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PRINCIPAL ACCOUNTING POLICIES (Tables) | 9 Months Ended
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Sep. 30, 2015
PRINCIPAL ACCOUNTING POLICIES |
Company's major VIEs and VIE's subsidiaries |
Name of VIE and VIEs' subsidiaries |  | Date of establishment/acquisition
Shanghai Ctrip Commerce Co., Ltd. ("Shanghai Ctrip Commerce") |  | Established on July 18, 2000
Beijing Ctrip International Travel Agency Co., Ltd. ("Beijing Ctrip") |  | Acquired on January 15, 2002
Guangzhou Ctrip International Travel Agency Co., Ltd. ("Guangzhou Ctrip") |  | Established on April 28, 2003
Shanghai Ctrip International Travel Agency Co., Ltd. ("Shanghai Ctrip" formerly Shanghai Ctrip Charming International Travel Agency Co., Ltd.) |  | Acquired on September 23, 2003
Shenzhen Ctrip Travel Agency Co., Ltd. ("Shenzhen Ctrip") |  | Established on April 13, 2004
Ctrip Insurance Agency Co., Ltd. ("Ctrip Insurance") |  | Established on July 25, 2011
Shanghai Huacheng Southwest International Travel Agency Co., Ltd. ("Shanghai Huacheng" formerly Shanghai Huacheng Southwest Travel Agency Co., Ltd.) |  | Established on March 13, 2001
Chengdu Ctrip Travel Agency Co., Ltd. ("Chengdu Ctrip") |  | Established on January 8, 2007
Chengdu Ctrip International Travel Agency Co., Ltd. ("Chengdu Ctrip International") |  | Established on November 4, 2008
Consolidation balance sheet information of VIEs |
|  | As of December 31, 2014 |  | As of September 30, 2015 |
|  | RMB |  | RMB |
Total assets |  |  | 13,495,852,174 |  |  | 16,673,014,679 |
Less: Inter-company receivables |  |  | (1,424,351,080 | ) |  | (2,574,833,491 | )
Total assets excluding inter-company |  |  | 12,071,501,094 |  |  | 14,098,181,188 |
Total liabilities |  |  | 12,509,239,945 |  |  | 15,348,023,915 |
Less: Inter-company payables |  |  | (6,133,068,354 | ) |  | (5,645,069,141 | )
Total liabilities excluding inter-company |  |  | 6,376,171,591 |  |  | 9,702,954,774 |
Consolidation results of operations information of VIEs |
|  | Nine-month period ended September 30, 2014 |  | Nine-month period ended September 30, 2015 |
|  | RMB |  | RMB |
Net revenues |  |  | 3,131,473,717 |  |  | 4,841,152,848 |
Cost of revenues |  |  | 920,625,006 |  |  | 1,516,879,374 |
Net (loss) / income |  |  | (43,734,329 | ) |  | 714,987,373 |
Property, equipment and software, estimated useful lives |
Building |  | 20 - 30 years
Leasehold improvements |  | Lesser of the term of the lease or the estimated useful lives of the assets
Website-related equipment |  | 5 years
Computer equipment |  | 3 - 5 years
Furniture and fixtures |  | 3 - 5 years
Software |  | 3 - 5 years
Components of other income |
|  | Nine-month period ended September 30, 2014 |  | Nine-month period ended September 30, 2015 |
|  | RMB |  | RMB |
Gain on deconsolidation of a subsidiary |  |  | — |  |  | 2,269,860,747 |
Financial subsidies |  |  | 96,454,198 |  |  | 128,633,538 |
Reimbursement from the depository |  |  | — |  |  | 11,582,882 |
Foreign exchange (losses)/ gains |  |  | (10,814,803 | ) |  | 3,994,310 |
Dividends from a cost method investment |  |  | 39,036,138 |  |  | — |
Gain on disposal of cost method investment |  |  | 1,674,498 |  |  | — |
Bank charges |  |  | (35,117,403 | ) |  | (50,633,202 | )
Others |  |  | 7,273,655 |  |  | 26,687,406 |
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Total |  |  | 98,506,283 |  |  | 2,390,125,681 |
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Online Trip Package Service Provider |
Acquisitions disclosures |
Purchase price allocation |
|  | RMB |
Net assets |  |  | 13,176,760 |
Identifiable intangible assets—trademark and domain |  |  | 61,564,134 |
Deferred tax liabilities |  |  | (9,234,620 | )
Non-controlling interests |  |  | (134,009,200 | )
Goodwill |  |  | 207,981,890 |
​ | ​ | ​ | ​ | ​
Total purchase consideration |  |  | 139,478,964 |
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​ | ​ | ​ | ​ | ​
Travelfusion |
Acquisitions disclosures |
Purchase price allocation |
|  | RMB |
Net assets |  |  | 36,936,493 |
Identifiable intangible assets—trademark and domain |  |  | 344,256,108 |
Deferred tax liabilities |  |  | (72,293,783 | )
Non-controlling interests |  |  | (275,995,802 | )
Goodwill |  |  | 687,633,024 |
​ | ​ | ​ | ​ | ​
Total purchase consideration |  |  | 720,536,040 |
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