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Fair Value Measurement (Tables)

12 Months Ended

Dec. 31, 2017

Schedule of assets and liabilities measured or disclosed at fair value

For the year ended December 31, 2017, assets and liabilities measured or disclosed at fair value are summarized below:

										Fair value measurement or disclosure at December 31, 2017 using
		Total Fair Value at December 31, 2017				Total Fair Value at December 31, 2017				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				RMB
Fair value measurement — Recurring:
Available-for-sale debt security			182				28				182												(39	)
Available-for-sale debt security			—				—												—				(6,594	)
Fair value measurement — Non-Recurring:
Intangible assets, net			90				14												90				(38,862	)
Other long-term investments			61,100				9,391												61,100				(268,432	)
Total assets measured at fair value			61,372				9,433				182								61,190				(313,927	)

For the year ended December 31, 2016, assets and liabilities measured or disclosed at fair value are summarized below:

						Fair value measurement or disclosure at December 31, 2016 using
		Total Fair Value at December 31, 2016				Quoted prices in active markets for identical assets (Level 1)				Significant other observable inputs (Level 2)				Significant unobservable inputs (Level 3)				Total losses
		RMB				RMB				RMB				RMB				RMB
Fair value measurement — Recurring:
Available-for-sale debt security			7,353												7,353
Fair value measurement — Non-Recurring:
Intangible assets, net			370												370				(2,889	)
Investment in equity investees			—												—				(11,453	)
Other long-term investments			132,417												132,417				(129,616	)
Total assets measured at fair value			140,140												140,140				(143,958	)
Fair value measurement — Recurring:
Contingent consideration payable			30,358												30,358
Total liabilities measured at fair value			30,358												30,358

Schedule of significant unobservable inputs used in the fair value measurement

The significant unobservable inputs used in the fair value measurement and the corresponding impacts to the fair values are presented below:

Valuation techniques

Unobservable inputs

Estimation as of December 31, 2016

Estimation as of December 31, 2017

Change in unobservable inputs

Change in fair value

Contingent consideration payable

Discounted cash flow method

•  Probability of achieving performance target

0%-100%

*

Increase / (decrease)

Increase / (decrease)

•  Discount rate

10.9%

*

Increase / (decrease)

Decrease / (increase)

Available-for-sale debt security

Probability expected return method

•  Discount rate for lack of marketability

3.81%

*

Increase / (decrease)

Decrease / (increase)

•  Probability of conversion

20.0%

*

Increase / (decrease)

Increase / (decrease)

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

The following table presents a reconciliation of the assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the years ended December 31, 2016 and 2017:

		Contingent consideration payable				Available- for-sales debt securities
		RMB				RMB
Balance as of December 31, 2015			23,338				—
Recognized during the year			25,067				6,647
Realized or unrealized losses			3,377				417
Settlement			(23,266	)			—
Foreign exchange translation adjustments			1,842				289
Balance as of December 31, 2016			30,358				7,353
Recognized during the year			—				—
Realized or unrealized losses			9,014				(7,011	)
Settlement			(38,562	)			—
Foreign exchange translation adjustments			(810	)			(342	)
Balance as of December 31, 2017			—				—
Balance as of December 31, 2017 in US$			—				—

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

No definition available.

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X

- 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=66048111&loc=d3e19207-110258

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X

- 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=66048111&loc=d3e19190-110258

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