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EARNINGS PER SHARE | 9 Months Ended | 12 Months Ended
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Sep. 30, 2014 | Dec. 31, 2013
Earnings Per Share [Abstract] |  |
EARNINGS PER SHARE |
9. | EARNINGS PER SHARE
Basic and diluted earnings per share for each of the periods presented are calculated as follows:
|  | For the nine months ended September 30, |
|  | 2013 |  |  | 2014 |
|  | Ordinary shares RMB |  |  | Class A RMB |  |  | Class A US$ |  |  | Class B RMB |  |  | Class B US$ |
|  | (Unaudited) |  |  | (Unaudited) |  |  | (Unaudited) |  |  | (Unaudited) |  |  | (Unaudited) |
Basic earnings per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income |  |  | 333,485 |  |  |  | 175,021 |  |  |  | 28,514 |  |  |  | 324,102 |  |  |  | 52,803 |
Denominator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted average ordinary shares outstanding |  |  | 100,000,000 |  |  |  | 37,147,194 |  |  |  | 37,147,194 |  |  |  | 68,788,940 |  |  |  | 68,788,940 |
Basic earnings per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income |  |  | 3.33 |  |  |  | 4.71 |  |  |  | 0.77 |  |  |  | 4.71 |  |  |  | 0.77 |
Diluted earnings per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income |  |  | 333,485 |  |  |  | 193,956 |  |  |  | 31,599 |  |  |  | 305,167 |  |  |  | 49,718 |
Reallocation of undistributed income from continuing operations as a result of conversion of Class B to Class A ordinary shares |  |  | — |  |  |  | 305,167 |  |  |  | 49,718 |  |  |  | — |  |  |  | — |
Net income |  |  | 333,485 |  |  |  | 499,123 |  |  |  | 81,317 |  |  |  | 305,167 |  |  |  | 49,718 |
Denominator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted average ordinary shares outstanding |  |  | 100,000,000 |  |  |  | 37,147,194 |  |  |  | 37,147,194 |  |  |  | 68,788,940 |  |  |  | 68,788,940 |
Conversion of Class B to Class A ordinary shares |  |  | — |  |  |  | 68,788,940 |  |  |  | 68,788,940 |  |  |  | — |  |  |  | — |
Dilutive effect of stock options |  |  | 1,322,763 |  |  |  | 6,573,095 |  |  |  | 6,573,095 |  |  |  | — |  |  |  | — |
Weighted-average number of shares outstanding-diluted |  |  | 101,322,763 |  |  |  | 112,509,229 |  |  |  | 112,509,229 |  |  |  | 68,788,940 |  |  |  | 68,788,940 |
Diluted earnings per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income |  |  | 3.29 |  |  |  | 4.44 |  |  |  | 0.72 |  |  |  | 4.44 |  |  |  | 0.72 |
The effects of 371,140 and 20,000 stock options were excluded from the calculation of diluted earnings per share as their effect would have been anti-dilutive during the nine months ended September 30, 2013 and 2014, respectively. |
17. | EARNINGS PER SHARE
Basic and diluted earnings per share for each of the years presented are calculated as follows:
|  | Year ended December 31, |
|  | 2011 |  |  | 2012 |  |  | 2013 |
|  | Ordinary shares |  |  | Ordinary shares |  |  | Class A |  |  | Class A |  |  | Class B |  |  | Class B |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |  |  | RMB |  |  | US$ |
Basic earnings (loss) per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income from continuing operations |  |  | 135,446 |  |  |  | 212,881 |  |  |  | 142,053 |  |  |  | 23,465 |  |  |  | 314,109 |  |  |  | 51,887 |
Loss from discontinued operations |  |  | (4,182 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net income |  |  | 131,264 |  |  |  | 212,881 |  |  |  | 142,053 |  |  |  | 23,465 |  |  |  | 314,109 |  |  |  | 51,887 |
Denominator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted average ordinary shares outstanding |  |  | 100,000,000 |  |  |  | 100,000,000 |  |  |  | 31,109,214 |  |  |  | 31,109,214 |  |  |  | 68,788,940 |  |  |  | 68,788,940 |
Basic earnings (loss) per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income from continuing operations |  |  | 1.35 |  |  |  | 2.13 |  |  |  | 4.57 |  |  |  | 0.75 |  |  |  | 4.57 |  |  |  | 0.75 |
Loss from discontinued operations |  |  | (0.04 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net income |  |  | 1.31 |  |  |  | 2.13 |  |  |  | 4.57 |  |  |  | 0.75 |  |  |  | 4.57 |  |  |  | 0.75 |
Diluted earnings (loss) per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income from continuing operations |  |  | 135,446 |  |  |  | 212,881 |  |  |  | 155,394 |  |  |  | 25,669 |  |  |  | 300,768 |  |  |  | 49,683 |
Loss from discontinued operations |  |  | (4,182 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Reallocation of undistributed income from continuing operations as a result of conversion of Class B to Class A ordinary shares (Note 15) |  |  | — |  |  |  | — |  |  |  | 300,768 |  |  |  | 49,683 |  |  |  | — |  |  |  | — |
Net income |  |  | 131,264 |  |  |  | 212,881 |  |  |  | 456,162 |  |  |  | 75,352 |  |  |  | 300,768 |  |  |  | 49,683 |
Denominator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted average ordinary shares outstanding |  |  | 100,000,000 |  |  |  | 100,000,000 |  |  |  | 31,109,214 |  |  |  | 31,109,214 |  |  |  | 68,788,940 |  |  |  | 68,788,940 |
Conversion of Class B to Class A ordinary shares (Note 15) |  |  | — |  |  |  | — |  |  |  | 68,788,940 |  |  |  | 68,788,940 |  |  |  | — |  |  |  | — |
Dilutive effect of stock options |  |  | 189,928 |  |  |  | 650,652 |  |  |  | 4,431,072 |  |  |  | 4,431,072 |  |  |  | — |  |  |  | — |
Weighted-average number of shares outstanding- diluted |  |  | 100,189,928 |  |  |  | 100,650,652 |  |  |  | 104,329,226 |  |  |  | 104,329,226 |  |  |  | 68,788,940 |  |  |  | 68,788,940 |
Diluted earnings (loss) per share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income from continuing operations |  |  | 1.35 |  |  |  | 2.12 |  |  |  | 4.37 |  |  |  | 0.72 |  |  |  | 4.37 |  |  |  | 0.72 |
Loss from discontinued operations |  |  | (0.04 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Net income |  |  | 1.31 |  |  |  | 2.12 |  |  |  | 4.37 |  |  |  | 0.72 |  |  |  | 4.37 |  |  |  | 0.72 |
The effects of 3,131,753, 2,048,849 and 43,846 stock options were excluded from the calculation of diluted earnings per share as their effect would have been anti-dilutive during the years ended December 31, 2011, 2012 and 2013, respectively. The effects of 62,637 restricted shares were excluded from the calculation of diluted earnings per share as their effect would have been anti-dilutive during the year ended December 31, 2013.

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