阿里巴巴2023年度报告

(Mark One)REGISTRATION STATEMENT PURSUANT TO SECTION 12(B) OR 12(G) OF THE SECURITIES EXCHANGE ACTOF 1934ORANNUAL REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934For the fiscal year ended March 31, 2024ORTRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934ORSHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF1934 If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T(§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or an emerging growth company. See the definitions of“large accelerated filer,” “accelerated filer,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use theextended transition period for complying with any new or revised financial accounting standards† provided pursuant to Section 13(a) of the Exchange Act † The term “new or revised financial accounting standard” refers to any update issued by the Financial Accounting Standards Board to its Accounting Standards Codificationafter April 5, 2012. Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financialreporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect thecorrection of an error to previously issued financial statements.Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of theregistrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b).Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing:U.S. GAAPInternational Financial Reporting Standards as issuedby the International Accounting Standards BoardOtherIf “Other” has been checked in response to the previous question, indicate by check mark which financial statement item the registrant has elected to follow.Item 17Item 18If this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Securities Exchange Act of 1934).YesNo(APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PAST FIVE YEARS)Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934subsequent to the distribution of securities under a plan confirmed by a court.YesNo Table of Contents TABLE OF CONTENTS PageLETTER FROM OUR CHAIRMAN AND OUR CEO TO SHAREHOLDERSiiCONVENTIONS THAT APPLY TO THIS ANNUAL REPORT ON FORM 20-FvFORWARD-LOOKING STATEMENTSxPART IITEM 1.IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS1ITEM 2.OFFER STATISTICS AND EXPECTED TIMETABLE1ITEM 3.KEY INFORMATION1ITEM 4.INFORMATION ON THE COMPANY70ITEM4A.UNRESOLVED STAFF COMMENTS119ITEM 5.OPERATING AND FINANCIAL REVIEW AND PROSPECTS119ITEM 6.DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES150ITEM 7.MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS165ITEM 8.FINANCIAL INFORMATION179ITEM 9.THE OFFER AND LISTING180ITEM10.ADDITIONAL INFORMATION181ITEM11.QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKETRISK189ITEM12.DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES190PART IIITEM13.DEFAULTS, DIVIDEND ARREARAGES AND DELINQUENCIES195ITEM14.MATERIAL MODIFICATIONS TO THE RIGHTS OF SECURITY HOLDERS ANDUSE OF PROCEEDS195ITEMCONTROLS AND PROCEDURES195 15.ITEM16A.AUDIT COMMITTEE FINANCIAL EXPERT196ITEM16B.CODE OF ETHICS196ITEM16C.PRINCIPAL ACCOUNTANT FEES AND SERVICES196ITEM16D.EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES196ITEM16E.PURCHASES OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATEDPURCHASERS196ITEM16F.CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT197ITEM16G.CORPORATE GOVERNANCE198ITEM16H.MINE SAFETY DISCLOSURE199ITEM16I.DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENTINSPECTIONS199ITEM16J.INSIDER TRADING POLICIES200ITEM16K.CYBERSECURITY200PART IIIITEM17.FINANCIAL STA