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FAIR VALUE MEASUREMENT (Tables)

12 Months Ended

Dec. 31, 2015

FAIR VALUE MEASUREMENT

Schedule of assets and liabilities measured or disclosed at fair value

						Fair value measurement or disclosure
						at December 31, 2015 using
		Total Fair Value at December 31, 2015		Total Fair Value at December 31, 2015		Quoted prices in active markets for identical assets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)		Total losses
		RMB		US$		RMB		RMB		RMB
Fair value measurement—Recurring:
Available-for-sale security		46,373		7,158		46,373		—		—
Fair value measurement—Non-Recurring:
Intangible assets, net		—		—						—		(26,136	)
Goodwill		—		—								(23,746	)
Investment in equity investees		—		—						—		(2,806	)
Other long-term investments		—		—								(6,031	)
Total assets measured at fair value		46,373		7,158		46,373		—		—		(58,719	)
Fair value measurement—Recurring:
Payable for contingent considerations		23,338		3,603		—		—		23,338
Total liabilities measured at fair value		23,338		3,603		—		—		23,338

						Fair value measurement or disclosure
						at December 31, 2014 using
		Total Fair Value at December 31, 2014		Total Fair Value at December 31, 2014		Quoted prices in active markets for identical assets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)		Total losses
		RMB		US$		RMB		RMB		RMB
Fair value measurement—Recurring:
Available-for-sale securities		141,031		22,730		62,653		—		78,378
Fair value measurement—Non-Recurring:
Intangible assets, net		—		—						—		(8,304	)
Investment in equity investees		—		—						—		(472	)
Total assets measured at fair value		141,031		22,730		62,653		—		78,378		(8,776	)
Fair value measurement—Recurring:
Payable for contingent considerations		53,592		8,638		—		—		53,592
Total liabilities measured at fair value		53,592		8,638		—		—		53,592

Schedule of significant unobservable inputs used in the fair value measurement

Valuation techniques

Unobservable inputs

Estimation as of December 31,2014

Estimation as of December 31,2015

Change in unobservable inputs

Change in fair value

Available-for-sale debt security - Trustlook

Guideline company method and business enterprise value allocation method

        Discount for lack of marketability

20%

*

Increase / (decrease)

Decrease / (Increase)

        Volatility

40.5%

*

Increase / (decrease)

Decrease / (Increase)

Available-for-sale debt security - NDP

Probability expected return method

        Discount for lack of marketability

3.81%

*

Increase / (decrease)

Decrease / (increase)

        Probability of conversion

70%

*

Increase / (decrease)

Increase / (decrease)

Contingent consideration payable

Discount cash flow method

        Performance target

34%-99%

0%-99%

Increase / (decrease)

Increase / (decrease)

        Discount rate

10.0%-12.3%

10.0%-12.3%

Increase / (decrease)

Decrease / (increase)

*The available-for-sale debt securities were settled in 2015.

Reconciliation of the assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs

		Contingent consideration payable		Available- for-sales debt securities
		RMB		RMB
Balance as of December 31, 2013		11,974		5,903
Recognized during the year		32,953		61,548
Realized or unrealized loss		13,749		11,308
Settlement		(4,923	)	—
Foreign exchange translation adjustments		(161	)	(381	)
Balance as of December 31, 2014		53,592		78,378
Recognized during the year		17,202		—
Realized or unrealized loss		(7,010	)	(11,094	)
Settlement		(42,641	)	(67,507	)
Foreign exchange translation adjustments		2,195		223
Balance as of December 31, 2015		23,338		—
Balance as of December 31, 2015 in US$		3,603		—

X

- Definition

Tabular disclosure of the fair value measurement of assets and liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs).

+ References

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- Definition

Tabular disclosure of the inputs and valuation techniques used to measure fair value, and a discussion of changes in valuation techniques and related inputs, if any, applied during the period to each separate class of assets, liabilities, and financial instruments classified in shareholders' equity that are measured on a recurring and/or nonrecurring basis.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (bbb)
-URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258

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- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19190-110258

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