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SHORT-TERM INVESTMENTS (Tables)
12 Months Ended
Dec. 31, 2011
Short-term Investments

Short-term investments consisted of the following as of December 31, 2010 and December 31, 2011:

 

000000000000 000000000000 000000000000 000000000000
     December 31, 2011  
     Carrying Value     

Unrealized

Gains/(Losses)

    

Estimated Fair

Value

    

Estimated Fair

Value

 
     (RMB)      (RMB)      (RMB)      (US$)  

Held-to-maturity securities

           

- Fixed rate time deposits

     319,774,660         —           319,774,660         50,807,077   

- Investment contract

           

- China Railway Trust (3)

     600,000,000         —           600,000,000         95,330,399   
  

 

 

    

 

 

    

 

 

    

 

 

 

Total short-term investments

     919,774,660         —           919,774,660         146,137,476   
  

 

 

    

 

 

    

 

 

    

 

 

 

 

000000000000 000000000000 000000000000
     December 31, 2010  
     Carrying Value      Unrealized
Gains/(Losses)
     Estimated Fair
Value
 
     (RMB)      (RMB)      (RMB)  

Held-to-maturity securities

        

- Fixed rate time deposits

     1,403,362,000         —           1,403,362,000   

- Investment contract

        

- New China Trust (1)

     500,000,000         —           500,000,000   

- Shanghai Lingang and Anhui Hailuo (2)

     1,350,000,000         —           1,350,000,000   
  

 

 

    

 

 

    

 

 

 

Total short-term investments

     3,253,362,000         —           3,253,362,000   
  

 

 

    

 

 

    

 

 

 

 

(1) On August 21, 2009, the Group entered into a two year investment contract amounting to RMB500,000,000 with a fixed quarterly yield of 1.5% (6% per annum) with new China Trust. The investment contract is secured by 45,040,000 A-shares of Shanghai Pudong Development Bank (“PDB”), a company listed on the Shanghai Stock Exchange. Management has accounted for this investment as short-term investment held-to-maturity in accordance with ASC 320-10 at amortized cost adjusted for any related premiums (discounts) over the estimated remaining period until maturity. There was no impairment indicators present associated with these investment contracts at December 31, 2010. Proceeds with respect to this investment have been received by the Group on the maturity date of August 21, 2011.
(2) On December 24, 2010, the Company entered into investment contracts with Shanghai Lingang and Anhui Hailuo amounting to RMB850,000,000 and RMB500,000,000, respectively, with fixed interests of 4.0% and 4.2% per annum, respectively and maturity of 150 days and 157 days, respectively. The principal amounts of the Shanghai Lingang and Anhui Hailuo investment contracts are wholly guaranteed by China Minsheng Banking Corp. Ltd, a company that is listed on both the Shanghai and Hong Kong Stock Exchange. Management has accounted for these investment contracts as short-term investments held-to-maturity in accordance with ASC 320-10 at amortized cost adjusted for any related premiums (discounts) over the estimated remaining period until maturity. There was no impairment indicators present associated with these investment contracts at December 31, 2010. Proceeds with respect to these investments have been received by the Group on May 30, 2011.
(3) On November, 2011, the Company invested in a real estate project of Zhonghang WanKe Co., Ltd. through China Railway Trust amounting to RMB600,000,000 (US$95,330,399), with an expected annual interest rate of 9.1%, and maturity of one year. The principal amounts of the investment contracts are wholly guaranteed by the land use right and construction in progress of the project. Management has accounted for these investment contracts as short-term investments held-to-maturity in accordance with ASC 320-10 at amortized cost. There was no impairment indicators present associated with these investment contracts at December 31, 2011.