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Investment in equity investees (Tables)

12 Months Ended

Dec. 31, 2018

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

		For the year ended December 31,
		2016		2017		2018
		RMB		RMB		RMB
Operating data:
Revenue		37,122,299		72,206,753		94,099,295
Gross profit		4,829,228		19,162,739		26,893,544
Loss from operations		(3,126,138)		(2,200,140)		(1,471,960)
Net loss		(3,369,075)		(2,549,137)		(1,722,715)
Net loss attributable to shareholder		(3,729,119)		(2,977,210)		(1,748,305)
		As of December 31,
		2016		2017		2018
		RMB		RMB		RMB
Balance sheet data:
Current assets		47,136,935		78,125,211		110,276,278
Non-current assets		26,244,217		62,806,104		78,546,934
Current liabilities		27,103,212		58,734,790		80,643,552
Non-current liabilities		4,559,231		16,703,429		22,755,496
Redeemable stock		4,795,473		5,877,854		9,897,962
Non-controlling interests		4,072,998		717,106		431,498

Yonghui Group

Schedule of investment accounted for using equity method

		As of		As of		As of
		August 11,		December 31,		December 31,
		2016		2017		2018
		RMB		RMB		RMB
Carrying value of investment in Yonghui		4,234,929		4,245,001		5,450,209
Proportionate share of Yonghui's net tangible and intangible assets		1,869,905		1,946,349		2,122,874
Excess of carrying value of the investment over proportionate share of Yonghui’s net tangible and intangible assets		2,365,024		2,298,652		3,327,335
The excess of carrying value has been primarily assigned to:
Goodwill		1,270,190		1,270,190		1,989,726
Amortizable intangible assets (*)		1,459,779		1,371,283		1,783,478
Deferred tax liabilities		(364,945)		(342,821)		(445,869)
		2,365,024		2,298,652		3,327,335
Cumulative gains in equity interest in Yonghui		—		124,917		250,538

(*)  As of December 31, 2018, the weighted average remaining life of the intangible assets not included in Yonghui’s consolidated financial statements was 16 years.

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

		During the period		For the year		For the year
		from August 11, 2016		ended December 31,		ended December 31,
		to December 31, 2016		2017		2018
		RMB		RMB		RMB
Revenue		6,248,703		55,524,229		67,975,691
Gross profit		1,230,057		11,319,620		14,912,887
Income from operations		95,453		2,065,795		1,296,271
Net income		71,130		1,721,628		1,189,513
Net income attributable to shareholders		72,905		1,818,910		1,548,833
Percentage of ownership in Yonghui		10	%	10	%	12	%
Proportionate share of Yonghui’s net income, before basis adjustments		7,291		181,891		160,630
Basis adjustments		(7,375)		(58,998)		(64,072)
Proportionate share of Yonghui’s net income		(84)		122,893		96,558

Bitauto Group

Schedule of investment accounted for using equity method

		As of		As of		As of
		February 16,		December 31,		December 31,
		2015		2017		2018
		RMB		RMB		RMB
Carrying value of investment in Bitauto (*)		5,496,188		2,128,409		2,544,367
Proportionate share of Bitauto’s net tangible and intangible assets		2,119,109		2,228,925		2,619,609
Excess of carrying value of the investment over proportionate share of Bitauto’s net tangible and intangible assets		3,377,079		(100,516)		(75,242)
The excess of carrying value has been primarily assigned to:
Goodwill (*)		2,846,260		—		—
Amortizable intangible assets (**)		707,758		(100,516)		(75,242)
Deferred tax liabilities		(176,939)		—		—
		3,377,079		(100,516)		(75,242)
Cumulative losses in equity interest in Bitauto		—		(3,696,754)		(3,280,796)

(*) In the fourth quarter of 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 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, 2016.

(**) As of December 31, 2018, the weighted average remaining life of the intangible assets not included in Bitauto’s consolidated financial statements was 3 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		As of		As of
		April 26,		December 31,		December 31,
		2016		2017		2018
		RMB		RMB		RMB
Carrying value of investment in Dada’s ordinary shares		2,164,050		139,147		—
Proportionate share of Dada’s net tangible and intangible assets		424,140		(1,579,323)		(1,709,458)
Excess of carrying value of the investment over proportionate share of Dada’s net tangible and intangible assets		1,739,910		1,718,470		1,709,458
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		150,105		138,089
Deferred tax liabilities		(44,673)		(37,526)		(34,522)
		1,739,910		1,718,470		1,709,458
Cumulative losses in equity interest in Dada's ordinary shares		—		(2,024,903)		(2,164,050)

(*) As of December 31, 2018, the weighted average remaining life of the intangible assets not included in Dada’s consolidated financial statements was 7 years.

Tuniu Group

Schedule of investment accounted for using equity method

		As of		As of		As of
		May 22,		December 31,		December 31,
		2015		2017		2018
		RMB		RMB		RMB
Carrying value of investment in Tuniu (*)		2,494,145		947,500		858,566
Proportionate share of Tuniu’s net tangible and intangible assets		1,014,296		779,525		714,009
Excess of carrying value of the investment over proportionate share of Tuniu’s net tangible and intangible assets		1,479,849		167,975		144,557
The excess of carrying value has been primarily assigned to:
Goodwill (*)		1,212,149		23,899		23,899
Amortizable intangible assets (**)		356,933		192,101		160,877
Deferred tax liabilities		(89,233)		(48,025)		(40,219)
		1,479,849		167,975		144,557
Cumulative losses in equity interest in Tuniu		—		(1,546,645)		(1,635,579)

(*) 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 fair value of RMB1,454,578, based on quoted closing price of Tuniu as of June 30, 2016.

(**) As of December 31, 2018, the weighted average remaining life of the intangible assets not included in Tuniu’s financial statements was 6 years.

Yixin

Schedule of investment accounted for using equity method

		As of November 16,		As of December 31,		As of December 31,
		2017		2017		2018
		RMB		RMB		RMB
Carrying value of investment in Yixin		860,992		860,992		1,044,537
Proportionate share of Yixin’s net tangible and intangible assets		1,703,448		1,703,448		1,641,276
Total negative basis difference		(842,456)		(842,456)		(596,739)
Cumulative gains in equity interest in Yixin		—		—		183,545

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- Definition

Tabular disclosure of condensed financial information of the Group's equity investments.

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Tabular disclosure of estimated fair value of the consideration paid and the assets/investments received from investment in equity investees.

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- Definition

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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571

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