Alibaba Group Holding Ltd - 20-F filing on 2023-07-21

Accrued expenses, accounts payable and other liabilities

12 Months Ended

Mar. 31, 2023

Accounts Payable and Accrued Liabilities [Abstract]

Accrued expenses, accounts payable and other liabilities

19.

Accrued expenses, accounts payable and other liabilities


	As of March 31,
	2022		2023
	RMB		RMB
	(in millions)
Current:
Payables and accruals for cost of revenue and sales and marketing expenses		107,205		103,369
Other deposits and advances received (i)		55,200		54,964
Payable to merchants and third party marketing affiliates		26,798		31,425
Accrued bonus and staff costs, including sales commission		28,343		29,000
Payables and accruals for purchases of property and equipment		17,032		15,625
Amounts due to related companies (ii)		7,783		10,383
Other taxes payable (iii)		8,761		6,997
Operating lease liabilities (Note 6)		4,994		5,667
Contingent and deferred consideration in relation to investments and acquisitions		2,045		901
Escrow money payable		203		107
Others		13,096		17,512
		271,460		275,950
Non-current:
Operating lease liabilities (Note 6)		30,259		28,548
Contingent and deferred consideration in relation to investments and acquisitions		990		1,058
Others		628		773
		31,877		30,379

(i)

Other deposits and advances received as of March 31, 2022 and 2023 include buyer protection fund deposits received from merchants on the Company’s marketplaces (Note 10).

(ii)

Amounts due to related companies primarily represent balances arising from the transactions with Ant Group (Note 22). The balances are unsecured, interest free and repayable within the next twelve months.

(iii)

Other taxes payable primarily represent VAT and PRC individual income tax of employees withheld by the Company.