 2017
		RMB		RMB
Revenue		6,248,703		55,524,229
Gross profit		1,230,057		11,319,620
Income from operations		95,453		2,065,795
Net income		71,130		1,721,628
Net income attributable to shareholder		72,905		1,818,910
Percentage of ownership in Yonghui		10	%	10	%
Proportionate share of Yonghui’s net income, before basis adjustments		7,291		181,891
Basis adjustments		(7,375	)	(58,998	)
Proportionate share of Yonghui’s net income		(84	)	122,893

Bitauto Group

Schedule of investment accounted for using equity method

		As of February 16, 2015		As of December 31, 2016		As of December 31,  2017
		RMB		RMB		RMB
Carrying value of investment in Bitauto (*)		5,496,188		2,386,118		2,128,409
Proportionate share of Bitauto’s net tangible and intangible assets		2,119,109		2,492,056		2,228,925
Excess of carrying value of the investment over proportionate share of Bitauto’s net tangible and intangible assets		3,377,079		(105,938	)	(100,516	)
The excess of carrying value has been primarily assigned to:
Goodwill (*)		2,846,260		—		—
Amortizable intangible assets (**)		707,758		(105,938	)	(100,516	)
Deferred tax liabilities		(176,939	)	—		—
		3,377,079		(105,938	)	(100,516	)
Cumulative losses in equity interest in Bitauto		—		(3,439,045	)	(3,696,754	)

(*) In the fourth quarter of 2015 and 2016, the Group conducted an impairment assessment on its investment in Bitauto considering the duration and severity of the decline of Bitauto’s stock price after the investment, as well as the financial condition, operating performance and the prospects of Bitauto, and concluded the decline in fair value of the investment was other-than-temporary. Accordingly, the Group recorded a charge of RMB2,585,641 and RMB672,886 to write down the carrying value of its investment in Bitauto to the fair value, based on quoted closing price of Bitauto’s stock as of December 31, 2015 and 2016, respectively.

(**) Weighted average life of the intangible assets not included in Bitauto’s consolidated financial statements was 4 years.

Dada Group

Schedule of the estimated fair value of the assets/investments received

		As of April 26,  2016
		RMB
Assets/investments received by the Group
Dada’s ordinary shares		2,164,050
Dada’s preferred shares		1,298,700
Warrant to purchase Dada’s preferred shares		45,450
		3,508,200

Schedule of investment accounted for using equity method

		As of April 26, 2016		As of December 31,  2016		As of December 31,  2017
		RMB		RMB		RMB
Carrying value of investment in Dada’s ordinary shares		2,164,050		1,443,239		139,147
Proportionate share of Dada’s net tangible and intangible assets		424,140		(290,365	)	(1,579,323	)
Excess of carrying value of the investment over proportionate share of Dada’s net tangible and intangible assets		1,739,910		1,733,604		1,718,470
The excess of carrying value has been primarily assigned to:
Goodwill		1,605,891		1,605,891		1,605,891
Amortizable intangible assets (*)		178,692		170,284		150,105
Deferred tax liabilities		(44,673	)	(42,571	)	(37,526	)
		1,739,910		1,733,604		1,718,470
Cumulative losses in equity interest in Dada		—		(720,811	)	(2,024,903	)

(*) Weighted average life of the intangible assets not included in Dada’s consolidated financial statements was 8 years.

Tuniu Group

Schedule of investment accounted for using equity method

		As of May 22, 2015		As of  December  31, 2016		As of  December 31,  2017
		RMB		RMB		RMB
Carrying value of investment in Tuniu (*)		2,494,145		1,198,405		947,500
Proportionate share of Tuniu’s net tangible and intangible assets		1,014,296		1,006,763		779,525
Excess of carrying value of the investment over proportionate share of Tuniu’s net tangible and intangible assets		1,479,849		191,642		167,975
The excess of carrying value has been primarily assigned to:
Goodwill (*)		1,212,149		23,899		23,899
Amortizable intangible assets (**)		356,933		223,657		192,101
Deferred tax liabilities		(89,233	)	(55,914	)	(48,025	)
		1,479,849		191,642		167,975
Cumulative losses in equity interest in Tuniu		—		(1,295,740	)	(1,546,645	)

(*) In the second quarter of 2016, the Group conducted an impairment assessment on its investment in Tuniu considering the duration and severity of the decline of Tuniu’s stock price after the investment, and concluded the decline in fair value of the investment was other-than-temporary. Accordingly, the Group recorded a charge of RMB721,501 to write down the carrying value of its investment in Tuniu to its then fair value of RMB1,454,578, based on quoted closing price of Tuniu as of June 30, 2016.

(**) Weighted average life of the intangible assets not included in Tuniu’s financial statements was 7 years.

Yixin

Schedule of investment accounted for using equity method

		As of November 16, 2017
		RMB
Carrying value of investment in Yixin		860,992
Proportionate share of Yixin’s net tangible and intangible assets		1,703,448
Total negative basis difference		(842,456	)

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Tabular disclosure of equity method investments including, but not limited to, name of each investee or group of investments, percentage ownership, difference between recorded amount of an investment and the value of the underlying equity in the net assets, and summarized financial information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=66011266&loc=d3e33918-111571

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