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v3.19.1

Summary of Significant Accounting Policies (Details) ¥ in Thousands | 12 Months Ended |  |
--- | --- | --- | ---
Dec. 31, 2018 USD ($) | Dec. 31, 2018 CNY (¥) | Dec. 31, 2017 USD ($) | Dec. 31, 2017 CNY (¥) | Dec. 31, 2016 USD ($) | Dec. 31, 2016 CNY (¥) | Dec. 31, 2018 CNY (¥) | Jan. 02, 2018 CNY (¥)
Current liabilities: |  |  |  |  |  |  |  |
Accounts payable | $ (1,691,538,000) |  |  | ¥ (11,445,109) |  |  | ¥ (11,630,172) |
Advances from customers | (214,258,000) |  |  | (2,339,914) |  |  | (1,473,134) | ¥ (1,273,990)
Accrued expenses and other current liabilities | (801,775,000) |  |  | (3,537,151) |  |  | (5,512,605) | ¥ (4,059,058)
Amounts due to related parties | (46,994,000) |  |  | (65,022) |  |  | (323,108) |
Deferred income | (53,452,000) |  |  | (203,179) |  |  | (367,512) |
Total current liabilities | (3,773,682,000) |  |  | (19,257,685) |  |  | (25,945,959) |
Deferred tax liability | (721,000) |  |  | (17,007) |  |  | (4,960) |
Deferred income | (58,316,000) |  |  | (362,649) |  |  | (400,951) |
Total liabilities | (3,832,719,000) |  |  | (23,732,244) |  |  | (26,351,870) |
Results of operation of the VIE |  |  |  |  |  |  |  |
Net revenues | 12,293,499,000 | ¥ 84,523,948 |  | 72,912,313 |  | ¥ 56,591,302 |  |
Total operating expenses | (2,240,552,000) | (15,404,916) |  | (14,134,451) |  | (11,246,934) |  |
Net income | 310,301,000 | 2,133,472 |  | 1,892,433 |  | 1,992,767 |  |
Net cash used in operating activities | 835,684,000 | 5,745,748 |  | 981,251 |  | 2,831,413 |  |
Net cash provided by (used in) investing activities | (973,575,000) | (6,693,812) |  | (2,032,606) |  | (1,669,002) |  |
Net cash (used in) provided by financing activities | 85,371,000 | ¥ 586,968 |  | 7,169,824 |  | (393,128) |  |
Inventories |  |  |  |  |  |  |  |
General write-down | $ | $ 0 |  | $ 0 |  | $ 0 |  |  |
Maximum |  |  |  |  |  |  |  |
Accounts receivable, net |  |  |  |  |  |  |  |
Extension of loan period | 24 months | 24 months |  |  |  |  |  |
Minimum |  |  |  |  |  |  |  |
Accounts receivable, net |  |  |  |  |  |  |  |
Extension of loan period | 3 months | 3 months |  |  |  |  |  |
WFOE | Exclusive Business Cooperation Agreement |  |  |  |  |  |  |  |
Principles of consolidation |  |  |  |  |  |  |  |
Fees payable in consideration of services, as a percentage of net income | 100.00% | 100.00% |  |  |  |  |  |
Consolidated VIEs and VIEs' subsidiaries |  |  |  |  |  |  |  |
Financial position of the VIE |  |  |  |  |  |  |  |
Total assets |  |  |  | 5,520,550 |  |  | 5,974,238 |
Current liabilities: |  |  |  |  |  |  |  |
Accounts payable |  |  |  | (87,926) |  |  | (85,257) |
Advances from customers |  |  |  | (965,275) |  |  | (751,615) |
Accrued expenses and other current liabilities |  |  |  | (1,618,716) |  |  | (2,689,273) |
Amounts due to related parties |  |  |  | (616) |  |  | (22,225) |
Deferred income |  |  |  | (54,543) |  |  | (204,925) |
Total current liabilities |  |  |  | (2,727,076) |  |  | (3,753,295) |
Deferred tax liability |  |  |  | (4,224) |  |  | (3,617) |
Deferred income |  |  |  | (838) |  |  | (298) |
Total liabilities |  |  |  | (2,732,138) |  |  | ¥ (3,757,210) |
Results of operation of the VIE |  |  |  |  |  |  |  |
Net revenues |  | ¥ 2,455,488 |  | 1,583,466 |  | 5,500,226 |  |
Total operating expenses |  | (5,826,283) |  | (5,243,573) |  | (1,740,370) |  |
Net income |  | (3,531,460) |  | (3,784,932) |  | 230,954 |  |
Net cash used in operating activities |  | (294,853) |  | (801,931) |  | (1,192,894) |  |
Net cash provided by (used in) investing activities |  | (48,162) |  | 1,435,001 |  | 626,798 |  |
Net cash (used in) provided by financing activities |  | (17,698) |  | 1,144,728 |  | (108,779) |  |
Assets collateralizing obligations of variable interest entity |  | ¥ 0 |  | ¥ 0 |  | ¥ 0 |  |
Vipshop E-Commerce | Mr. Shen |  |  |  |  |  |  |  |
Principles of consolidation |  |  |  |  |  |  |  |
Equity interest (as a percent) | 66.67% |  |  |  |  |  | 66.67% |
Vipshop E-Commerce | Mr. Arthur Xiaobo Hong |  |  |  |  |  |  |  |
Principles of consolidation |  |  |  |  |  |  |  |
Equity interest (as a percent) | 33.33% |  |  |  |  |  | 33.33% |

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