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Investments (Tables)

9 Months Ended

Sep. 30, 2012

Investments classified as held-to-maturity securities and available-for-sale securities

Investments classified as held-to-maturity securities and available-for-sale securities as of December 31, 2011 and September 30, 2012 were as follows:

		As of December 31, 2011
		Amortized cost				Gross unrecognized holding gains				Gross unrecognized holding losses				Gross unrealized gains						Fair value
		RMB				RMB				RMB				RMB						RMB
Short-term investments
Held-to-maturity securities
Fixed-rate investments			9,848,848				10,504				(25,077	)					—				9,834,275
Adjustable-rate investments			100,048				—				(21	)					—				100,027
Available-for-sale securities
Adjustable-rate investments			102,637				—				—						45				102,682

		As of September 30, 2012
		Amortized cost				Gross unrecognized holding gains				Gross unrecognized holding losses				Gross unrealized gains				Fair value				Fair value
		RMB				RMB				RMB				RMB				RMB				US$
Short-term investments
Held-to-maturity securities
Fixed-rate investments			14,504,574				40,809				(26,290	)			—				14,519,093				2,310,192
Adjustable-rate investments			870,387				1,485				—				—				871,872				138,727
Available-for-sale securities
Fixed-rate investments			250,040				—				—				—				250,040				39,785
Adjustable-rate investments			3,076,361				—				—				11,795				3,088,156				491,369
Long-term investments
Fixed-rate held-to-maturity investments			505,473				1,457				—				—				506,930				80,660

X

- Definition

Tabular disclosure of investments in certain debt and equity securities (and certain other trading assets) which include all debt and equity securities (other than those equity securities accounted for under the equity or cost methods of accounting) with readily determinable fair values. Other trading assets include assets that are carried on the balance sheet at fair value and held for trading purposes. A debt security represents a creditor relationship with an enterprise that is in the form of a security. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt. An entity may opt to provide the reader with additional narrative text to better understand the nature of investments in debt and equity securities (and other trading assets).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

-Paragraph 10

-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27405-111563



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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-SubTopic 30

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6379141&loc=d3e15032-111544



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Equity Security

-URI http://asc.fasb.org/extlink&oid=6511694

-Topic 320



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27161-111563



Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Debt Security

-URI http://asc.fasb.org/extlink&oid=6509901

-Topic 320



Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 115

-Paragraph 3, 19, 20, 21, 22, 137

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27232-111563



Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

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-Topic 320

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-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563



Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803



Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563

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