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PRINCIPAL ACCOUNTING POLICIES (Tables)

9 Months Ended

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
​	​	​	​	​	​	​	​
Total			98,506,283			2,390,125,681
​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​

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
​	​	​	​	​
​	​	​	​	​

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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Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4845-128472

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