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CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY (Schedule of Condensed Balance Sheets) (Details) In Thousands, unless otherwise specified | Dec. 31, 2014 USD ($) | Dec. 31, 2014 CNY | Dec. 31, 2013 USD ($) | Dec. 31, 2013 CNY | Dec. 31, 2012 CNY | Dec. 31, 2011 CNY | Dec. 31, 2014 Class A Ordinary shares [Member] USD ($) | Dec. 31, 2014 Class A Ordinary shares [Member] CNY | Dec. 31, 2013 Class A Ordinary shares [Member] CNY | Dec. 31, 2014 Class B Ordinary shares [Member] USD ($) | Dec. 31, 2014 Class B Ordinary shares [Member] CNY | Dec. 31, 2013 Class B Ordinary shares [Member] CNY | Dec. 31, 2014 Parent Company [Member] USD ($) | Dec. 31, 2014 Parent Company [Member] CNY | Dec. 31, 2013 Parent Company [Member] USD ($) | Dec. 31, 2013 Parent Company [Member] CNY | Dec. 31, 2012 Parent Company [Member] CNY | Dec. 31, 2011 Parent Company [Member] CNY | Dec. 31, 2014 Parent Company [Member] Class A Ordinary shares [Member] USD ($) | Dec. 31, 2014 Parent Company [Member] Class A Ordinary shares [Member] CNY | Dec. 31, 2013 Parent Company [Member] Class A Ordinary shares [Member] CNY | Dec. 31, 2014 Parent Company [Member] Class B Ordinary shares [Member] USD ($) | Dec. 31, 2014 Parent Company [Member] Class B Ordinary shares [Member] CNY | Dec. 31, 2013 Parent Company [Member] Class B Ordinary shares [Member] CNY
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Current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents | $ 78,257 us-gaap_CashAndCashEquivalentsAtCarryingValue | 485,556 us-gaap_CashAndCashEquivalentsAtCarryingValue | $ 87,728 us-gaap_CashAndCashEquivalentsAtCarryingValue | 544,318 us-gaap_CashAndCashEquivalentsAtCarryingValue | 31,555 us-gaap_CashAndCashEquivalentsAtCarryingValue | 63,930 us-gaap_CashAndCashEquivalentsAtCarryingValue |  |  |  |  |  |  | $ 15,109 us-gaap_CashAndCashEquivalentsAtCarryingValue / dei_LegalEntityAxis = us-gaap_ParentCompanyMember | 93,748 us-gaap_CashAndCashEquivalentsAtCarryingValue / dei_LegalEntityAxis = us-gaap_ParentCompanyMember | $ 59,623 us-gaap_CashAndCashEquivalentsAtCarryingValue / dei_LegalEntityAxis = us-gaap_ParentCompanyMember | 369,936 us-gaap_CashAndCashEquivalentsAtCarryingValue / dei_LegalEntityAxis = us-gaap_ParentCompanyMember | 3,500 us-gaap_CashAndCashEquivalentsAtCarryingValue / dei_LegalEntityAxis = us-gaap_ParentCompanyMember | 649 us-gaap_CashAndCashEquivalentsAtCarryingValue / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  |  |  |  |  |
Time deposits | 67,031 us-gaap_TimeDepositsAtCarryingValue | 415,903 us-gaap_TimeDepositsAtCarryingValue |  | 121,085 us-gaap_TimeDepositsAtCarryingValue |  |  |  |  |  |  |  |  | 60,028 us-gaap_TimeDepositsAtCarryingValue / dei_LegalEntityAxis = us-gaap_ParentCompanyMember | 372,450 us-gaap_TimeDepositsAtCarryingValue / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  | 121,085 us-gaap_TimeDepositsAtCarryingValue / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  |  |  |  |  |  |  |
Other current assets | 1,754 us-gaap_OtherAssetsCurrent | 10,880 us-gaap_OtherAssetsCurrent |  | 7,485 us-gaap_OtherAssetsCurrent |  |  |  |  |  |  |  |  | 962 us-gaap_OtherAssetsCurrent / dei_LegalEntityAxis = us-gaap_ParentCompanyMember | 5,964 us-gaap_OtherAssetsCurrent / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  | 194 us-gaap_OtherAssetsCurrent / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  |  |  |  |  |  |  |
Amounts due from intergroup companies |  |  |  |  |  |  |  |  |  |  |  |  | 8,248 wbai_AmountsDueFromIntergroupCompanies / dei_LegalEntityAxis = us-gaap_ParentCompanyMember | 51,178 wbai_AmountsDueFromIntergroupCompanies / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  | 1,559 wbai_AmountsDueFromIntergroupCompanies / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  |  |  |  |  |  |  |
Total current assets | 202,494 us-gaap_AssetsCurrent | 1,256,403 us-gaap_AssetsCurrent |  | 909,876 us-gaap_AssetsCurrent |  |  |  |  |  |  |  |  | 84,347 us-gaap_AssetsCurrent / dei_LegalEntityAxis = us-gaap_ParentCompanyMember | 523,340 us-gaap_AssetsCurrent / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  | 492,774 us-gaap_AssetsCurrent / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  |  |  |  |  |  |  |
Non-current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investment in subsidiaries and VIEs |  |  |  |  |  |  |  |  |  |  |  |  | 99,770 us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures / dei_LegalEntityAxis = us-gaap_ParentCompanyMember | 619,032 us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  | 335,566 us-gaap_InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  |  |  |  |  |  |  |
Property and equipment, net | 6,620 us-gaap_PropertyPlantAndEquipmentNet | 41,075 us-gaap_PropertyPlantAndEquipmentNet |  | 36,213 us-gaap_PropertyPlantAndEquipmentNet |  |  |  |  |  |  |  |  | 74 us-gaap_PropertyPlantAndEquipmentNet / dei_LegalEntityAxis = us-gaap_ParentCompanyMember | 462 us-gaap_PropertyPlantAndEquipmentNet / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  | 527 us-gaap_PropertyPlantAndEquipmentNet / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  |  |  |  |  |  |  |
Total non-current assets | 10,200 us-gaap_AssetsNoncurrent | 63,289 us-gaap_AssetsNoncurrent |  | 48,424 us-gaap_AssetsNoncurrent |  |  |  |  |  |  |  |  | 99,844 us-gaap_AssetsNoncurrent / dei_LegalEntityAxis = us-gaap_ParentCompanyMember | 619,494 us-gaap_AssetsNoncurrent / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  | 336,093 us-gaap_AssetsNoncurrent / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  |  |  |  |  |  |  |
TOTAL ASSETS | 212,694 us-gaap_Assets | 1,319,692 us-gaap_Assets |  | 958,300 us-gaap_Assets |  |  |  |  |  |  |  |  | 184,191 us-gaap_Assets / dei_LegalEntityAxis = us-gaap_ParentCompanyMember | 1,142,834 us-gaap_Assets / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  | 828,867 us-gaap_Assets / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  |  |  |  |  |  |  |
Current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accrued payroll and welfare payable | 4,936 us-gaap_EmployeeRelatedLiabilitiesCurrent | 30,634 us-gaap_EmployeeRelatedLiabilitiesCurrent |  | 13,012 us-gaap_EmployeeRelatedLiabilitiesCurrent |  |  |  |  |  |  |  |  | 10 us-gaap_EmployeeRelatedLiabilitiesCurrent / dei_LegalEntityAxis = us-gaap_ParentCompanyMember | 62 us-gaap_EmployeeRelatedLiabilitiesCurrent / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  |  |  |  |  |  |  |  |  |
Accrued expenses and other liabilities | 19,016 us-gaap_AccruedLiabilitiesAndOtherLiabilities | 117,992 us-gaap_AccruedLiabilitiesAndOtherLiabilities |  | 88,246 us-gaap_AccruedLiabilitiesAndOtherLiabilities |  |  |  |  |  |  |  |  | 1,807 us-gaap_AccruedLiabilitiesAndOtherLiabilities / dei_LegalEntityAxis = us-gaap_ParentCompanyMember | 11,217 us-gaap_AccruedLiabilitiesAndOtherLiabilities / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  | 12,098 us-gaap_AccruedLiabilitiesAndOtherLiabilities / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  |  |  |  |  |  |  |
Amounts due to intergroup companies |  |  |  |  |  |  |  |  |  |  |  |  | 2,246 wbai_AmountsDueToIntergroupCompanies / dei_LegalEntityAxis = us-gaap_ParentCompanyMember | 13,933 wbai_AmountsDueToIntergroupCompanies / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  | 7,349 wbai_AmountsDueToIntergroupCompanies / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  |  |  |  |  |  |  |
Total current liabilities | 25,443 us-gaap_LiabilitiesCurrent | 157,876 us-gaap_LiabilitiesCurrent |  | 118,567 us-gaap_LiabilitiesCurrent |  |  |  |  |  |  |  |  | 4,063 us-gaap_LiabilitiesCurrent / dei_LegalEntityAxis = us-gaap_ParentCompanyMember | 25,212 us-gaap_LiabilitiesCurrent / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  | 19,447 us-gaap_LiabilitiesCurrent / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  |  |  |  |  |  |  |
TOTAL LIABILITIES | 32,566 us-gaap_Liabilities | 202,070 us-gaap_Liabilities |  | 148,880 us-gaap_Liabilities |  |  |  |  |  |  |  |  | 4,063 us-gaap_Liabilities / dei_LegalEntityAxis = us-gaap_ParentCompanyMember | 25,212 us-gaap_Liabilities / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  | 19,447 us-gaap_Liabilities / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  |  |  |  |  |  |  |
Shareholders' equity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ordinary shares, value |  |  |  |  |  |  | 14 us-gaap_CommonStockValue / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassAMember | 85 us-gaap_CommonStockValue / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassAMember | 20 us-gaap_CommonStockValue / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassAMember | 6 us-gaap_CommonStockValue / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassBMember | 36 us-gaap_CommonStockValue / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassBMember | 94 us-gaap_CommonStockValue / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassBMember |  |  |  |  |  |  | 14 us-gaap_CommonStockValue / dei_LegalEntityAxis = us-gaap_ParentCompanyMember / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassAMember | 85 us-gaap_CommonStockValue / dei_LegalEntityAxis = us-gaap_ParentCompanyMember / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassAMember | 20 us-gaap_CommonStockValue / dei_LegalEntityAxis = us-gaap_ParentCompanyMember / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassAMember | 6 us-gaap_CommonStockValue / dei_LegalEntityAxis = us-gaap_ParentCompanyMember / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassBMember | 36 us-gaap_CommonStockValue / dei_LegalEntityAxis = us-gaap_ParentCompanyMember / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassBMember | 94 us-gaap_CommonStockValue / dei_LegalEntityAxis = us-gaap_ParentCompanyMember / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassBMember
Additional paid-in capital | 178,293 us-gaap_AdditionalPaidInCapital | 1,106,234 us-gaap_AdditionalPaidInCapital |  | 967,233 us-gaap_AdditionalPaidInCapital |  |  |  |  |  |  |  |  | 178,293 us-gaap_AdditionalPaidInCapital / dei_LegalEntityAxis = us-gaap_ParentCompanyMember | 1,106,234 us-gaap_AdditionalPaidInCapital / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  | 967,233 us-gaap_AdditionalPaidInCapital / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  |  |  |  |  |  |  |
Accumulated other comprehensive income | 3,648 us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax | 22,637 us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax |  | 10,492 us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax |  |  |  |  |  |  |  |  | 3,648 us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax / dei_LegalEntityAxis = us-gaap_ParentCompanyMember | 22,637 us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  | 10,492 us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  |  |  |  |  |  |  |
Accumulated deficit | (1,833)us-gaap_RetainedEarningsAccumulatedDeficit | (11,370)us-gaap_RetainedEarningsAccumulatedDeficit |  | (168,419)us-gaap_RetainedEarningsAccumulatedDeficit |  |  |  |  |  |  |  |  | (1,833)us-gaap_RetainedEarningsAccumulatedDeficit / dei_LegalEntityAxis = us-gaap_ParentCompanyMember | (11,370)us-gaap_RetainedEarningsAccumulatedDeficit / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  | (168,419)us-gaap_RetainedEarningsAccumulatedDeficit / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  |  |  |  |  |  |  |
Total shareholder's equity | 180,128 us-gaap_StockholdersEquity | 1,117,622 us-gaap_StockholdersEquity |  | 809,420 us-gaap_StockholdersEquity |  |  |  |  |  |  |  |  | 180,128 us-gaap_StockholdersEquity / dei_LegalEntityAxis = us-gaap_ParentCompanyMember | 1,117,622 us-gaap_StockholdersEquity / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  | 809,420 us-gaap_StockholdersEquity / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  |  |  |  |  |  |  |
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY | $ 212,694 us-gaap_LiabilitiesAndStockholdersEquity | 1,319,692 us-gaap_LiabilitiesAndStockholdersEquity |  | 958,300 us-gaap_LiabilitiesAndStockholdersEquity |  |  |  |  |  |  |  |  | $ 184,191 us-gaap_LiabilitiesAndStockholdersEquity / dei_LegalEntityAxis = us-gaap_ParentCompanyMember | 1,142,834 us-gaap_LiabilitiesAndStockholdersEquity / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  | 828,867 us-gaap_LiabilitiesAndStockholdersEquity / dei_LegalEntityAxis = us-gaap_ParentCompanyMember |  |  |  |  |  |  |  |

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- Definition Amount of obligations incurred and payable, pertaining to costs that are statutory in nature, incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include, but not limited to, taxes, interest, rent and utilities. Also includes the aggregate carrying amount of liabilities not separately disclosed. + References No definition available. + Details
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- Definition Total investments in (A) an entity in which the entity has significant influence, but does not have control, (B) subsidiaries that are not required to be consolidated and are accounted for using the equity and or cost method, and (C) an entity in which the reporting entity shares control of the entity with another party or group. Includes long-term advances receivable from a party that is affiliated with the reporting entity by means of direct or indirect ownership. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.12) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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- Definition Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19-26) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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- Definition Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.32) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 25 -Article 7 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 32 -Article 5 + Details
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- Definition Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.21) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 21 -Article 5 + Details
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- Definition Aggregate carrying amount, as of the balance sheet date, of current assets not separately disclosed in the balance sheet. Current assets are expected to be realized or consumed within one year (or the normal operating cycle, if longer). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.8) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 8 -Article 5 + Details
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- Definition Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 13 -Subparagraph a -Article 5 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 8 -Article 7 + Details
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- Definition The cumulative amount of the reporting entity's undistributed earnings or deficit. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 31 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.31(a)(3)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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- Definition Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 4.E) -URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section E Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-31) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30, 31 -Article 5 + Details
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- Definition Any certificate of deposit or savings account held by a bank or other financial institution for a short-term specified period of time. Because of their short-term, time deposits are considered highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash Equivalents -URI http://asc.fasb.org/extlink&oid=6507016 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 1 -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.1) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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- Definition Amounts Due From Intergroup Companies + References No definition available. + Details
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