Document and Entity Information	12 Months Ended
Document and Entity Information	Dec. 31, 2013
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY
Trading Symbol	BIDU
Entity Registrant Name	Baidu, Inc.
Entity Central Index Key	0001329099
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Class A Ordinary Shares
Document Information [Line Items]
Entity Common Stock, Shares Outstanding	27,492,452
Class B Ordinary Shares
Document Information [Line Items]
Entity Common Stock, Shares Outstanding	7,537,921

Consolidated Balance Sheets In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2013 Class A Ordinary Shares USD ($)	Dec. 31, 2013 Class A Ordinary Shares CNY	Dec. 31, 2012 Class A Ordinary Shares CNY	Dec. 31, 2013 Class B Ordinary Shares USD ($)	Dec. 31, 2013 Class B Ordinary Shares CNY	Dec. 31, 2012 Class B Ordinary Shares CNY
Current assets:
Cash and cash equivalents	$ 1,600,971	9,691,797	11,880,632
Restricted cash	42,872	259,533	395,029
Short-term investments	4,746,644	28,734,761	20,604,223
Accounts receivable, net of allowance of RMB5,768 and RMB43,814 (US$7,237) for 2012 and 2013, respectively	366,858	2,220,846	1,253,483
Deferred tax assets, net	47,383	286,844	160,315
Amounts due from related parties	17	104	0
Other current assets	303,163	1,835,265	380,407
Total current assets	7,107,908	43,029,150	34,674,089
Non-current assets:
Fixed assets, net	887,105	5,370,268	3,887,877
Intangible assets, net	599,685	3,630,315	1,587,665
Goodwill	2,785,792	16,864,350	3,877,564
Long-term investments, net	104,858	634,777	803,499
Deferred tax assets, net	16,179	97,940	53,303
Amounts due from related parties	61,271	370,916	0
Other non-current assets	163,218	988,072	784,893
Total non-current assets	4,618,108	27,956,638	10,994,801
Total assets	11,726,016	70,985,788	45,668,890
Current liabilities(including amounts of the consolidated VIEs without recourse to the primary beneficiaries of RMB1,914,531 and RMB4,031,176 (US$665,903) as of December 31, 2012 and 2013, respectively):
Accounts payable and accrued liabilities	1,216,139	7,362,138	3,806,836
Customer advances and deposits	491,909	2,977,872	2,067,586
Deferred revenue	37,431	226,599	94,121
Deferred income	12,767	77,287	64,506
Long-term loans, current portion	56,763	343,625	2,170,978
Amounts due to related parties	66	398	0
Capital lease obligation	7,418	44,907	32,502
Total current liabilities	1,822,493	11,032,826	8,236,529
Non-current liabilities (including amounts of the consolidated VIEs without recourse to the primary beneficiaries of RMB258,319 and RMB975,793 (US$161,190) as of December 31, 2012 and 2013, respectively):
Deferred income	62,192	376,491	190,000
Long-term loans	348,937	2,112,359	356,589
Notes payable	2,497,149	15,116,990	9,336,686
Deferred tax liabilities	198,270	1,200,270	289,482
Amounts due to related parties	61,653	373,227	0
Capital lease obligation	6,773	40,999	44,479
Other non-current liabilities	11,129	67,376	0
Total non-current liabilities	3,186,103	19,287,712	10,217,236
Total	5,008,596	30,320,538	18,453,765
Commitments and contingencies
Redeemable noncontrolling interests	0	0	1,033,283
Equity
Ordinary shares, value				2	12	12	0	3	3
Additional paid-in capital	504,884	3,056,418	2,095,273
Retained earnings	5,703,187	34,525,386	24,038,219
Accumulated other comprehensive income (loss)	139,270	843,096	(78,278)
Total Baidu, Inc. shareholders' equity	6,347,343	38,424,915	26,055,229
Noncontrolling interests	370,077	2,240,335	126,613
Total equity	6,717,420	40,665,250	26,181,842
Total liabilities, redeemable noncontrolling interests and equity	$ 11,726,016	70,985,788	45,668,890

Consolidated Balance Sheets (Parenthetical) In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013 Class A Ordinary Shares USD ($)	Dec. 31, 2012 Class A Ordinary Shares	Dec. 31, 2013 Class B Ordinary Shares USD ($)	Dec. 31, 2012 Class B Ordinary Shares
Common stock, par value per share	$ 0.00005		$ 0.00005
Common stock, shares authorized	825,000,000	825,000,000	35,400,000	35,400,000
Common stock, shares issued	27,492,452	27,202,710	7,537,921	7,763,000
Common stock, shares outstanding	27,492,452	27,202,710	7,537,921	7,763,000

Consolidated Statements Of Comprehensive Income In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2013 Common Class A and Class B USD ($)	Dec. 31, 2013 Common Class A and Class B CNY	Dec. 31, 2012 Common Class A and Class B CNY	Dec. 31, 2011 Common Class A and Class B CNY	Dec. 31, 2013 Class A Ordinary Shares American Depositary Shares USD ($)	Dec. 31, 2013 Class A Ordinary Shares American Depositary Shares CNY	Dec. 31, 2012 Class A Ordinary Shares American Depositary Shares CNY	Dec. 31, 2011 Class A Ordinary Shares American Depositary Shares CNY
Revenues:
Online marketing services	$ 5,253,352	31,802,219	22,245,643	14,489,767
Others	23,408	141,705	60,383	11,019
Total revenues	5,276,760	31,943,924	22,306,026	14,500,786
Operating costs and expenses:
Cost of revenues	(1,895,013)	(11,471,839)	(6,448,545)	(3,896,883)
Selling, general and administrative	(854,607)	(5,173,533)	(2,501,336)	(1,692,810)
Research and development	(678,400)	(4,106,832)	(2,304,825)	(1,334,434)
Total operating costs and expenses	(3,428,020)	(20,752,204)	(11,254,706)	(6,924,127)
Operating profit	1,848,740	11,191,720	11,051,320	7,576,659
Other income:
Interest income	216,156	1,308,542	866,465	418,201
Interest expense	(73,853)	(447,084)	(107,857)	(82,551)
Foreign exchange loss, net	(7,992)	(48,379)	(4,533)	(1,959)
Loss from equity method investments	(959)	(5,806)	(294,229)	(179,408)
Others, net	30,729	186,023	454,271	78,237
Total other income, net	164,081	993,296	914,117	232,520
Income before income taxes	2,012,821	12,185,016	11,965,437	7,809,179
Income taxes	(302,118)	(1,828,930)	(1,574,159)	(1,188,861)
Net income	1,710,703	10,356,086	10,391,278	6,620,318
Net loss attributable to noncontrolling interests	26,906	162,880	64,750	18,319
Net income attributable to Baidu, Inc.	1,737,609	10,518,966	10,456,028	6,638,637
Basic					$ 49.52	299.75	298.62	190.27	$ 4.95	29.98	29.86	19.03
Diluted					$ 49.44	299.32	298.29	189.88	$ 4.94	29.93	29.83	18.99
Weighted average number of Class A and Class B ordinary shares outstanding
Basic					34,986,228	34,986,228	34,939,838	34,890,050
Diluted					35,036,346	35,036,346	34,979,459	34,962,831
Other comprehensive income (loss):
Foreign currency translation adjustment	31,439	190,322	(6,100)	32,930
Unrealized gains on available-for-sale investments	110,407	668,372	11,391	45
Other comprehensive income, net of tax	141,846	858,694	5,291	32,975
Comprehensive income	1,852,549	11,214,780	10,396,569	6,653,293
Comprehensive loss attributable to noncontrolling interests	37,260	225,560	65,584	19,314
Comprehensive income attributable to Baidu, Inc.	$ 1,889,809	11,440,340	10,462,153	6,672,607

Consolidated Statements Of Cash Flows In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY
Cash flows from operating activities:
Net income	$ 1,710,703	10,356,086	10,391,278	6,620,318
Adjustments to reconcile net income to net cash generated from operating activities:
Depreciation of fixed assets and computer parts	281,173	1,702,140	1,281,336	819,239
Loss (gain) on disposal of fixed assets	(2,651)	(16,051)	(2,783)	31
Amortization of intangible assets	156,904	949,850	234,001	65,673
Deferred income tax, net	54,617	330,636	(59,030)	(64,701)
Share-based compensation	85,027	514,727	212,309	152,028
Provision for (reversal of) doubtful accounts	6,465	39,137	(847)	3,500
Investment income	(181,716)	(1,100,054)	(745,526)	(200,209)
Net gain from step-acquisition and settlement of pre-existing relationship	0	0	(486,339)	0
Assets impairment	3,997	24,197	169,180	47,886
Loss from equity method investments	959	5,806	294,229	179,408
Gain on disposal of a subsidiary	0	0	(15,238)	0
Other noncash (income) expense	3,171	19,186	(57,544)	(36,813)
Changes in operating assets and liabilities, net of effects of acquisitions:
Restricted cash	(25,015)	(151,435)	85,429	(156,219)
Accounts receivable	(127,821)	(773,787)	(338,602)	(282,467)
Other assets	(215,294)	(1,303,334)	(10,664)	(211,719)
Amounts due from related parties	(9)	(54)	(794,508)	(151,068)
Customer advances and deposits	143,155	866,620	489,769	519,716
Accounts payable and accrued liabilities	331,295	2,005,559	778,003	817,649
Deferred revenue	20,210	122,347	31,416	(46,327)
Deferred income	32,917	199,272	199,785	49,721
Amounts due to related parties	351	2,123	340,340	53,173
Net cash generated from operating activities	2,278,438	13,792,971	11,995,994	8,178,819
Cash flows from investing activities:
Acquisition of fixed assets	(455,363)	(2,756,629)	(2,310,860)	(1,762,114)
Acquisition of computer parts	(2,014)	(12,194)	(28,901)	(104,064)
Disposal of fixed assets	3,052	18,476	6,785	2,461
Acquisition of businesses, net of cash acquired (Note 3)	(2,180,671)	(13,201,126)	(820,526)	(1,945,870)
Acquisition of intangible assets	(150,275)	(909,717)	(190,303)	(433,591)
Capitalization of software costs	(404)	(2,448)	(36,315)	(42,687)
Purchases of held-to-maturity investments	(5,028,541)	(30,441,279)	(26,368,017)	(10,872,774)
Sales and maturities of held-to-maturity investments	4,883,302	29,562,045	19,351,949	1,484,968
Purchases of available-for-sale investments	(8,907,224)	(53,921,661)	(6,774,500)	(100,000)
Sales and maturities of available-for-sale investments	8,085,602	48,947,811	3,477,463	0
Purchases of other long-term investments	(57,876)	(350,361)	(58,666)	(488,905)
Proceeds from disposal of long-term investments	0	0	0	12,047
Cash distribution of long-term investments	684	4,143	2,811	0
Payments to acquire subsidiaries' shares from noncontrolling interests	(42,929)	(259,879)	(1,020)	0
Net cash used in investing activities	(3,852,657)	(23,322,819)	(13,750,100)	(14,250,529)
Cash flows from financing activities:
Proceeds from issuance of subsidiaries' shares	230,815	1,397,283	100,460	43,970
Proceeds from short-term loans	0	0	0	125,878
Repayment of short-term loans	(7,797)	(47,200)	(124,602)	0
Proceeds from long-term loans	354,238	2,144,450	355,499	2,232,778
Repayment of long-term loans	(354,238)	(2,144,450)	(140,000)	0
Proceeds from issuance of notes payable	1,009,498	6,111,200	9,334,777	0
Payment of capital lease obligation	(6,051)	(36,629)	(27,124)	0
Payment of debt issuance costs	(6,508)	(39,400)	(37,099)	0
Proceeds from exercise of share options	25,820	156,307	56,974	23,184
Net cash generated from financing activities	1,245,777	7,541,561	9,518,885	2,425,810
Effect of exchange rate changes on cash and cash equivalents	(33,128)	(200,548)	(11,629)	(8,594)
Net increase (decrease) in cash and cash equivalents	(361,570)	(2,188,835)	7,753,150	(3,654,494)
Cash and cash equivalents at beginning of the year	1,962,541	11,880,632	4,127,482	7,781,976
Cash and cash equivalents at end of the year	1,600,971	9,691,797	11,880,632	4,127,482
Supplemental disclosures:
Interests paid	49,896	302,055	38,027	17,521
Income taxes paid	273,636	1,656,513	1,641,853	1,165,218
Non-cash investing and financing activities:
Capital lease obligation	7,525	45,554	56,220	47,885
Acquisition of fixed assets included in accounts payable and accrued liabilities	130,029	787,154	332,473	245,794
Acquisition of other non-current assets included in accounts payable and accrued liabilities	6,658	40,303	39,165	30,938
Non-cash acquisitions of investments	0	0	705,281	194,286
Non-cash acquisitions of subsidiaries	$ 0	0	338,447	0

Consolidated Statements Of Shareholders' Equity In Thousands, except Share data	Total USD ($)	Total CNY	Ordinary Shares USD ($)	Ordinary Shares CNY	Additional Paid-in Capital USD ($)	Additional Paid-in Capital CNY	Retained Earnings USD ($)	Retained Earnings CNY	Accumulated Other Comprehensive Loss USD ($)	Accumulated Other Comprehensive Loss CNY	Noncontrolling interests USD ($)	Noncontrolling interests CNY
Balances at Dec. 31, 2010		8,405,592		15		1,557,258		6,965,697		(117,378)
Balances (in shares) at Dec. 31, 2010				34,849,672
Net income		6,630,602						6,638,637				(8,035)
Other comprehensive income		32,975								32,975
Exercise of share-based awards (in shares)				64,445
Exercise of share-based awards		25,553				25,553
Share-based compensation		148,575				148,575
Business combination		104,832										104,832
Accretion of redeemable noncontrolling interests		0
Issuance of subsidiary shares		41,406				40,384						1,022
Balances at Dec. 31, 2011		15,389,535		15		1,771,770		13,604,334		(84,403)		97,819
Balances (in shares) at Dec. 31, 2011				34,914,117
Net income		10,447,082						10,456,028				(8,946)
Other comprehensive income		5,981								6,125		(144)
Exercise of share-based awards (in shares)				51,593
Exercise of share-based awards		54,171				54,171
Share-based compensation		197,265				196,360						905
Business combination		32,507										32,507
Change of a subsidiary's noncontrolling interests		(1,259)										(1,259)
Acquisition of subsidiaries' shares from noncontrolling shareholders		(1,021)				(1,499)						478
Disposal of a subsidiary		5,253										5,253
Accretion of redeemable noncontrolling interests		(22,143)						(22,143)
Issuance of subsidiary shares		74,471				74,471
Balances at Dec. 31, 2012		26,181,842		15		2,095,273		24,038,219		(78,278)		126,613
Balances (in shares) at Dec. 31, 2012				34,965,710
Net income		10,417,943						10,518,966				(101,023)
Other comprehensive income		914,114								921,374		(7,260)
Exercise of share-based awards (in shares)			64,663	64,663
Exercise of share-based awards		166,253				165,403						850
Share-based compensation		505,653				485,185						20,468
Business combination		427,813										427,813
Acquisition of subsidiaries' shares from noncontrolling shareholders	(22,870)	(138,439)				(138,439)
Accretion of redeemable noncontrolling interests	(5,253)	(31,799)						(31,799)
Reclassification of redeemable noncontrolling interests		888,934										888,934
Issuance of subsidiary shares		1,332,936				448,996						883,940
Balances at Dec. 31, 2013	$ 6,717,420	40,665,250	$ 2	15	$ 504,884	3,056,418	$ 5,703,187	34,525,386	$ 139,270	843,096	$ 370,077	2,240,335
Balances (in shares) at Dec. 31, 2013			35,030,373

Organization, Consolidation and Presentation of Financial Statements

12 Months Ended

Dec. 31, 2013

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Organization, Consolidation and Presentation of Financial Statements

1.	ORGANIZATION, CONSOLIDATION AND PRESENTATION OF FINANCIAL STATEMENTS

Baidu, Inc. (“Baidu” or the “Company”) was incorporated under the laws of the Cayman Islands on January 18, 2000.

As of December 31, 2013, the Company has wholly-owned and majority-owned subsidiaries incorporated in countries and jurisdictions including the People’s Republic of China (“PRC”), Hong Kong, Japan, the United States of America (“USA”), Cayman Islands and British Virgin Islands (“BVI”). As of December 31, 2013, the Company also effectively controls a number of variable interest entities (“VIE”) through the Primary Beneficiaries, as defined below. The VIEs include:

•

Beijing Baidu Netcom Science Technology Co., Ltd. (“Baidu Netcom”), controlled through Baidu Online Network Technology (Beijing) Co., Ltd. (“Baidu Online”), one of the Company’s wholly-owned subsidiaries;

•

Beijing Perusal Technology Co., Ltd. (“Beijing Perusal”), controlled through Baidu Online; and

•

Beijing BaiduPay Science and Technology Co., Ltd. (“BaiduPay”), controlled through Baidu Online; and

•

Other VIEs controlled through Primary Beneficiaries other than Baidu Online.

The Company, its wholly-owned and majority-owned subsidiaries, VIEs and wholly-owned subsidiaries of the VIEs are hereinafter collectively referred to as the “Group.” The Group offers internet search solutions and online marketing solutions, operates an online payment platform which enables users to make payments online, develops and markets scalable web/mobile application software and provides related services, conducts online advertising business in connection with online video contents broadcasting, provides mobile application distribution services and provides group buying services. The Group’s principal geographic market is in the PRC. The Company does not conduct any substantive operations of its own but conducts its primary business operations through its wholly-owned and majority-owned subsidiaries and VIEs in the PRC.

PRC laws and regulations prohibit or restrict foreign ownership of internet content, advertising, and audio and video services. To comply with these foreign ownership restrictions, the Group operates its websites and primarily provides services subject to such restriction in the PRC through the VIEs, the PRC legal entities that were established or whose equity shares were held by the individuals authorized by the Group. The paid-in capital of the VIEs was mainly funded by the Group through loans extended to the authorized individuals who were the shareholders of the VIEs. The Group has entered into proxy agreements or power of attorney and exclusive equity purchase option agreement with the VIEs and nominee shareholders of the VIEs through the Group’s subsidiaries (“Primary Beneficiaries”), which give the Primary Beneficiaries the rights to direct the activities that most significantly affect the economic performance of the VIEs and to acquire the equity interests in the VIEs when permitted by the PRC laws, respectively. Certain exclusive agreements have been entered into with the VIEs through the Primary Beneficiaries or their wholly-owned subsidiaries in the PRC, which obligate the Primary Beneficiaries to absorb a majority of the risk of loss from the VIEs’ activities and entitle the Primary Beneficiaries to receive a majority of their residual returns. In addition, the Group has entered into certain agreements with the shareholders of the VIEs through the Primary Beneficiaries or their wholly-owned subsidiaries in the PRC, including loan agreements for the paid-in capital of the VIEs and share pledge agreements for the equity interests in the VIEs held by the shareholders of the VIEs.

Despite the lack of technical majority ownership, there exists a parent-subsidiary relationship between the Primary Beneficiaries and the VIEs through the aforementioned agreements with the shareholders of the VIEs. The shareholders of the VIEs effectively assigned all of their voting rights underlying their equity interest in the VIEs to the Primary Beneficiaries. In addition, through the other exclusive agreements, which consist of operating agreements, technology consulting and services agreements and license agreements, the Primary Beneficiaries, by themselves or their wholly-owned subsidiaries in the PRC, demonstrate their ability and intention to continue to exercise the ability to absorb substantially all of the profits and all of the expected losses of the VIEs. The VIEs are subject to operating risks, which determine the variability of the Company’s interest in those entities. Based on these contractual arrangements, the Company consolidates the VIEs as required by SEC Regulation SX-3A-02 and Accounting Standards Codification (“ASC”) topic 810 (“ASC 810”), Consolidation, because the Company holds all the variable interests of the VIEs through the Primary Beneficiaries.

The principal terms of the agreements entered into amongst the VIEs, their respective shareholders and the Primary Beneficiaries are further described below.

Loan Agreements

Pursuant to loan agreements amongst the shareholders of Baidu Netcom and Baidu Online, Baidu Online provided interest-free loans with an aggregate amount of RMB100.0 million to the shareholders of Baidu Netcom solely for the latter to fund the capitalization of Baidu Netcom. The loans can be repaid only with the proceeds from sale of the shareholders’ equity interest in Baidu Netcom to Baidu Online or its designated person. The terms of the loan agreements will expire on April 26, 2014 at the earliest and can be extended with the written consent of both parties before its expiration.

Each of the loan agreements amongst Baidu Online and the respective shareholders of Beijing Perusal and BaiduPay contains the same terms as those described above, except that the amount of the loans extended to the respective shareholders is RMB10.0 million and RMB9.0 million, respectively. The term of the loan agreements will expire on January 15, 2022 and April 22, 2022, respectively, and can be extended with the written consent of both parties before its expiration.

Exclusive Equity Purchase and Transfer Option Agreement

Pursuant to the exclusive equity purchase and transfer option agreement amongst the shareholders of Baidu Netcom, Baidu Netcom and Baidu Online, the shareholders of Baidu Netcom irrevocably granted Baidu Online or its designated person(s) an exclusive option to purchase, to the extent permitted under PRC law, all or part of the equity interests in Baidu Netcom for the cost of the initial contributions to the registered capital or the minimum amount of consideration permitted by applicable PRC law. The shareholders should remit to Baidu Online any amount that is paid by Baidu Online or its designated person(s) in connection with the purchased equity interest. Baidu Online or its designated person(s) have sole discretion to decide when to exercise the option, whether in part or in full. Any and all dividends and other capital distributions from Baidu Netcom to its shareholders should be paid to Baidu Online in full amount. Baidu Online would provide unlimited financial support to Baidu Netcom if, in the normal operation of business, Baidu Netcom would become in need of any form of reasonable financial support. If Baidu Netcom were to incur any loss and as a result cannot repay any loans from Baidu Online, Baidu Online should unconditionally forgive any such loans to Baidu Netcom given that Baidu Netcom provides sufficient proof for its loss and incapacity to repay. The agreement will terminate when the shareholders of Baidu Netcom have transferred all their equity interests in Baidu Netcom to Baidu Online or its designated person(s) or upon expiration of the term of business of Baidu Online or Baidu Netcom.

Each of the exclusive equity purchase and transfer option agreements amongst Baidu Online and Beijing Perusal, BaiduPay and their respective shareholders contains the same terms as those described above. Each of the agreements will terminate upon the shareholders of Beijing Perusal or BaiduPay have transferred all their equity interests in Beijing Perusal or BaiduPay, as the case may be, to Baidu Online or its designated person(s) or upon expiration of the term of business of Baidu Online, Beijing Perusal or BaiduPay.

Proxy Agreement/Power of Attorney

Pursuant to the proxy agreement between Baidu Online and the shareholders of Baidu Netcom, the shareholders of Baidu Netcom agreed to entrust all the rights to exercise their voting power to the person(s) designated by Baidu Online. The shareholders of Baidu Netcom have each executed an irrevocable power of attorney to appoint the person(s) designated by Baidu Online as their attorney-in-fact to vote on their behalf on all matters requiring shareholder approval. The proxy agreement would be in effect for an unlimited term unless terminated in writing by Baidu Online earlier. The power of attorney would be in effect for as long as the shareholders of Baidu Netcom hold any equity interests in Baidu Netcom.

Each of the proxy agreements amongst Baidu Online and the shareholders of Beijing Perusal and BaiduPay contains the same terms as those described above. Each of the proxy agreements will be in effect for an unlimited term unless terminated in writing by Baidu Online. Each of the powers of attorney will be in effect for as long as the shareholder of Beijing Perusal or BaiduPay holds any equity interests in Beijing Perusal or BaiduPay, as the case may be.

Operating Agreement

Pursuant to the operating agreement amongst Baidu Online, Baidu Netcom and the shareholders of Baidu Netcom, Baidu Online provides guidance and instructions on Baidu Netcom’s daily operations and financial affairs. Baidu Online has the right to appoint senior executives of Baidu Netcom. The shareholders of Baidu Netcom must appoint the candidates recommended by Baidu Online as their representatives on Baidu Netcom’s board of directors. In addition, Baidu Online agrees to guarantee Baidu Netcom’s performance under any agreements or arrangements relating to Baidu Netcom’s business arrangements with any third party. In return, Baidu Netcom agrees that without the prior consent of Baidu Online, Baidu Netcom will not engage in any transactions that could materially affect the assets, liabilities, rights or operations of Baidu Netcom, including, without limitation, incurrence or assumption of any indebtedness, sale or purchase of any assets or rights, incurrence of any encumbrance on any of its assets or intellectual property rights in favor of a third party or transfer of any agreements relating to its business operation to any third party. The agreement will be in effect for an unlimited term, until the term of business of Baidu Online or Baidu Netcom expires and extension is denied by the relevant approval authorities.

Each of the operating agreements amongst Baidu Online and Beijing Perusal, BaiduPay and their respective shareholders contains the same terms as those described above. Each of the agreements will be in effect for an unlimited term, until the term of business of Baidu Online, Beijing Perusal or BaiduPay expires and extension is denied by the relevant approval authorities.

Exclusive Technology Consulting and Services Agreement

Pursuant to the exclusive technology consulting and services agreement between Baidu Online and Baidu Netcom, Baidu Online has the exclusive right to provide to Baidu Netcom technology consulting and services related to, among other things, the maintenance of servers, software development, design of advertisements, and e-commerce technical services. Baidu Online owns the intellectual property rights resulting from the performance of this agreement. Baidu Netcom pays a monthly service fee to Baidu Online based upon a pre-agreed formula as defined in the agreement. Baidu Online has the right to adjust the service fees at its sole discretion without the consent of Baidu Netcom. The agreement will be in effect for an unlimited term, until the term of business of one party expires and extension is denied by the relevant approval authorities.

Each of the exclusive technology consulting and services agreements between Baidu Online and Beijing Perusal and between Baidu Online and BaiduPay contains the same terms as those described above, except for the formula calculating the service fees. Baidu Netcom and Beijing Perusal should pay Baidu Online a monthly service fee equal to the product of the standard monthly fee for page view per thousand times multiplied by the actual times of page view for the month divided by 1,000; and the agreement between Baidu Online and BaiduPay does not provide a formula to calculate the quarterly fee, as BaiduPay has yet to achieve profitability. Each of the agreements will be in effect for an unlimited term, until the term of business of one party expires and extension is denied by the relevant approval authorities.

License Agreements

Baidu Online and Baidu Netcom entered into a software license agreement, a trademark license agreement, a domain name license agreement and a web layout copyright license agreement (collectively, the “License Agreements”). Pursuant to the License Agreements between Baidu Online and Baidu Netcom, Baidu Online has granted to Baidu Netcom the right to use (including but not limited to) a software license, a web layout copyright license, a trademark license and a domain name. Baidu Netcom may only use the licenses in its own business operations. Baidu Online has the right to adjust the service fees at its sole discretion. The original term of the software license agreement expired in March 2010 and was renewed then. The software license agreement was renewed and would be in effect for an unlimited term, until the term of business of one party expires and extension is denied by the relevant approval authorities. The original terms of the domain name license agreement, trademark license agreement, and web layout copyright license agreement expired on March 1, 2009 and were renewed then. The domain name license agreement was terminated in 2012 as Baidu Online finished transferring the relevant domain names to Baidu Netcom. The trademark license agreement was terminated in February 2013 after Baidu Online transferred its trademarks (including pending trademark applications) to Baidu Netcom. The web layout copyright license agreement was renewed and would be in effect for an unlimited term, until the term of business of one party expires and extension is denied by the relevant approval authorities.

Baidu Online entered into a trademark license agreement, a domain name license agreement and a web layout copyright license agreement with both Beijing Perusal and BaiduPay. Each of the license agreements between Baidu Online and Beijing Perusal and between Baidu Online and BaiduPay contains the same terms as those described above. The term of each agreement is 5 years from the execution date of the agreement on June 23, 2006 and February 28, 2008, respectively. Each of the domain name license agreement was terminated in 2012 as Baidu Online finished transferring the relevant domain names to Beijing Perusal and BaiduPay. Each of the trademark license agreement was terminated in February 2013 after Baidu Online transferred its trademarks (including pending trademark applications) to Beijing Perusal and BaiduPay. Each of the web layout copyright license agreements was renewed and would be in effect for an unlimited term, until the term of business of one party expires and extension is denied by the relevant approval authorities.

Equity Pledge Agreement

Pursuant to the equity pledge agreement between Baidu Online and the shareholders of Baidu Netcom, the shareholders of Baidu Netcom pledged all of their equity interests in Baidu Netcom to Baidu Online to guarantee their obligations under the loan agreement and Baidu Netcom’s performance of its obligations under the exclusive technology consulting and services agreement. If Baidu Netcom or its shareholders breach their respective contractual obligations, Baidu Online, as the pledgee, will be entitled to certain rights, including the right to sell the pledged equity interests. The shareholders of Baidu Netcom agreed not to dispose of the pledged equity interests or take any actions that would prejudice Baidu Online’s interest. The equity pledge agreement will expire two years after expiration of the term or the fulfillment by Baidu Netcom and its shareholders of their respective obligations under the exclusive technology consulting and services agreement and the loan agreement.

Each of the equity pledge agreements amongst Baidu Online and the respective shareholders of Beijing Perusal and BaiduPay contains the same terms, including term period, as those described above. Each equity pledge is perfected by registration with relevant local administration for industry and commerce which is required for a property right under the PRC Property Rights Law.

Through the design of the aforementioned agreements, the shareholders of the VIEs effectively assigned their full voting rights to Baidu Online, which gives Baidu Online the power to direct the activities that most significantly impact the VIEs’ economic performance. Baidu Online obtains the ability to approve decisions made by the VIEs and the ability to acquire the equity interests in the VIEs when permitted by PRC law. Baidu Online is obligated to absorb a majority of the expected losses from the VIEs’ activities through providing unlimited financial support to the VIEs and is entitled to receive a majority of residual returns from the VIEs through the exclusive technology consulting and service fees. As a result of these contractual agreements, Baidu Online is determined to be the primary beneficiary of the VIEs. Despite the lack of technical majority ownership, there exists a parent-subsidiary relationship between the Company and the VIEs through these contractual agreements, and the Company consolidates the VIEs through Baidu Online.

There are similar agreements entered into by Primary Beneficiaries other than Baidu Online with their VIEs and the respective shareholders, which resulted in a parent-subsidiary relationship between the Company and these VIEs.

In the opinion of the Company’s legal counsel, (i) the ownership structure of the Company and its VIEs is in compliance with existing PRC laws and regulations; (ii) the contractual arrangements with the VIEs and their shareholders are valid, binding and enforceable, and will not result in any violation of PRC laws or regulations currently in effect; and (iii) the Group’s business operations are in compliance with existing PRC laws and regulations in all material respects.

However, uncertainties in the PRC legal system could cause the Company’s current ownership structure to be found in violation of any existing and/or future PRC laws or regulations and could limit the Company’s ability, through the Primary Beneficiaries, to enforce its rights under these contractual arrangements. Furthermore, shareholders of the VIEs may have interests that are different than those of the Company, which could potentially increase the risk that they would seek to act contrary to the terms of the aforementioned agreements.

In addition, if the current structure or any of the contractual arrangements were found to be in violation of any existing or future PRC law, the Company may be subject to penalties, which may include but not be limited to, the cancellation or revocation of the Company’s business and operating licenses, being required to restructure the Company’s operations or discontinue the Company’s operating activities. The imposition of any of these or other penalties may result in a material and adverse effect on the Company’s ability to conduct its operations. In such case, the Company may not be able to operate or control the VIEs, which may result in deconsolidation of the VIEs.

The following tables set forth the assets, liabilities and results of operations of the VIEs and their subsidiaries included in the Company’s consolidated balance sheets and statements of comprehensive income:


	As of December 31,
	2012		2013		2013
	RMB		RMB		US$
	(In thousands)
Assets
Current
Cash and cash equivalents		863,998		1,510,320		249,487
Accounts receivable, net		1,200,950		1,373,443		226,877
Others		651,334		1,607,462		265,534

		2,716,282		4,491,225		741,898
Non-current
Fixed assets, net		1,043,729		1,350,852		223,145
Others		472,178		1,301,383		214,973

		1,515,907		2,652,235		438,118

Total		4,232,189		7,143,460		1,180,016


Third-party liabilities
Current
Accounts payable and accrued liabilities		1,176,724		2,944,821		486,450
Customer advances and deposits		582,033		801,626		132,419
Others		155,774		284,729		47,034

		1,914,531		4,031,176		665,903
Non-current		258,319		975,793		161,190

Total		2,172,850		5,006,969		827,093

Inter-company liabilities
Inter-company payable to subsidiaries for technology consulting and service fees		1,229,919		1,578,759		260,792
Others		217,080		510,821		84,382

Total		1,446,999		2,089,580		345,174


	For the years ended December 31,
	2011		2012		2013			2013
	RMB		RMB		RMB			US$
	(In thousands)
Total revenues		4,205,327		6,429,099		9,040,058			1,493,311
Net income (loss)		119,294		143,626		(248,664	)		(41,076	)

As of December 31, 2013, there was no pledge or collateralization of the VIEs’ assets. The amount of the net assets of the VIEs, which are restricted under PRC laws and regulations (Note 16), was RMB46.91 million (US$7.75 million) as of December 31, 2013. The creditors of the VIEs’ third-party liabilities did not have recourse to the general credit of the Primary Beneficiaries in normal course of business. The Company did not provide or intend to provide financial or other supports not previously contractually required during the years presented.

Basis of Accounting

The consolidated financial statements have been prepared in accordance with United States generally accepted accounting principles (“U.S. GAAP”).

Principles of Consolidation

The consolidated financial statements include the financial statements of the Company, its wholly-owned and majority-owned subsidiaries, VIEs and subsidiaries of the VIEs. All inter-company transactions and balances between the Company, its wholly-owned and majority-owned subsidiaries, VIEs and subsidiaries of the VIEs are eliminated upon consolidation. The Company has included the results of operations of acquired businesses from the respective dates of acquisition.

Use of Estimates

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Management evaluates estimates, including those related to the accounts receivable allowances, fair values of options to purchase the Company’s or its subsidiaries’ ordinary shares, fair values of certain equity investments, the purchase price allocation and fair value of noncontrolling interests with respect to business combinations, and deferred tax valuation allowance, among others. Management bases the estimates on historical experience and on various other assumptions that are believed to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities. Actual results could differ from these estimates.

Comparative Information

Certain items in the consolidated financial statements have been reclassified to conform to the current year’s presentation to facilitate comparison.

Currency Translation for Financial Statements Presentation

Translations of amounts from RMB into US$ for the convenience of the reader have been calculated at the exchange rate of RMB6.0537 per US$1.00 on December 31, 2013, the last business day in fiscal year 2013, as published on the website of the United States Federal Reserve Board. No representation is made that the RMB amounts could have been, or could be, converted into U.S. dollars at such rate.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

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+ Details

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2.	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Foreign Currency

The Company’s functional currency is the US$. The Company’s wholly-owned and majority-owned subsidiaries, VIEs and subsidiaries of the VIEs determine their functional currencies based on the criteria of ASC topic 830 (“ASC 830”), Foreign Currency Matters. The Company uses the RMB as its reporting currency. The Company uses the average exchange rate for the year and the exchange rate at the balance sheet date to translate its operating results and financial position, respectively. Any translation gains (losses) are recorded in other comprehensive income (loss). Transactions denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing on the transaction dates. Assets and liabilities denominated in foreign currencies are translated into the functional currency at the exchange rates prevailing at the balance sheet date. Exchange gains and losses are included in earnings as a component of other income.

Segment Reporting

In accordance with ASC topic 280 (“ASC 280”), Segment Reporting: Overall, the Company’s chief operating decision makers rely upon consolidated results of operations when making decisions about allocating resources and assessing performance of the Company; hence, the Company has only one single operating segment. The Company does not distinguish between markets or segments for the purpose of internal reporting.

Business Combinations

The Company accounts for its business combinations using the purchase method of accounting in accordance with ASC topic 805 (“ASC 805”): Business Combinations. The purchase method of accounting requires that the consideration transferred to be allocated to the assets, including separately identifiable assets and liabilities the Company acquired, based on their estimated fair values. The consideration transferred of an acquisition is measured as the aggregate of the fair values at the date of exchange of the assets given, liabilities incurred, and equity instruments issued as well as the contingent considerations and all contractual contingencies as of the acquisition date. The costs directly attributable to the acquisition are expensed as incurred. Identifiable assets, liabilities and contingent liabilities acquired or assumed are measured separately at their fair value as of the acquisition date, irrespective of the extent of any noncontrolling interests. The excess of (i) the total of cost of acquisition, fair value of the noncontrolling interests and acquisition date fair value of any previously held equity interest in the acquiree over (ii) the fair value of the identifiable net assets of the acquiree, is recorded as goodwill. If the cost of acquisition is less than the fair value of the net assets of the subsidiary acquired, the difference is recognized directly in earnings.

In a business combination achieved in stages, the Company remeasures its previously held equity interest in the acquiree immediately before obtaining control at its acquisition-date fair value and the re-measurement gain or loss, if any, is recognized in earnings.

The determination and allocation of fair values to the identifiable assets acquired, liabilities assumed and noncontrolling interests is based on various assumptions and valuation methodologies requiring considerable judgment from management. The most significant variables in these valuations are discount rates, terminal values, the number of years on which to base the cash flow projections, as well as the assumptions and estimates used to determine the cash inflows and outflows. The Company determines discount rates to be used based on the risk inherent in the related activity’s current business model and industry comparisons. Terminal values are based on the expected life of assets, forecasted life cycle and forecasted cash flows over that period.

Cash and Cash Equivalents

Cash and cash equivalents

Cash and cash equivalents are stated at cost, which approximates fair value, and primarily consist of cash and investments in interest bearing demand deposit accounts, time deposits, highly liquid investments and money market funds. All time deposits, money market funds and other highly liquid investments with original maturities of three months or less from the date of purchase are classified as cash equivalents.

Restricted cash

Restricted cash mainly consists of the cash reserved in escrow accounts for the remaining payments in relation to certain business acquisitions and compensation for postcombination services by the selling shareholders, as well as the cash balances deposited by users or customers of the Group that were held for designated purposes.

The cash balances deposited by users or customers of the Group for certain businesses are considered restricted because they cannot be used for the operations of the Group or any other purposes not designated by the users or customers. The deposited balance is included in the Group’s bank account until being used for the designated purpose or withdrawn by the users or customers.

Accounts Receivable

Accounts receivable are recognized and carried at original invoiced amount less an allowance for any potential uncollectible amounts. An estimate for doubtful debts is made when collection of the full amount is no longer probable. Bad debts are written off as incurred. The Company generally does not require collateral from its customers.

The Company maintains allowances for doubtful accounts for estimated losses resulting from the failure of customers to make payments on time. The Company reviews the accounts receivable on a periodic basis and makes general and specific allowances when there is doubt as to the collectability of individual balances. In evaluating the collectability of individual receivable balances, the Company considers many factors, including the age of the balance, the customer’s payment history, its current credit-worthiness and current economic trends.

Receivables from Online Payment Agencies

Receivables from online payment agencies are cash due from the third-party online payment service providers for clearing transactions. The cash was paid or deposited by customers or users through these online payment agencies for services provided by the Company. The Company carefully considers and monitors the credit worthiness of the third-party payment service providers used. An allowance for doubtful accounts is recorded in the period in which a loss is determined to be probable. Receivable balances are written off after all collection efforts have been exhausted. As of December 31, 2012 and 2013, no allowance for doubtful accounts was provided for the receivable.

Investments

Short-term investments

All highly liquid investments with original maturities of greater than three months, but less than 12 months, are classified as short-term investments. Investments that are expected to be realized in cash during the next 12 months are also included in short-term investments. The Company accounts for short-term investments in accordance with ASC subtopic 320 (“ASC 320”), Investments - Debt and Equity Securities. The Company classifies the short-term investments in debt and equity securities as “held-to-maturity”, “trading” or “available-for-sale”, whose classification determines the respective accounting methods stipulated by ASC 320. Dividend and interest income, including amortization of the premium and discount arising at acquisition, for all categories of investments in securities are included in earnings. Any realized gains or losses on the sale of the short-term investments are determined on a specific identification method, and such gains and losses are reflected in earnings during the period in which gains or losses are realized.

The securities that the Company has positive intent and ability to hold to maturity are classified as held-to-maturity securities and stated at amortized cost. For individual securities classified as held-to-maturity securities, the Company evaluates whether a decline in fair value below the amortized cost basis is other-than-temporary in accordance with the Company’s policy and ASC 320. When the Company intends to sell an impaired debt security or it is more-likely-than-not that it will be required to sell prior to recovery of its amortized cost basis, an other-than-temporary impairment is deemed to have occurred. In these instances, the other-than-temporary impairment loss is recognized in earnings equal to the entire excess of the debt security’s amortized cost basis over its fair value at the balance sheet date of the reporting period for which the assessment is made. When the Company does not intend to sell an impaired debt security and it is more-likely-than-not that it will not be required to sell prior to recovery of its amortized cost basis, the Company must determine whether or not it will recover its amortized cost basis. If the Company concludes that it will not, an other-than-temporary impairment exists and that portion of the credit loss is recognized in earnings, while the portion of loss related to all other factors is recognized in other comprehensive income.

The securities that are bought and held principally for the purpose of selling them in the near term are classified as trading securities. Unrealized holding gains and losses for trading securities are included in earnings.

Investments not classified as trading or as held-to-maturity are classified as available-for-sale securities. Available-for-sale investment is reported at fair value, with unrealized gains and losses recorded in accumulated other comprehensive income (loss). Realized gains or losses are included in earnings during the period in which the gain or loss is realized. An impairment loss on the available-for-sale securities would be recognized in the consolidated statements of comprehensive income when the decline in value is determined to be other-than-temporary.

Long-term investments

The Company’s long-term investments consist of cost method investments, equity method investments and held-to-maturity investments with original and remaining maturities of greater than 12 months.

In accordance with ASC subtopic 325-20 (“ASC 325-20”), Investments-Other: Cost Method Investments, for investments in an investee over which the Company does not have significant influence and which do not have readily determinable fair value, the Company carries the investment at cost and only adjusts for other-than-temporary declines in fair value and distributions of earnings that exceed the Company’s share of earnings since its investment. Management regularly evaluates the impairment of the cost method investments based on performance and financial position of the investee as well as other evidence of market value. Such evaluation includes, but is not limited to, reviewing the investee’s cash position, recent financing, projected and historical financial performance, cash flow forecasts and financing needs. An impairment loss is recognized in earnings equal to the excess of the investment’s cost over its fair value at the balance sheet date of the reporting period for which the assessment is made. The fair value would then become the new cost basis of investment.

Investments in entities in which the Company can exercise significant influence but does not own a majority equity interest or control are accounted for using the equity method of accounting in accordance with ASC topic 323 (“ASC 323”), Investments-Equity Method and Joint Ventures. Under the equity method, the Company initially records its investment at cost and the difference between the cost of the equity investee and the fair value of the underlying equity in the net assets of the equity investee is recognized as equity method goodwill, which is included in the equity method investment on the consolidated balance sheets. The Company subsequently adjusts the carrying amount of the investment to recognize the Company’s proportionate share of each equity investee’s net income or loss into earnings after the date of investment. The Company will discontinue applying the equity method if an investment (and additional financial supports to the investee, if any) has been reduced to zero. Under the conditions that the Company is not required to advance additional funds to an investee and the equity-method investment in ordinary shares is reduced to zero, if further investments are made that have a higher liquidation preference than ordinary shares, the Company would recognize the loss based on its percentage of the investment with the same liquidation preference, and the loss would be applied to those investments of a lower liquidation preference first before being further applied to the investments of a higher liquidation preference. The Company evaluates the equity method investments for impairment under ASC 323. An impairment loss on the equity method investments is recognized in earnings when the decline in value is determined to be other-than-temporary.

Long-term held-to-maturity investments are measured in the same manner as short-term held-to-maturity investments.

Fair Value Measurements of Financial Instruments

Financial instruments are in the form of cash and cash equivalents, restricted cash, short-term investments, accounts receivable, amounts due to and due from related parties, long-term investments, accounts payable and accrued liabilities, customer advances and deposits, derivative instruments, notes payable and long-term loans. The carrying amounts of these financial instruments, except for long-term cost method investments, long-term equity method investments, long-term held-to-maturity investments, derivative instruments, notes payable and long-term loans, approximate their fair values because of their generally short maturities. The derivative instruments were adjusted to fair value at each reporting date. The carrying amounts of long-term held-to-maturity investments and long-term loans approximate their fair values due to the fact that the related interest rates approximate rates currently offered by financial institutions for similar debt instruments of comparable maturities. Based on the quoted market price as of December 31, 2013, the fair value of the notes payable was RMB14.80 billion (US$2.44 billion) (Note 21).

Research, Development and Computer Software

Capitalization of software developed for internal use

The Company has capitalized certain internal use software development costs in accordance with ASC subtopic 350-40 (“ASC 350-40”), Intangibles-Goodwill and Other: Internal-Use Software, amounting to RMB44.26 million, RMB38.13 million and RMB2.68 million (US$0.44 million) for the years ended December 31, 2011, 2012 and 2013, respectively. The Company capitalizes certain costs relating to software acquired, developed, or modified solely to meet the Company’s internal requirements and for which there are no substantive plans to market the software. These costs mainly include payroll and payroll-related costs for employees who are directly associated with and who devote time to the internal-use software projects during the application development stage. Capitalized internal-use software costs are included in “intangible assets, net”. The amortization expense for capitalized software costs amounted to RMB7.51 million, RMB19.72 million and RMB31.65 million (US$5.23 million) for the years ended December 31, 2011, 2012 and 2013, respectively. The unamortized amount of capitalized internal use software development costs was RMB70.45 million and RMB41.48 million (US$6.85 million) as of December 31, 2012 and 2013, respectively.

Research and development expenses

Research and development expenses consist primarily of personnel-related costs. The Company has expensed substantially all development costs incurred in the research and development of new products and new functionality added to the existing products except for certain internal use software development costs.

Fixed Assets

Fixed assets are stated at cost less accumulated depreciation. Depreciation is recorded on a straight-line basis over the shorter of the estimated useful lives of the assets or the term of the related lease, as follows:


Office building		- 45 years
Office building related facility, machinery and equipment		- 15 years
Computer equipment		- 3 or 5 years
Office equipment		- 3 or 5 years
Vehicles		- 5 years
Leasehold improvements		- over the shorter of lease terms or estimated useful lives of the assets

Fixed assets have no estimated residual value except for the office building and its related facility, machinery and equipment, which have an estimated residual value of 4% of the cost.

Repair and maintenance costs are charged to expense as incurred, whereas the cost of renewals and betterments that extend the useful life of fixed assets are capitalized as additions to the related assets. Retirements, sales and disposals of assets are recorded by removing the cost and accumulated depreciation from the asset and accumulated depreciation accounts with any resulting gain or loss reflected in earnings.

All direct and indirect costs that are related to the construction of fixed assets and incurred before the assets are ready for their intended use are capitalized as construction in progress. Construction in progress is transferred to specific fixed assets items and depreciation of these assets commences when they are ready for their intended use.

Interest costs are capitalized if they are incurred during the acquisition, construction or production of a qualifying asset and such costs could have been avoided if expenditures for the assets have not been made. Capitalization of interest costs commences when the activities to prepare the asset are in progress and expenditures and borrowing costs are being incurred. Interest costs are capitalized until the assets are ready for their intended use. Interest costs capitalized for the years ended December 31, 2011, 2012 and 2013 were insignificant.

Goodwill and Intangible Assets

Goodwill

The Company assesses goodwill for impairment in accordance with ASC subtopic 350-20 (“ASC 350-20”), Intangibles - Goodwill and Other: Goodwill, which requires that goodwill be tested for impairment at the reporting unit level at least annually and more frequently upon the occurrence of certain events, as defined by ASC 350-20.

Subsequent to the acquisitions in 2011 and thereafter, there were segment managers who regularly review operating results of certain acquired entities and the rest of the Group, which constitute three separate reporting units as of December 31, 2012 and 2013.

Goodwill was tested for impairment in the annual impairment tests on December 31 in each year using the two-step process required by ASC 350-20. First, the Company compared the carrying amount of the reporting unit to the fair value of the reporting unit based on either quoted market prices of the ordinary shares or estimated fair value using a combination of the income approach and the market approach. If the fair value of the reporting unit exceeds the carrying value of the reporting unit, goodwill is not impaired and the Company is not required to perform further testing. If the carrying value of the reporting unit exceeds the fair value of the reporting unit, then the Company must perform the second step of the impairment test in order to determine the implied fair value of the reporting unit’s goodwill. The fair value of the reporting unit is allocated to its assets and liabilities in a manner similar to a purchase price allocation in order to determine the implied fair value of the reporting unit goodwill. If the carrying amount of the goodwill is greater than its implied fair value, the excess is recognized as an impairment loss. In accordance with Accounting Standards Update (“ASU”) No. 2011-08 (“ASU 2011-08”), Testing Goodwill for Impairment, the Company has the option to first assess qualitative factors to determine whether it is necessary to perform the two-step test. If the Company believes, as a result of the qualitative assessment, that it is more-like-than-not that the fair value of the reporting unit is less than its carrying amount, the quantitative impairment test is required. Otherwise, no further testing is required.

In 2013, the Company elected to assess goodwill for impairment at two reporting units, representing acquired entities, using the two-step process. The fair value of the two reporting units exceeded their respective carrying amount, and therefore goodwill related to these two reporting units were not impaired and the Company was not required to perform further testing. The Company performed a qualitative assessment for the remaining reporting unit. Based on the requirements of ASU 2011-08, the Company evaluated all relevant factors, weighed all factors in their totality and concluded that it was not more-likely-than-not the fair value was less than the carrying amount of the third reporting unit, and further impairment testing on goodwill was unnecessary as of December 31, 2013.

Intangible assets

Intangible assets with finite lives are carried at cost less accumulated amortization. Land use rights are amortized using a straight-line method over the shorter of their estimated economic lives or the terms of related land use right contracts. Licensed copyrights of video contents are amortized using an accelerated method, which results in a pattern of amortization that is more reflective of the consumption of the assets. All other intangible assets with finite lives are amortized using the straight-line method over the estimated economic lives.

Intangible assets have weighted average economic lives from the date of purchase as follows:


Land use rights		- 50 years
Customer relationships		- 5.5 years
Software		- 4.3 years
Trademarks		- 10.0 years
User list		- 3.4 years
Licensed copyrights of video contents		- 2.7 years
Others		- 5.9 years

Intangible assets with an indefinite useful life are not amortized and are tested for impairment annually or more frequently if events or changes in circumstances indicate that they might be impaired in accordance with ASC subtopic 350-30 (“ASC 350-30”), Intangibles-Goodwill and Other: General Intangibles Other than Goodwill.

Impairment of Long-Lived Assets Other Than Goodwill

The Company evaluates long-lived assets, such as fixed assets and purchased or internally developed intangible assets with finite lives, for impairment whenever events or changes in circumstances indicate the carrying value of an asset may not be recoverable in accordance with ASC topic 360 (“ASC 360”), Property, Plant and Equipment. When such events occur, the Company assesses the recoverability of the assets group based on the undiscounted future cash flow the assets group is expected to generate and recognizes an impairment loss when estimated undiscounted future cash flow expected to result from the use of the assets group plus net proceeds expected from disposition of the assets group, if any, is less than the carrying value of the assets group. If the Company identifies an impairment, the Company reduces the carrying amount of the assets group to its estimated fair value based on a discounted cash flow approach or, when available and appropriate, to comparable market values. The Company uses estimates and judgments in its impairment tests and if different estimates or judgments had been utilized, the timing or the amount of any impairment charges could be different. Asset groups to be disposed of would be reported at the lower of the carrying amount or fair value less costs to sell, and no longer depreciated. The assets and liabilities of a disposal group classified as held for sale would be presented separately in the appropriate asset and liability sections of the consolidated balance sheets.

Revenue Recognition

The Company recognizes revenue based on the following principles:

(1) Click-through based online marketing services

The Company’s auction-based pay-for-performance (“P4P”) platform enables a customer to place its website link and related description on the Company’s search result list on the website which could be accessed through personal computer or mobile devices. Customers make bids on keywords based on how much they are willing to pay for each click to their listings in the search results listed on the Company’s website and the relevance between the keywords and the customer’s businesses. Internet users’ search of the keyword will trigger the display of the listings. The ranking of the customer’s listing depends on both the bidding price and the listing’s relevance to the keyword searched. Customer pays the Company only when a user clicks on one of its website links. Other than the auction-based P4P platform, the Company has certain vertical platforms from which it generates revenue through pre-determined prices per click. Revenue is recognized when a user clicks on one of the customer-sponsored website links, as there is persuasive evidence of an arrangement, the fee is fixed or determinable and collection is reasonably assured, as prescribed by ASC topic 605 (“ASC 605”), Revenue Recognition.

For certain customers engaged through direct sales, the Company may provide certain value-added consultative support services to help its customers to better utilize its online marketing system. Fees for such services are recognized as revenue on a pro-rata basis over the contracted service period.

(2) Other performance-based online marketing services

To the extent the Company provides online marketing services based on performance criteria other than click-throughs, such as the number of telephone calls brought to its customers, the number of users registered with its customers, the number of minimum click-throughs, the number of successful reservation of hotels or issuance of air tickets, the number of downloads (and user registration) of mobile applications, the number of incremental end users and the total incremental revenue generated, revenue is recognized when the specified performance criteria are met together with satisfaction of other applicable revenue recognition criteria as prescribed by ASC 605.

(3) Time-based online advertising services

For time-based online advertising services such as text links, banners, icons or other forms of graphical advertisements in the websites or mobile applications, the Company recognizes revenue in accordance with ASC 605, on a pro-rata basis over the contractual term commencing on the date the customer’s advertisement is displayed on a specified webpage or mobile applications. For certain time-based contractual agreements, the Company may also provide certain performance guarantees, in which cases revenue is recognized at the later of the completion of the time commitment or performance guarantee.

(4) Online game services and other revenue sharing services

The Company operates online game platforms on which registered users can access games provided by third-party game developers. The Company also operates mobile platforms on which users can access smartphone related products such as themes, wallpapers and e-books developed and owned by third-party content providers. The rights and obligations of each party to the arrangement indicate that the Company is acting as an agent whereas the game developer or the content provider is the principal as a result of being the primary obligor in the arrangement in accordance with subtopic ASC 605-45 (“ASC 605-45”), Revenue Recognition: Principal Agent Consideration. The Company recognizes the shared revenue from these online promotional services, on a net basis, based on the ratios pre-determined with the online game developers or content providers when all the revenue recognition criteria set forth in ASC 605 are met, which is generally when the user purchases virtual currencies issued by the game developers or purchases contents developed by the content providers.

(5) Online marketing services involving Baidu Union

Baidu Union is the program through which the Company expands distribution of its customers’ sponsored links or advertisements by leveraging traffic of the Baidu Union members’ internet properties. The Company makes payments to Baidu Union members for acquisition of traffic. The Company recognizes gross revenue for the amount of fees it receives from its customers. Payments made to Baidu Union members are included in cost of revenues as traffic acquisition costs.

(6) Group buying services

The Company generates revenue from group buying services as a marketing agent by offering goods and services provided by third-party merchant partners at a discount through the website or mobile application that connects merchants to consumers. The Company presents revenue on a net basis, representing the amount billed to registered users less the amount paid to merchants, in accordance with ASC 605-45. The Company acts as an agent rather than as the principal in the delivery of the products or services as it does not assume the risks and rewards of ownership of products nor is it responsible for the actual fulfillment of services. Both of these are the responsibilities of the merchants. The Company recognizes revenue when all of the criteria prescribed in ASC 605 are met, which is generally when the merchants provide the services or when the products are delivered to the customers, or upon the end of the redemption period. Since the Company’s paying users have the ability to request for full refund before redemption for the products or services offered by the merchants, the underlying sale from which the Company earns the related commission revenue as an agent is not culminated until its paying users actually redeem.

(7) Barter transactions

The Company engages in barter transactions from time to time and in such situations follows the guidance set forth in ASC topic 845 (“ASC 845”), Nonmonetary Transactions. While nonmonetary transactions are generally recorded at fair value, if such value is not determinable within reasonable limits, the transaction is recognized based on the carrying value of the product or services provided. The Company also engages in certain advertising barter transactions and follows the guidance set forth in ASC subtopic 605-20 (“ASC 605-20”), Revenue Recognition: Services. The advertising barter transactions generally are recorded at fair value. If the fair value of the advertising surrendered in the barter transaction is not determinable within required limits, the barter transaction is recorded based on the carrying amount of the advertising surrendered, which likely to be zero. The amount of revenues recognized for barter transactions was insignificant for each of the years presented.

In certain instances, the Company is granted equity instruments in exchange for services and accounts for such transactions in accordance with ASC 845, Nonmonetary Transactions. With respect to the measurement date, in accordance with ASC subtopic 505-50 (“ASC 505-50”), Equity: Equity-based Payments to Non-Employees, the Company measures the fair value of those equity instruments for revenue recognition purposes as of the earlier of either of the following dates:

•

The date the parties come to a mutual understanding of the terms of the equity-based compensation arrangement and a commitment for performance by the Company to earn the equity instruments is reached;

•

The date at which the Company’s performance necessary to earn the equity instruments is completed.

If, as of the measurement date, the fair value of the equity instruments received is not determinable within reasonable limits, the transaction is recognized based on the fair value of the services provided. If the fair value of both the equity instruments received and the services provided cannot be determined, no revenue is recognized for the services provided and the equity instrument received is recorded at zero carrying value. The amount of revenues recognized for such transactions was insignificant for each of the years presented.

(8) Other revenue recognition related policies

In accordance with ASC subtopic 605-25 (“ASC 605-25”), Multiple-Deliverable Revenue Arrangements, for deliverables in multiple-element arrangements, the total consideration of the arrangements is allocated based on their relative selling price, with the selling price of each deliverable determined using vendor-specific objective evidence (“VSOE”) of selling price, third-party evidence (“TPE”) of selling price, or management’s best estimate of the selling price (“BESP”). The Company considers all reasonably available information in determining the BESP, including both market and entity-specific factors.

The Company delivers some of its online marketing services to end customers through engaging third-party distributors. In this context, the Company may provide cash incentives to distributors. The cash incentives are accounted for as reduction of revenue in accordance with ASC subtopic 605-50 (“ASC 605-50”), Revenue Recognition: Customer Payments and Incentives.

The Company provides sales incentives to customers to entitle customers to receive reductions in the price of the online marketing services by meeting certain cumulative consumption requirements. The Company accounts for these award credits granted to members in conjunction with a current sale of products or services as a multiple-element arrangement by analogizing to ASC 605-25. The consideration allocated to the award credits, as deferred revenue is based on an assumption that the customer will purchase the minimum amount of future service necessary to obtain the maximum award credits available. The deferred revenue is recognized as revenue proportionately as the future services are delivered to the customer or when the award credits expire.

Cash received in advance from customers is recorded as customer advances and deposits. The unused cash balances remaining in the customers’ accounts are included as liabilities of the Company. Deferred revenue is recorded when services are provided before the other revenue recognition criteria set forth in ASC 605 are fulfilled.

Cost of Revenues

Cost of revenues consists primarily of sales taxes (including business tax and output value-added tax) and surcharges, traffic acquisition costs, bandwidth costs, depreciation, content costs, payroll and related costs of operations.

The Company incurs sales taxes and surcharges in connection with the provision of online marketing services, technical and consultative service fees charged by its subsidiaries to VIEs and other taxable services in the PRC. In accordance with ASC 605-45, the Company includes the sales tax and surcharges incurred on its online marketing revenues in cost of revenues. The sales tax and surcharges in cost of revenues for the years ended December 31, 2011, 2012 and 2013 were RMB1.02 billion, RMB1.57 billion and RMB2.33 billion (US$384.82 million), respectively. Traffic acquisition costs represent the amounts paid or payable to Baidu Union members who direct search queries to the Company’s websites or distribute the Company’s customers’ paid links through their properties. These payments are primarily based on revenue sharing arrangements under which the Company pays its Baidu Union members and other business partners a percentage of the fees it earns from its online marketing customers.

Advertising Expenses

Advertising expenses, primarily advertisements through various forms of media, are included in “Selling, general and administrative expense” in the consolidated statements of comprehensive income and are expensed when incurred. Advertising expenses for the years ended December 31, 2011, 2012 and 2013 were RMB157.10 million, RMB326.83 million and RMB191.61 million (US$31.65 million), respectively.

Government Subsidies

Government subsidies primarily consist of financial subsidies received from provincial and local governments for operating a business in their jurisdictions and compliance with specific policies promoted by the local governments. There are no defined rules and regulations to govern the criteria necessary for companies to receive such benefits, and the amount of financial subsidy is determined at the discretion of the relevant government authorities. For the government subsidies with non-operating nature and with no further conditions to be met, the amounts are recorded as non-operating income in “Other income, net” when received; whereas for the government subsidies with certain operating conditions, the amounts are recorded as liabilities when received and will be recorded as operating income when the conditions are met.

Leases

Leases have been classified as either capital or operating leases. Leases that transfer substantially all the benefits and risks incidental to the ownership of assets are accounted for as capital leases as if there was an acquisition of an asset and incurrence of an obligation at the inception of the lease. All other leases are accounted for as operating leases wherein rental payments are expensed as incurred.

Income Taxes

The Company recognizes income taxes under the liability method. Deferred income taxes are recognized for differences between the financial reporting and tax bases of assets and liabilities at enacted tax rates in effect for the years in which the differences are expected to reverse. The Company records a valuation allowance against the amount of deferred tax assets that it determines is not more-likely-than-not to be realized. The effect on deferred taxes of a change in tax rates is recognized in earnings in the period that includes the enactment date.

The Company applies the provisions of ASC topic 740 (“ASC 740”), Income Taxes, in accounting for uncertainty in income taxes. ASC 740 clarified the accounting for uncertainty in income taxes by prescribing the recognition threshold a tax position is required to meet before being recognized in the financial statements. The Company has elected to classify interest and penalties related to an uncertain tax position (if and when required) as part of income tax expense in the consolidated statements of comprehensive income. As of and for the years ended December 31, 2011, 2012 and 2013, the amounts of unrecognized tax benefits as well as interest and penalties associated with uncertainty in income taxes were insignificant.

Share-based Compensation

The Company accounts for share-based compensation in accordance with ASC topic 718 (“ASC 718”), Compensation-Stock Compensation. The Company has elected to recognize share-based compensation using the straight-line method for all share-based awards issued with no performance conditions. For awards with performance conditions, compensation cost is recognized on an accelerated basis if it is probable that the performance condition will be achieved.

Forfeitures have been estimated based on historical experience and are periodically reviewed. Cancellation of an award accompanied by the concurrent grant of a replacement award is accounted for as a modification of the terms of the cancelled award (“modification awards”). The compensation costs associated with the modification awards are recognized if either the original vesting condition or the new vesting condition has been achieved. Such compensation costs will not be less than the grant-date fair value of the original award. The incremental compensation cost is measured as the excess of the fair value of the replacement award over the fair value of the cancelled award at the cancellation date. Therefore, in relation to the modification awards, the Company recognizes share-based compensation over the vesting periods of the new options, which comprises, (i) the amortization of the incremental portion of share-based compensation over the remaining vesting term and (ii) any unrecognized compensation cost of original award, using either the original term or the new term, whichever results in higher expenses for each reporting period.

The Company accounts for share awards issued to non-employees in accordance with the provisions of ASC 505-50. The Company uses the Black-Scholes-Merton option pricing model method to measure the value of options granted to non-employees at each vesting date to determine the appropriate charge to share-based compensation. ASC 718 requires share-based compensation to be presented in the same manner as cash compensation rather than as a separate line item.

Earnings Per Share (“EPS”)

The Company computes earnings per Class A and Class B ordinary shares in accordance with ASC topic 260 (“ASC 260”), Earnings Per Share, using the two-class method. Under the provisions of ASC 260, basic net income per share is computed using the weighted average number of ordinary shares outstanding during the period except that it does not include unvested ordinary shares subject to repurchase or cancellation. Diluted net income per share is computed using the weighted average number of ordinary shares and, if dilutive, potential ordinary shares outstanding during the period. Potentially dilutive securities have been excluded from the computation of diluted net income per share if their inclusion is anti-dilutive. Potential ordinary shares consist of the incremental ordinary shares issuable upon the exercise of stock options, restricted shares subject to forfeiture, and contracts that may be settled in the Company’s stock or cash. The dilutive effect of outstanding stock options and restricted shares is reflected in diluted earnings per share by application of the treasury stock method. Securities issued by a subsidiary that enable their holders to obtain the subsidiary’s ordinary shares are included in the consolidated earnings per share computations based on the Company’s holding of the subsidiary’s securities. The computation of the diluted net income per share of Class A ordinary shares assumes the conversion of Class B ordinary shares, while the diluted net income per share of Class B ordinary shares does not assume the conversion of those shares.

The liquidation and dividend rights of the holders of the Company’s Class A and Class B ordinary shares are identical, except with respect to voting. As a result, and in accordance with ASC 260, the undistributed earnings for each year are allocated based on the contractual participation rights of the Class A and Class B ordinary shares as if the earnings for the year had been distributed. As the liquidation and dividend rights are identical, the undistributed earnings are allocated on a proportionate basis. Further, as the conversion of Class B ordinary shares is assumed in the computation of the diluted net income per share of Class A ordinary shares, the undistributed earnings are equal to net income for that computation.

The Company elects to account for the entire periodic adjustment for accretion of the redeemable noncontrolling interests in the calculation of income available to ordinary shareholders of the Company used in the earnings per share calculation.

For the purposes of calculating the Company’s basic and diluted earnings per Class A and Class B ordinary shares, the ordinary shares relating to the options that were exercised are assumed to have been outstanding from the date of exercise of such options.

Contingencies

The Company records accruals for certain of its outstanding legal proceedings or claims when it is probable that a liability will be incurred and the amount of loss can be reasonably estimated. The Company evaluates, on a quarterly basis, developments in legal proceedings or claims that could affect the amount of any accrual, as well as any developments that would make a loss contingency both probable and reasonably estimable. The Company discloses the amount of the accrual if it is material.

When a loss contingency is not both probable and estimable, the Company does not record an accrued liability but discloses the nature and the amount of the claim, if material. However, if the loss (or an additional loss in excess of the accrual) is at least reasonably possible, then the Company discloses an estimate of the loss or range of loss, if such estimate can be made and material, or states that such estimate is immaterial if it can be estimated but immaterial, or discloses that an estimate cannot be made. The assessments of whether a loss is probable or reasonably possible, and whether the loss or a range of loss is estimable, often involve complex judgments about future events. Management is often unable to estimate the loss or a range of loss, particularly where (i) the damages sought are indeterminate, (ii) the proceedings are in the early stages, or (iii) there is a lack of clear or consistent interpretation of laws specific to the industry-specific complaints among different jurisdictions. In such cases, there is considerable uncertainty regarding the timing or ultimate resolution of such matters, including eventual loss, fine, penalty or business impact, if any.

Concentration of Risks

Concentration of credit risk

Financial instruments that potentially subject the Company to significant concentration of credit risk primarily consist of cash and cash equivalents, restricted cash, short-term investments, accounts receivable and amounts due from related parties. As of December 31, 2013, the Company has RMB38.69 billion (US$6.39 billion) in cash and cash equivalents, restricted cash and short-term investments, 89.16% and 10.84% of which are held by financial institutions in the PRC and international financial institutions outside of the PRC, respectively, without a single bank or financial institution holding a substantial amount of the balances. The Company’s total cash and cash equivalents, restricted cash and short-term investments held at Bank of China and J.P. Morgan, the largest percentage held at one single PRC financial institution and international financial institution, represent 22.97% and 3.36% of the Company’s total cash and cash equivalents, restricted cash and short-term investments as of December 31, 2013, respectively.

PRC state-owned banks, such as Bank of China, are subject to a series of risk control regulatory standards, and PRC bank regulatory authorities are empowered to take over the operation and management when any of those faces a material credit crisis. The Company does not foresee substantial credit risk with respect to cash and cash equivalents, restricted cash and short-term investments held at the PRC state-owned banks. Meanwhile, China does not have an official deposit insurance program, nor does it have an agency similar to what was The Federal Deposit Insurance Corporation (FDIC) in the U.S. In the event of bankruptcy of one of the financial institutions in which the Company has deposits or investments, it may be unlikely to claim its deposits or investments back in full. The Company selected reputable international financial institutions with high rating rates to place its foreign currencies. The Company regularly monitors the rating of the international financial institutions in case of any defaults. There has been no recent history of default in relation to these financial institutions.

Accounts receivable are typically unsecured and derived from revenue earned from customers and agents in China, which are exposed to credit risk. The risk is mitigated by credit evaluations the Company performs on its customers and its ongoing monitoring process of outstanding balances. The Company maintains reserves for estimated credit losses and these losses have generally been within its expectations.

Amounts due from related parties are typically unsecured, interest-free and repayable on demand. In evaluating the collectability of the amounts due from related parties balance, the Company considers many factors, including the related parties’ repayment history and their credit-worthiness. An allowance for doubtful accounts is made when collection of the full amount is no longer probable.

Business and economic risks

The Company participates in a dynamic high technology industry and believes that changes in any of the following areas could have a material adverse effect on the Company’s future financial position, results of operations or cash flows: changes in the overall demand for services and products; changes in business offerings; competitive pressures due to new entrants; advances and new trends in new technologies and industry standards; changes in bandwidth suppliers; changes in certain strategic relationships or customer relationships; regulatory considerations; copyright regulations; and risks associated with the Company’s ability to attract and retain employees necessary to support its growth.

No customer or any Baidu Union member generated greater than 10% of total revenues in any of the periods presented.

The Company’s operations could be adversely affected by significant political, economic and social uncertainties in the PRC.

Currency convertibility risk

Substantially all of the Company’s businesses are transacted in RMB, which is not freely convertible into foreign currencies. All foreign exchange transactions take place either through the Bank of China or other banks authorized to buy and sell foreign currencies at the exchange rates quoted by the People’s Bank of China. Approval of foreign currency payments by the People’s Bank of China or other regulatory institutions requires submitting a payment application form together with suppliers’ invoices, shipping documents and signed contracts.

Foreign currency exchange rate risk

The functional currency and the reporting currency of the Company are the US$ and RMB, respectively. The Company’s exposure to foreign currency exchange rate risk primarily relates to cash and cash equivalents, short-term investments and notes payable denominated in the US$. On June 19, 2010, the People’s Bank of China announced the end of the RMB’s de facto peg to the US$, a policy which was instituted in late 2008 in the face of the global financial crisis, to further reform the RMB exchange rate regime and to enhance the RMB’s exchange rate flexibility. The exchange rate floating bands will remain the same as previously announced in the inter-bank foreign exchange market. The depreciation of the US$ against RMB was approximately 2.83% in 2013. Any significant revaluation of RMB may materially and adversely affect the Company’s cash flows, revenues, earnings and financial position, and the value of, and any dividends payable on, the ADS in US$. As a result, an appreciation of RMB against the US$ would result in foreign currency translation losses when translating the net assets of the Company from the US$ into RMB.

Derivative Instruments

ASC topic 815 (“ASC 815”), Derivatives and Hedging, requires all contracts which meet the definition of a derivative to be recognized on the balance sheet as either assets or liabilities and recorded at fair value. Changes in the fair value of derivative financial instruments are either recognized periodically in earnings or in other comprehensive income depending on the use of the derivative and whether it qualifies for hedge accounting. Changes in fair values of derivatives not qualified as hedges are reported in earnings. The estimated fair values of derivative instruments are determined at discrete points in time based on the relevant market information. These estimates are calculated with reference to the market rates using industry standard valuation techniques. The fair value of the derivative instruments held by the Company was insignificant for all years presented.

- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

+ References+ Details

Business Combinations

12 Months Ended

Dec. 31, 2013

Business Combinations [Abstract]

Business Combinations

3.	BUSINESS COMBINATIONS

Business Combinations in 2013:

Acquisition of 91 Wireless

On October 1, 2013, the Company acquired 100% of the outstanding ordinary shares of 91 Wireless Websoft Limited (“91 Wireless”), a leading Chinese mobile application marketplaces and mobile games operator, with which the Company expects to enhance its ability and market share in mobile online marketing business. The results of 91 Wireless’s operations have been included in the Company’s consolidated financial statements since October 1, 2013.

Among the total purchase consideration, US$1.83 billion was paid upon the consummation of the acquisition and US$10.00 million was deposited in an escrow account in case of any breach of the representations and warranties made upon the acquisition or indemnifiable loss incurred, if any, such as claims, damages or penalties. The escrowed amount will be released and transferred to the original shareholders after a period of 18 months from the acquisition date. The remaining of the consideration represents the settlement of the pre-existing relationships between the Company and 91 Wireless, which was insignificant.

The Company has completed the valuations necessary to assess the fair values of the tangible and intangible assets acquired and liabilities assumed, resulting from which the amount of goodwill was determined and recognized as of the acquisition date. The following table summarizes the estimated fair values of the assets acquired and liabilities assumed as of October 1, 2013, the date of acquisition:


	RMB			US$
	(In thousands)

Purchase consideration		11,196,235			1,849,486

Net assets acquired, excluding intangible assets and the related deferred tax liabilities		483,341			79,842
Intangible assets, net		1,146,300			189,355
Deferred tax liabilities, noncurrent		(278,346	)		(45,979	)
Goodwill		9,844,940			1,626,268

The Company has evaluated the fair value of the acquired intangible assets and has assigned the following value and estimated useful life to those intangible assets: a user list of RMB359.80 million (US$59.43 million) with a useful life of 3.3 years, customer relationships of RMB302.00 million (US$49.89 million) with a useful life of 3.3 years, trademarks of RMB289.00 million (US$47.74 million) with a useful life of 10.0 years, software of RMB114.10 million (US$18.85 million) with a useful life of 5.3 years, and developer relationships of RMB81.4 million (US$13.45 million) with a useful life of 2.3 years.

Goodwill, which is not tax deductible, is primarily attributable to synergies expected to be achieved from the acquisition. The synergies mainly come from the enhancement of the Company’s leading position on the rapidly emerging mobile area, especially the distribution of applications for mobile devices, which could better promote the Company’s products, reduce costs and expenses by sharing the infrastructure, distribution channel and common research and development results, and further foster an ecosystem with better user experience for mobile products, stronger user loyalty, and greater value for both customers and developers that enhance the Company’s monetization ability on the emerging mobile markets.

The Company recognized RMB16.70 million (US$2.76 million) of acquisition related costs which were included in general and administrative expenses in the year ended December 31, 2013.

The amount of revenue and net income of 91 Wireless included in the Company’s consolidated statements of comprehensive income from the acquisition date to December 31, 2013 were RMB259.84 million (US$42.92 million) and RMB27.84 million (US$4.60 million), respectively.

The following unaudited pro forma consolidated financial information for the years ended December 31, 2012 and 2013 are presented as if the acquisition had occurred at the beginning of the periods presented. These pro forma results have been prepared for comparative purpose only and do not purport to be indicative of what operating results would have been had the acquisition actually taken place on the date indicated.

Pro forma consolidated statements of comprehensive income

For the years ended December 31,

2012

2013

RMB

US$

(In thousands)

Revenue

22,611,444

32,578,828

5,381,639

Net income attributable to Baidu, Inc.

10,285,828

10,557,846

1,744,032

These amounts have been derived after applying the Company’s accounting policies and adjusting the results of 91 Wireless to reflect the additional amortization that would have been charged assuming the fair value adjustments to intangible assets had been applied on January 1, 2012.

Other acquisitions

The Company also completed other business combinations during 2013, which the Company expects to complement its existing business and achieve significant synergies. The results of the acquired entities’ operations have been included in the Company’s consolidated financial statements since their respective dates of acquisition.

The Company has completed the valuations necessary to assess the fair values of the tangible and intangible assets acquired and liabilities assumed and the fair value of noncontrolling interests, resulting from which the amount of goodwill was determined and recognized as of the respective acquisition dates. The following table summarizes the estimated aggregate fair values of the assets acquired, liabilities assumed and the noncontrolling interests as of the respective dates of acquisition:


	RMB			US$
	(In thousands)

Purchase consideration		3,865,378			638,514

Net assets acquired, excluding intangible assets and the related deferred tax liabilities		467,159			77,169
Intangible assets, net		796,415			131,558
Deferred tax liabilities, noncurrent		(112,233	)		(18,540	)
Noncontrolling interests		(427,813	)		(70,670	)
Goodwill		3,141,850			518,997

Goodwill, which is not tax deductible, is primarily attributable to the synergies expected to be achieved from the acquisitions.

The Company is unable to ascertain the acquisition date fair value of certain assets acquired and liabilities assumed and the associated adjustments necessary to complete the purchase price allocation disclosures for one of the acquisitions. As a result, the accounting for the business combination is incomplete as of the date when the financial statements are issued. The financial statements reflected provisional amounts used to record the transaction. As information subsequently becomes available, such provisional amounts shall be retrospectively adjusted.

Either the results of operations since the respective acquisition dates or pro forma results of operations of these acquirees were not presented because the effects of these business combinations, individually and in the aggregate, were not material to the Company’s consolidated results of operations.

The valuations used in the purchase price allocation for the acquisitions in 2013 were determined by the Company with the assistance of an independent third party valuation firm. The valuation reports considered generally accepted valuation methodologies such as the income, market and cost approaches. As the acquirees are all private companies, the fair value estimates of noncontrolling interests are based on significant inputs that market participants would consider, which mainly include (a) discount rates, (b) a projected terminal values based on EBITDA, (c) financial multiples of companies in the same industries and (d) adjustments for lack of control or lack of marketability.

Business Combinations in 2012:

During the year ended December 31, 2012, the Company completed several business combinations, which the Company expects to complement its existing business and achieve significant synergies. The acquired entities were considered immaterial, both individually and in aggregate. The results of the acquired entities’ operations have been included in the Company’s consolidated financial statements since their respective dates of acquisition.


	RMB
	(In thousands)

Purchase consideration		1,190,717

Net assets acquired, excluding intangible assets and the related deferred tax liabilities		91,095
Intangible assets, net		664,380
Deferred tax liabilities, noncurrent		(72,222	)
Noncontrolling interests		(32,507	)
Redeemable noncontrolling interests		(100,101	)
Pre-existing equity method investments		(817,951	)
Goodwill		1,458,023

The aggregate purchase price allocation included the acquisitions of Qiyi.com Inc (“Qiyi”) and certain other acquirees. Qiyi and one of the other acquirees were equity method investees of the Company prior to their respective acquisitions. The Company applied the equity method of accounting by recognizing its share of the profit or loss in these equity method investees up to their respective dates of acquisition.

The valuations used in the purchase price allocation described above were determined by the Company with the assistance of independent third party valuation firms. The valuation reports considered generally accepted valuation methodologies such as the income, market and cost approaches. As the acquirees are all private companies, the fair value estimates of pre-existing equity method investments or noncontrolling interests are based on significant inputs that market participants would consider, which mainly include (a) discount rates, (b) a projected terminal values based on EBITDA, (c) financial multiples of companies in the same industries and (d) adjustments for lack of control or lack of marketability.

Goodwill, which is not tax deductible, is primarily attributable to the synergies expected to be achieved from the acquisitions.

Either the results of operations since the acquisition dates or pro forma results of operations of the acquirees were not presented because the effects of these business combinations, individually and in the aggregate, were not material to the Company’s consolidated results of operations.

Business Combinations in 2011:

Acquisition of Qunar

On July 20, 2011, the Company acquired 62.01% of the equity interest of Qunar Cayman Islands Limited (“Qunar”), a leading provider of travel search products in China, with which the Company expects to achieve significant synergies. The results of Qunar’s operations have been included in the Company’s consolidated financial statements since July 20, 2011.

The total purchase consideration of US$300.28 million was paid in cash. The following table summarizes the estimated fair values of the assets acquired, liabilities assumed and the noncontrolling interests as of July 20, 2011, the date of acquisition:


	RMB
	(In thousands)

Purchase consideration		1,939,569

Net assets acquired, excluding intangible assets and the related deferred tax liabilities		115,515
Intangible assets, net		711,570
Deferred tax liabilities, noncurrent		(136,856	)
Noncontrolling interests		(102,922	)
Redeemable noncontrolling interests		(942,004	)
Goodwill		2,294,266

The redeemable noncontrolling interests were reclassified to permanent noncontrolling interests on November 1, 2013 when Qunar completed its initial public offering (“Qunar IPO”) in National Association of Securities Dealers Automated Quotations (“NASDAQ”) in the U.S. and the holders’ redemption rights terminated (Note 15).

Other acquisitions

The Company also completed other acquisitions during 2011, including an acquisition of a subsidiary and acquisitions of groups of operating assets, each of which met the definition of a business combination in accordance with ASC topic 805 (“ASC 805”), Business Combinations. These acquisitions were insignificant both individually and in aggregate.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

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+ Details

Investments

12 Months Ended

Dec. 31, 2013

Investments Debt And Equity Securities [Abstract]

Investments

4.	INVESTMENTS

Short-term Investments

As of December 31, 2013, all of the held-to-maturity investments were time deposits in commercial banks with a maturity of less than one year. The available-for-sale investments are debt securities with a maturity of less than one year purchased from commercial banks and other financial institutions as well as equity securities in a listed entity.

During the years ended December 31, 2011, 2012 and 2013, the Company recorded interest income from its short-term investments, of RMB149.35 million, RMB726.40 million and RMB1.07 billion (US$176.98 million) in the consolidated statements of comprehensive income, respectively.

Long-term Investments

The Company’s long-term investments consist of cost method investments, equity method investments and held-to-maturity investments with original and remaining maturities of greater than 12 months.

Cost method investments

The carrying amount of Company’s cost method investments was RMB269.42 million and RMB415.20 million (US$68.59 million) as of December 31, 2012 and 2013, respectively. The increase is primarily due to additional investments in 2013, in which the Company does not have significant influence.

Equity method investments

As of December 31, 2013, the Company holds several equity investments through its subsidiaries or VIEs, all of which were accounted for under the equity method since the Company can exercise significant influence but does not own a majority equity interest in or control them. These investments were not significant either individually or in aggregate. The carrying amount of Company’s equity method investments was RMB20.35 million and RMB219.58 million (US$36.27 million) as of December 31, 2012 and 2013, respectively.

The total impairment charges on long-term investments were RMB47.89 million, RMB169.18 million and RMB17.52 million (US$2.89 million) for the years ended December 31, 2011, 2012 and 2013, respectively.

Investments classified as held-to-maturity investments and available-for-sale investments as of December 31, 2012 and 2013 were as follows:

As of December 31, 2012

Amortized
cost

Gross un-
recognized
holding gains

Gross
unrecognized
holding losses

Gross
unrealized
gains

Fair value

RMB

(In thousands)

Short-term investments:

Held-to-maturity investments

Fixed-rate investments

17,072,751

30,886

(17,385

)

17,086,252

Available-for-sale investments

Fixed-rate debt investments

3,500,945

13,454

3,514,399

Adjustable-rate debt investments

17,073

—

17,073

Long-term investments:

Fixed-rate held-to-maturity investments

513,728

886

—

514,614


	As of December 31, 2013
	Amortized cost		Gross un- recognized holding gains		Gross unrecognized holding losses			Gross unrealized gains		Fair value		Fair value
	RMB		RMB		RMB			RMB		RMB		US$
	(In thousands)
Short-term investments:
Held-to-maturity investments
Fixed-rate investments		19,339,250		51,897		(21,080	)				19,370,067		3,199,707
Available-for-sale investments
Fixed-rate debt investments		7,603,087							24,871		7,627,958		1,260,049
Adjustable-rate debt investments		514,433							—		514,433		84,978
Equity investment		604,878							648,242		1,253,120		207,001

Held-to-maturity investments are stated at amortized cost. Available-for-sale equity investment represents an investment in the equity securities of a publicly listed company. As the Company does not have significant influence over the investee, the investment was classified as available-for-sale and reported at fair value. The methodology used in the determination of fair values for held-to-maturity investments and available-for-sale investments were summarized in Note 21.

Accounts Receivable

12 Months Ended

Dec. 31, 2013

Receivables [Abstract]

Accounts Receivable

5.	ACCOUNTS RECEIVABLE


	As of December 31,
	2012			2013			2013
	RMB			RMB			US$
	(In thousands)
Accounts receivable		1,259,251			2,264,660			374,095
Allowance for doubtful accounts		(5,768	)		(43,814	)		(7,237	)

		1,253,483			2,220,846			366,858

The movements in the allowance for doubtful accounts were as follows:


	2011		2012			2013		2013
	RMB		RMB			RMB		US$
	(In thousands)
Balance as of January 1		2,223		5,806			5,768		953
Amounts charged to (credited against) costs and expenses		3,583		(38	)		38,046		6,284

Balance as of December 31		5,806		5,768			43,814		7,237

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References+ Details

Other Current Assets

12 Months Ended

Dec. 31, 2013

Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]

Other Current Assets

6.	OTHER CURRENT ASSETS


	As of December 31,
	2012		2013		2013
	RMB		RMB		US$
	(In thousands)
Prepaid expenses		143,180		217,918		35,997
Advances to suppliers		107,024		539,608		89,137
Tax prepayments		727		266,630		44,044
Receivables from online payment agencies and others		129,476		811,109		133,985

		380,407		1,835,265		303,163

Fixed Assets

12 Months Ended

Dec. 31, 2013

Property Plant And Equipment [Abstract]

Fixed Assets

7.	FIXED ASSETS


	As of December 31,
	2012			2013			2013
	RMB			RMB			US$
	(In thousands)
Computer equipment		4,973,104			6,562,127			1,083,986
Office building		911,482			911,482			150,566
Office building related facility, machinery and equipment		156,240			158,174			26,128
Vehicles		7,519			14,996			2,477
Office equipment		212,368			242,065			39,986
Leasehold improvements		193,751			234,180			38,684
Construction in progress		148,717			1,199,086			198,076

		6,603,181			9,322,110			1,539,903
Accumulated depreciation		(2,715,304	)		(3,951,842	)		(652,798	)

		3,887,877			5,370,268			887,105

The Company obtained certain computer servers and equipment by entering into capital leases. The gross amount and the accumulated depreciation of these servers and equipment are RMB104.11 million and RMB23.54 million, respectively, as of December 31, 2012 and RMB149.67 million (US$24.72 million) and RMB59.46 million (US$9.82 million), respectively, as of December 31, 2013. Future minimum lease payments of RMB92.06 million are payable in the amounts of RMB49.16 million, RMB30.40 million, RMB12.46 million, RMB0.04 million and nil in 2014, 2015, 2016, 2017 and 2018, respectively.

Depreciation expense of the fixed assets, including assets under capital leases, was RMB747.74 million, RMB1.20 billion and RMB1.64 billion (US$270.68 million) for the years ended December 31, 2011, 2012 and 2013, respectively. The Company recognized impairment loss on fixed assets of nil, nil and RMB2.06 million (US$0.34 million) for the years ended December 31, 2011, 2012 and 2013, respectively.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

+ References+ Details

Goodwill and Intangible Assets

12 Months Ended

Dec. 31, 2013

Goodwill And Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

8.	GOODWILL AND INTANGIBLE ASSETS

Goodwill

The changes in the carrying amount of goodwill were as follows:


	2011			2012			2013			2013
	RMB			RMB			RMB			US$
	(In thousands)
Balance as of January 1		63,686			2,419,542			3,877,564			640,528
Goodwill acquired		2,468,874			1,458,023			12,986,790			2,145,265
Impairment losses		(113,011	)		—			—			—
Foreign currency translation adjustment		(7	)		(1	)		(4	)		(1	)

Balance as of December 31		2,419,542			3,877,564			16,864,350			2,785,792

Intangible Assets

Finite-lived intangible assets


	As of December 31, 2012
	Gross carrying value		Accumulated amortization			Net carrying value
	RMB		RMB			RMB
	(In thousands)
Land use right		298,600		(16,498	)		282,102
Customer relationships		307,104		(64,420	)		242,684
Software		212,848		(75,131	)		137,717
Trademarks		320,527		(46,639	)		273,888
User list		233,570		(78,205	)		155,365
Licensed copyrights of video contents		411,666		(79,842	)		331,824
Others		181,250		(27,575	)		153,675

		1,965,565		(388,310	)		1,577,255


	As of December 31, 2013
	Gross carrying value		Accumulated amortization			Net carrying value		Net carrying value
	RMB		RMB			RMB		US$
	(In thousands)
Land use right		519,474		(26,968	)		492,506		81,356
Customer relationships		682,715		(144,451	)		538,264		88,915
Software		478,909		(152,711	)		326,198		53,884
Trademarks		821,338		(97,122	)		724,216		119,632
User list		789,975		(219,377	)		570,598		94,256
Licensed copyrights of video contents		1,012,534		(469,787	)		542,747		89,655
Others		496,439		(71,063	)		425,376		70,267

		4,801,384		(1,181,479	)		3,619,905		597,965

The Company recognized impairment loss on intangible assets of RMB8.04 million, nil and RMB4.62 million (US$0.76 million) for the years ended December 31, 2011, 2012 and 2013, respectively. Amortization expense of intangible assets for the years ended December 31, 2011, 2012 and 2013 was RMB65.67 million, RMB234.00 million and RMB949.85 million (US$156.90 million), respectively. Estimated amortization expense relating to the existing intangible assets with finite lives for each of the next five years is as follows:


	RMB		US$
	(In thousands)
For the years ending December 31,
2014		1,058,658		174,878
2015		733,064		121,094
2016		512,956		84,734
2017		240,070		39,657
2018		194,715		32,165

Indefinite-lived intangible assets


	As of December 31,
	2012		2013		2013
	RMB		RMB		US$
	(In thousands)
Domain names		9,360		9,360		1,546
Trademarks		1,050		1,050		174

		10,410		10,410		1,720

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References+ Details

Accounts Payable and Accrued Liabilities

12 Months Ended

Dec. 31, 2013

Payables And Accruals [Abstract]

Accounts Payable and Accrued Liabilities

9.	ACCOUNTS PAYABLE AND ACCRUED LIABILITIES


	As of December 31,
	2012		2013		2013
	RMB		RMB		US$
	(In thousands)
Accrued payroll and welfare		407,681		759,952		125,535
Accrued operating expenses		973,039		2,279,812		376,598
Tax payable		425,320		428,801		70,833
Interest payable		32,273		108,554		17,932
Distributors’ deposits		68,917		76,925		12,707
Purchase of fixed assets and spare parts		429,520		966,585		159,668
Traffic acquisition costs		366,993		640,643		105,827
Bandwidth costs		180,053		433,647		71,633
Content acquisition costs		236,232		481,461		79,532
Fund collected on behalf of service providers		132,320		370,548		61,210
Payable for business acquisitions		318,050		29,902		4,939
Payable to group-buying merchants		—		229,693		37,943
Others		236,438		555,615		91,782

		3,806,836		7,362,138		1,216,139

Payable for business acquisitions mainly represents the amount to be paid to the original shareholders at the end of the escrow periods or considerations to be paid for other acquisitions based on their respective payment schedules.

Loans Payable

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Loans Payable

10.

LOANS PAYABLE

Long-term Loans

On July 19, 2011, the Company borrowed a two-year unsecured loan from Goldman Sachs Lending Partners LLC of RMB2.12 billion (US$350.00 million), at an annual interest rate of 1.30%. The loan was used to finance the acquisition of Qunar, and was fully repaid on July 14, 2013 when it became due.

On September 18, 2012, the Company entered into a loan agreement with Australia and New Zealand Banking Group Limited (Hong Kong Branch), pursuant to which the Company is committed to borrow an unsecured Australian Dollars (“AU$”) denominated loan with a floating interest rate. The loan commitment amounting to RMB567.56 million (AU$105.00 million) is intended for the general working capital of the Company. On October 17, 2012, the Company drew down RMB297.29 million (AU$55.00 million) with a term of two years under the loan commitment and the remaining commitment of AU$50.00 million was cancelled by both parties. In connection with the drawn down of the loan commitment, the Company entered into a currency swap agreement, pursuant to which the loan will be settled in a fixed US$ amount of US$56.76 million with a fixed annual interest rate of 2.75% during the term of the loan.

On July 24, 2013, the Company entered into a loan agreement with Sumitomo Mitsui Banking Corporation, pursuant to which the Company is committed to borrow an unsecured US$ denominated loan of RMB908.06 million (US$150.00 million) with a floating interest rate. The loan is intended for the general working capital of the Company. On July 29, 2013, the Company drew down RMB908.06 million (US$150.00 million) with a term of two years under the facility commitment. In connection with the loan agreement, the Company entered into an interest swap agreement, pursuant to which the loan will be settled with a fixed annual interest rate of 1.17% during the term of the loan.

On August 13, 2013, the Company entered into a loan agreement with Australia and New Zealand Banking Group Limited (Hong Kong Branch), pursuant to which the Company is committed to borrow an unsecured AU$ denominated loan of RMB1.27 billion (AU$235.00 million) with a floating interest rate. The loan is intended for the general working capital of the Company. On August 19, 2013, the Company drew down RMB1.27 billion (AU$235.00 million) with a term of two years under the facility commitment. In connection with the loan agreement, the Company entered into a currency swap agreement, pursuant to which the loan will be settled in a fixed US$ amount of US$200.00 million with a fixed annual interest rate of 1.65% during the term of the loan.

The interest swap agreement and currency swap agreements met the definition of a derivative in accordance with ASC 815. The fair value of the derivatives related to the interest swap agreement and currency swap agreements was insignificant for the years ended December 31, 2012 and 2013.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References+ Details

Notes Payable

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Notes Payable

11.

NOTES PAYABLE

On November 28, 2012, the Company issued and sold publicly two tranches of unsecured senior notes: (i) an aggregate principal amount of US$750.00 million which will mature on November 28, 2017 (the “2017 Notes”), and (ii) an aggregate principal amount of US$750.00 million which will mature on November 28, 2022 (the “2022 Notes”). On August 6, 2013, the Company issued and sold publicly another tranche of unsecured senior notes with an aggregate principal amount of US$1.00 billion which will mature on August 6, 2018 (the “2018 Notes”). The 2017 Notes, 2018 Notes and 2022 Notes are collectively referred to as the “Notes”.

The 2017 Notes bear interest at the rate of 2.25% per annum and the 2022 Notes bear interest at the rate of 3.50% per annum. Interests are payable semi-annually in arrears on and of each year, beginning on May 28, 2013. The 2018 Notes bear interest at the rate of 3.25% per annum. Interests are payable semi-annually in arrears on and of each year, beginning on February 6, 2014. At maturity, the Notes are payable at their principal amount plus accrued and unpaid interest thereon.

The net proceeds from the Notes, after deducting offering expenses, were RMB9.30 billion and RMB6.07 billion (US$1.00 billion) for the years ended December 31, 2012 and 2013, respectively, which will be used for general corporate purposes.

The Notes do not contain any financial covenants or other significant restrictions. In addition, the Notes are unsecured and rank lower than any secured obligation of the Group and have the same liquidation priority as any other unsecured liabilities of the Group, but senior to those expressly subordinated obligations, if any. The Company may, at its discretion, redeem all or any portion of the Notes at any time, at the principal amount plus any unpaid interest. As of December 31, 2013, the Company does not intend to redeem any portion of the Notes prior to the stated maturity dates. The Company has the obligation to redeem the Notes if a change in control occurs as defined in the indenture of the Notes.

The Notes were issued at a discount amounting to RMB20.47 million (US$3.38 million). The issuance costs of RMB79.85 million (US$13.19 million) were capitalized in other non-current assets on the consolidated balance sheets. Both the discount and the issuance costs are amortized as interest expense using the effective interest rate method through the maturity dates of the Notes. The effective interest rate was 2.36%, 3.39% and 3.59% for the 2017 Notes, the 2018 Notes and the 2022 Notes, respectively.

The following table summarizes the aggregate required repayments of the principal amounts of the Company’s long-term debts, including the notes payable and loans payable (Note 10), in the succeeding five years and thereafter:


	RMB		US$
	(In thousands)
For the years ending December 31,
2014		343,608		56,760
2015		2,118,795		350,000
2016		—		—
2017		4,540,275		750,000
2018		6,053,700		1,000,000
Thereafter		4,540,275		750,000

Income Taxes

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Income Taxes

12.

INCOME TAXES

The Company is incorporated in the Cayman Islands and conducts its primary business operations through the subsidiaries and VIEs in the PRC. It also has intermediate holding companies in the British Virgin Islands (“BVI”) and Hong Kong. Under the current laws of the Cayman Islands and BVI, the Company is not subject to tax on income or capital gains. Additionally, upon payments of dividends by the Company to its shareholders, no Cayman Islands and BVI withholding tax will be imposed. Under the Hong Kong tax laws, subsidiaries in Hong Kong are exempted from income tax on their foreign-derived income and there are no withholding taxes in Hong Kong on remittance of dividends.

China

Under the Enterprise Income Tax (“EIT”) Law, which has been effective since January 1, 2008, domestic enterprises and Foreign Investment Enterprises (the “FIE”) are subject to a unified 25% enterprise income tax rate, except for certain entities that are entitled to tax holidays. Tax holidays mainly include preferential EIT rate for the PRC subsidiaries and VIEs which were recognized as a qualified “High and New Technology Enterprise” (“HNTE”) or “Key Software Enterprise” (“KSE”).

The HNTE certificate is effective for a period of 3 years, during which the entity is entitled to a preferential tax rate of 15%. The KSE certificate is effective for a period of 2 years, during which the entity is entitled to a preferential tax rate of 10%. Baidu Online obtained the KSE certificate and the related tax holiday will expire on January 1, 2015; certain other PRC subsidiaries and VIEs, including Baidu Netcom, obtained the HNTE certificate which will expire on January 1, 2014, 2015 and 2016. An entity could re-apply for the HNTE or KSE certificate when the prior certificate expires. Historically, all of the Company’s subsidiaries and VIEs successfully re-applied for the certificates when the prior ones expired.

A certificate for the current year might be obtained in the following year as a result of the stringent inspection and approval process by the governmental authorities. The Company would record an income tax reversal in the year when the certificate is obtained for the over-paid or over-accrued provisional tax in connection with the grant of a more favorable tax rate for the prior year.

Under the current EIT Law, dividends paid by an FIE to any of its foreign non-resident enterprise investors are subject to a 10% withholding tax. Thus, the dividends, if and when payable by the Company’s PRC subsidiaries to their offshore parent entities, would be subject to 10% withholding tax. A lower tax rate will be applied if such foreign non-resident enterprise investor’s jurisdiction of incorporation has signed a tax treaty or arrangement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income with China. There is such a tax arrangement between PRC and Hong Kong. Thus, the dividends, if and when payable by the Company’s PRC subsidiaries to the offshore parent entities located in Hong Kong, would be subject to 5% withholding tax rather than statutory rate of 10% provided that the offshore entities located in Hong Kong meet the requirements stipulated by relevant PRC tax regulations. Furthermore, pursuant to the applicable circular and interpretations of the current EIT Law, dividends from earnings created prior to 2008 but distributed after 2008 are not subject to withholding income tax.

Moreover, the current EIT Law treats enterprises established outside of China with “effective management and control” located in China as PRC resident enterprises for tax purposes. The term “effective management and control” is generally defined as exercising overall management and control over the business, personnel, accounting, properties, etc. of an enterprise. The Company, if considered a PRC resident enterprise for tax purposes, would be subject to the PRC Enterprise Income Tax at the rate of 25% on its worldwide income for the period after January 1, 2008. As of December 31, 2013, the Company has not accrued for PRC tax on such basis. The Company will continue to monitor its tax status.

Japan

Baidu Japan Inc. (“Baidu Japan”) with a paid-in capital in excess of JPY100.00 million is subject to national income tax of 30%. Baidu Japan is also subject to inhabitant tax, assessed by both prefectures and municipalities. Inhabitant tax is computed as a percentage of national income tax. The per capita tax is based on the Company’s capitalization and the number of employees. In addition, Baidu Japan is subject to a corporate enterprise tax on a pro forma basis based on the amount of taxable profit subject to the corporate tax, added-value components, (e.g., labor costs, net interest and rental payments, income/loss for current year) and a capital component. Baidu Japan has been in a cumulative loss position since its inception.

The Company had minimal operations in jurisdictions other than the PRC. Income (loss) before income taxes consists of:


	For the years ended December 31,
	2011			2012			2013			2013
	RMB			RMB			RMB			US$
	(In thousands)
PRC		8,217,522			12,537,331			13,815,469			2,282,153
Non-PRC		(408,343	)		(571,894	)		(1,630,453	)		(269,332	)

		7,809,179			11,965,437			12,185,016			2,012,821

The pre-tax losses from non-PRC operations consist primarily of operating costs, administration expenses, interest expenses and share-based compensation expenses.

Income taxes consist of:


	For the years ended December 31,
	2011			2012			2013			2013
	RMB			RMB			RMB			US$
	(In thousands)
Current income tax		1,337,469			1,888,378			2,006,980			331,530
Income tax refund due to reduced tax rate		(83,907	)		(255,189	)		(508,686	)		(84,029	)
Adjustments of deferred tax assets due to reduced tax rates		18,216			—			21,573			3,564
Deferred income tax (benefit) expense		(82,917	)		(59,030	)		309,063			51,053

		1,188,861			1,574,159			1,828,930			302,118

The reconciliation of tax computed by applying aforementioned respective statutory income tax rate to pre-tax income is as follows:


	For the years ended December 31,
	2011			2012			2013			2013
	RMB			RMB			RMB			US$
	(In thousands, except for per share data)

Expected taxation at PRC EIT statutory rate		1,952,295			2,991,359			3,046,254			503,205
Effect of differing tax rates in different jurisdictions		43,260			138,931			312,938			51,694
Permanent differences - non-taxable income		(2,804	)		(58,157	)		(69,673	)		(11,509	)
Permanent differences - non-deductible expenses		9,989			58,201			168,735			27,872
Tax incentives relating to research and development expenditures		(105,966	)		(154,977	)		(318,652	)		(52,638	)
Effect of tax holidays inside PRC		(715,897	)		(1,489,331	)		(2,131,233	)		(352,054	)
Over-accrued EIT for previous years		(66,960	)		(15,084	)		(32,982	)		(5,448	)
Withholding tax on PRC subsidiaries’ undistributed earnings		—			—			560,243			92,546
Addition to valuation allowance		74,944			103,217			293,300			48,450

Taxation for the year		1,188,861			1,574,159			1,828,930			302,118

Effective tax rate		15.22	%		13.16	%		15.01	%		15.01	%
Effect of tax holidays inside PRC on basic earnings per Class A and Class B ordinary share		20.52			42.63			60.92			10.06

The Company’s effective tax rate increased in year 2013 as compared with year 2012 which was primarily due to the withholding tax accrued by the Company for the potential remittance of earnings from the PRC subsidiaries to their offshore parent companies in the form of dividend distribution.

The tax effects of temporary differences that give rise to the deferred tax balances at December 31, 2012 and 2013 are as follows:


	As of December 31,
	2012			2013			2013
	RMB			RMB			US$
	(In thousands)
Provision for doubtful receivables		1,655			10,877			1,797
Fixed assets depreciation		13,367			28,785			4,755
Net operating loss carry-forward		333,397			580,963			95,968
Accrued expenses, payroll and others		214,211			479,446			79,199

Deferred tax assets		562,630			1,100,071			181,719
Valuation allowance		(349,012	)		(715,287	)		(118,157	)

Deferred tax assets, net		213,618			384,784			63,562


	As of December 31,
	2012		2013		2013
	RMB		RMB		US$
	(In thousands)
Long-lived assets arising from acquisitions		289,482		619,550		102,342
Withholding tax on PRC subsidiaries’ undistributed earnings		—		580,720		95,928

Deferred tax liabilities		289,482		1,200,270		198,270

As of December 31, 2013, the Company had net operating losses of approximately RMB2.22 billion (US$365.89 million) deriving from entities in the PRC, Hong Kong and Japan, which can be carried forward after certain reconciliation per tax regulation to offset future net profit for income tax purposes. The Japan net operating loss will expire beginning January 1, 2015; the PRC net operating loss will expire beginning January 1, 2017; and the Hong Kong net operating loss can be carried forward without an expiration date.

For those entities that were in an accumulated loss position, the Company does not believe there exists sufficient objective positive evidence that the recoverability of their net deferred tax assets is more-likely-than-not to be realized. Consequently, the Company has provided full valuation allowances on the related net deferred tax assets.

The Company has evaluated its income tax uncertainty under ASC 740. ASC 740 clarifies the accounting for uncertainty in income taxes by prescribing the recognition threshold a tax position is required to meet before being recognized in the financial statements. The Company has elected to classify interest and penalties related to an uncertain tax position, if and when required, as part of income tax expense in the consolidated statements of comprehensive income. As of and for the years ended December 31, 2012 and 2013, there was no significant tax uncertainty impact on the Company’s financial position and result of operations.

The Company did not provide for deferred income taxes and foreign withholding taxes on the undistributed earnings of foreign subsidiaries as of December 31, 2012 on the basis of its intent to permanently reinvest foreign subsidiaries’ earnings. As of December 31, 2013, the Company accrued withholding tax of RMB580.72 million for the potential remittance of earnings from the PRC subsidiaries to their offshore parent companies in the form of dividend distribution, because the Company believes that the underlying dividends will be distributed in the future considering future merger and acquisition activities. The Company believes that it has the ability and intent to indefinitely reinvest the remaining undistributed earnings as of December 31, 2013. If these foreign earnings were to be repatriated in the future, the related tax liability may be reduced by any foreign income taxes previously paid on these earnings. Determination of the amount of unrecognized deferred tax liability related to these earnings is not practicable. In the case of its VIEs, undistributed earnings were insignificant as of each of the balance sheet dates.

In general, the PRC and Japanese tax authorities have up to five and seven years, respectively, to conduct examinations of the Company’s tax filings. Accordingly, the PRC subsidiaries’ tax years 2009 through 2013 and the Japanese subsidiary’s tax years 2007 through 2013 remain open to examination by the respective taxing jurisdictions.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References+ Details

Employee Defined Contribution Plan

12 Months Ended

Dec. 31, 2013

Compensation And Retirement Disclosure [Abstract]

Employee Defined Contribution Plan

13.

EMPLOYEE DEFINED CONTRIBUTION PLAN

Full time employees of the Group in the PRC participate in a government mandated multi-employer defined contribution plan pursuant to which certain pension benefits, medical care, unemployment insurance, employee housing fund and other welfare benefits are provided to employees. Chinese labor regulations require that the Group make contributions to the government for these benefits based on certain percentages of the employees’ salaries. The Company has no legal obligation for the benefits beyond the contributions. The total amounts for such employee benefits, which were expensed as incurred, were RMB381.74 million, RMB631.25 million and RMB1.05 billion (US$172.80 million) for the years ended December 31, 2011, 2012 and 2013, respectively.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2013

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

14.

COMMITMENTS AND CONTINGENCIES

Capital Commitments

The Company’s capital commitments relate primarily to commitments in connection with the expansion and improvement of its network infrastructure and its plan to acquire or build additional office buildings and cloud computing based data centers. Total capital commitments contracted but not yet reflected in the financial statements amounted to RMB1.56 billion (US$257.69 million) as of December 31, 2013. All of the commitments relating to the network infrastructure are to be fulfilled within the next year and the commitments relating to the office building and cloud computing based data centers will be settled in installments as various stages of the construction plan are completed in the next four years.

Operating Lease Commitments

The Company leases facilities in the PRC under non-cancelable operating leases expiring on different dates. Payments under operating leases are expensed on a straight-line basis over the periods of the respective leases. Total rental expense for offices was RMB137.08 million, RMB196.59 million and RMB284.58 million (US$47.01 million) for the years ended December 31, 2011, 2012 and 2013, respectively. Total operating lease expense for Internet Data Centre (“IDC”) facilities was RMB626.44 million, RMB1.07 billion and RMB1.94 billion (US$320.47 million) for the years ended December 31, 2011, 2012 and 2013, respectively.

Future minimum payments under non-cancelable operating leases with initial terms of one-year or more consist of the following as of December 31, 2013:


	RMB		US$
	(In thousands)
2014		2,208,713		364,853
2015		1,134,126		187,344
2016		676,188		111,698
2017		450,928		74,488
2018		326,855		53,993
Thereafter		185,272		30,605

		4,982,082		822,981

The Group’s lease arrangements have no renewal options, rent escalation clauses, restriction or contingent rents and are all conducted with third parties.

Commitments for Licensed Copyrights

The Company enters into non-cancelable licensing agreements with third-party vendors to acquire licensed copyrights of video contents for its online video platform. Payments for licensed copyrights of video contents are recorded in “Intangible assets, net” on the consolidated balance sheets (Note 8).

Future minimum payments under non-cancelable licensing agreements consist of the following as of December 31, 2013:


	RMB		US$
	(In thousands)
2014		476,789		78,760
2015		55,841		9,224
2016 and thereafter		—		—

		532,630		87,984

Guarantees

The Company accounts for guarantees in accordance with ASC topic 460 (“ASC 460”), Guarantees. Accordingly, the Company evaluates its guarantees to determine whether (a) the guarantee is specifically excluded from the scope of ASC 460, (b) the guarantee is subject to ASC 460 disclosure requirements only, but not subject to the initial recognition and measurement provisions, or (c) the guarantee is required to be recorded in the financial statements at fair value.

The corporate by-laws require that the Company indemnify its officers and directors, as well as those who act as directors and officers of other entities at the Company’s request, against expenses, judgments, fines, settlements and other amounts actually and reasonably incurred in connection with any proceedings arising out of their services to the Company. In addition, the Company has entered into separate indemnification agreements with each director and each executive officer of the Company that provide for indemnification of these directors and officers under similar circumstances and under additional circumstances. The indemnification obligations are more fully described in the by-laws and the indemnification agreements. The Company purchases standard directors and officers insurance to cover claims or a portion of the claims made against its directors and officers. Since a maximum obligation is not explicitly stated in the Company’s by-laws or in the indemnification agreements and will depend on the facts and circumstances that arise out of any future claims, the overall maximum amount of the obligations cannot be reasonably estimated.

Historically, the Company has not been required to make payments related to these obligations, and the fair value for these obligations is zero on the consolidated balance sheets as of December 31, 2012 and 2013.

Litigation

The Group was involved in certain cases pending in various PRC and U.S. courts and arbitration as of December 31, 2013. These cases include copyright infringement cases, unfair competition cases, and defamation cases, among others. Adverse results in these lawsuits may include awards of damages and may also result in, or even compel, a change in the Company’s business practices, which could result in a loss of revenue or otherwise harm the business of the Company.

For many proceedings, the Company is currently unable to estimate the reasonably possible loss or a range of reasonably possible losses as the proceedings are in the early stages, and/or there is a lack of clear or consistent interpretation of laws specific to the industry-specific complaints among different jurisdictions. As a result, there is considerable uncertainty regarding the timing or ultimate resolution of such matters, which includes eventual loss, fine, penalty or business impact, if any, and therefore, an estimate for the reasonably possible loss or a range of reasonably possible losses cannot be made. However, the Company believes that such matters, individually and in the aggregate, when finally resolved, are not reasonably likely to have a material adverse effect on the Company’s consolidated results of operations, financial position and cash flows. With respect to the limited number of proceedings for which the Company was able to estimate the reasonably possible losses or the range of reasonably possible losses, such estimated loss amounts were insignificant.

- Definition

The entire disclosure for commitments and contingencies.

+ References+ Details

Redeemable Noncontrolling Interests

12 Months Ended

Dec. 31, 2013

Temporary Equity Disclosure [Abstract]

Redeemable Noncontrolling Interests

15.

REDEEMABLE NONCONTROLLING INTERESTS


	2011			2012			2013
	RMB			RMB			RMB			US$
	(In thousands)
Balance as of January 1		—			935,978			1,033,283			170,686
Business combination		942,004			100,101			—			—
Net losses		(10,284	)		(55,804	)		(61,857	)		(10,218	)
Other comprehensive losses		(995	)		(690	)		(55,420	)		(9,155	)
Exercise of share-based awards		—			—			464			77
Share-based compensation		1,992			5,566			11,259			1,860
Issuance of subsidiary shares		3,261			25,989			51,368			8,485
Accretion of redeemable noncontrolling interests		—			22,143			31,799			5,253
Acquisition of subsidiaries’ redeemable shares from noncontrolling shareholders (1)		—			—			(121,962	)		(20,147	)
Reclassification of redeemable noncontrolling interests (2)		—			—			(888,934	)		(146,841	)

Balance as of December 31		935,978			1,033,283			—			—

(1)

The Company purchased the redeemable noncontrolling interests of Qiyi and B.D. Mobile Telecommunication Limited in the year ended December 31, 2013. The difference between the consideration paid by the Company to the noncontrolling interest holders of RMB260.40 million (US$43.02 million), and the carrying amount of the redeemable noncontrolling interests of RMB121.96 million (US$20.15 million), which amounted to RMB138.44 million (US$22.87 million) was recognized in additional paid-in capital in accordance with ASC 810.

(2)

The carrying amount of the redeemable noncontrolling interests of Qunar amounting to RMB888.93 million (US$146.84 million) was reclassified from mezzanine equity to permanent equity without reversing any prior accretions on November 1, 2013 when Qunar completed its IPO in NASDAQ and the underlying redemption rights terminated accordingly.

Shareholders' Equity

12 Months Ended

Dec. 31, 2013

Equity [Abstract]

Shareholders' Equity

16.

SHAREHOLDERS’ EQUITY

Ordinary Shares

Upon completion of the Company’s initial public offering (“IPO”) in August 2005, 16,648,877 Class B Ordinary shares were issued upon conversion of all convertible preferred shares. In addition, immediately following the closing of the IPO, the Memorandum and Articles of Association were amended and restated such that the authorized share capital consisted of 870,400,000 ordinary shares at a par value of US$0.00005 per share, of which 825,000,000 shares were designated as Class A ordinary shares, 35,400,000 as Class B ordinary shares, and 10,000,000 shares designated as preferred shares. The rights of the holders of Class A and Class B ordinary shares are identical, except with respect to voting and conversion rights. Each share of Class A ordinary shares is entitled to one vote per share and is not convertible into Class B ordinary shares under any circumstances. Each share of Class B ordinary shares is entitled to ten votes per share and is convertible into one Class A ordinary share at any time by the holder thereof. Upon any transfer of Class B ordinary shares by the holder thereof to any person or entity that is not an affiliate of such holder, such Class B ordinary shares would be automatically converted into an equal number of Class A ordinary shares. There were 1,332, 40,000 and 225,079 Class B ordinary shares transferred to Class A ordinary shares in the years ended December 31, 2011, 2012 and 2013, respectively.

As of December 31, 2013, there were 27,492,452 and 7,537,921 Class A and Class B ordinary shares outstanding, respectively. As of December 31, 2012 and 2013, there were no preferred shares issued and outstanding.

Retained Earnings

In accordance with the Regulations on Enterprises with Foreign Investment of China and their articles of association, the Company’s PRC subsidiaries, being foreign invested enterprises established in China, are required to make appropriations to certain statutory reserves, namely a general reserve fund, an enterprise expansion fund, a staff welfare fund and a bonus fund, all of which are appropriated from net profit as reported in their PRC statutory accounts. Each of the Company’s PRC subsidiaries is required to allocate at least 10% of its after-tax profits to a general reserve fund until such fund has reached 50% of its respective registered capital. Appropriations to the enterprise expansion fund and staff welfare and bonus funds are at the discretion of the Company’s subsidiaries.

In accordance with the China Company Laws, the Company’s VIEs must make appropriations from their after-tax profits as reported in their PRC statutory accounts to non-distributable reserve funds, namely a statutory surplus fund, a statutory public welfare fund and a discretionary surplus fund. Each of the Company’s VIEs is required to allocate at least 10% of its after-tax profits to the statutory surplus fund until such fund has reached 50% of its respective registered capital. Appropriations to the statutory public welfare fund and the discretionary surplus fund are made at the discretion of the Company’s VIEs.

General reserve and statutory surplus funds are restricted to set-off against losses, expansion of production and operation and increasing registered capital of the respective company. Staff welfare and bonus fund and statutory public welfare funds are restricted to capital expenditures for the collective welfare of employees. The reserves are not allowed to be transferred to the Company in terms of cash dividends, loans or advances, nor are they allowed for distribution except under liquidation.


	As of December 31,
	2012		2013		2013
	RMB		RMB		US$
	(In thousands)

PRC statutory reserve funds		277,812		321,206		53,059
Unreserved retained earnings		23,760,407		34,204,180		5,650,128

Total retained earnings		24,038,219		34,525,386		5,703,187

Under PRC laws and regulations, there are restrictions on the Company’s PRC subsidiaries and VIEs with respect to transferring certain of their net assets to the Company either in the form of dividends, loans, or advances. Amounts of net assets restricted include paid in capital and statutory reserve funds of the Company’s PRC subsidiaries and the net assets of the VIEs in which the Company has no legal ownership, totaling RMB2.80 billion and RMB3.72 billion (US$0.61 billion) as of December 31, 2012 and 2013, respectively.

Furthermore, cash transfers from the Company’s PRC subsidiaries to their parent companies outside of China are subject to PRC government control of currency conversion. Shortages in the availability of foreign currency may restrict the ability of the PRC subsidiaries and consolidated affiliated entities to remit sufficient foreign currency to pay dividends or other payments to the Company, or otherwise satisfy their foreign currency denominated obligations.

Accumulated Other Comprehensive Income (Loss)

The changes in accumulated other comprehensive income (loss) by component, net of tax, are as follows:


	Foreign currency translation adjustment			Unrealized gains on available- for-sale investments			Total
	RMB			RMB			RMB
	(In thousands)
Balance at December 31, 2012		(89,714	)		11,436			(78,278	)

Other comprehensive income before reclassification		190,322			730,504			920,826
Amounts reclassified from accumulated other comprehensive income		—			(62,132	)		(62,132	)

Net current-period other comprehensive income		190,322			668,372			858,694
Other comprehensive loss attribute to noncontrolling interests		62,680			—			62,680

Balance at December 31, 2013		163,288			679,808			843,096

Balance at December 31, 2013, in US$		26,973			112,296			139,270

The amounts reclassified out of accumulated other comprehensive income represent realized gains on the available-for-sale investments upon their sales, which were then recorded in “Other income, net” in the consolidated statements of comprehensive income. The changes in accumulated other comprehensive income (loss) by component for the year ended December 31, 2012 were insignificant.

The following table sets forth the tax effect allocated to each component of other comprehensive income for the year ended December 31, 2013:


	Tax effect
	RMB			US$
	(In thousands)
Unrealized gains on available-for-sale investments
Unrealized holding gains during the year		(1,157	)		(191	)
Reclassified for gains realized		—			—

Net unrealized gains		(1,157	)		(191	)
Foreign currency translation adjustment		—			—

Other comprehensive income (loss)		(1,157	)		(191	)

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ 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 210.5-02.29-31)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 29, 30, 31

-Article 5

Reference 4: 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 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 4

-Subparagraph (SAB TOPIC 4.C)

-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187143-122770

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section C

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

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-Section E

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-Name Accounting Standards Codification

-Glossary Preferred Stock

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-Name Regulation S-X (SX)

-Number 210

-Section 04

-Article 3

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-Number 210

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+ Details

Earnings Per Share ("EPS")

12 Months Ended

Dec. 31, 2013

Earnings Per Share [Abstract]

Earnings Per Share ("EPS")

17.

EARNINGS PER SHARE (“EPS”)

A reconciliation of net income attributable to Baidu, Inc. in the consolidated statements of comprehensive income to the numerator for the computation of basic and diluted per share for the years ended December 31, 2011, 2012 and 2013 is as follows:


	For the years ended December 31,
	2011		2012			2013			2013
	RMB		RMB			RMB			US$
	(In thousands)
Net income attributable to Baidu, Inc.		6,638,637		10,456,028			10,518,966			1,737,609
Adjustments to the carrying amount of redeemable noncontrolling interests		—		(22,143	)		(31,799	)		(5,253	)

Numerator for EPS computation		6,638,637		10,433,885			10,487,167			1,732,356

The following table sets forth the computation of basic and diluted net income attributable to Baidu, Inc. per share for Class A and Class B ordinary shares.


	For the years ended December 31,
	2011				2012				2013
	Class A		Class B		Class A		Class B		Class A		Class A		Class B		Class B
	RMB		RMB		RMB		RMB		RMB		US$		RMB		US$
	(In thousands, except for number of shares, per share and per ADS data)
Earnings per share – basic:
Numerator
Allocation of net income attributable to Baidu, Inc.		5,153,755		1,484,882		8,106,219		2,327,666		8,175,647		1,350,520		2,311,520		381,836
Denominator
Weighted average ordinary shares outstanding		27,086,098		7,803,952		27,145,208		7,794,630		27,274,769		27,274,769		7,711,459		7,711,459

Denominator used for earnings per share		27,086,098		7,803,952		27,145,208		7,794,630		27,274,769		27,274,769		7,711,459		7,711,459
Earnings per share – basic		190.27		190.27		298.62		298.62		299.75		49.52		299.75		49.52


Earnings per share – diluted:
Numerator
Allocation of net income attributable to Baidu, Inc. for diluted computation		5,156,846		1,481,791		8,108,856		2,325,029		8,178,954		1,351,066		2,308,213		381,290
Reallocation of net income attributable to Baidu, Inc. as a result of conversion of Class B to Class A shares		1,481,791		—		2,325,029		—		2,308,213		381,290		—		—

Allocation of net income attributable to Baidu, Inc.		6,638,637		1,481,791		10,433,885		2,325,029		10,487,167		1,732,356		2,308,213		381,290
Denominator
Weighted average ordinary shares outstanding		27,086,098		7,803,952		27,145,208		7,794,630		27,274,769		27,274,769		7,711,459		7,711,459
Conversion of Class B to Class A ordinary shares		7,803,952		—		7,794,630		—		7,711,459		7,711,459		—		—
Share-based awards		72,781		—		39,621		—		50,118		50,118		—		—

Denominator used for earnings per share		34,962,831		7,803,952		34,979,459		7,794,630		35,036,346		35,036,346		7,711,459		7,711,459
Earnings per share – diluted		189.88		189.88		298.29		298.29		299.32		49.44		299.32		49.44


Earnings per ADS:
Denominator used for earnings per ADS – basic		270,860,980				271,452,080				272,747,690		272,747,690
Denominator used for earnings per ADS –diluted		349,628,310				349,794,590				350,363,460		350,363,460
Earnings per ADS – basic		19.03				29.86				29.98		4.95

Earnings per ADS – diluted		18.99				29.83				29.93		4.94

The Company did not include certain stock options and restricted shares in the computation of diluted earnings per share for the years ended December 31, 2011, 2012 and 2013 because those stock options and restricted shares were anti-dilutive for earnings per share for the respective years.

- Definition

The entire disclosure for earnings per share.

+ References+ Details

Share-Based Awards Plan

12 Months Ended

Dec. 31, 2013

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Share-Based Awards Plan

18.

SHARE-BASED AWARDS PLAN

Baidu, Inc.

Incentive compensation plans

In December 2008, the Company adopted a share incentive plan (the “2008 Plan”), which provides for the granting of share incentives, including incentive share option (“ISO”), restricted shares and any other form of award pursuant to the 2008 Plan, to members of the board, employees and consultants of the Company. However, the Company may grant ISOs only to its employees. The Company has reserved 3,428,777 ordinary shares for issuance under the 2008 Plan, which will expire in the year 2018. The vesting schedule, time and condition to exercise options will be determined by the compensation committee. The term of the options may not exceed ten years from the date of the grant, except that five years is the maximum term of an ISO granted to an employee who holds more than 10% of the voting power of the Company’s share capital.

Under the 2008 Plan, the exercise price per share subject to an option may be amended or adjusted at the discretion of the compensation committee, the determination of which would be final, binding and conclusive. To the extent not prohibited by applicable laws or exchange rules, a downward adjustment of the exercise prices would be effective without the approval of the Company’s shareholders or the approval of the affected grantees. If the Company grants an ISO to an employee who, at the time of that grant, owns shares representing more than 10% of the voting power of all classes of the Company’s share capital, the exercise price cannot be less than 110% of the fair market value of the Company’s ordinary shares on the date of that grant.

Starting from February 15, 2006, the Company has granted restricted Class A ordinary shares of the Company (“Restricted Shares”). Terms for the Restricted Shares are the same as share options except that Restricted Shares do not require exercise and have a two to four years vesting term.

Share options

The following table summarizes the option activity for the year ended December 31, 2013:


	Number of shares			Weighted average exercise price (US$)		Weighted average remaining contractual life (Years)		Aggregate intrinsic value (US$ in thousands)
Share options
Outstanding, December 31, 2012		209,338			1,013.10		4.29		16,264
Granted		93,079			950.60
Exercised		(29,658	)		913.40
Forfeited/Cancelled		(40,187	)		769.62
Outstanding, December 31, 2013		232,572			1042.90		8.62		171,156
Vested and expected to vest at December 31, 2013		199,093			1036.60		8.58		147,764
Exercisable at December 31, 2013		44,699			859.40		7.48		41,095

The aggregate intrinsic value in the table above represents the difference between the Company’s closing stock price on the last trading day in 2013 and the exercise price.

Total intrinsic value of options exercised for the years ended December 31, 2011, 2012 and 2013 was RMB275.86 million, RMB200.91 million and RMB114.21 million (US$18.87 million), respectively.

As of December 31, 2013, there was RMB357.31 million (US$59.02 million) unrecognized share-based compensation cost related to share options. That deferred cost is expected to be recognized over a weighted-average vesting period of 2.90 years. To the extent the actual forfeiture rate is different from the original estimate, actual share-based compensation costs related to these awards may be different from expectation.

The fair value of each option award was estimated on the date of grant using the Black-Scholes-Merton valuation model. The volatility assumption was estimated based on implied volatility and historical volatility of the Company’s share price applying the guidance provided by ASC 718. The Company begins to estimate the volatility assumption solely based on its historical information since year 2009. Assumptions about the expected term were based on the vesting and contractual terms and employee demographics. The risk-free rate for periods within the contractual life of the option is based on the U.S. Treasury yield curve in effect at the time of grant.

The following table presents the assumptions used to estimate the fair values of the share options granted in the years presented:

2011

2012

2013

Risk-free interest rate

0.31%~1.03%

0.35%~0.43%

0.40%~1.35%

Dividend yield

—

Expected volatility range

48.20%~61.58%

43.60%~44.72%

42.33%~44.17%

Weighted average expected volatility

58.27%

43.75%

43.33%

Expected life (in years)

2.66~3.00

2.67~3.08

3.08~4.57

In addition, the Company recognizes share-based compensation expense net of an estimated forfeiture rate and therefore only recognizes compensation cost for those shares expected to vest over the service period of the award. The estimation of the forfeiture rate is based primarily upon historical experience of employee turnover. To the extent the Company revises this estimate in the future, the share-based payments could be materially impacted in the year of revision, as well as in the following years.

The exercise price of options granted during the years 2011, 2012 and 2013 equaled the market price of the ordinary shares on the grant date. The weighted-average grant-date fair value of options granted during the years 2011, 2012, and 2013 was US$432.68, US$323.00, and US$419.80, respectively.

Restricted shares

Restricted shares activity for the year ended December 31, 2013 was as follows:


	Number of shares			Weighted average grant date fair value (US$)
Restricted shares
Unvested, December 31, 2012		114,816			1,164.10
Granted		87,123			1,137.00
Vested		(35,005	)		1,166.70
Forfeited		(20,424	)		1,134.80
Unvested, December 31, 2013		146,510			1,151.40

The total fair value of the restricted shares vested during the years ended December 31, 2011, 2012 and 2013 was RMB198.77 million, RMB128.70 million, RMB247.24 million (US$40.84 million), respectively.

As of December 31, 2013, there was RMB652.94 million (US$107.86 million) unrecognized share-based compensation cost related to restricted shares. That deferred cost will be recognized over a weighted-average vesting period of 2.83 years. To the extent the actual forfeiture rate is different from the original estimate, actual share-based compensation costs related to these awards may be different from expectation.

Subsidiaries

Certain subsidiaries also have equity incentive plans granting share-based awards. Total share-based compensation expenses recognized and unrecognized were insignificant, both individually and in aggregate, for all years presented.

The following table summarizes the total compensation cost recognized by the Group:


	For the years ended December 31,
	2011		2012		2013		2013
	RMB		RMB		RMB		US$
	(In thousands)

Expensed as cost of revenues		7,527		10,105		23,976		3,961
Expensed as selling, general and administrative		50,012		54,512		164,704		27,207
Expensed as research and development		94,489		147,692		326,047		53,859
Capitalized as part of internal-used software		1,700		1,944		229		38

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References+ Details

Related Party Transactions

12 Months Ended

Dec. 31, 2013

Related Party Transactions

19.

RELATED PARTY TRANSACTIONS

The current portion of amounts due from/to related parties mainly represents amounts in connection with services provided by the Group to its equity method investees, which arose in the ordinary course of business.

The non-current portion of amounts due from related parties mainly represents the borrowings provided by the Group to a noncontrolling shareholder of an acquired subsidiary, which were unsecured and repayable on contract terms, and arose in the ordinary course of business.

The non-current portion of amounts due to related parties mainly represents unsecured and interest free loans provided by a noncontrolling shareholder of an acquired subsidiary to the Group, which arose in the ordinary course of business.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References+ Details

Segment Reporting

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Segment Reporting

20.

SEGMENT REPORTING

The Company has only one single operating segment. Substantially all of the Company’s revenue and long-lived assets are derived from and located in the PRC. The Company has only minimal operations in Japan and other countries.

The following table sets forth revenues by geographic area:

For the years ended December 31,

2011

2012

2013

RMB

US$

(In thousands)

Revenues:

PRC

14,444,636

22,198,685

31,875,202

5,265,408

Non-PRC

56,150

107,341

68,722

11,352

The following table sets forth long-lived assets by geographic area:

As of December 31,

2012

2013

RMB

US$

(In thousands)

Long-lived assets:

PRC

3,862,045

5,355,157

884,609

Non-PRC

117,989

56,143

9,274

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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-Name Accounting Standards Codification

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+ Details

Fair Value Measurement

12 Months Ended

Dec. 31, 2013

Fair Value Disclosures [Abstract]

Fair Value Measurement

21.

FAIR VALUE MEASUREMENT

ASC topic 820 (“ASC 820”), Fair Value Measurements and Disclosures, establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows:

Level 1 - Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets

Level 2 - Include other inputs that are directly or indirectly observable in the marketplace

Level 3 - Unobservable inputs which are supported by little or no market activity

ASC 820 describes three main approaches to measuring the fair value of assets and liabilities: (1) market approach; (2) income approach and (3) cost approach. The market approach uses prices and other relevant information generated from market transactions involving identical or comparable assets or liabilities. The income approach uses valuation techniques to convert future amounts to a single present value amount. The measurement is based on the value indicated by current market expectations about those future amounts. The cost approach is based on the amount that would currently be required to replace an asset.

Assets and Liabilities Measured or Disclosed at Fair Value

In accordance with ASC 820, the Company measures available-for-sale investments at fair value on a recurring basis. The fair values of the Company’s available-for-sale debt investments as measured and held-to-maturity investments as disclosed are determined based on the discounted cash flow model using the discount curve of market interest rates. The fair value of the Company’s available-for-sale equity investments in the equity securities of a publicly listed company is measured using quoted market prices.

The Company measures certain financial assets, including equity method investments and cost method investments, at fair value on a nonrecurring basis only if an impairment charge were to be recognized. The Company’s non-financial assets, such as intangible assets, goodwill and fixed assets, would be measured at fair value only if they were determined to be impaired on an other-than-temporary basis.

The fair value of the long-term notes payable is disclosed using quoted market prices.

Assets and liabilities measured or disclosed at fair value are summarized below:


			Fair value measurement or disclosure at December 31, 2012 using
	Total fair value at December 31, 2012		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
	(In thousands)
*Fair value disclosure (Notes 2 and 4)*
Cash equivalents
Time deposits		3,034,443				3,034,443
Money market fund		4,854,278		4,854,278

Short-term investments
Held-to-maturity investments
Fixed-rate investments		17,086,252				17,086,252
Long-term investments
Fixed-rate held-to-maturity investments		514,614				514,614
Long-term notes payable		9,420,285		9,420,285

*Fair value measurement*
Recurring
Short-term investments
Available-for-sale investments
Fixed-rate debt investments		3,514,399				3,514,399
Adjustable-rate debt investments		17,073				17,073
Non-recurring
Long-term investments		—						—		(169,180	)

Total assets measured at fair value		3,531,472		—		3,531,472		—		(169,180	)

The Company has no assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the year ended December 31, 2012.

As of December 31, 2012, certain cost method investments (Note 4) were measured using significant unobservable inputs (Level 3) and written down from their respective carrying value to fair value of nil, with impairment charges incurred and recorded in earnings for the year then ended.


					Fair value measurement or disclosure at December 31, 2013 using
	Total fair value at December 31, 2013				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			US$
	(In thousands)
*Fair value disclosure* *(Notes 2 and 4)*
Cash equivalents
Time deposits		2,955,924		488,284				2,955,924
Money market fund		689,254		113,857		689,254
Short-term investments
Held-to-maturity investments
Fixed-rate investments		19,370,067		3,199,707				19,370,067
Long-term notes payable		14,797,937		2,444,445		14,797,937

Fair value measurement
Recurring
Short-term investments
Available-for-sale investments
Fixed-rate debt investments		7,627,958		1,260,049				7,627,958
Adjustable-rate debt investments		514,433		84,978				514,433
Equity investment		1,253,120		207,001		1,253,120
Non-recurring
Long-term investments		—		—						—		(17,521	)		(2,894	)
Fixed assets		—		—						—		(2,057	)		(340	)
Intangible assets		—		—						—		(4,619	)		(763	)

Total assets measured at fair value		9,395,511		1,552,028		1,253,120		8,142,391		—		(24,197	)		(3,997	)

The Company has no assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the year ended December 31, 2013.

As of December 31, 2013, certain fixed assets (Note 7), intangible assets (Note 8), cost method investments (Note 4) and equity method investments (Note 4) were measured using significant unobservable inputs (Level 3) and written down from their respective carrying value to fair value of nil, with impairment charges incurred and recorded in earnings for the year then ended.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References+ Details

Subsequent Events

12 Months Ended

Dec. 31, 2013

Subsequent Events [Abstract]

Subsequent Events

22.

SUBSEQUENT EVENTS

The Company completed several acquisitions with a total cash consideration of RMB388.58 million (US$64.19 million) subsequent to December 31, 2013. The acquired businesses are related to various vertical websites and mobile applications services. These acquisitions will provide more attractive services to users and are considered supplementary to the existing online marketing services. These acquisitions are immaterial, both individually and in aggregate.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Principles of Consolidation

Principles of Consolidation

Use of Estimates

Use of Estimates

Foreign Currency

Foreign Currency

Segment Reporting

Segment Reporting

Business Combinations

Business Combinations

Cash and Cash Equivalents

Cash and Cash Equivalents

Cash and cash equivalents

Restricted cash

Accounts Receivable

Accounts Receivable

Receivables from Online Payment Agencies

Receivables from Online Payment Agencies

Investments

Investments

Short-term investments

Long-term investments

The Company’s long-term investments consist of cost method investments, equity method investments and held-to-maturity investments with original and remaining maturities of greater than 12 months.

Long-term held-to-maturity investments are measured in the same manner as short-term held-to-maturity investments.

Fair Value Measurements of Financial Instruments

Fair Value Measurements of Financial Instruments

Research, Development and Computer Software

Research, Development and Computer Software

Capitalization of software developed for internal use

Research and development expenses

Fixed Assets

Fixed Assets


Office building		- 45 years
Office building related facility, machinery and equipment		- 15 years
Computer equipment		- 3 or 5 years
Office equipment		- 3 or 5 years
Vehicles		- 5 years
Leasehold improvements		- over the shorter of lease terms or estimated useful lives of the assets

Fixed assets have no estimated residual value except for the office building and its related facility, machinery and equipment, which have an estimated residual value of 4% of the cost.

Goodwill and Intangible Assets

Goodwill and Intangible Assets

Goodwill

Intangible assets

Intangible assets have weighted average economic lives from the date of purchase as follows:


Land use rights		- 50 years
Customer relationships		- 5.5 years
Software		- 4.3 years
Trademarks		- 10.0 years
User list		- 3.4 years
Licensed copyrights of video contents		- 2.7 years
Others		- 5.9 years

Impairment of Long-Lived Assets Other Than Goodwill

Impairment of Long-Lived Assets Other Than Goodwill

Revenue Recognition

Revenue Recognition

The Company recognizes revenue based on the following principles:

(1) Click-through based online marketing services

(2) Other performance-based online marketing services

(3) Time-based online advertising services

(4) Online game services and other revenue sharing services

(5) Online marketing services involving Baidu Union

(6) Group buying services

(7) Barter transactions

•

The date at which the Company’s performance necessary to earn the equity instruments is completed.

(8) Other revenue recognition related policies

Cost of Revenues

Cost of Revenues

Advertising Expenses

Advertising Expenses

Government Subsidies

Government Subsidies

Leases

Leases

Income Taxes

Income Taxes

Share-based Compensation

Share-based Compensation

Earnings Per Share ("EPS")

Earnings Per Share (“EPS”)

Contingencies

Contingencies

Concentration of Risks

Concentration of Risks

Concentration of credit risk

Business and economic risks

No customer or any Baidu Union member generated greater than 10% of total revenues in any of the periods presented.

The Company’s operations could be adversely affected by significant political, economic and social uncertainties in the PRC.

Currency convertibility risk

Foreign currency exchange rate risk

Derivative Instruments

Derivative Instruments

Guarantees

Guarantees

Organization, Consolidation and Presentation of Financial Statements (Tables)

12 Months Ended

Dec. 31, 2013

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Assets, Liabilities and Results of Operations of VIEs and Their Subsidiaries Included in Company's Consolidated Balance Sheets and Statements of Comprehensive Income


	As of December 31,
	2012		2013		2013
	RMB		RMB		US$
	(In thousands)
Assets
Current
Cash and cash equivalents		863,998		1,510,320		249,487
Accounts receivable, net		1,200,950		1,373,443		226,877
Others		651,334		1,607,462		265,534

		2,716,282		4,491,225		741,898
Non-current
Fixed assets, net		1,043,729		1,350,852		223,145
Others		472,178		1,301,383		214,973

		1,515,907		2,652,235		438,118

Total		4,232,189		7,143,460		1,180,016


Third-party liabilities
Current
Accounts payable and accrued liabilities		1,176,724		2,944,821		486,450
Customer advances and deposits		582,033		801,626		132,419
Others		155,774		284,729		47,034

		1,914,531		4,031,176		665,903
Non-current		258,319		975,793		161,190

Total		2,172,850		5,006,969		827,093

Inter-company liabilities
Inter-company payable to subsidiaries for technology consulting and service fees		1,229,919		1,578,759		260,792
Others		217,080		510,821		84,382

Total		1,446,999		2,089,580		345,174


	For the years ended December 31,
	2011		2012		2013			2013
	RMB		RMB		RMB			US$
	(In thousands)
Total revenues		4,205,327		6,429,099		9,040,058			1,493,311
Net income (loss)		119,294		143,626		(248,664	)		(41,076	)

- Definition

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

+ References+ Details

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Estimated Useful lives of Fixed Assets


Office building		- 45 years
Office building related facility, machinery and equipment		- 15 years
Computer equipment		- 3 or 5 years
Office equipment		- 3 or 5 years
Vehicles		- 5 years
Leasehold improvements		- over the shorter of lease terms or estimated useful lives of the assets

Intangible Assets, Weighted Average Useful Lives from Date of Purchase

Intangible assets have weighted average economic lives from the date of purchase as follows:


Land use rights		- 50 years
Customer relationships		- 5.5 years
Software		- 4.3 years
Trademarks		- 10.0 years
User list		- 3.4 years
Licensed copyrights of video contents		- 2.7 years
Others		- 5.9 years

Business Combinations (Tables)

12 Months Ended

Dec. 31, 2013

91 Wireless

Summary of Estimated Fair Values of Assets Acquired, Liabilities Assumed and Noncontrolling Interest

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed as of October 1, 2013, the date of acquisition:


	RMB			US$
	(In thousands)

Purchase consideration		11,196,235			1,849,486

Net assets acquired, excluding intangible assets and the related deferred tax liabilities		483,341			79,842
Intangible assets, net		1,146,300			189,355
Deferred tax liabilities, noncurrent		(278,346	)		(45,979	)
Goodwill		9,844,940			1,626,268

Pro Forma Consolidated Statements of Comprehensive Income

Pro forma consolidated statements of comprehensive income

For the years ended December 31,

2012

2013

RMB

US$

(In thousands)

Revenue

22,611,444

32,578,828

5,381,639

Net income attributable to Baidu, Inc.

10,285,828

10,557,846

1,744,032

Other Business Acquisition

Summary of Estimated Fair Values of Assets Acquired, Liabilities Assumed and Noncontrolling Interest

The following table summarizes the estimated aggregate fair values of the assets acquired, liabilities assumed and the noncontrolling interests as of the respective dates of acquisition:


	RMB			US$
	(In thousands)

Purchase consideration		3,865,378			638,514

Net assets acquired, excluding intangible assets and the related deferred tax liabilities		467,159			77,169
Intangible assets, net		796,415			131,558
Deferred tax liabilities, noncurrent		(112,233	)		(18,540	)
Noncontrolling interests		(427,813	)		(70,670	)
Goodwill		3,141,850			518,997

Business Acquisitions 2012

Summary of Estimated Fair Values of Assets Acquired, Liabilities Assumed and Noncontrolling Interest

The following table summarizes the estimated aggregate fair values of the assets acquired, liabilities assumed and the noncontrolling interests as of the respective date of acquisition:


	RMB
	(In thousands)

Purchase consideration		1,190,717

Net assets acquired, excluding intangible assets and the related deferred tax liabilities		91,095
Intangible assets, net		664,380
Deferred tax liabilities, noncurrent		(72,222	)
Noncontrolling interests		(32,507	)
Redeemable noncontrolling interests		(100,101	)
Pre-existing equity method investments		(817,951	)
Goodwill		1,458,023

Qunar

Summary of Estimated Fair Values of Assets Acquired, Liabilities Assumed and Noncontrolling Interest

The following table summarizes the estimated fair values of the assets acquired, liabilities assumed and the noncontrolling interests as of July 20, 2011, the date of acquisition:


	RMB
	(In thousands)

Purchase consideration		1,939,569

Net assets acquired, excluding intangible assets and the related deferred tax liabilities		115,515
Intangible assets, net		711,570
Deferred tax liabilities, noncurrent		(136,856	)
Noncontrolling interests		(102,922	)
Redeemable noncontrolling interests		(942,004	)
Goodwill		2,294,266

Investments (Tables)

12 Months Ended

Dec. 31, 2013

Investments Debt And Equity Securities [Abstract]

Investments Classified as Held-to-Maturity Securities and Available-for-Sale Securities

Investments classified as held-to-maturity investments and available-for-sale investments as of December 31, 2012 and 2013 were as follows:

As of December 31, 2012

Amortized
cost

Gross un-
recognized
holding gains

Gross
unrecognized
holding losses

Gross
unrealized
gains

Fair value

RMB

(In thousands)

Short-term investments:

Held-to-maturity investments

Fixed-rate investments

17,072,751

30,886

(17,385

)

17,086,252

Available-for-sale investments

Fixed-rate debt investments

3,500,945

13,454

3,514,399

Adjustable-rate debt investments

17,073

—

17,073

Long-term investments:

Fixed-rate held-to-maturity investments

513,728

886

—

514,614


	As of December 31, 2013
	Amortized cost		Gross un- recognized holding gains		Gross unrecognized holding losses			Gross unrealized gains		Fair value		Fair value
	RMB		RMB		RMB			RMB		RMB		US$
	(In thousands)
Short-term investments:
Held-to-maturity investments
Fixed-rate investments		19,339,250		51,897		(21,080	)				19,370,067		3,199,707
Available-for-sale investments
Fixed-rate debt investments		7,603,087							24,871		7,627,958		1,260,049
Adjustable-rate debt investments		514,433							—		514,433		84,978
Equity investment		604,878							648,242		1,253,120		207,001

- Definition

The entire disclosure for investments in certain debt and equity securities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27290-111563

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27357-111563

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-Glossary Debt Security

-URI http://asc.fasb.org/extlink&oid=6509901

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 30

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6379141&loc=d3e15032-111544

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27232-111563

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 320

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27161-111563

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

-Paragraph 10

-URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27405-111563

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-Glossary Equity Security

-URI http://asc.fasb.org/extlink&oid=6511694

+ Details

Accounts Receivable (Tables)

12 Months Ended

Dec. 31, 2013

Receivables [Abstract]

Schedule of Accounts Receivable


	As of December 31,
	2012			2013			2013
	RMB			RMB			US$
	(In thousands)
Accounts receivable		1,259,251			2,264,660			374,095
Allowance for doubtful accounts		(5,768	)		(43,814	)		(7,237	)

		1,253,483			2,220,846			366,858

Movements in Allowance for Doubtful Accounts Balance

The movements in the allowance for doubtful accounts were as follows:


	2011		2012			2013		2013
	RMB		RMB			RMB		US$
	(In thousands)
Balance as of January 1		2,223		5,806			5,768		953
Amounts charged to (credited against) costs and expenses		3,583		(38	)		38,046		6,284

Balance as of December 31		5,806		5,768			43,814		7,237

Other Current Assets (Tables)

12 Months Ended

Dec. 31, 2013

Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]

Other Current Assets


	As of December 31,
	2012		2013		2013
	RMB		RMB		US$
	(In thousands)
Prepaid expenses		143,180		217,918		35,997
Advances to suppliers		107,024		539,608		89,137
Tax prepayments		727		266,630		44,044
Receivables from online payment agencies and others		129,476		811,109		133,985

		380,407		1,835,265		303,163

Fixed Assets (Tables)

12 Months Ended

Dec. 31, 2013

Property Plant And Equipment [Abstract]

Fixed Assets


	As of December 31,
	2012			2013			2013
	RMB			RMB			US$
	(In thousands)
Computer equipment		4,973,104			6,562,127			1,083,986
Office building		911,482			911,482			150,566
Office building related facility, machinery and equipment		156,240			158,174			26,128
Vehicles		7,519			14,996			2,477
Office equipment		212,368			242,065			39,986
Leasehold improvements		193,751			234,180			38,684
Construction in progress		148,717			1,199,086			198,076

		6,603,181			9,322,110			1,539,903
Accumulated depreciation		(2,715,304	)		(3,951,842	)		(652,798	)

		3,887,877			5,370,268			887,105

Goodwill and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2013

Goodwill And Intangible Assets Disclosure [Abstract]

Changes in Carrying Amount of Goodwill

The changes in the carrying amount of goodwill were as follows:


	2011			2012			2013			2013
	RMB			RMB			RMB			US$
	(In thousands)
Balance as of January 1		63,686			2,419,542			3,877,564			640,528
Goodwill acquired		2,468,874			1,458,023			12,986,790			2,145,265
Impairment losses		(113,011	)		—			—			—
Foreign currency translation adjustment		(7	)		(1	)		(4	)		(1	)

Balance as of December 31		2,419,542			3,877,564			16,864,350			2,785,792

Finite-Lived Intangible Assets

Finite-lived intangible assets


	As of December 31, 2012
	Gross carrying value		Accumulated amortization			Net carrying value
	RMB		RMB			RMB
	(In thousands)
Land use right		298,600		(16,498	)		282,102
Customer relationships		307,104		(64,420	)		242,684
Software		212,848		(75,131	)		137,717
Trademarks		320,527		(46,639	)		273,888
User list		233,570		(78,205	)		155,365
Licensed copyrights of video contents		411,666		(79,842	)		331,824
Others		181,250		(27,575	)		153,675

		1,965,565		(388,310	)		1,577,255


	As of December 31, 2013
	Gross carrying value		Accumulated amortization			Net carrying value		Net carrying value
	RMB		RMB			RMB		US$
	(In thousands)
Land use right		519,474		(26,968	)		492,506		81,356
Customer relationships		682,715		(144,451	)		538,264		88,915
Software		478,909		(152,711	)		326,198		53,884
Trademarks		821,338		(97,122	)		724,216		119,632
User list		789,975		(219,377	)		570,598		94,256
Licensed copyrights of video contents		1,012,534		(469,787	)		542,747		89,655
Others		496,439		(71,063	)		425,376		70,267

		4,801,384		(1,181,479	)		3,619,905		597,965

Estimated Amortization Expense Relating to Existing Intangible Assets with Finite Lives

Estimated amortization expense relating to the existing intangible assets with finite lives for each of the next five years is as follows:


	RMB		US$
	(In thousands)
For the years ending December 31,
2014		1,058,658		174,878
2015		733,064		121,094
2016		512,956		84,734
2017		240,070		39,657
2018		194,715		32,165

Indefinite-Lived Intangible Assets

Indefinite-lived intangible assets


	As of December 31,
	2012		2013		2013
	RMB		RMB		US$
	(In thousands)
Domain names		9,360		9,360		1,546
Trademarks		1,050		1,050		174

		10,410		10,410		1,720

Accounts Payable and Accrued Liabilities (Tables)

12 Months Ended

Dec. 31, 2013

Payables And Accruals [Abstract]

Accounts Payable and Accrued Liabilities


	As of December 31,
	2012		2013		2013
	RMB		RMB		US$
	(In thousands)
Accrued payroll and welfare		407,681		759,952		125,535
Accrued operating expenses		973,039		2,279,812		376,598
Tax payable		425,320		428,801		70,833
Interest payable		32,273		108,554		17,932
Distributors’ deposits		68,917		76,925		12,707
Purchase of fixed assets and spare parts		429,520		966,585		159,668
Traffic acquisition costs		366,993		640,643		105,827
Bandwidth costs		180,053		433,647		71,633
Content acquisition costs		236,232		481,461		79,532
Fund collected on behalf of service providers		132,320		370,548		61,210
Payable for business acquisitions		318,050		29,902		4,939
Payable to group-buying merchants		—		229,693		37,943
Others		236,438		555,615		91,782

		3,806,836		7,362,138		1,216,139

Notes Payable (Tables)

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Long Term Loans Principal Repayments


	RMB		US$
	(In thousands)
For the years ending December 31,
2014		343,608		56,760
2015		2,118,795		350,000
2016		—		—
2017		4,540,275		750,000
2018		6,053,700		1,000,000
Thereafter		4,540,275		750,000

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Income (Loss) Before Income Taxes

The Company had minimal operations in jurisdictions other than the PRC. Income (loss) before income taxes consists of:


	For the years ended December 31,
	2011			2012			2013			2013
	RMB			RMB			RMB			US$
	(In thousands)
PRC		8,217,522			12,537,331			13,815,469			2,282,153
Non-PRC		(408,343	)		(571,894	)		(1,630,453	)		(269,332	)

		7,809,179			11,965,437			12,185,016			2,012,821

Components of Income Tax

Income taxes consist of:


	For the years ended December 31,
	2011			2012			2013			2013
	RMB			RMB			RMB			US$
	(In thousands)
Current income tax		1,337,469			1,888,378			2,006,980			331,530
Income tax refund due to reduced tax rate		(83,907	)		(255,189	)		(508,686	)		(84,029	)
Adjustments of deferred tax assets due to reduced tax rates		18,216			—			21,573			3,564
Deferred income tax (benefit) expense		(82,917	)		(59,030	)		309,063			51,053

		1,188,861			1,574,159			1,828,930			302,118

Reconciliation of Tax Computed By Applying Respective Statutory Income Tax Rate to Effective Income Tax Rate

The reconciliation of tax computed by applying aforementioned respective statutory income tax rate to pre-tax income is as follows:


	For the years ended December 31,
	2011			2012			2013			2013
	RMB			RMB			RMB			US$
	(In thousands, except for per share data)

Expected taxation at PRC EIT statutory rate		1,952,295			2,991,359			3,046,254			503,205
Effect of differing tax rates in different jurisdictions		43,260			138,931			312,938			51,694
Permanent differences - non-taxable income		(2,804	)		(58,157	)		(69,673	)		(11,509	)
Permanent differences - non-deductible expenses		9,989			58,201			168,735			27,872
Tax incentives relating to research and development expenditures		(105,966	)		(154,977	)		(318,652	)		(52,638	)
Effect of tax holidays inside PRC		(715,897	)		(1,489,331	)		(2,131,233	)		(352,054	)
Over-accrued EIT for previous years		(66,960	)		(15,084	)		(32,982	)		(5,448	)
Withholding tax on PRC subsidiaries’ undistributed earnings		—			—			560,243			92,546
Addition to valuation allowance		74,944			103,217			293,300			48,450

Taxation for the year		1,188,861			1,574,159			1,828,930			302,118

Effective tax rate		15.22	%		13.16	%		15.01	%		15.01	%
Effect of tax holidays inside PRC on basic earnings per Class A and Class B ordinary share		20.52			42.63			60.92			10.06

Tax Effects of Temporary Differences that Give Rise to Deferred Tax Balances

The tax effects of temporary differences that give rise to the deferred tax balances at December 31, 2012 and 2013 are as follows:


	As of December 31,
	2012			2013			2013
	RMB			RMB			US$
	(In thousands)
Provision for doubtful receivables		1,655			10,877			1,797
Fixed assets depreciation		13,367			28,785			4,755
Net operating loss carry-forward		333,397			580,963			95,968
Accrued expenses, payroll and others		214,211			479,446			79,199

Deferred tax assets		562,630			1,100,071			181,719
Valuation allowance		(349,012	)		(715,287	)		(118,157	)

Deferred tax assets, net		213,618			384,784			63,562


	As of December 31,
	2012		2013		2013
	RMB		RMB		US$
	(In thousands)
Long-lived assets arising from acquisitions		289,482		619,550		102,342
Withholding tax on PRC subsidiaries’ undistributed earnings		—		580,720		95,928

Deferred tax liabilities		289,482		1,200,270		198,270

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2013

Commitments And Contingencies Disclosure [Abstract]

Future Minimum Payments Under Non-cancelable Operating Leases with Initial Terms of One-Year or More

Future minimum payments under non-cancelable operating leases with initial terms of one-year or more consist of the following as of December 31, 2013:


	RMB		US$
	(In thousands)
2014		2,208,713		364,853
2015		1,134,126		187,344
2016		676,188		111,698
2017		450,928		74,488
2018		326,855		53,993
Thereafter		185,272		30,605

		4,982,082		822,981

Future Minimum Lease Payments For Non Cancelable Licensing Agreements

Future minimum payments under non-cancelable licensing agreements consist of the following as of December 31, 2013:


	RMB		US$
	(In thousands)
2014		476,789		78,760
2015		55,841		9,224
2016 and thereafter		—		—

		532,630		87,984

- Definition

Tabular disclosure of a lessee's leasing arrangements including: (1) the basis on which contingent rental payments are determined, (2) the existence and terms of renewal or purchase options and escalation clauses, (3) restrictions imposed by lease arrangements, such as those concerning dividends, additional debt, and further leasing, (4) rent holidays, rent concessions, or leasehold improvement incentives and unusual provisions or conditions. Disclosure may also include the specific period used to amortize material leasehold improvements made at the inception of the lease or during the lease term. Additionally, for operating leases having initial or remaining noncancelable lease terms in excess of one year: (a) future minimum rental payments required as of the date of the latest balance sheet presented, in the aggregate and for each of the five succeeding fiscal years, (b) the total of minimum rentals to be received in the future under noncancelable subleases as of the date of the latest balance sheet presented, and (c) for all operating leases, rental expense for each period for which an income statement is presented, with separate amounts for minimum rentals, contingent rentals, and sublease rentals. Rental payments under leases with terms of a month or less that were not renewed need not be included.

+ References+ Details

Redeemable Noncontrolling Interests (Tables)

12 Months Ended

Dec. 31, 2013

Temporary Equity Disclosure [Abstract]

Summary of Redeemable Noncontrolling Interest


	2011			2012			2013
	RMB			RMB			RMB			US$
	(In thousands)
Balance as of January 1		—			935,978			1,033,283			170,686
Business combination		942,004			100,101			—			—
Net losses		(10,284	)		(55,804	)		(61,857	)		(10,218	)
Other comprehensive losses		(995	)		(690	)		(55,420	)		(9,155	)
Exercise of share-based awards		—			—			464			77
Share-based compensation		1,992			5,566			11,259			1,860
Issuance of subsidiary shares		3,261			25,989			51,368			8,485
Accretion of redeemable noncontrolling interests		—			22,143			31,799			5,253
Acquisition of subsidiaries’ redeemable shares from noncontrolling shareholders (1)		—			—			(121,962	)		(20,147	)
Reclassification of redeemable noncontrolling interests (2)		—			—			(888,934	)		(146,841	)

Balance as of December 31		935,978			1,033,283			—			—

(1)

(2)

Shareholders' Equity (Tables)

12 Months Ended

Dec. 31, 2013

Equity [Abstract]

Retained Earnings

The reserves are not allowed to be transferred to the Company in terms of cash dividends, loans or advances, nor are they allowed for distribution except under liquidation.


	As of December 31,
	2012		2013		2013
	RMB		RMB		US$
	(In thousands)

PRC statutory reserve funds		277,812		321,206		53,059
Unreserved retained earnings		23,760,407		34,204,180		5,650,128

Total retained earnings		24,038,219		34,525,386		5,703,187

Changes in Accumulated Other Comprehensive Income (Loss) by Component, Net of Tax

The changes in accumulated other comprehensive income (loss) by component, net of tax, are as follows:


	Foreign currency translation adjustment			Unrealized gains on available- for-sale investments			Total
	RMB			RMB			RMB
	(In thousands)
Balance at December 31, 2012		(89,714	)		11,436			(78,278	)

Other comprehensive income before reclassification		190,322			730,504			920,826
Amounts reclassified from accumulated other comprehensive income		—			(62,132	)		(62,132	)

Net current-period other comprehensive income		190,322			668,372			858,694
Other comprehensive loss attribute to noncontrolling interests		62,680			—			62,680

Balance at December 31, 2013		163,288			679,808			843,096

Balance at December 31, 2013, in US$		26,973			112,296			139,270

Tax Effect Allocated to Each Component of Other Comprehensive Income

The following table sets forth the tax effect allocated to each component of other comprehensive income for the year ended December 31, 2013:


	Tax effect
	RMB			US$
	(In thousands)
Unrealized gains on available-for-sale investments
Unrealized holding gains during the year		(1,157	)		(191	)
Reclassified for gains realized		—			—

Net unrealized gains		(1,157	)		(191	)
Foreign currency translation adjustment		—			—

Other comprehensive income (loss)		(1,157	)		(191	)

Earnings Per Share ("EPS") (Tables)

12 Months Ended

Dec. 31, 2013

Earnings Per Share [Abstract]

Reconciliation of Net Income to Numerator for Computation of Basic and Diluted Net Income per Share


	For the years ended December 31,
	2011		2012			2013			2013
	RMB		RMB			RMB			US$
	(In thousands)
Net income attributable to Baidu, Inc.		6,638,637		10,456,028			10,518,966			1,737,609
Adjustments to the carrying amount of redeemable noncontrolling interests		—		(22,143	)		(31,799	)		(5,253	)

Numerator for EPS computation		6,638,637		10,433,885			10,487,167			1,732,356

Computation of Basic and Diluted Net Income Attribtable to Baidu, Inc. Per Share for Class A and Class B Ordinary Shares

The following table sets forth the computation of basic and diluted net income attributable to Baidu, Inc. per share for Class A and Class B ordinary shares.


	For the years ended December 31,
	2011				2012				2013
	Class A		Class B		Class A		Class B		Class A		Class A		Class B		Class B
	RMB		RMB		RMB		RMB		RMB		US$		RMB		US$
	(In thousands, except for number of shares, per share and per ADS data)
Earnings per share – basic:
Numerator
Allocation of net income attributable to Baidu, Inc.		5,153,755		1,484,882		8,106,219		2,327,666		8,175,647		1,350,520		2,311,520		381,836
Denominator
Weighted average ordinary shares outstanding		27,086,098		7,803,952		27,145,208		7,794,630		27,274,769		27,274,769		7,711,459		7,711,459

Denominator used for earnings per share		27,086,098		7,803,952		27,145,208		7,794,630		27,274,769		27,274,769		7,711,459		7,711,459
Earnings per share – basic		190.27		190.27		298.62		298.62		299.75		49.52		299.75		49.52


Earnings per share – diluted:
Numerator
Allocation of net income attributable to Baidu, Inc. for diluted computation		5,156,846		1,481,791		8,108,856		2,325,029		8,178,954		1,351,066		2,308,213		381,290
Reallocation of net income attributable to Baidu, Inc. as a result of conversion of Class B to Class A shares		1,481,791		—		2,325,029		—		2,308,213		381,290		—		—

Allocation of net income attributable to Baidu, Inc.		6,638,637		1,481,791		10,433,885		2,325,029		10,487,167		1,732,356		2,308,213		381,290
Denominator
Weighted average ordinary shares outstanding		27,086,098		7,803,952		27,145,208		7,794,630		27,274,769		27,274,769		7,711,459		7,711,459
Conversion of Class B to Class A ordinary shares		7,803,952		—		7,794,630		—		7,711,459		7,711,459		—		—
Share-based awards		72,781		—		39,621		—		50,118		50,118		—		—

Denominator used for earnings per share		34,962,831		7,803,952		34,979,459		7,794,630		35,036,346		35,036,346		7,711,459		7,711,459
Earnings per share – diluted		189.88		189.88		298.29		298.29		299.32		49.44		299.32		49.44


Earnings per ADS:
Denominator used for earnings per ADS – basic		270,860,980				271,452,080				272,747,690		272,747,690
Denominator used for earnings per ADS –diluted		349,628,310				349,794,590				350,363,460		350,363,460
Earnings per ADS – basic		19.03				29.86				29.98		4.95

Earnings per ADS – diluted		18.99				29.83				29.93		4.94

Share-Based Awards Plan (Tables)

12 Months Ended

Dec. 31, 2013

Total Share-Based Compensation Cost Recognized

The following table summarizes the total compensation cost recognized by the Group:


	For the years ended December 31,
	2011		2012		2013		2013
	RMB		RMB		RMB		US$
	(In thousands)

Expensed as cost of revenues		7,527		10,105		23,976		3,961
Expensed as selling, general and administrative		50,012		54,512		164,704		27,207
Expensed as research and development		94,489		147,692		326,047		53,859
Capitalized as part of internal-used software		1,700		1,944		229		38

Baidu, Inc.

Option Activity

The following table summarizes the option activity for the year ended December 31, 2013:


	Number of shares			Weighted average exercise price (US$)		Weighted average remaining contractual life (Years)		Aggregate intrinsic value (US$ in thousands)
Share options
Outstanding, December 31, 2012		209,338			1,013.10		4.29		16,264
Granted		93,079			950.60
Exercised		(29,658	)		913.40
Forfeited/Cancelled		(40,187	)		769.62
Outstanding, December 31, 2013		232,572			1042.90		8.62		171,156
Vested and expected to vest at December 31, 2013		199,093			1036.60		8.58		147,764
Exercisable at December 31, 2013		44,699			859.40		7.48		41,095

Assumptions Used to Estimate Fair Values of Share Options Granted

The following table presents the assumptions used to estimate the fair values of the share options granted in the years presented:

2011

2012

2013

Risk-free interest rate

0.31%~1.03%

0.35%~0.43%

0.40%~1.35%

Dividend yield

—

Expected volatility range

48.20%~61.58%

43.60%~44.72%

42.33%~44.17%

Weighted average expected volatility

58.27%

43.75%

43.33%

Expected life (in years)

2.66~3.00

2.67~3.08

3.08~4.57

Restricted Shares Activity

Restricted shares activity for the year ended December 31, 2013 was as follows:


	Number of shares			Weighted average grant date fair value (US$)
Restricted shares
Unvested, December 31, 2012		114,816			1,164.10
Granted		87,123			1,137.00
Vested		(35,005	)		1,166.70
Forfeited		(20,424	)		1,134.80
Unvested, December 31, 2013		146,510			1,151.40

Segment Reporting (Tables)

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Schedule of Revenues and Long-Lived Assets, by Geographical Areas

The following table sets forth revenues by geographic area:

For the years ended December 31,

2011

2012

2013

RMB

US$

(In thousands)

Revenues:

PRC

14,444,636

22,198,685

31,875,202

5,265,408

Non-PRC

56,150

107,341

68,722

11,352

The following table sets forth long-lived assets by geographic area:

As of December 31,

2012

2013

RMB

US$

(In thousands)

Long-lived assets:

PRC

3,862,045

5,355,157

884,609

Non-PRC

117,989

56,143

9,274

Fair Value Measurement (Tables)

12 Months Ended

Dec. 31, 2013

Fair Value Disclosures [Abstract]

Fair Value Disclosure and Measurement

Assets and liabilities measured or disclosed at fair value are summarized below:


			Fair value measurement or disclosure at December 31, 2012 using
	Total fair value at December 31, 2012		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
	(In thousands)
*Fair value disclosure (Notes 2 and 4)*
Cash equivalents
Time deposits		3,034,443				3,034,443
Money market fund		4,854,278		4,854,278

Short-term investments
Held-to-maturity investments
Fixed-rate investments		17,086,252				17,086,252
Long-term investments
Fixed-rate held-to-maturity investments		514,614				514,614
Long-term notes payable		9,420,285		9,420,285

*Fair value measurement*
Recurring
Short-term investments
Available-for-sale investments
Fixed-rate debt investments		3,514,399				3,514,399
Adjustable-rate debt investments		17,073				17,073
Non-recurring
Long-term investments		—						—		(169,180	)

Total assets measured at fair value		3,531,472		—		3,531,472		—		(169,180	)


					Fair value measurement or disclosure at December 31, 2013 using
	Total fair value at December 31, 2013				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			US$
	(In thousands)
*Fair value disclosure* *(Notes 2 and 4)*
Cash equivalents
Time deposits		2,955,924		488,284				2,955,924
Money market fund		689,254		113,857		689,254
Short-term investments
Held-to-maturity investments
Fixed-rate investments		19,370,067		3,199,707				19,370,067
Long-term notes payable		14,797,937		2,444,445		14,797,937

Fair value measurement
Recurring
Short-term investments
Available-for-sale investments
Fixed-rate debt investments		7,627,958		1,260,049				7,627,958
Adjustable-rate debt investments		514,433		84,978				514,433
Equity investment		1,253,120		207,001		1,253,120
Non-recurring
Long-term investments		—		—						—		(17,521	)		(2,894	)
Fixed assets		—		—						—		(2,057	)		(340	)
Intangible assets		—		—						—		(4,619	)		(763	)

Total assets measured at fair value		9,395,511		1,552,028		1,253,120		8,142,391		—		(24,197	)		(3,997	)

Organization, Consolidation and Presentation of Financial Statements - Additional Information (Detail) In Millions, unless otherwise specified	1 Months Ended		12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2013 Baidu Netcom CNY	Dec. 31, 2013 Beijing Perusal CNY	Dec. 31, 2013 Beijing Perusal Trademark License Agreement Domain Name License Agreement And Web Layout Copyright License Agreement	Dec. 31, 2013 Baidu Pay CNY	Dec. 31, 2013 Baidu Pay Trademark License Agreement Domain Name License Agreement And Web Layout Copyright License Agreement
Variable Interest Entity [Line Items]
Interest-free loans provided by a subsidiary of the entity to the shareholders of its variable interest entities			100.0	10.0		9.0
Term of License Agreements					5 years		5 years
Equity pledge agreement expiration period			2 years	2 years		2 years
Net assets of VIEs (in which the Company has no legal ownership)	$ 7.75	46.91
Creditors of the VIEs'third-party liabilities with no recourse to the general credit of the primary beneficiaries	No	No
Exchange rate used for conversion of financial statements from RMB to US dollar	6.0537	6.0537

Assets, Liabilities and Results of Operations of VIEs and Their Subsidiaries Included in Company's Consolidated Balance Sheets and Statements of Comprehensive Income (Detail) In Thousands, unless otherwise specified	12 Months Ended						12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2012 USD ($)	Dec. 31, 2010 CNY	Dec. 31, 2013 Variable Interest Entity, Primary Beneficiary USD ($)	Dec. 31, 2013 Variable Interest Entity, Primary Beneficiary CNY	Dec. 31, 2012 Variable Interest Entity, Primary Beneficiary CNY	Dec. 31, 2011 Variable Interest Entity, Primary Beneficiary CNY	Dec. 31, 2013 Variable Interest Entity, Primary Beneficiary Third-party Liabilities USD ($)	Dec. 31, 2013 Variable Interest Entity, Primary Beneficiary Third-party Liabilities CNY	Dec. 31, 2012 Variable Interest Entity, Primary Beneficiary Third-party Liabilities CNY	Dec. 31, 2013 Variable Interest Entity, Primary Beneficiary Inter-company Liabilities USD ($)	Dec. 31, 2013 Variable Interest Entity, Primary Beneficiary Inter-company Liabilities CNY	Dec. 31, 2012 Variable Interest Entity, Primary Beneficiary Inter-company Liabilities CNY
Assets
Cash and cash equivalents	$ 1,600,971	9,691,797	11,880,632	4,127,482	$ 1,962,541	7,781,976	$ 249,487	1,510,320	863,998
Accounts receivable, net	366,858	2,220,846	1,253,483				226,877	1,373,443	1,200,950
Others							265,534	1,607,462	651,334
Total current assets	7,107,908	43,029,150	34,674,089				741,898	4,491,225	2,716,282
Fixed assets, net	887,105	5,370,268	3,887,877				223,145	1,350,852	1,043,729
Others							214,973	1,301,383	472,178
Total non-current assets	4,618,108	27,956,638	10,994,801				438,118	2,652,235	1,515,907
Total	11,726,016	70,985,788	45,668,890				1,180,016	7,143,460	4,232,189
Inter-company liabilities
Inter-company payable to subsidiaries for technology consulting and service fees														260,792	1,578,759	1,229,919
Others														84,382	510,821	217,080
Total	5,008,596	30,320,538	18,453,765								827,093	5,006,969	2,172,850	345,174	2,089,580	1,446,999
Third-party liabilities
Accounts payable and accrued liabilities	1,216,139	7,362,138	3,806,836								486,450	2,944,821	1,176,724
Customer advances and deposits	491,909	2,977,872	2,067,586								132,419	801,626	582,033
Others											47,034	284,729	155,774
Total current liabilities	1,822,493	11,032,826	8,236,529				665,903	4,031,176	1,914,531		665,903	4,031,176	1,914,531
Non-current	3,186,103	19,287,712	10,217,236				161,190	975,793	258,319		161,190	975,793	258,319
Total	5,008,596	30,320,538	18,453,765								827,093	5,006,969	2,172,850	345,174	2,089,580	1,446,999
Total revenues	5,276,760	31,943,924	22,306,026	14,500,786			1,493,311	9,040,058	6,429,099	4,205,327
Net income (loss)	$ 1,710,703	10,356,086	10,391,278	6,620,318			$ (41,076)	(248,664)	143,626	119,294

Summary of Significant Accounting Policies - Additional Information (Detail)	12 Months Ended								12 Months Ended					12 Months Ended
	Dec. 31, 2013 USD ($) Segment	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2012 USD ($)	Dec. 31, 2010 CNY	Dec. 31, 2013 Online Payment Agencies CNY	Dec. 31, 2012 Online Payment Agencies CNY	Dec. 31, 2013 Cash and cash equivalents Maximum	Dec. 31, 2013 Short-term Investments Minimum	Dec. 31, 2013 Short-term Investments Maximum	Dec. 31, 2013 Other Long-term Investments Minimum	Dec. 31, 2013 Office building and its related facility, machinery and equipment	Dec. 31, 2013 Credit Concentration Risk Sales Revenue, Net Maximum	Dec. 31, 2013 Onshore China Credit Concentration Risk Financial Instruments	Dec. 31, 2013 Offshore China Credit Concentration Risk Financial Instruments	Dec. 31, 2013 Bank of China Credit Concentration Risk Financial Instruments	Dec. 31, 2013 Morgan Stanley Credit Concentration Risk Financial Instruments
Accounting Policies [Abstract]
Number of operating segment	1	1
Maturity period used to classify cash and cash equivalent and investments									3 months	3 months	12 months	12 months
Allowance for doubtful accounts	$ 7,237,000	43,814,000	5,768,000	5,806,000	$ 953,000	2,223,000	0	0
Fair value long-term notes payable	2,444,445,000	14,797,937,000	9,420,285,000
Internal use software development costs capitalized during the period	440,000	2,680,000	38,130,000	44,260,000
Amortization expense for capitalized software costs	5,230,000	31,650,000	19,720,000	7,510,000
Unamortized amount of capitalized internal use software developed costs (included in intangible assets, net)	6,850,000	41,480,000	70,450,000
Property, plant and equipment, salvage value, percentage													4.00%
Number of reporting units the Company has	3	3	3
Sale tax and surcharges in cost of revenues	384,820,000	2,330,000,000	1,570,000,000	1,020,000,000
Advertising expenses	31,650,000	191,610,000	326,830,000	157,100,000
Unrecognized tax benefits or interest and penalties		0	0	0
Cash and cash equivalents, restricted cash and short-term investments	$ 6,390,000,000	38,690,000,000
Concentration risk by percentage														10.00%	89.16%	10.84%	22.97%	3.36%
Depreciation of US$ against RMB, as a percentage	2.83%	2.83%

Estimated Useful Lives of Fixed Assets (Detail)	12 Months Ended
Estimated Useful Lives of Fixed Assets (Detail)	Dec. 31, 2013
Office building
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	45 years
Office building related facility, machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	15 years
Computer equipment \| Minimum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Computer equipment \| Maximum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years
Office equipment \| Minimum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Office equipment \| Maximum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years
Vehicles
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life (description)	over the shorter of lease terms or estimated useful lives of the assets

Weighted Average Useful Lives from Date of Purchase of Intangible Assets (Detail)	12 Months Ended
	Dec. 31, 2013
Land use right
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset weighted average useful life	50 years
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset weighted average useful life	5 years 6 months
Software
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset weighted average useful life	4 years 3 months 18 days
Trademarks
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset weighted average useful life	10 years
User List
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset weighted average useful life	3 years 4 months 24 days
Licensed copyrights for video contents
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset weighted average useful life	2 years 8 months 12 days
Others
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset weighted average useful life	5 years 10 months 24 days

Business Combination - Additional Information (Detail)	1 Months Ended	12 Months Ended			1 Months Ended
Business Combination - Additional Information (Detail)	Oct. 01, 2013 91 Wireless USD ($)	Dec. 31, 2013 91 Wireless USD ($)	Dec. 31, 2013 91 Wireless CNY	Oct. 01, 2013 91 Wireless CNY	Oct. 01, 2013 91 Wireless Trademarks USD ($)	Oct. 01, 2013 91 Wireless Trademarks CNY	Oct. 01, 2013 91 Wireless Customer relationships USD ($)	Oct. 01, 2013 91 Wireless Customer relationships CNY	Oct. 01, 2013 91 Wireless Software USD ($)	Oct. 01, 2013 91 Wireless Software CNY	Oct. 01, 2013 91 Wireless Developer Relationship USD ($)	Oct. 01, 2013 91 Wireless Developer Relationship CNY	Oct. 01, 2013 91 Wireless User List USD ($)	Oct. 01, 2013 91 Wireless User List CNY	Jul. 20, 2011 Qunar USD ($)	Jul. 20, 2011 Qunar CNY
Business Acquisition [Line Items]
Business combination, percentage of voting interests acquired	100.00%
Business combination, cash paid upon acquisition	$ 1,830,000,000
Business combination, amount deposited in an escrow account	10,000,000
Business combination, escrow period	18 months
The fair value of acquired intangible assets	189,355,000			1,146,300,000	47,740,000	289,000,000	49,890,000	302,000,000	18,850,000	114,100,000	13,450,000	81,400,000	59,430,000	359,800,000		711,570,000
Intangible assets, useful life					10 years	10 years	3 years 3 months 18 days	3 years 3 months 18 days	5 years 3 months 18 days	5 years 3 months 18 days	2 years 3 months 18 days	2 years 3 months 18 days	3 years 3 months 18 days	3 years 3 months 18 days
Business combination, acquisition related costs		2,760,000	16,700,000
Business combination, amount of revenue of the acquiree included in the Company's consolidated statements of comprehensive income from the acquisition date		42,920,000	259,840,000
Business combination, amount of net income of the acquiree included in the Company's consolidated statements of comprehensive income from the acquisition date		4,600,000	27,840,000
Business combination, percentage of equity interests acquired																62.01%
Business combination, purchase consideration															$ 300,280,000

Summary of Estimated Fair Values of Assets Acquired, Liabilities Assumed and Noncontrolling Interest (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2010 CNY	Dec. 31, 2012 Business Acquisitions 2012 CNY	Jul. 20, 2011 Qunar CNY	Dec. 31, 2013 Series of Individually Immaterial Business Acquisitions USD ($)	Dec. 31, 2013 Series of Individually Immaterial Business Acquisitions CNY	Oct. 01, 2013 91 Wireless USD ($)	Oct. 01, 2013 91 Wireless CNY
Business Acquisition [Line Items]
Business combination, purchase consideration							1,190,717	1,939,569	$ 638,514	3,865,378	$ 1,849,486	11,196,235
Net assets acquired, excluding intangible assets and the related deferred tax liabilities							91,095	115,515	77,169	467,159	79,842	483,341
Intangible assets, net							664,380	711,570	131,558	796,415	189,355	1,146,300
Deferred tax liabilities, noncurrent							(72,222)	(136,856)	(18,540)	(112,233)	(45,979)	(278,346)
Noncontrolling interests							(32,507)	(102,922)	(70,670)	(427,813)
Redeemable noncontrolling interests							(100,101)	(942,004)
Pre-existing equity method investments							(817,951)
Goodwill	$ 2,785,792	16,864,350	$ 640,528	3,877,564	2,419,542	63,686	1,458,023	2,294,266	$ 518,997	3,141,850	$ 1,626,268	9,844,940

Pro Forma Consolidated Statements of Comprehensive Income (Detail) (91 Wireless) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY
Business Acquisition Pro Forma [Abstract]
Revenue	$ 5,381,639	32,578,828	22,611,444
Net income attributable to Baidu, Inc.	$ 1,744,032	10,557,846	10,285,828

Investments - Long-term Investments - Additional information (Detail) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY
Schedule Of Investments [Abstract]
Carrying amount of cost method investments	$ 68.59	415.20	269.42
Carrying amount of equity method investments	36.27	219.58	20.35
Impairment charges on long-term investments	$ 2.89	17.52	169.18	47.89

Investments (Detail) In Thousands, unless otherwise specified	Dec. 31, 2012 Other Long-term Investments Fixed-rate Investments CNY	Dec. 31, 2013 Short-term Investments Fixed-rate Investments USD ($)	Dec. 31, 2013 Short-term Investments Fixed-rate Investments CNY	Dec. 31, 2012 Short-term Investments Fixed-rate Investments CNY	Dec. 31, 2013 Short-term Investments Adjustable-rate Debt Investments USD ($)	Dec. 31, 2013 Short-term Investments Adjustable-rate Debt Investments CNY	Dec. 31, 2012 Short-term Investments Adjustable-rate Debt Investments CNY	Dec. 31, 2013 Short-term Investments Equity Investments USD ($)	Dec. 31, 2013 Short-term Investments Equity Investments CNY
Gain (Loss) on Investments [Line Items]
Short-term held-to-maturity investments, amortized cost			19,339,250	17,072,751
Long-term held-to-maturities investments, amortized cost	513,728
Held-to-maturity investments, gross unrecognized holding gains	886		51,897	30,886
Held-to-maturity investments, gross unrecognized holding losses			(21,080)	(17,385)
Held-to-maturity investments, fair value	514,614	3,199,707	19,370,067	17,086,252
Available-for-sale investments, amortized cost			7,603,087	3,500,945		514,433	17,073		604,878
Available-for-sale investments, gross unrealized gains			24,871	13,454		0	0		648,242
Available-for-sale investments current, fair value		$ 1,260,049	7,627,958	3,514,399	$ 84,978	514,433	17,073	$ 207,001	1,253,120

Accounts Receivable (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY
Receivables [Abstract]
Accounts receivable	$ 374,095	2,264,660	1,259,251
Allowance for doubtful accounts	(7,237)	(43,814)	(5,768)
Accounts receivable, net	$ 366,858	2,220,846	1,253,483

Movement in Allowance for Doubtful Accounts (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY
Allowance for Doubtful Accounts
Balance as of January 1	$ 953	5,768	5,806	2,223
Amounts charged to (credited against) costs and expenses	6,284	38,046	(38)	3,583
Balance as of December 31	$ 7,237	43,814	5,768	5,806

Other Current Assets (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY
Prepaid Expense And Other Assets [Abstract]
Prepaid expenses	$ 35,997	217,918	143,180
Advances to suppliers	89,137	539,608	107,024
Tax prepayments	44,044	266,630	727
Receivables from online payment agencies and others	133,985	811,109	129,476
Other assets, current	$ 303,163	1,835,265	380,407

- Definition

Amount of asset related to consideration paid in advance for income and other taxes that provide economic benefits within a future period of one year or the normal operating cycle, if longer.

+ References+ Details

Fixed Assets (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2013 Computer equipment USD ($)	Dec. 31, 2013 Computer equipment CNY	Dec. 31, 2012 Computer equipment CNY	Dec. 31, 2013 Office building USD ($)	Dec. 31, 2013 Office building CNY	Dec. 31, 2012 Office building CNY	Dec. 31, 2013 Office building related facility, machinery and equipment USD ($)	Dec. 31, 2013 Office building related facility, machinery and equipment CNY	Dec. 31, 2012 Office building related facility, machinery and equipment CNY	Dec. 31, 2013 Vehicles USD ($)	Dec. 31, 2013 Vehicles CNY	Dec. 31, 2012 Vehicles CNY	Dec. 31, 2013 Office equipment USD ($)	Dec. 31, 2013 Office equipment CNY	Dec. 31, 2012 Office equipment CNY	Dec. 31, 2013 Leasehold improvements USD ($)	Dec. 31, 2013 Leasehold improvements CNY	Dec. 31, 2012 Leasehold improvements CNY	Dec. 31, 2013 Construction in Progress USD ($)	Dec. 31, 2013 Construction in Progress CNY	Dec. 31, 2012 Construction in Progress CNY
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 1,539,903	9,322,110	6,603,181	$ 1,083,986	6,562,127	4,973,104	$ 150,566	911,482	911,482	$ 26,128	158,174	156,240	$ 2,477	14,996	7,519	$ 39,986	242,065	212,368	$ 38,684	234,180	193,751	$ 198,076	1,199,086	148,717
Accumulated depreciation	(652,798)	(3,951,842)	(2,715,304)
Fixed assets, net	$ 887,105	5,370,268	3,887,877

Fixed Assets - Additional Information (Detail) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY
Property Plant And Equipment [Abstract]
Capital leases, asset gross	$ 24.72	149.67	104.11
Capital leases, accumulated depreciation	9.82	59.46	23.54
Capital leases, future minimum lease payments		92.06
Capital leases, future minimum lease payments due in 2014		49.16
Capital leases, future minimum lease payments due in 2015		30.40
Capital leases, future minimum lease payments due in 2016		12.46
Capital leases, future minimum lease payments due in 2017		0.04
Capital leases, future minimum lease payments due in 2018		0
Fixed assets, depreciation expense	270.68	1,640.00	1,200.00	747.74
Impairment loss on fixed assets	$ 0.34	2.06	0	0

Changes in Carrying Amount of Goodwill (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY
Goodwill [Roll Forward]
Balance as of January 1	$ 640,528	3,877,564	2,419,542	63,686
Goodwill acquired	2,145,265	12,986,790	1,458,023	2,468,874
Impairment losses	0	0	0	(113,011)
Foreign currency translation adjustment	(1)	(4)	(1)	(7)
Balance as of December 31	$ 2,785,792	16,864,350	3,877,564	2,419,542

Finite-Lived Intangible Assets (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2013 Land use right USD ($)	Dec. 31, 2013 Land use right CNY	Dec. 31, 2012 Land use right CNY	Dec. 31, 2013 Customer relationships USD ($)	Dec. 31, 2013 Customer relationships CNY	Dec. 31, 2012 Customer relationships CNY	Dec. 31, 2013 Software USD ($)	Dec. 31, 2013 Software CNY	Dec. 31, 2012 Software CNY	Dec. 31, 2013 Trademarks USD ($)	Dec. 31, 2013 Trademarks CNY	Dec. 31, 2012 Trademarks CNY	Dec. 31, 2013 User List USD ($)	Dec. 31, 2013 User List CNY	Dec. 31, 2012 User List CNY	Dec. 31, 2013 Licensed Copyrights Of Video Contents USD ($)	Dec. 31, 2013 Licensed Copyrights Of Video Contents CNY	Dec. 31, 2012 Licensed Copyrights Of Video Contents CNY	Dec. 31, 2013 Others USD ($)	Dec. 31, 2013 Others CNY	Dec. 31, 2012 Others CNY
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying value		4,801,384	1,965,565		519,474	298,600		682,715	307,104		478,909	212,848		821,338	320,527		789,975	233,570		1,012,534	411,666		496,439	181,250
Finite-lived intangible assets, accumulated amortization		(1,181,479)	(388,310)		(26,968)	(16,498)		(144,451)	(64,420)		(152,711)	(75,131)		(97,122)	(46,639)		(219,377)	(78,205)		(469,787)	(79,842)		(71,063)	(27,575)
Finite-lived intangible assets, net carrying value	$ 597,965	3,619,905	1,577,255	$ 81,356	492,506	282,102	$ 88,915	538,264	242,684	$ 53,884	326,198	137,717	$ 119,632	724,216	273,888	$ 94,256	570,598	155,365	$ 89,655	542,747	331,824	$ 70,267	425,376	153,675

Goodwill and Intangible Assets - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY
Amortization Of Intangible Assets Disclosure [Abstract]
Impairment loss on intangible assets	$ 760,000	4,620,000	0	8,040,000
Amortization expense of intangible assets	$ 156,904,000	949,850,000	234,001,000	65,673,000

Estimated Amortization Expense Relating to Existing Intangible Assets with Finite Lives (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY
Estimated amortization expense
2014	$ 174,878	1,058,658
2015	121,094	733,064
2016	84,734	512,956
2017	39,657	240,070
2018	$ 32,165	194,715

Accounts Payable and Accrued Liabilities (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY
Payables And Accruals [Abstract]
Accrued payroll and welfare	$ 125,535	759,952	407,681
Accrued operating expenses	376,598	2,279,812	973,039
Tax payable	70,833	428,801	425,320
Interest payable	17,932	108,554	32,273
Distributors' deposits	12,707	76,925	68,917
Purchase of fixed assets and spare parts	159,668	966,585	429,520
Traffic acquisition costs	105,827	640,643	366,993
Bandwidth costs	71,633	433,647	180,053
Content acquisition costs	79,532	481,461	236,232
Fund collected on behalf of service providers	61,210	370,548	132,320
Payable for business acquisitions	4,939	29,902	318,050
Payable to group-buying merchants	37,943	229,693	0
Others	91,782	555,615	236,438
Accounts payable and accrued liabilities	$ 1,216,139	7,362,138	3,806,836

Loans Payable - Additional Information (Detail) In Millions, unless otherwise specified	1 Months Ended												1 Months Ended
	Jul. 19, 2011 Goldman Sachs Loan USD ($)	Jul. 19, 2011 Goldman Sachs Loan CNY	Aug. 19, 2013 ANZ Loan USD ($)	Aug. 19, 2013 ANZ Loan AUD	Aug. 19, 2013 ANZ Loan CNY	Oct. 17, 2012 ANZ Loan USD ($)	Oct. 17, 2012 ANZ Loan AUD	Oct. 17, 2012 ANZ Loan CNY	Aug. 13, 2013 ANZ Loan AUD	Aug. 13, 2013 ANZ Loan CNY	Sep. 18, 2012 ANZ Loan AUD	Sep. 18, 2012 ANZ Loan CNY	Jul. 29, 2013 Sumitomo Mitsui Loan USD ($)	Jul. 29, 2013 Sumitomo Mitsui Loan CNY	Jul. 24, 2013 Sumitomo Mitsui Loan USD ($)	Jul. 24, 2013 Sumitomo Mitsui Loan CNY
Debt Instrument [Line Items]
Unsecured loan, maturity period (in years)	2 years	2 years	2 years	2 years	2 years	2 years	2 years	2 years					2 years	2 years
Unsecured loan borrowed	$ 350.00	2,120.00	$ 200.00			$ 56.76
Annual interest rate	1.30%	1.30%	1.65%	1.65%	1.65%	2.75%	2.75%	2.75%					1.17%	1.17%
Debt, maturity date	Jul. 14, 2013	Jul. 14, 2013
Specific amount up to which borrowings can be made under the commitment of a bank loan									235.00	1,270.00	105.00	567.56			150.00	908.06
Amount borrowed under the commitment of a bank loan				235.00	1,270.00		55.00	297.29					150.00	908.06
Loan commitment amount cancelled							50.00

Notes Payable - Additional Information (Detail)	12 Months Ended		12 Months Ended		12 Months Ended		12 Months Ended
Notes Payable - Additional Information (Detail)	Dec. 31, 2013 Unsecured Senior Notes Due Two Thousand Seventeen	Nov. 28, 2012 Unsecured Senior Notes Due Two Thousand Seventeen USD ($)	Dec. 31, 2013 Unsecured Senior Notes Due Two Thousand Twenty Two	Nov. 28, 2012 Unsecured Senior Notes Due Two Thousand Twenty Two USD ($)	Dec. 31, 2013 Unsecured Senior Notes Due Twenty Eighteen	Nov. 28, 2012 Unsecured Senior Notes Due Twenty Eighteen USD ($)	Dec. 31, 2013 Unsecured Senior Notes USD ($)	Dec. 31, 2013 Unsecured Senior Notes CNY	Dec. 31, 2012 Unsecured Senior Notes CNY	Nov. 28, 2012 Unsecured Senior Notes Tranche
Debt Instrument [Line Items]
Number of tranches issued and sold										2
Debt face amount		$ 750,000,000		$ 750,000,000		$ 1,000,000,000
Debt, maturity date	Nov. 28, 2017		Nov. 28, 2022		Aug. 06, 2018
Interest rate	2.25%		3.50%		3.25%
Net proceeds from issuance of debt							1,000,000,000	6,070,000,000	9,300,000,000
Discount on debt issued							3,380,000	20,470,000
Debt issuance cost							$ 13,190,000	79,850,000
Effective interest rate	2.36%		3.59%		3.39%

Repayment of Principal Amount of Long Term Debts (Detail) (Long Term Loans) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY
Long Term Debt Maturities Repayments Of Principal [Line Items]
2014	$ 56,760	343,608
2015	350,000	2,118,795
2016	0	0
2017	750,000	4,540,275
2018	1,000,000	6,053,700
Thereafter	$ 750,000	4,540,275

Income Taxes - Additional Information (Detail) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2013 High And New Technology Enterprise	Dec. 31, 2013 High And New Technology Enterprise Expiration Period One	Dec. 31, 2013 High And New Technology Enterprise Expiration Period Two	Dec. 31, 2013 High And New Technology Enterprise Expiration Period Three	Dec. 31, 2013 Key Software Enterprise	Dec. 31, 2013 China	Dec. 31, 2013 China Maximum	Dec. 31, 2013 China Minimum	Dec. 31, 2013 Japan	Dec. 31, 2013 Japan Maximum	Dec. 31, 2013 Japan Minimum	Dec. 31, 2013 Baidu Japan JPY (¥)	Dec. 31, 2013 Baidu Online Key Software Enterprise
Income Taxes [Line Items]
Unified statutory income tax rate under current EIT law	25.00%	25.00%
Preferential enterprise income tax rate, effective period			3 years				2 years
A preferential enterprise income tax rate			15.00%				10.00%
Tax holiday, expiration date				Jan. 01, 2014	Jan. 01, 2015	Jan. 01, 2016									Jan. 01, 2015
Statutory withholding tax rate to which dividends paid by a FIE to any of its foreign non-resident enterprise investors are subject	10.00%	10.00%
Special withholding tax rate to which dividends paid by a FIE to its foreign non-resident enterprise investors of certain jurisdictions are subject	5.00%	5.00%
Minimum paid-in capital required for a specified Japan national income tax rate														¥ 100.00
A specified Japan national income tax rate														30.00%
Operating loss carry forwards	365.89	2,220.00
Beginning expiration date of net operating loss								Jan. 01, 2017			Jan. 01, 2015
Accrued withholding tax		580.72
Time period that tax authorities could conduct examinations of entity's tax filings									5 years			7 years
Tax years remain open to examination by respective taxing jurisdictions									2013	2009		2013	2007

Income Before Income Taxes (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY
Income Loss From Continuing Operations Before Income Taxes Minority Interest By Jurisdiction [Abstract]
PRC	$ 2,282,153	13,815,469	12,537,331	8,217,522
Non-PRC	(269,332)	(1,630,453)	(571,894)	(408,343)
Income before income taxes	$ 2,012,821	12,185,016	11,965,437	7,809,179

Components of Income Tax (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY
Income Tax Disclosure [Abstract]
Current income tax	$ 331,530	2,006,980	1,888,378	1,337,469
Income tax refund due to reduced tax rate	(84,029)	(508,686)	(255,189)	(83,907)
Adjustments of deferred tax assets due to reduced tax rates	3,564	21,573	0	18,216
Deferred income tax (benefit) expense	51,053	309,063	(59,030)	(82,917)
Taxation for the year	$ 302,118	1,828,930	1,574,159	1,188,861

- Definition

Amount of current income tax expense (benefit) pertaining to taxable income (loss) from continuing operations.

+ References+ Details

Reconciliation of Tax Computed By Applying Respective Statutory Income Tax Rate to Effective Income Tax Rate (Detail) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY
Income Tax Disclosure [Abstract]
Expected taxation at PRC EIT statutory rate	$ 503,205	3,046,254	2,991,359	1,952,295
Effect of differing tax rates in different jurisdictions	51,694	312,938	138,931	43,260
Permanent differences - non-taxable income	(11,509)	(69,673)	(58,157)	(2,804)
Permanent differences - non-deductible expenses	27,872	168,735	58,201	9,989
Tax incentives relating to research and development expenditures	(52,638)	(318,652)	(154,977)	(105,966)
Effect of tax holidays inside PRC	(352,054)	(2,131,233)	(1,489,331)	(715,897)
Over-accrued EIT for previous years	(5,448)	(32,982)	(15,084)	(66,960)
Withholding tax on PRC subsidiaries' undistributed earnings	92,546	560,243	0	0
Addition to valuation allowance	48,450	293,300	103,217	74,944
Taxation for the year	$ 302,118	1,828,930	1,574,159	1,188,861
Effective tax rate	15.01%	15.01%	13.16%	15.22%
Effect of tax holidays inside PRC on basic earnings per Class A and Class B ordinary share	$ 10.06	60.92	42.63	20.52

Tax Effects of Temporary Differences that Give Rise to Deferred Tax Balances (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY
Components Of Deferred Tax Assets And Liabilities [Abstract]
Provision for doubtful receivables	$ 1,797	10,877	1,655
Fixed assets depreciation	4,755	28,785	13,367
Net operating loss carry-forward	95,968	580,963	333,397
Accrued expenses, payroll and others	79,199	479,446	214,211
Deferred tax assets	181,719	1,100,071	562,630
Valuation allowance	(118,157)	(715,287)	(349,012)
Deferred tax assets, net	63,562	384,784	213,618
Long-lived assets arising from acquisitions	102,342	619,550	289,482
Withholding tax on PRC subsidiaries' undistributed earnings	95,928	580,720	0
Deferred tax liabilities	$ 198,270	1,200,270	289,482

Commitment and Contingencies - Additional Information (Detail)			12 Months Ended
	Dec. 31, 2013 Network Infrastructure and Buildings USD ($)	Dec. 31, 2013 Network Infrastructure and Buildings CNY	Dec. 31, 2013 Office USD ($)	Dec. 31, 2013 Office CNY	Dec. 31, 2012 Office CNY	Dec. 31, 2011 Office CNY	Dec. 31, 2013 IDC Facilities USD ($)	Dec. 31, 2013 IDC Facilities CNY	Dec. 31, 2012 IDC Facilities CNY	Dec. 31, 2011 IDC Facilities CNY	Dec. 31, 2013 Obligations related to the entity's directors and officers USD ($)	Dec. 31, 2013 Obligations related to the entity's directors and officers CNY	Dec. 31, 2012 Obligations related to the entity's directors and officers CNY
Commitments and Contingencies Disclosure [Line Items]
Capital commitments contracted not yet reflected in financial statements	$ 257,690,000	1,560,000,000
Total operating lease expense			47,010,000	284,580,000	196,590,000	137,080,000	320,470,000	1,940,000,000	1,070,000,000	626,440,000
Fair value of indemnification obligations related to the entity's directors and officers											$ 0	0	0

Future Minimum Payments Under Non-Cancelable Operating Leases with Initial Terms of One-Year or More (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY
Commitments And Contingencies Disclosure [Abstract]
2014	$ 364,853	2,208,713
2015	187,344	1,134,126
2016	111,698	676,188
2017	74,488	450,928
2018	53,993	326,855
Thereafter	30,605	185,272
Operating Leases, Future Minimum Payments Due, Total	$ 822,981	4,982,082

Future Minimum Payments Under Non-Cancelable Licensing Agreements (Detail) (Licensed copyrights for video contents) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY
Commitment And Contingencies [Line Items]
2014	$ 78,760	476,789
2015	9,224	55,841
2016 and thereafter	0	0
Future Minimum Payments Under Non-Cancelable Licensing agreements	$ 87,984	532,630

Summary of Redeemable Noncontrolling Interest (Detail)
In Thousands, unless otherwise specified

12 Months Ended

Dec. 31, 2013

USD ($)

Dec. 31, 2013

CNY

Dec. 31, 2012

CNY

Dec. 31, 2011

CNY

Temporary Equity Disclosure [Abstract]

Balance as of January 1

$ 170,686

1,033,283

935,978

Business combination

100,101

942,004

Net losses

(10,218)

(61,857)

(55,804)

(10,284)

Other comprehensive losses

(9,155)

(55,420)

(690)

(995)

Exercise of share-based awards

464

Share-based compensation

1,860

11,259

5,566

1,992

Issuance of subsidiary shares

8,485

51,368

25,989

3,261

Accretion of redeemable noncontrolling interests

5,253

31,799

22,143

Acquisition of subsidiaries' redeemable shares from noncontrolling shareholders

(20,147)

^[1]

(121,962)

^[1]

Reclassification of redeemable noncontrolling interests

(146,841)

^[2]

(888,934)

^[2]

Balance as of December 31

$ 0

1,033,283

935,978

[1]

[2]

Summary of Redeemable Noncontrolling Interest (Parenthetical) (Detail)

12 Months Ended

Dec. 31, 2013

USD ($)

Dec. 31, 2013

CNY

Dec. 31, 2012

CNY

Dec. 31, 2011

CNY

Temporary Equity Disclosure [Abstract]

Consideration paid by the Company to the noncontrolling interest holders

$ 43,020,000

260,400,000

Acquisition of subsidiaries' redeemable shares from noncontrolling shareholders

(20,147,000)

^[1]

(121,962,000)

^[1]

Acquisition of subsidiaries' shares from noncontrolling shareholders

22,870,000

138,439,000

1,021,000

Reclassification of redeemable noncontrolling interests

$ (146,841,000)

^[2]

(888,934,000)

^[2]

[1]

[2]

Shareholder's Equity - Additional Information (Detail) In Billions, except Share data, unless otherwise specified	12 Months Ended							12 Months Ended		12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011	Aug. 31, 2005	Dec. 31, 2013 Preferred Stock USD ($)	Dec. 31, 2013 Class A Ordinary Shares USD ($)	Dec. 31, 2012 Class A Ordinary Shares	Dec. 31, 2013 Class B Ordinary Shares USD ($)	Dec. 31, 2012 Class B Ordinary Shares
Stockholders Equity Note [Line Items]
Issuance of Class B Ordinary shares upon conversion of all convertible preferred shares upon completion of IPO						16,648,877
Common stock, shares authorized	870,400,000	870,400,000					10,000,000	825,000,000	825,000,000	35,400,000	35,400,000
Par value per share (US$)	$ 0.00005		$ 0.00005				$ 0.00005	$ 0.00005		$ 0.00005
Number of votes per share								1		10
Transfer of Class B ordinary shares to Class A Ordinary shares	225,079	225,079	40,000	40,000	1,332
Common stock, shares outstanding								27,492,452	27,202,710	7,537,921	7,763,000
Allocation of after-tax profits to general reserve fund, percentage	10.00%	10.00%
Limit of general reserve fund as a percentage of registered capital, after which allocations to general reserve fund are no longer required	50.00%	50.00%
Allocation of after-tax profits to statutory surplus fund, percentage	10.00%	10.00%
Limit of statutory surplus fund as a percentage of registered capital, after which allocations to statutory surplus fund are no longer required	50.00%	50.00%
Amounts of restricted paid up capital and statutory reserve funds of PRC subsidaries and net assets of VIEs	$ 0.61	3.72		2.80

Shareholders' Equity (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY
Cumulative Effect On Retained Earnings Net Of Tax [Abstract]
PRC statutory reserve funds	$ 53,059	321,206	277,812
Unreserved retained earnings	5,650,128	34,204,180	23,760,407
Total retained earnings	$ 5,703,187	34,525,386	24,038,219

- Definition

A segregation of retained earnings which is unavailable for dividend distribution. Includes also retained earnings appropriated for loss contingencies.

+ References+ Details

Components of Accumulated Other Comprehensive Income (Loss) (Detail) In Thousands, unless otherwise specified	12 Months Ended						12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2013 Foreign currency translation adjustment CNY	Dec. 31, 2013 Foreign currency translation adjustment USD ($)	Dec. 31, 2013 Unrealized gains on available- for-sale investments CNY	Dec. 31, 2013 Unrealized gains on available- for-sale investments USD ($)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at December 31, 2012		(78,278)			(89,714)	$ 26,973	11,436	$ 112,296
Other comprehensive income before reclassification		920,826			190,322		730,504
Amounts reclassified from accumulated other comprehensive income		(62,132)			0		(62,132)
Other comprehensive income, net of tax	141,846	858,694	5,291	32,975	190,322		668,372
Other comprehensive loss attribute to noncontrolling interests		62,680			62,680		0
Balance at December 31, 2013	$ 139,270	843,096	(78,278)		163,288	$ 26,973	679,808	$ 112,296

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References+ Details

Tax Effect Allocated to Each Component of Other Comprehensive Income (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY
Other Comprehensive Income Loss Tax [Abstract]
Unrealized holding gains during the year	$ (191)	(1,157)
Reclassified for gains realized	0	0
Net unrealized gains	(191)	(1,157)
Foreign currency translation adjustment	0	0
Other comprehensive income (loss)	$ (191)	(1,157)

Reconciliation of Net Income to Numerator for Computation of Basic and Diluted Net Income per Share (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY
Net Income Loss Available To Common Stockholders Diluted [Abstract]
Net income attributable to Baidu, Inc.	$ 1,737,609	10,518,966	10,456,028	6,638,637
Adjustments to the carrying amount of redeemable noncontrolling interests	(5,253)	(31,799)	(22,143)	0
Numerator for EPS computation	$ 1,732,356	10,487,167	10,433,885	6,638,637

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e565-108580

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

+ Details

Computation of Basic and Diluted Net Income Attributable to Baidu, Inc. Per Share for Class A and Class B Ordinary Shares (Detail) In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2013 Class A Ordinary Shares USD ($)	Dec. 31, 2013 Class A Ordinary Shares CNY	Dec. 31, 2012 Class A Ordinary Shares CNY	Dec. 31, 2011 Class A Ordinary Shares CNY	Dec. 31, 2013 Class A Ordinary Shares American Depositary Shares USD ($)	Dec. 31, 2013 Class A Ordinary Shares American Depositary Shares CNY	Dec. 31, 2012 Class A Ordinary Shares American Depositary Shares CNY	Dec. 31, 2011 Class A Ordinary Shares American Depositary Shares CNY	Dec. 31, 2013 Class B Ordinary Shares USD ($)	Dec. 31, 2013 Class B Ordinary Shares CNY	Dec. 31, 2012 Class B Ordinary Shares CNY	Dec. 31, 2011 Class B Ordinary Shares CNY
Earnings per ADS:
Denominator used for earnings per ADS - basic					27,274,769	27,274,769	27,145,208	27,086,098	272,747,690	272,747,690	271,452,080	270,860,980	7,711,459	7,711,459	7,794,630	7,803,952
Denominator used for earnings per ADS -diluted					35,036,346	35,036,346	34,979,459	34,962,831	350,363,460	350,363,460	349,794,590	349,628,310	7,711,459	7,711,459	7,794,630	7,803,952
Earnings per ADS - basic					$ 49.52	299.75	298.62	190.27	$ 4.95	29.98	29.86	19.03	$ 49.52	299.75	298.62	190.27
Earnings per ADS - diluted					$ 49.44	299.32	298.29	189.88	$ 4.94	29.93	29.83	18.99	$ 49.44	299.32	298.29	189.88
Numerator
Allocation of net income attributable to Baidu, Inc.	$ 1,732,356	10,487,167	10,433,885	6,638,637	$ 1,350,520	8,175,647	8,106,219	5,153,755					$ 381,836	2,311,520	2,327,666	1,484,882
Denominator
Weighted average ordinary shares outstanding					27,274,769	27,274,769	27,145,208	27,086,098	272,747,690	272,747,690	271,452,080	270,860,980	7,711,459	7,711,459	7,794,630	7,803,952
Denominator used for earnings per share					27,274,769	27,274,769	27,145,208	27,086,098	272,747,690	272,747,690	271,452,080	270,860,980	7,711,459	7,711,459	7,794,630	7,803,952
Earnings per share - basic					$ 49.52	299.75	298.62	190.27	$ 4.95	29.98	29.86	19.03	$ 49.52	299.75	298.62	190.27
Numerator
Allocation of net income attributable to Baidu, Inc. for diluted computation					1,351,066	8,178,954	8,108,856	5,156,846					381,290	2,308,213	2,325,029	1,481,791
Reallocation of net income attributable to Baidu, Inc. as a result of conversion of Class B to Class A shares					381,290	2,308,213	2,325,029	1,481,791
Allocation of net income attributable to Baidu, Inc.					$ 1,732,356	10,487,167	10,433,885	6,638,637					$ 381,290	2,308,213	2,325,029	1,481,791
Denominator
Weighted average ordinary shares outstanding					27,274,769	27,274,769	27,145,208	27,086,098	272,747,690	272,747,690	271,452,080	270,860,980	7,711,459	7,711,459	7,794,630	7,803,952
Conversion of Class B to Class A ordinary shares					7,711,459	7,711,459	7,794,630	7,803,952
Share-based awards					50,118	50,118	39,621	72,781
Denominator used for earnings per share					35,036,346	35,036,346	34,979,459	34,962,831	350,363,460	350,363,460	349,794,590	349,628,310	7,711,459	7,711,459	7,794,630	7,803,952
Earnings per share - diluted					$ 49.44	299.32	298.29	189.88	$ 4.94	29.93	29.83	18.99	$ 49.44	299.32	298.29	189.88

Share Based Award Plan - Additional Information (Detail) (Parent Company) In Millions, except Share data, unless otherwise specified	12 Months Ended		12 Months Ended														12 Months Ended
	Dec. 31, 2013	Dec. 31, 2013 2008 Plan	Dec. 31, 2013 Restricted Stock USD ($)	Dec. 31, 2013 Restricted Stock CNY	Dec. 31, 2012 Restricted Stock CNY	Dec. 31, 2011 Restricted Stock CNY	Dec. 31, 2013 Restricted Stock Minimum	Dec. 31, 2013 Restricted Stock Maximum	Dec. 31, 2013 Stock Options USD ($)	Dec. 31, 2013 Stock Options CNY	Dec. 31, 2012 Stock Options USD ($)	Dec. 31, 2012 Stock Options CNY	Dec. 31, 2011 Stock Options USD ($)	Dec. 31, 2011 Stock Options CNY	Dec. 31, 2013 Employee Holding No More Than Ten Percent Voting Power Maximum	Dec. 31, 2013 Employee Holding More Than Ten Percent Voting Power Minimum	Dec. 31, 2013 Employee Holding More Than Ten Percent Voting Power Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Reserved ordinary shares for issuance under share-based awards plan		3,428,777
Maximum contractual term of share-based awards granted															10 years		5 years
Percentage of voting power	10.00%
Percentage of the fair market value of the entity's ordinary shares																110.00%
Shares vesting term (in years)							2 years	4 years
Total intrinsic value of options exercised									$ 18.87	114.21		200.91		275.86
Unrecognized share-based compensation cost			107.86	652.94					59.02	357.31
A weighted-average vesting period over which the deferred cost is expected to be recognized (in years)			2 years 9 months 29 days	2 years 9 months 29 days					2 years 10 months 24 days	2 years 10 months 24 days
The weighted-average grant-date fair value of options granted during respective years									$ 419.80		$ 323.00		$ 432.68
Total fair value of shares vested during respective years, restricted shares			$ 40.84	247.24	128.70	198.77

Option Activity - Baidu, Inc. (Detail) (Parent Company, USD $) In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013
Parent Company
Share Option Roll Forward - Number of shares
Outstanding, December 31, 2012	209,338
Granted	93,079
Exercised	(29,658)
Forfeited/Cancelled	(40,187)
Outstanding, December 31, 2013	232,572
Vested and expected to vest at December 31, 2013	199,093
Exercisable at December 31, 2013	44,699
Share Option Roll Forward - Weighted-Average Exercise Price
Outstanding, December 31, 2012	$ 1,013.10
Granted	$ 950.60
Exercised	$ 913.40
Forfeited/Cancelled	$ 769.62
Outstanding, December 31, 2013	$ 1,042.90
Vested and expected to vest at December 31, 2013	$ 1,036.60
Exercisable at December 31, 2013	$ 859.40
Share Option Roll Forward - Weighted-Average Remaining Contractual Life (in years)
Outstanding, December 31, 2012	4 years 3 months 15 days
Outstanding, December 31, 2013	8 years 7 months 13 days
Vested and expected to vest at December 31, 2013	8 years 6 months 29 days
Exercisable at December 31, 2013	7 years 5 months 23 days
Share Option Roll Forward - Aggregate Intrinsic Value (in thousands)
Outstanding, December 31, 2012	$ 16,264
Outstanding, December 31, 2013	171,156
Vested and expected to vest at December 31, 2013	147,764
Exercisable at December 31, 2013	$ 41,095

Assumptions Used to Estimate Fair Values of Share Options Granted - Baidu, Inc. (Detail) (Parent Company)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions And Methodology [Line Items]
Risk-free interest rate, minimum	0.40%	0.35%	0.31%
Risk-free interest rate, maximum	1.35%	0.43%	1.03%
Dividend yield	0.00%	0.00%	0.00%
Expected volatility range, minimum	42.33%	43.60%	48.20%
Expected volatility range, maximum	44.17%	44.72%	61.58%
Weighted average expected volatility	43.33%	43.75%	58.27%
Minimum
Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions And Methodology [Line Items]
Expected life (in years)	3 years 29 days	2 years 8 months 1 day	2 years 7 months 28 days
Maximum
Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions And Methodology [Line Items]
Expected life (in years)	4 years 6 months 26 days	3 years 29 days	3 years

Restricted Shares Activity (Detail) (Parent Company, USD $)	12 Months Ended
	Dec. 31, 2013
Parent Company
Restricted Shares Roll Forward - Number of Shares
Unvested, December 31, 2012	114,816
Granted	87,123
Vested	(35,005)
Forfeited	(20,424)
Unvested, December 31, 2013	146,510
Restricted Shares Roll Forward - Weighted Average Grant Date Fair Value
Unvested, December 31, 2012	$ 1,164.10
Granted	$ 1,137.00
Vested	$ 1,166.70
Forfeited	$ 1,134.80
Unvested, December 31, 2013	$ 1,151.40

Total Share-Based Compensation Cost Recognized (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2013 Cost of Sales USD ($)	Dec. 31, 2013 Cost of Sales CNY	Dec. 31, 2012 Cost of Sales CNY	Dec. 31, 2011 Cost of Sales CNY	Dec. 31, 2013 Selling, General and Administrative Expense USD ($)	Dec. 31, 2013 Selling, General and Administrative Expense CNY	Dec. 31, 2012 Selling, General and Administrative Expense CNY	Dec. 31, 2011 Selling, General and Administrative Expense CNY	Dec. 31, 2013 Research and Development Expense USD ($)	Dec. 31, 2013 Research and Development Expense CNY	Dec. 31, 2012 Research and Development Expense CNY	Dec. 31, 2011 Research and Development Expense CNY
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation					$ 3,961	23,976	10,105	7,527	$ 27,207	164,704	54,512	50,012	$ 53,859	326,047	147,692	94,489
Capitalized as part of internal-used software	$ 38	229	1,944	1,700

Fair Value Disclosure and Measurement (Detail) In Thousands, unless otherwise specified	12 Months Ended																																12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2013 Short-term Investments Fixed-rate Investments USD ($)	Dec. 31, 2013 Short-term Investments Fixed-rate Investments CNY	Dec. 31, 2012 Short-term Investments Fixed-rate Investments CNY	Dec. 31, 2013 Short-term Investments Adjustable-rate Debt Investments USD ($)	Dec. 31, 2013 Short-term Investments Adjustable-rate Debt Investments CNY	Dec. 31, 2012 Short-term Investments Adjustable-rate Debt Investments CNY	Dec. 31, 2013 Short-term Investments Equity Investments USD ($)	Dec. 31, 2013 Short-term Investments Equity Investments CNY	Dec. 31, 2012 Other Long-term Investments Fixed-rate Investments CNY	Dec. 31, 2013 Time Deposits USD ($)	Dec. 31, 2013 Time Deposits CNY	Dec. 31, 2012 Time Deposits CNY	Dec. 31, 2013 Money Market Fund USD ($)	Dec. 31, 2013 Money Market Fund CNY	Dec. 31, 2012 Money Market Fund CNY	Dec. 31, 2013 Fair Value, Inputs, Level 1 CNY	Dec. 31, 2012 Fair Value, Inputs, Level 1 CNY	Dec. 31, 2013 Fair Value, Inputs, Level 1 Money Market Fund CNY	Dec. 31, 2012 Fair Value, Inputs, Level 1 Money Market Fund CNY	Dec. 31, 2013 Fair Value, Inputs, Level 2 CNY	Dec. 31, 2012 Fair Value, Inputs, Level 2 CNY	Dec. 31, 2013 Fair Value, Inputs, Level 2 Short-term Investments Fixed-rate Investments CNY	Dec. 31, 2012 Fair Value, Inputs, Level 2 Short-term Investments Fixed-rate Investments CNY	Dec. 31, 2012 Fair Value, Inputs, Level 2 Other Long-term Investments Fixed-rate Investments CNY	Dec. 31, 2013 Fair Value, Inputs, Level 2 Time Deposits CNY	Dec. 31, 2012 Fair Value, Inputs, Level 2 Time Deposits CNY	Dec. 31, 2013 Fair Value, Inputs, Level 3 CNY	Dec. 31, 2012 Fair Value, Inputs, Level 3 CNY	Dec. 31, 2013 Fair Value, Measurements, Nonrecurring USD ($)	Dec. 31, 2013 Fair Value, Measurements, Nonrecurring CNY	Dec. 31, 2012 Fair Value, Measurements, Nonrecurring CNY	Dec. 31, 2013 Fair Value, Measurements, Nonrecurring Fair Value, Inputs, Level 3 CNY	Dec. 31, 2012 Fair Value, Measurements, Nonrecurring Fair Value, Inputs, Level 3 CNY	Dec. 31, 2013 Fair Value, Measurements, Recurring Short-term Investments Fixed-rate Investments USD ($)	Dec. 31, 2013 Fair Value, Measurements, Recurring Short-term Investments Fixed-rate Investments CNY	Dec. 31, 2012 Fair Value, Measurements, Recurring Short-term Investments Fixed-rate Investments CNY	Dec. 31, 2013 Fair Value, Measurements, Recurring Short-term Investments Adjustable-rate Debt Investments USD ($)	Dec. 31, 2013 Fair Value, Measurements, Recurring Short-term Investments Adjustable-rate Debt Investments CNY	Dec. 31, 2012 Fair Value, Measurements, Recurring Short-term Investments Adjustable-rate Debt Investments CNY	Dec. 31, 2013 Fair Value, Measurements, Recurring Short-term Investments Equity Investments USD ($)	Dec. 31, 2013 Fair Value, Measurements, Recurring Short-term Investments Equity Investments CNY	Dec. 31, 2013 Fair Value, Measurements, Recurring Fair Value, Inputs, Level 1 Short-term Investments Equity Investments CNY	Dec. 31, 2013 Fair Value, Measurements, Recurring Fair Value, Inputs, Level 2 Short-term Investments Fixed-rate Investments CNY	Dec. 31, 2012 Fair Value, Measurements, Recurring Fair Value, Inputs, Level 2 Short-term Investments Fixed-rate Investments CNY	Dec. 31, 2013 Fair Value, Measurements, Recurring Fair Value, Inputs, Level 2 Short-term Investments Adjustable-rate Debt Investments CNY	Dec. 31, 2012 Fair Value, Measurements, Recurring Fair Value, Inputs, Level 2 Short-term Investments Adjustable-rate Debt Investments CNY
Fair value disclosure
Cash equivalents														$ 488,284	2,955,924	3,034,443	$ 113,857	689,254	4,854,278			689,254	4,854,278						2,955,924	3,034,443
Held-to-maturity investments					3,199,707	19,370,067	17,086,252						514,614													19,370,067	17,086,252	514,614
Long-term notes payable	2,444,445	14,797,937	9,420,285																	14,797,937	9,420,285
Fair value measurement
Available-for-sale investments					1,260,049	7,627,958	3,514,399	84,978	514,433	17,073	207,001	1,253,120																										1,260,049	7,627,958	3,514,399	84,978	514,433	17,073	207,001	1,253,120	1,253,120	7,627,958	3,514,399	514,433	17,073
Long-term investments																																	0	0	0	0	0
Fixed assets																																	0	0		0
Intangible assets																																	0	0		0
Total assets measured at fair value	1,552,028	9,395,511	3,531,472																	1,253,120	0			8,142,391	3,531,472						0	0
Long-term investments, losses	(2,890)	(17,520)	(169,180)	(47,890)																													(2,894)	(17,521)	(169,180)
Fixed assets, losses																																	(340)	(2,057)
Intangible assets, losses	(760)	(4,620)	0	(8,040)																													(763)	(4,619)
Total losses	$ (3,997)	(24,197)	(169,180)	(47,886)																													$ (3,997)	(24,197)

Investments - Short-term Investments - Additional information (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2013 Short-term Investments USD ($)	Dec. 31, 2013 Short-term Investments CNY	Dec. 31, 2012 Short-term Investments CNY	Dec. 31, 2011 Short-term Investments CNY
Schedule of Investments [Line Items]
Investment interest income	$ 216,156	1,308,542	866,465	418,201	$ 176,980	1,070,000	726,400	149,350

Segment Reporting - Additional Information (Detail)	12 Months Ended
Segment Reporting - Additional Information (Detail)	Dec. 31, 2013 Segment
Segment Reporting [Abstract]
Number of operating segment	1

Revenues by Geographic Area (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 PRC USD ($)	Dec. 31, 2013 PRC CNY	Dec. 31, 2012 PRC CNY	Dec. 31, 2011 PRC CNY	Dec. 31, 2013 Non-PRC USD ($)	Dec. 31, 2013 Non-PRC CNY	Dec. 31, 2012 Non-PRC CNY	Dec. 31, 2011 Non-PRC CNY
Revenues:
Revenues	$ 5,265,408	31,875,202	22,198,685	14,444,636	$ 11,352	68,722	107,341	56,150

Long-lived Assets by Geographic Area (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 PRC USD ($)	Dec. 31, 2013 PRC CNY	Dec. 31, 2012 PRC CNY	Dec. 31, 2013 Non-PRC USD ($)	Dec. 31, 2013 Non-PRC CNY	Dec. 31, 2012 Non-PRC CNY
Long-lived assets
Long-lived assets	$ 884,609	5,355,157	3,862,045	$ 9,274	56,143	117,989

Subsequent Events - Additional Information (Detail) (2014.1.1-2014.3.28) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY
Subsequent Event [Line Items]
Business acquisition cash consideration	$ 64.19	388.58