Document and Entity Information	12 Months Ended
Document and Entity Information	Dec. 31, 2015 shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2015
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	27,113,541
Class B Ordinary Shares
Document Information [Line Items]
Entity Common Stock, Shares Outstanding	7,492,921

Consolidated Balance Sheets ¥ in Thousands, $ in Thousands	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)
Current assets:
Cash and cash equivalents	$ 1,537,549	¥ 9,959,932	¥ 13,852,725
Restricted cash	14,819	95,997	413,010
Short-term investments	8,948,909	57,969,242	42,698,831
Accounts receivable, net of allowance of RMB93,877 and RMB189,563 (US$29,263) for 2014 and 2015, respectively	606,263	3,927,256	3,664,447
Amounts due from related parties	299,571	1,940,559	50
Other current assets, net	670,084	4,340,677	3,407,427
Total current assets	12,077,195	78,233,663	64,036,490
Non-current assets:
Fixed assets, net	1,640,546	10,627,127	8,705,364
Intangible assets, net	514,776	3,334,619	3,574,359
Goodwill	2,376,667	15,395,573	17,418,895
Long-term investments, net	5,859,797	37,958,591	3,544,923
Deferred tax assets, net	155,635	1,008,174	944,079
Amounts due from related parties	1,501	9,725	0
Other non-current assets	198,499	1,285,836	893,952
Total non-current assets	10,747,421	69,619,645	35,081,572
Total assets	22,824,616	147,853,308	99,118,062
Current liabilities (including amounts of the consolidated VIEs without recourse to the primary beneficiaries of RMB9,813,366 and RMB14,739,528 (US$2,275,391) as of December 31, 2014 and 2015, respectively):
Short-term loans	15,437	100,000	93,000
Accounts payable and accrued liabilities	2,754,051	17,840,192	12,964,893
Customer advances and deposits	836,739	5,420,230	4,296,440
Deferred revenue	57,994	375,672	164,809
Deferred income	86,427	559,855	518,543
Long-term loans, current portion	150,486	974,820	2,167,405
Amounts due to related parties	121,329	785,945	8,385
Capital lease obligation	7,115	46,088	57,346
Total current liabilities	4,029,578	26,102,802	20,270,821
Non-current liabilities (including amounts of the consolidated VIEs without recourse to the primary beneficiaries of RMB781,835 and RMB2,718,124 (US$419,606) as of December 31, 2014 and 2015, respectively):
Deferred income	2,688	17,413	39,626
Long-term loans	500,120	3,239,676	1,860,000
Notes payable	4,739,590	30,702,116	21,556,782
Deferred tax liabilities	531,245	3,441,290	1,143,821
Amounts due to related parties	0	0	8
Capital lease obligation	1,302	8,435	50,079
Other non-current liabilities	19,429	125,860	144,542
Total non-current liabilities	5,794,374	37,534,790	24,794,858
Total	$ 9,823,952	¥ 63,637,592	¥ 45,065,679
Commitments and contingencies
Redeemable noncontrolling interests	$ 609,447	¥ 3,947,879	¥ 1,894,502
Equity
Additional paid-in capital	988,352	6,402,349	3,650,601
Retained earnings	11,525,418	74,659,355	47,701,326
Accumulated other comprehensive income	(124,434)	(806,056)	(279,518)
Total Baidu, Inc. shareholders' equity	12,389,338	80,255,663	51,072,424
Noncontrolling interests	1,879	12,174	1,085,457
Total equity	12,391,217	80,267,837	52,157,881
Total liabilities, redeemable noncontrolling interests and equity	22,824,616	147,853,308	99,118,062
Class A Ordinary Shares
Equity
Ordinary shares, value	2	12	12
Class B Ordinary Shares
Equity
Ordinary shares, value	$ 0	¥ 3	¥ 3

Consolidated Balance Sheets (Parenthetical) ¥ in Thousands, $ in Thousands	Dec. 31, 2015 USD ($) $ / shares shares	Dec. 31, 2015 CNY (¥) shares	Dec. 31, 2014 USD ($) $ / shares shares	Dec. 31, 2014 CNY (¥) shares	Dec. 31, 2013 CNY (¥)	Dec. 31, 2012 CNY (¥)
Allowance for doubtful accounts receivable	$ 29,263	¥ 189,563	$ 14,492	¥ 93,877	¥ 43,814	¥ 5,768
Total current liabilities	4,029,578	26,102,802		20,270,821
Total non-current liabilities	$ 5,794,374	¥ 37,534,790		¥ 24,794,858
Common stock, par value per share \| $ / shares	$ 0.00005		$ 0.00005
Common stock, shares authorized	870,400,000	870,400,000
Class A Ordinary Shares
Common stock, par value per share \| $ / shares	$ 0.00005
Common stock, shares authorized	825,000,000	825,000,000	825,000,000	825,000,000
Common stock, shares issued	27,113,541	27,113,541	27,613,315	27,613,315
Common stock, shares outstanding	27,113,541	27,113,541	27,613,315	27,613,315
Class B Ordinary Shares
Common stock, par value per share \| $ / shares	$ 0.00005
Common stock, shares authorized	35,400,000	35,400,000	35,400,000	35,400,000
Common stock, shares issued	7,492,921	7,492,921	7,492,921	7,492,921
Common stock, shares outstanding	7,492,921	7,492,921	7,492,921	7,492,921
Variable Interest Entity, Primary Beneficiary
Total current liabilities	$ 2,275,391	¥ 14,739,528		¥ 9,813,366
Total non-current liabilities	$ 419,606	¥ 2,718,124		¥ 781,835

Consolidated Statements Of Comprehensive Income ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($) $ / shares shares	Dec. 31, 2015 CNY (¥) ¥ / shares shares	Dec. 31, 2014 CNY (¥) ¥ / shares shares	Dec. 31, 2013 CNY (¥) ¥ / shares shares
Revenues:
Online marketing services	$ 9,885,610	¥ 64,037,006	¥ 48,495,215	¥ 31,802,219
Others	361,963	2,344,723	557,103	141,705
Total revenues	10,247,573	66,381,729	49,052,318	31,943,924
Operating costs and expenses:
Cost of revenues	(4,238,789)	(27,458,030)	(18,885,450)	(11,471,839)
Selling, general and administrative	(2,636,139)	(17,076,383)	(10,382,142)	(5,173,533)
Research and development	(1,570,867)	(10,175,762)	(6,980,962)	(4,106,832)
Total operating costs and expenses	(8,445,795)	(54,710,175)	(36,248,554)	(20,752,204)
Operating profit	1,801,778	11,671,554	12,803,764	11,191,720
Other income:
Interest income	364,728	2,362,632	1,992,818	1,308,542
Interest expense	(160,764)	(1,041,394)	(628,571)	(447,084)
Foreign exchange (loss) income, net	28,065	181,802	75,780	(48,379)
Income (loss) from equity method investments	597	3,867	(19,943)	22,578
Others, net	3,817,370	24,728,162	260,558	189,330
Total other income, net	4,049,996	26,235,069	1,680,642	1,024,987
Income before income taxes	5,851,774	37,906,623	14,484,406	12,216,707
Income taxes	(845,098)	(5,474,377)	(2,231,172)	(1,828,930)
Net income	5,006,676	32,432,246	12,253,234	10,387,777
Net loss attributable to noncontrolling interests	190,177	1,231,927	943,698	162,880
Net income attributable to Baidu, Inc.	5,196,853	33,664,173	13,196,932	10,550,657
Other comprehensive income (loss):
Foreign currency translation adjustment	(99,555)	(644,896)	(422,925)	185,389
Unrealized gains (losses) on available-for-sale investments, net of reclassification	45,472	294,559	(17,698)	11,467
Other comprehensive income (loss), net of tax	(54,083)	(350,337)	(440,623)	196,856
Comprehensive income	4,952,593	32,081,909	11,812,611	10,584,633
Comprehensive loss attributable to noncontrolling interests and redeemable noncontrolling interests	162,976	1,055,726	923,545	225,560
Comprehensive income attributable to Baidu, Inc.	$ 5,115,569	¥ 33,137,635	¥ 12,736,156	¥ 10,810,193
Common Class A and Class B
Other income:
Basic \| (per share)	$ 147.36	¥ 954.56	¥ 374.88	¥ 300.66
Diluted \| (per share)	$ 146.88	¥ 951.49	¥ 373.43	¥ 300.23
Weighted average number of Class A and Class B ordinary shares outstanding:
Basic	34,921,782	34,921,782	35,062,466	34,986,228
Diluted	35,034,470	35,034,470	35,198,474	35,036,346
Class A Ordinary Shares
Other income:
Basic \| (per share)	$ 147.36	¥ 954.56	¥ 374.88	¥ 300.66
Diluted \| (per share)	$ 146.88	¥ 951.49	¥ 373.43	¥ 300.23
Weighted average number of Class A and Class B ordinary shares outstanding:
Basic	27,428,861	27,428,861	27,551,463	27,274,769
Diluted	35,034,470	35,034,470	35,198,474	35,036,346
Class A Ordinary Shares \| American Depositary Shares
Other income:
Basic \| (per share)	$ 14.74	¥ 95.46	¥ 37.49	¥ 30.07
Diluted \| (per share)	$ 14.69	¥ 95.15	¥ 37.34	¥ 30.02

Consolidated Statements Of Cash Flows ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2013 CNY (¥)
Cash flows from operating activities:
Net income	$ 5,006,676	¥ 32,432,246	¥ 12,253,234	¥ 10,387,777
Adjustments to reconcile net income to net cash generated from operating activities:
Depreciation of fixed assets and computer parts	445,561	2,886,254	2,223,907	1,702,140
Gain on disposal of fixed assets	(3,741)	(24,233)	(24,395)	(16,051)
Amortization of intangible assets and licensed copyrights	459,208	2,974,658	1,748,387	949,850
Deferred income tax, net	348,998	2,260,739	(693,448)	330,636
Share-based compensation	214,134	1,387,118	962,740	514,727
Provision for doubtful accounts	38,111	246,878	77,472	39,137
Investment income	(418,232)	(2,709,222)	(1,932,046)	(1,103,361)
Net gain from step-acquisition and settlement of pre-existing relationship	0	0	(75,229)	0
Assets impairment	18,058	116,978	95,049	24,197
(Income) loss from equity method investments	(597)	(3,867)	19,943	(22,578)
Gain on disposal of subsidiaries	(3,772,200)	(24,435,554)	0	0
Other non-cash expenses	8,175	52,959	32,435	19,186
Changes in operating assets and liabilities, net of effects of acquisitions and disposals:
Restricted cash	(240,078)	(1,555,178)	(51,077)	(151,435)
Accounts receivable	(134,083)	(868,564)	(1,462,086)	(773,787)
Other assets	(321,945)	(2,085,509)	(1,628,737)	(1,303,334)
Amounts due from related parties	(122,878)	(795,977)	370,970	(54)
Customer advances and deposits	226,712	1,468,595	1,313,806	866,620
Accounts payable and accrued liabilities	1,108,299	7,179,338	5,028,890	2,005,559
Deferred revenue	32,536	210,763	(61,790)	122,347
Deferred income	2,948	19,099	104,391	199,272
Amounts due to related parties	102,645	664,917	(365,241)	2,123
Net cash generated from operating activities	2,998,307	19,422,438	17,937,175	13,792,971
Cash flows from investing activities:
Acquisition of fixed assets	(807,314)	(5,229,616)	(4,827,163)	(2,756,629)
Acquisition of computer parts	(3,185)	(20,634)	(4,302)	(12,194)
Proceeds from disposal of fixed assets	5,136	33,271	20,422	18,476
Acquisition of businesses, net of cash acquired (Note 3)	(51,357)	(332,679)	(328,891)	(13,201,126)
Disposal of subsidiaries and business	(546,671)	(3,541,228)	0	0
Acquisition of intangible assets	(384,830)	(2,492,855)	(1,563,746)	(909,717)
Capitalization of software costs	(4,840)	(31,351)	0	(2,448)
Purchases of held-to-maturity investments	(7,750,681)	(50,207,364)	(55,356,781)	(30,441,279)
Sales and maturities of held-to-maturity investments	8,021,516	51,961,778	37,449,747	29,562,045
Purchases of available-for-sale investments	(19,475,103)	(126,155,824)	(78,033,523)	(53,921,661)
Sales and maturities of available-for-sale investments	17,081,880	110,652,993	81,931,252	48,947,811
Purchases of other long-term investments	(917,026)	(5,940,309)	(1,777,331)	(350,361)
Sales of other long-term investments	3,572	23,141	22,362	0
Cash distribution from long-term investments	1,271	8,233	180	4,143
Net cash used in investing activities	(4,827,632)	(31,272,444)	(22,467,774)	(23,062,940)
Cash flows from financing activities:
Restricted cash (served) released as collateral for borrowings	15,808	102,400	(102,400)	0
Proceeds from issuance of subsidiaries' shares	544,621	3,527,945	1,846,819	1,397,283
Payments to acquire subsidiaries' shares from noncontrolling interests	0	0	(622,961)	(259,879)
Proceeds from short-term loans	15,438	100,000	92,432	0
Repayment of short-term loans	(13,099)	(84,850)	0	(47,200)
Proceeds from long-term loans	333,709	2,161,701	1,807,646	2,144,450
Repayment of long-term loans	(335,455)	(2,173,010)	(347,659)	(2,144,450)
Payment of dividends by a subsidiary to noncontrolling interests	0	0	(337,964)	0
Proceeds from issuance of notes payable	1,606,427	10,406,115	6,188,232	6,111,200
Payment of capital lease obligation	(9,083)	(58,837)	(72,817)	(36,629)
Payment of debt issuance costs	(7,969)	(51,624)	(32,216)	(39,400)
Repurchase of ordinary shares	(984,434)	(6,376,964)	0	0
Proceeds from exercise of share options	34,758	225,156	192,848	156,307
Net cash generated from financing activities	1,200,721	7,778,032	8,611,960	7,281,682
Effect of exchange rate changes on cash and cash equivalents	27,661	179,181	79,567	(200,548)
Net (decrease) increase in cash and cash equivalents	(600,943)	(3,892,793)	4,160,928	(2,188,835)
Cash and cash equivalents at beginning of the year	2,138,492	13,852,725	9,691,797	11,880,632
Cash and cash equivalents at end of the year	1,537,549	9,959,932	13,852,725	9,691,797
Supplemental disclosures:
Interests paid	133,848	867,039	592,759	302,055
Income taxes paid	426,552	2,763,119	2,798,040	1,656,513
Non-cash investing and financing activities:
Capital lease obligation	939	6,081	94,336	45,554
Acquisition of fixed assets included in accounts payable and accrued liabilities	158,722	1,028,171	1,131,870	787,154
Acquisition of other non-current assets included in accounts payable and accrued liabilities	6,826	44,215	39,437	40,303
Non-cash acquisitions of investments	$ 3,771,565	¥ 24,431,441	¥ 75,229	¥ 0

Consolidated Statements Of Shareholders' Equity ¥ in Thousands, $ in Thousands	USD ($)	CNY (¥)	Ordinary Shares USD ($) shares	Ordinary Shares CNY (¥) shares	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 (in shares) at Dec. 31, 2012 \| shares			34,965,710	34,965,710
Balances at Dec. 31, 2012		¥ 26,181,842		¥ 15		¥ 2,095,273		¥ 24,038,219		¥ (78,278)		¥ 126,613
Net income		10,449,634						10,550,657				(101,023)
Other comprehensive income (loss)		252,276								259,536		(7,260)
Business combination		427,813										427,813
Reclassification of redeemable noncontrolling interests		888,934										888,934
Acquisition of a subsidiary's shares from noncontrolling shareholders		(138,439)				(138,439)
Accretion of redeemable noncontrolling interests		(31,799)						(31,799)
Exercise of share-based awards (in shares) \| shares			64,663	64,663
Exercise of share-based awards		167,977				167,127						850
Share-based compensation		505,653				485,185						20,468
Issuance of subsidiary shares		1,332,936				448,996						883,940
Balances (in shares) at Dec. 31, 2013 \| shares			35,030,373	35,030,373
Balances at Dec. 31, 2013		40,036,827		¥ 15		3,058,142		34,557,077		181,258		2,240,335
Net income		12,253,234						13,196,932				(943,698)
Other comprehensive income (loss)		(440,623)								(460,776)		20,153
Business combination		150,000										150,000
Acquisition of a subsidiary's shares from noncontrolling shareholders		(622,961)				(406,285)						(216,676)
Accretion of redeemable noncontrolling interests		(52,683)						(52,683)
Exercise of share-based awards (in shares) \| shares			75,863	75,863
Exercise of share-based awards		207,806				199,773						8,033
Dividends distribution by a subsidiary		(337,964)										(337,964)
Share-based compensation		959,245				798,971						160,274
Issuance of subsidiary shares		5,000										5,000
Balances (in shares) at Dec. 31, 2014 \| shares			35,106,236	35,106,236
Balances at Dec. 31, 2014		52,157,881		¥ 15		3,650,601		47,701,326		(279,518)		1,085,457
Net income		32,432,246						33,664,173				(1,231,927)
Other comprehensive income (loss)		(492,408)								(526,538)		34,130
Business combination		10,935				3,384						7,551
Accretion of redeemable noncontrolling interests	$ (50,817)	(329,180)						(329,180)
Exercise of share-based awards (in shares) \| shares			103,952	103,952
Exercise of share-based awards		278,574				254,003						24,571
Share-based compensation		1,383,721				1,240,366						143,355
Issuance of subsidiary shares		1,935,070				975,679						959,391
Issuance of convertible notes by a disposed subsidiary		559,575				278,316						281,259
Repurchase and retirement of ordinary shares	(990,160)	(6,376,964)						(6,376,964)
Repurchase and retirement of ordinary shares (in shares) \| shares			(603,726)	(603,726)
Disposal of subsidiaries		(1,291,613)										(1,291,613)
Balances (in shares) at Dec. 31, 2015 \| shares			34,606,462	34,606,462
Balances at Dec. 31, 2015	$ 12,391,217	¥ 80,267,837	$ 2	¥ 15	$ 988,352	¥ 6,402,349	$ 11,525,418	¥ 74,659,355	$ (124,434)	¥ (806,056)	$ 1,879	¥ 12,174

Organization, Consolidation and Presentation of Financial Statements

12 Months Ended

Dec. 31, 2015

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, 2015, the Company has subsidiaries incorporated in countries and jurisdictions including the People’s Republic of China (“PRC”), Hong Kong, Japan, Cayman Islands and British Virgin Islands (“BVI”). As of December 31, 2015, 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 subsidiaries, VIEs and 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, offers transaction services and conducts online advertising business through online video contents broadcasting. 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 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 power 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 S-X Rule 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.

Unrecognized revenue-producing assets held by the VIEs include certain internet content provisions and other licenses, domain names and trademarks. The internet content provisions and other licenses, which are held by the VIEs that provide the relevant services, are required under relevant PRC laws, rules and regulations for the operation of Internet businesses in the PRC, and therefore are integral to the Company’s operations.

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 RMB890.00 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 December 30, 2025 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 RMB1.26 billion and RMB90.00 million, respectively. The term of the loan agreements will expire on December 15, 2025 and December 21, 2025, 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 power 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 software license agreement and web layout copyright license agreement were renewed since their original expiration 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 domain name license agreement was terminated in 2012 as Baidu Online transferred 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.

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. Each of the web layout copyright license agreements was renewed since original expiration 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. Each of the domain name license agreement was terminated in 2012 as Baidu Online transferred 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.

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.

The equity pledges of Baidu Netcom and Beijing Perusal described above are in the process of perfecting by registration with the relevant local administration for industry and commerce as required for a property right under the PRC Property Rights Law due to recent increase in registered capital of these entities.

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 besides 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 with those of the Company, which could potentially increase the risk that they would seek to act in 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, results of operations, and changes in cash and cash equivalents of the VIEs and their subsidiaries included in the Company’s consolidated balance sheets and statements of comprehensive income:


	As of December 31,
	2014		2015		2015
	RMB		RMB		US$
	(In thousands)
Assets
Current
Cash and cash equivalents		2,250,298		4,723,964		729,254
Accounts receivable, net		2,744,793		2,881,902		444,889
Others		3,665,314		6,075,006		937,819

		8,660,405		13,680,872		2,111,962
Non-current
Fixed assets, net		1,796,162		1,829,170		282,375
Others		2,157,922		4,641,014		716,449

		3,954,084		6,470,184		998,824

Total		12,614,489		20,151,056		3,110,786

Third-party liabilities
Current
Accounts payable and accrued liabilities		6,073,083		10,680,518		1,648,788
Customer advances and deposits		802,362		1,367,536		211,111
Others		2,937,921		2,691,474		415,492

		9,813,366		14,739,528		2,275,391
Non-current		781,835		2,718,124		419,606

Total		10,595,201		17,457,652		2,694,997

Inter-company liabilities
Inter-company payable to subsidiaries for technology consulting and service fees		1,479,423		2,702,300		417,163
Others		889,530		1,131,024		174,600

Total		2,368,953		3,833,324		591,763


	For the years ended December 31,
	2013			2014			2015			2015
	RMB			RMB			RMB			US$
	(In thousands)
Total revenues		9,040,058			13,166,712			20,668,198			3,190,620
Net loss		(248,664	)		(352,125	)		(4,398,409	)		(678,997	)
Net cash provided by operating activities		1,354,802			1,392,039			3,563,049			550,040
Net cash used in investing activities		(1,303,612	)		(2,430,505	)		(7,024,700	)		(1,084,427	)
Net cash provided by financing activities		595,132			1,778,444			5,935,317			916,255

As of December 31, 2015, there was no pledge or collateralization of the VIEs’ assets. The amount of the net liabilities of the VIEs was RMB1.14 billion (US$175.97 million) as of December 31, 2015. 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 to the VIEs during the years presented.

Basis of Presentation

The consolidated financial statements are 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 subsidiaries, VIEs and subsidiaries of the VIEs. All inter-company transactions and balances between the Company, its subsidiaries, VIEs and subsidiaries of the VIEs are eliminated upon consolidation. The Company 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 debt and equity investments, amortization and impairment of licensed copyrights, impairment of long-lived assets, long-term investments and goodwill, the purchase price allocation and fair value of noncontrolling interests with respect to business combinations and acquisition of equity method investees, 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 adjusted to conform with 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 RMB6.4778 per US$1.00 on December 31, 2015, the last business day in fiscal year 2015, 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.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2015

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 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

The Company historically had only one single reportable segment because the Company’s chief operating decision maker (“CODM”) formerly relied on the consolidated results of operations when making decisions on allocating resources and assessing performance of the Company. Beginning in the quarter ended June 30, 2015, the Company changed its reportable segments as a result of significant growth in the Company’s operations and expansion of services to multiple businesses in recent years. The Company’s chief executive officer, who has been identified as the CODM, now reviews the operating results of different service lines in order to allocate resources and assess the Company’s performance. Accordingly, the financial statements include segment information which reflects the current composition of the reportable segments in accordance with ASC topic 280 (“ASC 280”), Segment Reporting. The Company restated the presentation of its reportable segments for prior years to conform with the current year’s presentation.

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

Restricted cash

Restricted cash mainly consists of the cash reserved in escrow accounts for the remaining payments in relation to compensation for post-combination services, cash collateral for repayment of short-term loans (Note 10), 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 accounts until being used for the designated purposes or withdrawn by the users or customers.

Accounts Receivable

Accounts receivable are recognized and carried at the 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, 2014 and 2015, no allowance for doubtful accounts was provided for the receivables from online payment agencies.

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 topic 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 the positive intent and the 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 investments are 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 is 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, held-to-maturity investments with original and remaining maturities of greater than 12 months, and available-for-sale investments.

In accordance with ASC subtopic 325-20 (“ASC 325-20”), Investments-Other: Cost Method Investments, the Company carries at cost its investments in investees which do not have readily determinable fair value and the Company does not have significant influence. The Company 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 its 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. If the Company is not required to advance additional funds to an investee and the equity-method investment in ordinary shares is reduced to zero, the Company would recognize losses based on its percentage of the investment with the same liquidation preference for further investments made with a higher liquidation preference than ordinary shares. Such losses are first applied to those investments of a lower liquidation preference 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 and long-term available-for-sale investments are measured in the same manner as short-term held-to-maturity investments and short-term available-for-sale investments, respectively.

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 from and due to related parties, other receivables, long-term investments, short-term loans, accounts payable and accrued liabilities, customer advances and deposits, derivative instruments, capital lease obligation, 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 available-for-sale 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. Available-for-sale investments and 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. The fair value of notes payable is either extracted directly from the quoted market price or evaluated using an equivalent market interest rate for a similar bond without a conversion option with the assistance of a third party valuation firm.

Research, Development and Computer Software

Capitalization of software developed for internal use

The Company 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 RMB2.68 million, nil and RMB32.73 million (US$5.05 million) for the years ended December 31, 2013, 2014 and 2015, 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 RMB31.65 million, RMB28.24 million and RMB13.24 million (US$2.04 million) for the years ended December 31, 2013, 2014 and 2015, respectively. The unamortized amount of capitalized internal use software development costs was RMB13.24 million and RMB32.73 million (US$5.05 million) as of December 31, 2014 and 2015, respectively.

Research and development expenses

Research and development expenses consist primarily of personnel-related costs. The Company 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, 2013, 2014 and 2015 were insignificant.

Licensed Copyrights of Video Content

The current and non-current portions of licensed copyrights of video content are recorded in “Other current assets, net” or “Intangible assets, net”, respectively, at the lower of amortized cost or net realizable value. In accordance with ASC topic 920 (“ASC 920”), Entertainment-Broadcasters, costs incurred in purchased copyrights of video content are capitalized and amortized over the shorter of the license period or projected useful life of the video content. Any licensed copyrights that do not meet the criteria to be recorded are included in the commitments disclosure. The Company amortizes the licensed copyrights in “Cost of revenues” on an accelerated or on a straight line basis, as appropriate. If expectations of the usefulness of a video content are revised downward, the unamortized cost is written down to the estimated net realizable value. A write-down from unamortized cost to a lower estimated net realizable value establishes a new cost basis.

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 to 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.

As of December 31, 2014, the Company had three reporting units, consisting of Qunar Cayman Islands Limited (“Qunar”), its online video business (“iQiyi”), and the rest of the Group. Immediately upon the change in segment reporting in the quarter ended June 30, 2015, there were four reporting units representing core search business (“Search Services”), Qunar, iQiyi, and other online-to-offline e-commence initiatives (“Transaction Services”) excluding Qunar. The goodwill was reassigned to the reporting units affected using a relative fair value allocation approach. However, as more fully described in Note 4, subsequent to the share exchange transaction with Ctrip.com International, Ltd. (“Ctrip”) the Company no longer controls Qunar. Accordingly, Qunar was no longer a reporting unit and the goodwill balance related to Qunar was derecognized. As a result, there were three reporting units as of December 31, 2015.

The Company has the option to assess qualitative factors first to determine whether it is necessary to perform the two-step test in accordance with ASC subtopic 350-20 (“ASC 350-20”), Intangibles-Goodwill and Other: Goodwill. If the Company believes, as a result of the qualitative assessment, that it is more-likely-than-not that the fair value of the reporting unit is less than its carrying amount, the two-step quantitative impairment test described above is required. Otherwise, no further testing is required. In the qualitative assessment, the Company considers primary factors such as industry and market considerations, overall financial performance of the reporting unit, and other specific information related to the operations. In performing the two-step quantitative impairment test, the first step compares 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.

The Company performed a qualitative assessment for the Search Services and Transaction Services. Based on the requirements of ASC 350-20, the Company evaluated all relevant factors, weighed all factors in their entirety and concluded that it was not more-likely-than-not the fair value was less than the carrying amount of each of the reporting unit, and further impairment testing on goodwill was unnecessary as of December 31, 2015. The Company elected to assess goodwill for impairment using the two-step process for iQiyi. The fair value of iQiyi exceeded its carrying amount, and therefore goodwill related to this reporting unit was not impaired and the Company was not required to perform further testing.

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. All other intangible assets with finite lives except for the sublicensing rights obtained from barter transactions 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		– 3.3 years
Software		– 4.0 years
Trademarks		– 9.6 years
User list		– 3.5 years
Licensed copyrights of video contents		– 2.8 years
Others		– 5.8 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:

Performance-based online marketing services

Cost-per-click

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.

Other performance-based online marketing services

To the extent the Company provides online marketing services based on performance criteria other than cost-per-click, such as 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.

Display-based online advertising services

For display-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 for cost per time advertising arrangements commencing on the date the customer’s advertisement is displayed on a specified webpage or mobile applications, or on the number of times that the advertisement has been displayed for cost per thousand impressions advertising arrangements. For certain display-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.

Revenue-sharing services

Online game services

The Company operates online game platforms on which registered users can access games provided by third-party game developers. The rights and obligations of each party to the arrangement indicate that the Company is acting as an agent because the game developer is the primary obligor in the arrangement in accordance with ASC subtopic 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 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.

Services provided by Baidu Nuomi

The Company generates revenue from 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 users. 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 users. Since the Company’s paying users have the ability to request for a 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.

Takeout delivery services

The Company generates revenue from takeout delivery services as a marketing agent by offering foods, drinks and snacks provided by third-party merchant partners at a discount through the website or mobile application that connects merchants to users. 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 foods, drinks or snacks are delivered to the users.

The Company also provides delivery services and charges a fee to users if the merchants do not provide such services. The Company recognizes delivery fees from users as part of its takeout delivery services revenue. The costs for providing the delivery services are included in cost of revenues.

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.

Barter transactions

Nonmonetary exchanges of licensed copyrights of video contents

The Company enters into nonmonetary transactions to exchange online broadcasting rights of licensed copyrights with other online video broadcasting companies (“OVBC”) from time to time. The exchanged licensed copyrights provide rights for each respective party only to broadcast the licensed copyrights received on its own website; meanwhile, each party retains the right to continue broadcasting and/or sublicense the rights to the content it surrendered in the exchange. The Company accounts for these nonmonetary exchanges in accordance with ASC topic 845 (“ASC 845”), Nonmonetary Transactions, and records the transaction based on the fair value of the asset surrendered.

The Company estimates the fair value of the contents surrendered by deriving an “average transaction price” using actual cash sublicensing transactions for the same content with comparable counterparties, when available. The comparability of counterparties is assessed based on a number of factors, including relative size and scale, as well as market share of online viewership traffic they generate. In instances when the Company does not have actual cash sublicensing transactions for the same content as reference points, the estimates of fair value of the content surrendered is derived using an average transaction price of cash sub-licenses of content that is similar in nature with comparable counterparties. To assess whether the content is similar in nature to the bartered content, the Company considers, amongst others, (i) the type and the popularity of content (i.e. movie, television series); (ii) the geographic origination source of the content; and (iii) the unique visitor statistics for each OVBC.

The attributable cost of the barter transaction is recognized as cost of revenues through the amortization of the sublicensing right component of the exclusive licensed copyright, computed using the individual-film-forecast-computation method in accordance with ASC topic 926 (“ASC 926”), Entertainment—Films. The Company recognized barter sublicensing revenues of RMB366.25 million (US$56.54 million) and the related cost of RMB277.82 million (US$42.89 million) for the year ended December 31, 2015. The barter sublicensing revenues and the related cost of barter sublicensing revenues were insignificant for the years ended December 31, 2013 and 2014.

Other nonmonetary exchanges

The Company engages in certain barter transactions other than licensed copyrights of video contents from time to time and in such situations follows the guidance set forth in ASC 845. While nonmonetary transactions are generally recorded at fair value, if such value is not determinable within reasonable limits, or the transaction lacks commercial substance, or the transaction is an exchange of a product or property held for sale in the ordinary course of business for a product or property to be sold in the same line of business to facilitate sales to customers other than the parties to the exchange, 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 other than licensed copyrights of video contents was insignificant for each of the years presented.

Other revenue recognition related policies

In accordance with ASC subtopic 605-25 (“ASC 605-25”), Revenue Recognition: Multiple-Deliverable Revenue Arrangements, for arrangements that include multiple deliverables, primarily for advertisements to be displayed in different spots, placed under different forms and occur at different time, the Company would evaluate all the deliverables in the arrangement to determine whether they represent separate units of accounting. For the arrangements with deliverable items to be considered a separate unit of accounting, the Company allocates the total consideration of the arrangements 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”), and recognizes revenue on a periodic basis during the arrangements when each deliverable is provided. The Company considers all reasonably available information in determining the BESP, including both market and entity-specific factors. For the arrangements with deliverable items to be determined as a single unit of accounting due to lack of value on a standalone basis or a contingent revenue feature, the Company recognizes the revenue at the point of last deliverable item has been provided.

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 which entitle them 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 customers in conjunction with a current sale of products or services as a multiple-element arrangement by analogy to ASC 605-25. The consideration allocated to the award credits, as deferred revenue, is based on the 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.

The Company provides coupons and credits to the end users in certain businesses, including services provided by Baidu Nuomi and takeout delivery services, for expanding market share. The coupons and credits can be used to reduce the purchase price or to redeem for gifts. Coupons issued to end users as a result of a concurrent sale are recognized as reduction of corresponding revenue in accordance with ASC 605-50. Coupons issued to end users for free and without concurrent sales are recognized as advertising and promotional expenses upon the actual usage of the coupons. Credits provided to end users for redeeming gifts in the future are accrued as advertising and promotional expenses upon issuance.

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 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, 2013, 2014 and 2015 were RMB2.33 billion, RMB3.60 billion and RMB4.64 billion (US$716.29 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 and Promotional Expenses

Advertising and promotional expenses, including advertisements through various forms of media and kinds of marketing and promotional activities, are included in “Selling, general and administrative expense” in the consolidated statements of comprehensive income and are expensed when incurred. Advertising and promotional expenses for the years ended December 31, 2013, 2014 and 2015 were RMB2.11 billion, RMB4.93 billion and RMB9.80 billion (US$1.51 billion), 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. For certain government subsidies, 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. The government subsidies of non-operating nature with no further conditions to be met are recorded as non-operating income in “Other income, net” when received. The government subsidies with certain operating conditions are recorded as liabilities when received and will be recorded as operating income when the conditions are met.

Leases

Leases are 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, 2013, 2014 and 2015, 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 are 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 (“modified awards”). The compensation costs associated with the modified awards are recognized if either the original vesting condition or the new vesting condition is achieved. Total recognized compensation cost for the awards is at least equal to the fair value of the awards at the grant date unless at the date of the modification the performance or service conditions of the original awards are not expected to be satisfied. 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 modified 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 subtopic 505-50 (“ASC 505-50”), Equity: Equity-based Payments to Non-Employees. 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. The Company accounts for the 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.

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. 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 such 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 rights. 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.

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 assessment of whether a loss is probable or reasonably possible, and whether the loss or a range of loss is estimable, often involves 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, amounts due from related parties and long-term held-to-maturity investments. As of December 31, 2015, the Company has RMB69.90 billion (US$10.79 billion) in cash and cash equivalents, restricted cash, short-term investments and long-term held-to-maturity investments, 95.30% and 4.70% of which are held by financial institutions in the PRC and international financial institutions outside of the PRC, respectively. The Company’s total cash and cash equivalents, restricted cash, short-term investments and long-term held-to-maturity investments held at China Merchants Bank, Bank of China and China Construction Bank exceeded 10%, representing 28.40%, 24.31% and 10.14% of the Company’s total cash and cash equivalents, restricted cash, short-term investments and long-term held-to-maturity investments as of December 31, 2015, 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 banks 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 to avoid any potential 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. As of December 31, 2015, the Company had no single customer with a receivable balance exceeding 10% of the total accounts receivable balance.

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

Amounts due from related parties are typically unsecured 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.

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 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, long-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. On March 15, 2014, the People’s Bank of China announced the widening of the daily trading band for RMB against US$. The appreciation of the US$ against RMB was approximately 4.40% in 2015. Most of revenues and costs of the Company are denominated in RMB, while a portion of cash and cash equivalents, short-term financial assets, investments and notes payable are denominated in U.S. dollars. 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$.

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.

Recent Accounting Pronouncement

In May 2014, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2014-09 (“ASU 2014-09”), Revenue from Contracts with Customers. ASU 2014-09 supersedes the revenue recognition requirements in ASC 605, and requires entities to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. ASU 2014-09 is originally effective for the annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. ASU 2015-14, Revenue from Contracts with Customers, defers the effective date of ASU 2014-09 by one year. As a result, ASU 2014-09 is effective for annual reporting periods beginning after December 15, 2017 and interim periods therein. Early adoption is permitted to the original effective date. The Company is currently evaluating the timing of its adoption and the impact of adopting the new revenue standard on its consolidated financial statements and considering additional disclosure requirements.

In April 2015, the FASB issued ASU No. 2015-03 (“ASU 2015-03”), Interest – Imputation of Interest. ASU 2015-03 requires debt issuance costs related to a recognized debt liability to be presented in the balance sheet as a direct deduction from the debt liability rather than as an asset. ASU 2015-03 is effective for annual reporting periods beginning after December 15, 2015, including interim periods within that reporting period. Early adoption is permitted. The Company early adopted ASU 2015-03 on a retrospective basis. The balance sheet of each individual period presented was adjusted to reflect the period-specific effects of applying ASU 2015-03. The impact of the adoption of ASU 2015-03 for each year presented was insignificant.

In September 2015, the FASB issued ASU No. 2015-16 (“ASU 2015-16”), Business Combinations (Topic 805) Simplifying the Accounting for Measurement – Period Adjustments. ASU 2015-16 requires the acquirer to recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amount is determined. The acquirer is required to also record, in the same period’s financial statements, the effect on earnings of changes in depreciation, amortization, or other income effects, if any, as a result of the change to the provisional amounts, calculated as if the accounting had been completed at the acquisition date. In addition, an entity is required to present separately on the face of the income statement or disclose in the notes to the financial statements the portion of the amount recorded in current-period earnings by line item that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date. For public business entities, ASU 2015-16 is effective for fiscal years beginning after December 15, 2015. Early adoption is permitted. The Company does not expect the adoption of ASU 2015-16 will have a significant impact on the consolidated financial statements.

In November 2015, the FASB issued ASU No. 2015-17 (“ASU 2015-17”), Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes. ASU 2015-17 simplifies the presentation of deferred income taxes by eliminating the separate classification of deferred income tax liabilities and assets into current and noncurrent amounts in the consolidated balance sheet statement of financial position. The amendments in the update require that all deferred tax liabilities and assets be classified as noncurrent in the consolidated balance sheet. The amendments in this update are effective for fiscal years beginning after December 15, 2016, and interim periods therein and may be applied either prospectively or retrospectively to all periods presented. Early adoption is permitted. The Company early adopted ASU 2015-17 in the fourth quarter of 2015 on a retrospective basis. The adoption of ASU 2015-17 resulted in a decrease of RMB684.95 million (US$105.74 million) to current deferred tax assets and a corresponding increase to noncurrent deferred tax asset on the consolidated balance sheet as of December 31, 2014.

In February 2016, the FASB issued ASU No. 2016-02 (“ASU 2016-02”), Leases. ASU 2016-02 specifies the accounting for leases. For operating leases, ASU 2016-02 requires a lessee to recognize a right-of-use asset and a lease liability, initially measured at the present value of the lease payments, in its balance sheet. The standard also requires a lessee to recognize a single lease cost, calculated so that the cost of the lease is allocated over the lease term, on a generally straight-line basis. ASU 2016-02 is effective for public companies for annual reporting periods, and interim periods within those years beginning after December 15, 2018. Early adoption is permitted. The Company is currently evaluating the impact of adopting this standard on its consolidated financial statements.

Business Combinations

12 Months Ended

Dec. 31, 2015

Business Combinations [Abstract]

Business Combinations

3. BUSINESS COMBINATIONS

Business Combinations in 2015:

During the year ended December 31, 2015, the Company completed two business combinations, which the Company expected to complement its existing businesses and achieve significant synergies. The total purchase consideration was RMB331.95 million (US$51.24 million). The acquired entities were considered insignificant, 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.

Neither the results of operations since the acquisition dates nor the pro forma results of operations of the acquirees were presented because the effects of these business combinations, individually and in the aggregate, were not significant to the Company’s consolidated results of operations.

Business Combinations in 2014:

During the year ended December 31, 2014, the Company completed several business combinations, which the Company expected to complement its existing businesses and achieve significant synergies. The acquired entities were considered insignificant, 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.

The Company 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
	(In thousands)
Purchase consideration		398,410
Net assets acquired, excluding intangible assets and the related deferred tax liabilities		(95,961	)
Intangible assets, net		249,452
Deferred tax liabilities, non-current		(67,945	)
Pre-existing equity interests		(91,677	)
Noncontrolling interests		(150,000	)
Goodwill		554,541

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

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 expected to enhance its ability and market share in the 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 represented 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
	(In thousands)
Purchase consideration		11,196,235
Net assets acquired, excluding intangible assets and the related deferred tax liabilities		483,341
Intangible assets, net		1,146,300
Deferred tax liabilities, non-current		(278,346	)
Goodwill		9,844,940

Goodwill, which is not tax deductible, is primarily attributable to synergies expected to be achieved from the acquisition. The synergies are mainly attributable to 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.

Other acquisitions

The Company also completed other business combinations during 2013, which the Company expected to complement its existing businesses 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.


	RMB
	(In thousands)
Purchase consideration		3,865,378
Net assets acquired, excluding intangible assets and the related deferred tax liabilities		467,159
Intangible assets, net		796,415
Deferred tax liabilities, non-current		(112,233	)
Noncontrolling interests		(427,813	)
Goodwill		3,141,850

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

- 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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1497-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1490-128463

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1392-128463

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e7008-128479

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1486-128463

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=56956791&loc=d3e4845-128472

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1500-128463

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1524-128463

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e7000-128479

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=56956791&loc=d3e4922-128472

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=56956791&loc=d3e4934-128472

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=56956791&loc=d3e4926-128472

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=56956515&loc=d3e1383-128463

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6996-128479

+ Details

Investments

12 Months Ended

Dec. 31, 2015

Investments, Debt and Equity Securities [Abstract]

Investments

4. INVESTMENTS

Short-term Investments

As of December 31, 2015, all of the short-term held-to-maturity investments were time deposits in commercial banks with a maturity of less than one year. The short-term available-for-sale investments are debt securities with a maturity of less than one year purchased from commercial banks and other financial institutions, and equity securities of a publicly listed company.

During the years ended December 31, 2013, 2014 and 2015, the Company recorded interest income from its short-term investments of RMB1.07 billion, RMB1.81 billion and RMB2.20 billion (US$339.20 million) in the consolidated statements of comprehensive income, respectively.

Long-term Investments

Cost method investments

The carrying amount of cost method investments was RMB1.74 billion and RMB7.30 billion (US$1.13 billion) as of December 31, 2014 and 2015, respectively. The increase is primarily due to additional equity investments in the form of preferred shares in 2015. The Company’s investments in preferred shares of the investees are not considered in-substance common stock since these preferred shares contain terms such as dividend and liquidation preferences over ordinary shares. In addition, the preferred shares do not have readily determinable fair values. As a result, these investments in preferred shares are accounted for under the cost method.

Equity method investments

Equity Investment in Ctrip. On October 26, 2015, the Company completed a share exchange transaction with Ctrip (“Ctrip transaction”), a company engaged in the online travelling business. The Company exchanged its beneficially owned 178,702,519 Class A ordinary shares and 11,450,000 Class B ordinary shares of its majority-owned subsidiary Qunar in exchange for 11,488,381 newly-issued ordinary shares of Ctrip. Subsequent to the transaction, the Company lost control over Qunar and owned 24.39% equity interests in Ctrip when combined with the Ctrip ADS previously acquired in the open market in 2013. The Company accounts for the investment in Ctrip as an equity method investment in accordance with ASC 323 due to its significant influence over the entity. The Company recorded the investment in Ctrip at the fair value of the shares acquired on the closing date of the Ctrip transaction. The Company recognized a total gain of RMB24.42 billion (US$3.77 billion) from the Ctrip transaction in “Other income, net” in the consolidated statements of comprehensive income for the year ended December 31, 2015. The deconsolidation of Qunar did not meet the definition of a discontinued operation in accordance with ASC subtopic 205-20 (“ASC 205-20”), Presentation of Financial Statements – Discontinued Operations, as the disposal of Qunar did not represent a shift in the Company’s strategy.

Through this transaction, the Company strengthened its position in the online travelling business of the online to offline marketplace. The carrying amount of the Ctrip investment in excess of the Company’s proportionate interest in Ctrip is recognized as equity method goodwill, intangible assets and related deferred income tax expenses.


	RMB			US$
	(In thousands)
Carrying value of investment in Ctrip		26,662,337			4,115,956
Proportionate share of net assets of Ctrip		(8,550,531	)		(1,319,975	)

Excess of carrying value of investment over proportionate share of net assets		18,111,806			2,795,981


The excess carrying value has been primarily assigned to:
Goodwill		15,563,126			2,402,533
Intangible assets		2,845,081			439,205
Deferred income taxes		(283,187	)		(43,716	)
Property, plant and equipment		52,323			8,077
Land use rights		13,487			2,082
Equity investments		(79,024	)		(12,200	)

Total		18,111,806			2,795,981

As the financial statements of Ctrip may not be available in timely manner for the Company to apply the equity method, the Company elects to record its share of the profits or losses of Ctrip on a quarter lag basis. When reporting its proportionate share of profits or losses of Ctrip, the Company will adjust for its basis difference related to the amortization of intangible assets and deferred income taxes discussed above.

The following tables set forth the summarized financial information of Ctrip:


	As of September 30,*
	2014		2015		2015
	RMB		RMB		US$
	(In thousands)
Current assets		16,194,113		25,750,458		3,975,186
Non-current assets		12,073,373		23,500,517		3,627,855
Current liabilities		10,253,664		18,873,779		2,913,609
Non-current liabilities		8,051,191		17,492,002		2,700,300
Noncontrolling interests		536,042		1,063,306		164,146


	For the six months ended September 30,*		For the twelve months ended September 30,*
	2013		2014		2015			2015
	RMB		RMB		RMB			US$
	(In thousands)
Total revenues		2,960,637		7,280,123		10,484,967			1,618,600
Gross profit		2,097,599		4,962,670		7,072,995			1,091,882
Income (loss) from operations		495,482		433,052		(115,056	)		(17,762	)
Net income		540,651		625,520		2,052,526			316,855
Net income attributable to the investees		583,369		728,644		2,207,503			340,780

*	The Company adopted an one-quarter lag in reporting its share of equity income in Ctrip

In accordance with ASC 323, when Baidu obtained the ability to exercise significant influence over Ctrip that was previously accounted for at fair value as an available-for-sale equity investment in accordance with ASC 320, the investment and results of operations in prior years were adjusted retrospectively on a step-by-step basis as if the equity method had been in effect during all previous years in which the investment was held.

The retrospective effects of applying the equity method of accounting to the consolidated statements of balance sheets and the consolidated statements of comprehensive income are as follows:


	As of December 31, 2014
	As originally reported		As adjusted for retrospective application
	RMB		RMB
	(In thousands)
Short-term investments		43,818,037		42,698,831
Long-term investments, net		2,878,922		3,544,923
Additional paid-in capital		3,633,919		3,650,601
Retained earnings		47,659,772		47,701,326
Accumulated other comprehensive income (loss)		231,923		(279,518	)


	For the year ended December 31, 2013					For the year ended December 31, 2014
	As originally reported			As adjusted for retrospective application		As originally reported			As adjusted for retrospective application
	RMB			RMB		RMB			RMB
	(In thousands)
Income (loss) from equity method investments		(5,806	)		22,578		(26,952	)		(19,943	)
Other, net		186,023			189,330		257,704			260,558
Net income		10,356,086			10,387,777		12,243,371			12,253,234

As of December 31, 2014 and 2015, the Company holds several other equity method investments besides Ctrip 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. The carrying amount of all of the equity method investments was RMB869.15 million and RMB28.54 billion (US$4.41 billion) as of December 31, 2014 and 2015, respectively. The Company excluded the summarized information for these other equity method investments, as the other equity investees were insignificant for all the years presented.

Long-term held-to-maturity investments were time deposits in commercial banks with original and remaining maturities of greater than one year. The held-to-maturity investments are stated at amortized cost. Long-term available-for-sale equity investments represent investments in the equity securities of publicly listed companies. As the Company does not have significant influence over the investees, the investments were 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.

The total impairment charges on long-term investments were RMB17.52 million, RMB93.42 million and RMB116.98 million (US$18.06 million) for the years ended December 31, 2013, 2014 and 2015, respectively.

The short-term held-to-maturity debt investments as well as the short-term available-for-sale investments will mature within one year; whereas the long-term held-to-maturity debt investments as well as the long-term available-for-sale debt investments will mature after one year through five years.


	As of December 31, 2014
	Cost or amortized cost		Gross unrecognized holding gains		Gross unrecognized holding losses			Gross unrealized gains		Gross unrealized losses			Fair value
	RMB		RMB		RMB			RMB		RMB			RMB
	(In thousands)
Short-term investments
Held-to-maturity investments
Fixed-rate investments		38,159,394		104,718		(15,389	)							38,248,723
Adjustable-rate investments		60,290		—		(771	)							59,519
Available-for-sale investments
Fixed-rate debt investments		2,854,682							10,414					2,865,096
Adjustable-rate debt investments		1,568,812									(269	)		1,568,543
Equity investments		42,137							3,371					45,508
Long-term investments:
Held-to-maturity investments
Fixed-rate investments		545,930		—		(14,612	)							531,318
Available-for-sale investments
Debt investment		272,680							—					272,680
Equity investment		124,000									(8,079	)		115,921


	As of December 31, 2015
	Cost or amortized cost		Gross unrecognized holding gains		Gross unrecognized holding losses			Gross unrealized gains		Gross unrealized losses			Fair value		Fair value
	RMB		RMB		RMB			RMB		RMB			RMB		US$
	(In thousands)
Short-term investments
Held-to-maturity investments
Fixed-rate investments		36,942,840		197,848		(6,592	)							37,134,096		5,732,517
Available-for-sale investments
Fixed-rate debt investments		6,872,077							86,322					6,958,399		1,074,192
Adjustable-rate debt investments		13,137,500							187,885					13,325,385		2,057,085
Equity investment		600,543							142,075					742,618		114,640
Long-term investments:
Held-to-maturity investments
Fixed-rate investments		1,838,953				(32,507	)							1,806,446		278,867
Available-for-sale investments
Equity investments		322,269									(45,304	)		276,965		42,756

Accounts Receivable

12 Months Ended

Dec. 31, 2015

Receivables [Abstract]

Accounts Receivable

5. ACCOUNTS RECEIVABLE


	As of December 31,
	2014			2015			2015
	RMB			RMB			US$
	(In thousands)
Accounts receivable		3,758,324			4,116,819			635,526
Allowance for doubtful accounts		(93,877	)		(189,563	)		(29,263	)

		3,664,447			3,927,256			606,263

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


	2013		2014		2015			2015
	RMB		RMB		RMB			US$
	(In thousands)
Balance as of January 1		5,768		43,814		93,877			14,492
Amounts charged to expenses		38,046		50,063		115,261			17,793
Amounts written off		—		—		(19,575	)		(3,022	)

Balance as of December 31		43,814		93,877		189,563			29,263

Other Current Assets

12 Months Ended

Dec. 31, 2015

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Other Current Assets

6. OTHER CURRENT ASSETS


	As of December 31,
	2014		2015		2015
	RMB		RMB		US$
	(In thousands)
Prepaid expenses		420,227		339,264		52,373
Advances to suppliers		1,225,972		1,953,717		301,602
Tax prepayments		323,618		3,074		475
Loans receivables		5,067		226,838		35,018
Receivables from online payment agencies		692,277		318,528		49,172
Deposits		279,727		380,152		58,685
Purchased copyrights		180,392		432,730		66,802
Others		280,147		686,374		105,957

		3,407,427		4,340,677		670,084

Fixed Assets

12 Months Ended

Dec. 31, 2015

Property, Plant and Equipment [Abstract]

Fixed Assets

7. FIXED ASSETS


	As of December 31,
	2014			2015			2015
	RMB			RMB			US$
	(In thousands)
Computer equipment		9,764,297			12,520,942			1,932,900
Office building		1,776,651			3,094,551			477,716
Office building related facility, machinery and equipment		577,178			1,593,090			245,931
Vehicles		29,363			31,450			4,855
Office equipment		342,452			433,144			66,866
Leasehold improvements		311,076			302,304			46,668
Construction in progress		1,783,641			682,314			105,331

		14,584,658			18,657,795			2,880,267
Accumulated depreciation		(5,879,294	)		(8,030,668	)		(1,239,721	)

		8,705,364			10,627,127			1,640,546

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 were RMB224.03 million and RMB122.43 million, respectively, as of December 31, 2014 and RMB224.71 million (US$34.69 million) and RMB174.63 million (US$26.96 million), respectively, as of December 31, 2015. Future minimum lease payments of RMB47.10 million are payable in the amounts of RMB39.66 million, RMB7.10 million, RMB0.34 million, nil and nil in 2016, 2017, 2018, 2019, and 2020, respectively.

Depreciation expense of the fixed assets, including assets under capital leases, was RMB1.64 billion, RMB2.19 billion and RMB2.87 billion (US$442.57 million) for the years ended December 31, 2013, 2014 and 2015, respectively. The Company recognized impairment loss on fixed assets of RMB2.06 million, nil and nil for the years ended December 31, 2013, 2014 and 2015, respectively.

Goodwill and Intangible Assets

12 Months Ended

Dec. 31, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

8. GOODWILL AND INTANGIBLE ASSETS

Goodwill


	Search Services			Transaction Services excluding Qunar		Qunar			iQiyi			Total
	RMB			RMB		RMB			RMB			RMB
	(In thousands)
Balance at December 31, 2012		125,275			—		2,293,007			1,459,282			3,877,564
Goodwill acquired		10,340,893			816,985		—			1,828,912			12,986,790
Foreign currency translation adjustment		(4	)		—		—			—			(4	)

Balance at December 31, 2013		10,466,164			816,985		2,293,007			3,288,194			16,864,350

Goodwill acquired		133,509			433,119		—			(12,087	)		554,541
Foreign currency translation adjustment		4			—		—			—			4

Balance at December 31, 2014		10,599,677			1,250,104		2,293,007			3,276,107			17,418,895

Goodwill acquired		222,987			46,692		—			—			269,679
Goodwill disposed in Ctrip transaction (Note 4)		—			—		(2,293,007	)		—			(2,293,007	)
Foreign currency translation adjustment		6			—		—			—			6

Balance at December 31, 2015		10,822,670			1,296,796		—			3,276,107			15,395,573

Balance at December 31, 2015, in US$		1,670,732			200,191		—			505,744			2,376,667

Intangible Assets

Finite-lived intangible assets


	As of December 31, 2014
	Gross carrying value		Accumulated amortization			Net carrying value
	RMB		RMB			RMB
	(In thousands)
Land use right		519,474		(37,357	)		482,117
Customer relationships		693,712		(304,208	)		389,504
Software		519,239		(274,818	)		244,421
Trademarks		916,735		(189,588	)		727,147
User list		854,467		(452,730	)		401,737
Licensed copyrights of video contents		1,768,141		(935,238	)		832,903
Others		695,562		(213,929	)		481,633

		5,967,330		(2,407,868	)		3,559,462


	As of December 31, 2015
	Gross carrying value		Accumulated amortization			Net carrying value		Net carrying value
	RMB		RMB			RMB		US$
	(In thousands)
Land use right		464,165		(44,428	)		419,737		64,796
Customer relationships		472,013		(364,310	)		107,703		16,626
Software		513,470		(352,099	)		161,371		24,911
Trademarks		613,032		(144,983	)		468,049		72,254
User list		699,872		(497,283	)		202,589		31,274
Licensed copyrights of video contents		3,039,164		(1,478,285	)		1,560,879		240,959
Others		776,522		(375,797	)		400,725		61,862

		6,578,238		(3,257,185	)		3,321,053		512,682

The Company recognized impairment loss on intangible assets of RMB4.62 million, RMB1.63 million and nil for the years ended December 31, 2013, 2014 and 2015, respectively. Amortization expense of intangible assets for the years ended December 31, 2013, 2014 and 2015 was RMB949.85 million, RMB1.59 billion and RMB2.97 billion (US$459.21 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,
2016		1,270,794		196,177
2017		502,510		77,574
2018		297,853		45,981
2019		124,432		19,209
2020		95,543		14,749

Indefinite-lived intangible assets


	As of December 31,
	2014		2015		2015
	RMB		RMB		US$
	(In thousands)
Domain names		9,360		9,360		1,445
Trademarks		5,537		4,206		649

		14,897		13,566		2,094

- 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, 2015

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities

9. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES


	As of December 31,
	2014		2015		2015
	RMB		RMB		US$
	(In thousands)
Accrued payroll and welfare		1,703,029		1,629,794		251,597
Accrued operating expenses		3,694,869		5,112,984		789,309
Tax payable		624,781		334,058		51,570
Interest payable		121,907		127,799		19,729
Users’ and distributors’ deposits		354,459		888,098		137,099
Purchase of fixed assets and spare parts		1,314,841		1,495,958		230,936
Traffic acquisition costs		1,159,362		1,852,949		286,046
Bandwidth costs		748,072		1,080,657		166,825
Content acquisition costs		718,072		1,821,217		281,147
Fund collected on behalf of service providers		1,563,564		1,640,460		253,243
Payable to merchants		359,190		801,282		123,697
Others		602,747		1,054,936		162,853

		12,964,893		17,840,192		2,754,051

Loans Payable	12 Months Ended
Loans Payable	Dec. 31, 2015
Debt Disclosure [Abstract]
Loans Payable	10. LOANS PAYABLE *Short-term Loans* On May 13, 2014, 91 Wireless entered into a banking facility agreement with Hong Kong and Shanghai Banking Corporation Limited (Hong Kong branch) (“HSBC”), pursuant to which 91 Wireless is entitled to borrow a US$ denominated loan of RMB129.56 million (US$20.00 million) with an interest rate of 0.8% per annum over 1, 3 or 6 months LIBOR. The banking facility is subject to HSBC’s overriding right of repayment on demand and the loan under this facility is intended for the general working capital of 91 Wireless. On May 23, 2014, 91 Wireless drew down RMB45.34 million (US$7.00 million) with a fixed interest rate of 1.12% under the loan commitment, and on September 25, 2014, 91 Wireless drew down another RMB51.82 million (US$8.00 million) with a fixed interest rate of 1.13% under the loan commitment, both of which were secured by cash collateral of a subsidiary of 91 Wireless. On May 21, 2015, the loan amounting to RMB45.34 million (US$7.00 million) was repaid in full when it became due, and on December 18, 2015, the loan amounting to RMB51.82 million (US$8.00 million) was repaid in full when it became due. On September 22, 2015, the Company entered into a banking facility agreement with China Merchants Bank (Shanghai Branch), pursuant to which the Company is entitled to borrow a RMB denominated loan of RMB100.00 million (US$15.44 million) for one year with a fixed annual interest rate at benchmark one-year lending rate published by People’s Bank of China. The loan is intended for the general working capital purposes. In September 2015, the Company drew down RMB9.90 million (US$1.53 million) with a fixed interest rate of 4.60%. In November and December 2015, the remaining of RMB90.10 million (US$13.90 million) was drawn down with a fixed interest rate of 4.35%. *Long-term Loans* On July 24, 2013, the Company entered into a loan agreement with Sumitomo Mitsui Banking Corporation, pursuant to which the Company is entitled to borrow an unsecured US$ denominated loan of RMB971.67 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 RMB971.67 million (US$150.00 million) with a term of two years under the facility commitment. In connection with the loan agreement, the Company entered into an interest swap agreement, pursuant to which the loan will be settled with a fixed annual interest rate of 1.17% during the term of the loan. On July 24, 2015, the loan was repaid in full when it became due. On August 13, 2013, the Company entered into a loan agreement with Australia and New Zealand Banking Group Limited (Hong Kong Branch), pursuant to which the Company is entitled to borrow an unsecured AU$ denominated loan of RMB1.30 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 RMB1.30 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$200.00 million with a fixed annual interest rate of 1.65% during the term of the loan. On August 19, 2015, the loan was repaid in full when it became due. On December 9, 2014, the Company entered into two loan agreements with Bank of China (Los Angeles Branch), pursuant to which the Company borrowed two unsecured US$ denominated loans of RMB971.67 million (US$150.00 million) with a term of two years and RMB971.67 million (US$150.00 million) with a term of three years. Both loans are intended for the general working capital of the Company and have a floating interest rate. In connection with the loan agreements, the Company entered into two interest swap agreements, pursuant to which the loans will be settled with a fixed annual interest rate of 2.31% and 2.45%, respectively, during the respective term of the loans. On July 17, 2015, the Company entered into a loan agreement with Sumitomo Mitsui Banking Corporation, pursuant to which the Company is entitled to borrow an unsecured US$ denominated loan of RMB971.67 million (US$150.00 million) with a floating interest rate. The loan is intended for the general working capital of the Company. On August 10, 2015, the Company drew down RMB971.67 million (US$150.00 million) with a term of two years under the facility commitment. In connection with the loan agreement, the Company entered into an interest swap agreement, pursuant to which the loan will be settled with a fixed annual interest rate of 1.41% during the term of the loan. On August 25, 2015, the Company entered into a loan agreement with HSBC, pursuant to which the Company is entitled to borrow an unsecured US$ denominated loan of RMB1.30 billion (US$200.00 million) with a fixed annual interest rate of 1.42%. The loan is intended for the general working capital of the Company. On August 28, 2015, the Company drew down RMB1.30 billion (US$200.00 million) with a term of two years under the facility commitment. The interest swap agreements and currency swap agreement met the definition of a derivative in accordance with ASC 815. The fair value of the derivatives related to the interest swap agreements and currency swap agreement was insignificant for the years ended December 31, 2013, 2014 and 2015.

Notes Payable

12 Months Ended

Dec. 31, 2015

Debt Disclosure [Abstract]

Notes Payable

11. NOTES PAYABLE

Baidu, Inc.

On November 28, 2012, the Company issued and sold 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”). On June 9, 2014, the Company issued and sold publicly the fourth tranche of unsecured senior notes with an aggregate principal amount of US$1.00 billion which will mature on June 9, 2019 (the “2019 Notes”). On June 30, 2015, 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 June 30, 2020 (the “2020 Notes”), and (ii) an aggregate principal amount of US$500.00 million which will mature on June 30, 2025 (the “2025 Notes”). The 2017 Notes, 2018 Notes, 2019 Notes, 2020 Notes, 2022 Notes and 2025 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. Interest is 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. Interest is payable semi-annually in arrears on and of each year, beginning on February 6, 2014. The 2019 Notes bear interest at the rate of 2.75% per annum. Interest is payable semi-annually in arrears on and of each year, beginning on December 9, 2014. The 2020 Notes bear interest at the rate of 3.00% per annum and the 2025 Notes bear interest at the rate of 4.13% per annum. Interest is payable semi-annually in arrears on and of each year, beginning on December 30, 2015. At maturity, the Notes are payable at their principal amount plus accrued and unpaid interest thereon.

The net proceeds from the Notes, which will be used for general corporate purposes, were RMB6.11 billion, RMB6.19 billion and RMB7.75 billion (US$1.20 billion) for the years ended December 31, 2013, 2014 and 2015, respectively.

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, 2015, 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 RMB74.36 million (US$11.48 million). The issuance costs of RMB149.59 million (US$23.09 million) were presented as a direct deduction from the principal amount of the Notes 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%, 3.00%, 3.13%, 3.59% and 4.22% for the 2017 Notes, the 2018 Notes, the 2019 Notes, the 2020 Notes, the 2022 Notes and the 2025 Notes, respectively.

The principal amount and unamortized discount and debt issuance costs as of December 31, 2014 and 2015 were as follows:


	As of December 31,
	2014			2015			2015
	RMB			RMB			US$
	(In thousands)
Principal amount		21,700,000			30,869,300			4,765,399
Unamortized discount and debt issuance costs		(143,218	)		(167,184	)		(25,809	)

		21,556,782			30,702,116			4,739,590

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,
2016		971,670		150,000
2017		8,097,250		1,250,000
2018		6,477,800		1,000,000
2019		6,477,800		1,000,000
2020		4,858,350		750,000
Thereafter		8,097,250		1,250,000

Subsidiaries – Qunar

On June 17, 2015, Qunar issued US$500.00 million senior unsecured convertible notes (the “Qunar Notes”) in a private placement. The Qunar Notes bear interest at a coupon rate of 2% per annum with a maturity date of June 17, 2021. The Qunar Notes can be convertible at any time, at the holder’s option, into Qunar ADSs, at an initial conversion price of US$55.00 per Qunar ADS, subject to adjustment under the terms of the Qunar Notes. Upon conversion, Qunar shall pay or deliver its ADSs or cash, or any combination of cash and ADSs at the election of Qunar. Except for the other embedded features therein, the conversion option is eligible for a scope exception from derivative accounting under ASC 815. Qunar separated the Notes into equity component of RMB569.22 million (US$87.87 million) and debt component of RMB2.53 billion (US$391.30 million) in accordance with the Cash Conversion Subsection under ASC subtopic 470-20 (“ASC 470-20”), Debt with Conversion and Other Options, so that Qunar recognizes the same interest cost as if it had issued a comparable debt instrument without the embedded conversion option. The equity component is measured as the residual amount, reflecting the interest cost paid with the conversion option. The allocated issuance costs to the debt component of RMB42.94 million (US$6.63 million) were presented as a direct deduction from the principal amount of the Qunar Notes. The Company evaluated all the other embedded derivative features therein and concluded all the other embedded derivative features are clearly and closely related to the debt host except for two features which require bifurcation from the debt host. The fair values of the two embedded derivative features were estimated to be insignificant as of the debt issuance date. Qunar was deconsolidated at the closing date of the Ctrip transaction (Note 4).

Income Taxes

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Income Taxes

12. INCOME TAXES

Cayman Islands and BVI

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, neither Cayman Islands nor BVI withholding tax will be imposed.

Hong Kong

Under the Hong Kong tax laws, subsidiaries in Hong Kong are subject to the Hong Kong profits tax rate at 16.5% and they may be exempted from income tax on their foreign-derived income and there are no withholding taxes in Hong Kong on remittance of dividends.

Japan

Under the Japan tax laws, a company with paid-in capital in excess of JPY100 million was subject to a national corporate income tax rate of 25.5% up to March 31, 2015 and from April 1, 2015 the income tax rate has been reduced to 23.9%. A company with paid-in capital equals JPY100 million or less will be taxed at a tax rate of 15% on first JPY8 million and at 23.9% on the portion over JPY8 million from April 1, 2015. Local income taxes, which are local inhabitant tax and enterprise tax, are also imposed on corporate income. The resulting effective corporate income tax rates of the Company’s Japanese subsidiaries range from approximately 34% to 37%.

China

Effective from January 1, 2008, the PRC’s statutory, Enterprise Income Tax (“EIT”) rate is 25%. Preferential EIT rates at 15% and 10% are available for qualified “High and New Technology Enterprises” (“HNTEs”) and “Key Software Enterprise” (“KSE”). The HNTE certificate is effective for a period of 3 years and the KSE certificate is effective for a period of 2 years.

Baidu Online enjoyed a reduced tax rate of 10% as a qualified KSE until the end of 2014 and a reduced tax rate of 15% as a qualified HNTE starting from 2015. Certain other PRC subsidiaries and VIEs, including Baidu Netcom, are qualified HNTEs and enjoy a reduced tax rate of 15% for the years presented, which will expire in 2016, 2017 or 2018. 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 for earnings derived from January 1, 2008 and onwards paid by PRC entities to any of their foreign non-resident enterprise investors are subject to a 10% withholding tax. A lower tax rate will be applied if tax treaty or arrangement benefits are available. Under the tax arrangement between the PRC and Hong Kong, the reduced withholding tax rate for dividends paid by PRC entities is 5% provided the Hong Kong investors meet the requirements as stipulated by relevant PRC tax regulations, such as the beneficiary owner test. Capital gains derived from PRC are also subject to a 10% PRC withholding 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, 2015, the Company has not accrued for PRC tax on such basis. The Company will continue to monitor its tax status.

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


	For the years ended December 31,
	2013			2014			2015		2015
	RMB			RMB			RMB		US$
	(In thousands)
PRC		13,815,469			17,783,174			16,877,599		2,605,452
Non-PRC		(1,598,762	)		(3,298,768	)		21,029,024		3,246,322

		12,216,707			14,484,406			37,906,623		5,851,774

Except for the investment related gain as mentioned in Note 4, 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,
	2013			2014			2015		2015
	RMB			RMB			RMB		US$
	(In thousands)
Current income tax		2,006,980			2,942,173			3,213,638		496,100
Income tax refund due to reduced tax rate		(508,686	)		(17,553	)		—		—
Adjustments of deferred tax assets due to reduced tax rates		21,573			28,146			79,947		12,342
Deferred income tax (benefit) expense		309,063			(721,594	)		2,180,792		336,656

		1,828,930			2,231,172			5,474,377		845,098

The reconciliation of the actual income taxes to the amount of tax computed by applying the aforementioned statutory income tax rate to pre-tax income is as follows:


	For the years ended December 31,
	2013			2014			2015			2015
	RMB			RMB			RMB			US$
	(In thousands, except for per share data)
Expected taxation at PRC statutory tax rate		3,046,254			3,587,693			9,476,656			1,462,944
Effect of differing tax rates in different jurisdictions		312,938			676,663			(5,253,700	)		(811,032	)
Non-taxable income		(69,673	)		(12,504	)		(65,411	)		(10,098	)
Non-deductible expenses		168,735			123,245			165,264			25,512
Research and development super-deduction		(318,652	)		(538,305	)		(767,858	)		(118,537	)
Effect of PRC preferential tax rates and tax holiday		(2,152,806	)		(1,897,184	)		(1,547,392	)		(238,876	)
Effect of tax rate changes on deferred taxes		21,573			28,146			79,947			12,342
Over-accrued EIT for previous years		(32,982	)		(153,121	)		(248,673	)		(38,388	)
PRC withholding tax		560,243			—			2,470,733			381,415
Addition to valuation allowance		293,300			416,539			1,164,811			179,816

Taxation for the year		1,828,930			2,231,172			5,474,377			845,098

Effective tax rate		15.01%			15.41%			14.44%			14.44%
Effect of preferential tax rates inside the PRC on basic earnings per Class A and Class B ordinary share		61.53			53.61			44.31			6.84

The tax effects of temporary differences that gave rise to the deferred tax balances at December 31, 2014 and 2015 are as follows:


	As of December 31,
	2014			2015			2015
	RMB			RMB			US$
	(In thousands)
Deferred tax assets:
Provision for doubtful receivables		23,179			120,612			18,619
Accrued expenses, payroll and others		1,084,113			1,745,810			269,506
Fixed assets depreciation		38,157			19,659			3,035
Net operating loss carry-forward		930,456			1,320,496			203,850
Less: valuation allowance		(1,131,826	)		(2,198,403	)		(339,375	)

Deferred tax assets, net		944,079			1,008,174			155,635


	As of December 31,
	2014		2015		2015
	RMB		RMB		US$
	(In thousands)
Long-lived assets arising from acquisitions		549,485		359,531		55,502
Withholding tax on PRC subsidiaries’ undistributed earnings		594,336		592,719		91,500
Withholding tax on capital gains derived from PRC		—		2,489,040		384,243

Deferred tax liabilities		1,143,821		3,441,290		531,245

As of December 31, 2015 the Company had net losses of approximately RMB8.05 billion (US$1.24 billion) deriving from entities in the PRC, Hong Kong and Japan. The net loss in the PRC and Japan can be carried forward for five years and nine years, respectively, to offset future net profit for income tax purposes. The net loss of entities in the PRC and Japan will begin to expire in 2018, if not utilized. The net loss in Hong Kong can be carried forward without an expiration date.

The Company 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 elects 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, 2014 and 2015, there was no significant impacts from tax uncertainty on the Company’s financial position and result of operations. The Company does not expect the amount of unrecognized tax benefits would increase significantly in the next 12 months. In general, the PRC tax authorities have up to five years to conduct examinations of the tax filings of the Company’s PRC subsidiaries. Accordingly, the PRC subsidiaries’ tax years of 2011 through 2015 remain open to examination by the respective tax authorities. The Company may also be subject to the examinations of the tax filings in other jurisdictions, which are not material to the consolidated financial statements.

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 as of December 31, 2013, because the Company believes that the underlying dividends will be distributed in the future considering future merger and acquisition activities. The Company did not provide for additional deferred income taxes and foreign withholding taxes on the undistributed earnings of foreign subsidiaries in 2014 and 2015 on the basis of its intent to permanently reinvest foreign subsidiaries’ earnings. As of December 31 2015, the total amount of undistributed earnings from the PRC subsidiaries for which no withholding tax has been accrued was RMB70.13 billion (US$10.83 billion). Determination of the amount of unrecognized deferred tax liability related to these earnings is not practicable. In the case of its VIEs in the PRC, undistributed earnings were insignificant as of each of the balance sheet dates.

Employee Defined Contribution Plan	12 Months Ended
Employee Defined Contribution Plan	Dec. 31, 2015
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 RMB1.05 billion, RMB1.64 billion and RMB2.23 billion (US$344.43 million) for the years ended December 31, 2013, 2014 and 2015, respectively.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2015

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

14. COMMITMENTS AND CONTINGENCIES

Capital Commitments

The Company’s capital commitments primarily relate to commitments in connection with the expansion and improvement of its network infrastructure and its plan to build additional office buildings and cloud computing based data centers. Total capital commitments contracted but not yet reflected in the financial statements amounted to RMB589.93 million (US$91.07 million) as of December 31, 2015. All of the commitments relating to the network infrastructure are to be fulfilled in 2016 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 to six 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 RMB284.58 million, RMB525.31 million and RMB647.09 million (US$99.89 million) for the years ended December 31, 2013, 2014 and 2015, respectively. Total operating lease expense for Internet Data Centre (“IDC”) facilities was RMB1.94 billion, RMB2.85 billion and RMB3.72 billion (US$574.27 million) for the years ended December 31, 2013, 2014 and 2015, 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, 2015:


	RMB		US$
	(In thousands)
2016		3,358,242		518,423
2017		1,300,298		200,731
2018		1,046,187		161,503
2019		620,844		95,842
2020		397,378		61,345
Thereafter		147,415		22,757

		6,870,364		1,060,601

The Group’s lease arrangements have no renewal options, rent escalation clauses and restriction or contingent rents.

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.

Future minimum payments under non-cancelable licensing agreements consist of the following as of December 31, 2015:


	RMB		US$
	(In thousands)
2016		3,122,843		482,084
2017		217,219		33,533
2018		241,014		37,206
2019		251,674		38,852
2020		154,250		23,812
Thereafter		1,022,963		157,918

		5,009,963		773,405

Guarantees

The Company accounts for guarantees in accordance with ASC topic 460 (“ASC 460”), Guarantees. Accordingly, the Company evaluates its guarantees if any 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 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 was not required to make payments related to these obligations, and the fair value for these obligations was nil on the consolidated balance sheets as of December 31, 2014 and 2015.

Litigation

The Group was involved in certain cases pending in various PRC and U.S. courts and arbitration as of December 31, 2015. 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.

Redeemable Noncontrolling Interests

12 Months Ended

Dec. 31, 2015

Temporary Equity Disclosure [Abstract]

Redeemable Noncontrolling Interests

15. REDEEMABLE NONCONTROLLING INTERESTS


	2013			2014		2015
	RMB			RMB		RMB		US$
	(In thousands)
Balance as of January 1		1,033,283			—		1,894,502		292,461
Net losses		(61,857	)		—		—		—
Other comprehensive income (loss)		(55,420	)		—		142,071		21,932
Exercise of share-based awards		464			—		—		—
Share-based compensation		11,259			—		—		—
Issuance of subsidiary shares		51,368			1,841,819		1,582,126		244,237
Accretion of redeemable noncontrolling interests		31,799			52,683		329,180		50,817
Acquisition of subsidiaries’ redeemable shares from shareholders		(121,962	)		—		—		—
Reclassification of redeemable noncontrolling interests		(888,934	)		—		—		—

Balance as of December 31		—			1,894,502		3,947,879		609,447

On November 14, 2014, iQiyi completed a round of preferred shares financing. The new preferred shareholders acquired 13.42% of the then outstanding equity interest of iQiyi for a total consideration of US$300.00 million.

On October 1, 2015, Xiaodu Life Technology Ltd (“Xiaodu”), a wholly owned subsidiary of the Company primarily engaged in the business of takeout delivery services, issued 250,000,000 preferred shares at par value to certain shareholders for a total consideration of US$250.00 million. As the preferred shares could be redeemed by such shareholders upon the occurrence of certain events that are not solely within the control of Xiaodu, these preferred shares are accounted for as redeemable noncontrolling interests.

The Company accounts for the accrete changes in the redemption value in accordance with ASC topic 480 (“ASC 480”), Distinguishing Liabilities from Equity. The Company elects to use the effective interest method for the changes of redemption value over the period from the date of issuance to the earliest redemption date of the noncontrolling interest.

Shareholders' Equity

12 Months Ended

Dec. 31, 2015

Equity [Abstract]

Shareholders' Equity

16. SHAREHOLDERS’ EQUITY

Ordinary Shares

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. The number of Class B ordinary shares transferred to Class A ordinary shares was 225,079, 45,000 and nil in the years ended December 31, 2013, 2014 and 2015, respectively.

As of December 31, 2015, there were 27,113,541 and 7,492,921 Class A and Class B ordinary shares outstanding, respectively. As of December 31, 2014 and 2015, there were no preferred shares issued and outstanding.

On July 30, 2015, the Company announced a share repurchase program in which the Company proposed to acquire up to an aggregate of US$1.00 billion of its shares over the next 12 months. On October 30, 2015, the Company announced another share repurchase program under which the Company proposed to acquire up to an aggregate of US$2.00 billion of its shares over the next 24 months in the open market or through privately negotiated transactions, depending on market conditions and in accordance with applicable rules and regulations. The Company repurchased 603,726 Class A ordinary shares from the open market with an aggregate purchase price of US$990.16 million during the year ended December 31, 2015. The repurchased shares were cancelled under Cayman Islands law upon repurchase and the difference between the par value and the repurchase price was debited to retained earnings.

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,
	2014		2015		2015
	RMB		RMB		US$
	(In thousands)
PRC statutory reserve funds		375,193		417,911		64,514
Unreserved retained earnings		47,326,133		74,241,444		11,460,904

Total retained earnings		47,701,326		74,659,355		11,525,418

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 RMB7.54 billion and RMB10.58 billion (US$1.63 billion) as of December 31, 2014 and 2015, 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, were 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		185,389			73,599			258,988
Amounts reclassified from accumulated other comprehensive income		—			(62,132	)		(62,132	)

Net current-period other comprehensive income		185,389			11,467			196,856
Other comprehensive loss attribute to noncontrolling interests and redeemable noncontrolling interests		62,680			—			62,680

Balance at December 31, 2013		158,355			22,903			181,258

Other comprehensive income (loss) before reclassification		(422,925	)		27,327			(395,598	)
Amounts reclassified from accumulated other comprehensive income		—			(45,025	)		(45,025	)

Net current-period other comprehensive loss		(422,925	)		(17,698	)		(440,623	)
Other comprehensive income attribute to noncontrolling interests and redeemable noncontrolling interests		(20,153	)		—			(20,153	)

Balance at December 31, 2014		(284,723	)		5,205			(279,518	)

Other comprehensive income (loss) before reclassification		(644,896	)		489,010			(155,886	)
Amounts reclassified from accumulated other comprehensive income		—			(194,451	)		(194,451	)

Net current-period other comprehensive income (loss)		(644,896	)		294,559			(350,337	)
Other comprehensive income attribute to noncontrolling interests and redeemable noncontrolling interests		(176,201	)		—			(176,201	)

Balance at December 31, 2015		(1,105,820	)		299,764			(806,056	)

Balance at December 31, 2015, in US$		(170,709	)		46,276			(124,434	)

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 amounts reclassified were determined on the basis of specific identification.

The following table sets forth the tax effect allocated to each component of other comprehensive income for the years ended December 31, 2014 and 2015:


	For the years ended December 31,
	2013			2014		2015			2015
	RMB			RMB		RMB			US$
				(In thousands)
Unrealized gains on available-for-sale investments
Unrealized holding (losses) gains during the year		(1,157	)		1,680		(68,303	)		(10,544	)
Reclassified for gains realized		—			—		28,885			4,459

Net unrealized (losses) gains		(1,157	)		1,680		(39,418	)		(6,085	)
Foreign currency translation adjustment		—			—		—			—

Other comprehensive (loss) income		(1,157	)		1,680		(39,418	)		(6,085	)

- 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 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(d),(e))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 3: 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 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 5: 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 6: 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 7: 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 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section C

+ Details

Earnings Per Share ("EPS")

12 Months Ended

Dec. 31, 2015

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, 2013, 2014 and 2015 is as follows:


	For the years ended December 31,
	2013			2014			2015			2015
	RMB			RMB			RMB			US$
	(In thousands)
Net income attributable to Baidu, Inc.		10,550,657			13,196,932			33,664,173			5,196,853
Accretion of the redeemable noncontrolling interests		(31,799	)		(52,683	)		(329,180	)		(50,817	)

Numerator for EPS computation		10,518,858			13,144,249			33,334,993			5,146,036

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,
	2013				2014				2015
	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.		8,200,353		2,318,505		10,328,517		2,815,732		26,182,538		4,041,887		7,152,455		1,104,149
Denominator
Weighted average ordinary shares outstanding		27,274,769		7,711,459		27,551,463		7,511,003		27,428,861		27,428,861		7,492,921		7,492,921

Denominator used for earnings per share		27,274,769		7,711,459		27,551,463		7,511,003		27,428,861		27,428,861		7,492,921		7,492,921
Earnings per share – basic		300.66		300.66		374.88		374.88		954.56		147.36		954.56		147.36

Earnings per share – diluted:
Numerator
Allocation of net income attributable to Baidu, Inc. for diluted computation		8,203,670		2,315,188		10,339,397		2,804,852		26,205,544		4,045,439		7,129,449		1,100,597
Reallocation of net income attributable to Baidu, Inc. as a result of conversion of Class B to Class A shares		2,315,188		—		2,804,852		—		7,129,449		1,100,597

Allocation of net income attributable to Baidu, Inc.		10,518,858		2,315,188		13,144,249		2,804,852		33,334,993		5,146,036		7,129,449		1,100,597
Denominator
Weighted average ordinary shares outstanding		27,274,769		7,711,459		27,551,463		7,511,003		27,428,861		27,428,861		7,492,921		7,492,921
Conversion of Class B to Class A ordinary shares		7,711,459		—		7,511,003		—		7,492,921		7,492,921
Share-based awards		50,118		—		136,008		—		112,688		112,688

Denominator used for earnings per share		35,036,346		7,711,459		35,198,474		7,511,003		35,034,470		35,034,470		7,492,921		7,492,921
Earnings per share – diluted		300.23		300.23		373.43		373.43		951.49		146.88		951.49		146.88

Earnings per ADS:
Denominator used for earnings per ADS – basic		272,747,690				275,514,630				274,288,610		274,288,610
Denominator used for earnings per ADS – diluted		350,363,460				351,984,740				350,344,700		350,344,700
Earnings per ADS – basic		30.07				37.49				95.46		14.74

Earnings per ADS – diluted		30.02				37.34				95.15		14.69

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, 2013, 2014 and 2015 because those stock options and restricted shares were anti-dilutive for earnings per share for the respective years.

Share-Based Awards Plan

12 Months Ended

Dec. 31, 2015

Disclosure of Compensation Related Costs, Share-based 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 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, share options are subject to vesting schedules varying from two years to four years, the exercise price of 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 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, 2015:


	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, 2014		198,392			1,141.00		7.83		225,915
Granted		65,013			2,094.20
Exercised		(32,603	)		1,062.30
Forfeited/Cancelled		(10,637	)		1,067.00
Outstanding, December 31, 2015		220,165			1,437.70		7.55		115,458
Vested and expected to vest at December 31, 2015		190,759			1,426.70		7.50		101,807
Exercisable at December 31, 2015		82,485			1,086.50		6.43		66,942

The aggregate intrinsic value in the table above represents the difference between the Company’s closing stock price on the last trading day in 2015 and the exercise price.

Total intrinsic value of options exercised for the years ended December 31, 2013, 2014 and 2015 was RMB114.21 million, RMB224.80 million and RMB199.88 million (US$30.86 million), respectively. The total fair value of options vested during the years ended December 31, 2013, 2014 and 2015 was RMB123.44 million, RMB149.22 million and RMB149.00 million (US$23.00 million), respectively.

As of December 31, 2015, there was RMB349.03 million (US$53.88 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 2.63 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 historical volatility of the Company’s share price applying the guidance provided by ASC 718. Assumptions of 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:

2013

2014

2015

Risk-free interest rate

0.40%~1.35%

1.52%~1.77%

1.31%~1.36%

Dividend yield

—

Expected volatility range

42.33%~44.17%

40.96%~41.59%

40.04%~40.57%

Weighted average expected volatility

43.33%

41.36%

40.21%

Expected life (in years)

3.08~4.57

4.57

5.02~5.13

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 primarily based on 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 2013, 2014 and 2015 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 2013, 2014, and 2015 was US$419.80, US$755.00, and US$790.00, respectively.

Restricted shares

Restricted shares activity for the year ended December 31, 2015 was as follows:


	Number of shares			Weighted average grant date fair value (US$)
Restricted shares
Unvested, December 31, 2014		219,404			1,582.60
Granted		247,141			1,979.30
Vested		(71,348	)		1,516.00
Forfeited		(50,674	)		1,767.80
Unvested, December 31, 2015		344,523			1,853.40

The total fair value of the restricted shares vested during the years ended December 31, 2013, 2014 and 2015 was RMB247.24 million, RMB324.41 million, RMB700.66 million (US$108.16 million), respectively. The weighted-average grant-date fair value of the restricted shares granted during the years 2013, 2014, and 2015 was US$1,137.00, US$1,815.60, and US$1,979.30, respectively.

As of December 31, 2015, there was RMB2.37 billion (US$365.95 million) unrecognized share-based compensation cost related to restricted shares. That deferred cost will be recognized over a weighted-average vesting period of 3.13 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

The Company’s 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 the year ended December 31, 2015.

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


	For the years ended December 31,
	2013		2014		2015		2015
	RMB		RMB		RMB		US$
	(In thousands)
Expensed as cost of revenues		23,976		34,611		49,770		7,683
Expensed as selling, general and administrative		164,704		426,052		486,760		75,143
Expensed as research and development		326,047		502,077		850,588		131,308
Capitalized as part of internal-used software		229		—		1,381		213

Related Party Transactions

12 Months Ended

Dec. 31, 2015

Related Party Transactions

19. RELATED PARTY TRANSACTIONS

For the year ended December 31, 2015, the related party transactions mainly represented online marketing services provided by the Company to Ctrip amounting to RMB89.24 million (US$13.78 million). Other related party transactions, including the reimbursements to Mr. Robin Yanhong Li’s use of an aircraft beneficially owned by his family member for the Company’s business purposes and the rental expense for an office building owned by the family members of an executive officer, were insignificant for each of the years presented.

As of December 31, 2014 and 2015, amounts due from/due to related parties were as follows:


	As of December 31,
	2014		2015		2015
	RMB		RMB		US$
	(In thousands)
Amounts due from related parties, current:
Qunar (i)		—		1,869,380		288,583
Ctrip (ii)		—		30,950		4,778
Other related parties (ii)		50		40,229		6,210

Total		50		1,940,559		299,571

Amounts due from related parties, non-current:
Other related parties (iii)		—		9,725		1,501

Amounts due to related parties, current:
Qunar (iv)		—		711,433		109,827
Ctrip		—		6,966		1,075
Other related parties		8,385		67,546		10,427

Total		8,385		785,945		121,329

Amounts due to related parties, Non-current:
Other related parties		8		—		—

(i)

It mainly represents short-term loans of RMB1,774.00 million (US$273.86 million) provided by the Company to Qunar, which was a majority-owned subsidiary of the Company prior to October 26, 2015 and became a majority-owned subsidiary of Ctrip on December 31, 2015. These loans are interest-bearing and repayable within one year.

(ii)	Balances in connection with services provided between the Company and its equity method investees arose in the ordinary course of business.

(iii)

Rental deposit paid in advance to the related party of one of the executive officers. Pursuant to the rental agreements, certain subsidiaries of the Company rent an office building owned by the family members of the executive officer.

(iv)	It mainly represents a short-term loan provided by Qunar to the Company of US$100.00 million in October 2015. The loan is interest-bearing and repayable within one year.

- 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, 2015

Segment Reporting [Abstract]

Segment Reporting

20. SEGMENT REPORTING

The operations of the Company are organized into three segments, consisting of the search services, transaction services, and iQiyi . Search services include the traditional search engine related businesses such as auction-based P4P services and display-based online advertising services. Transaction services include the newly developed internet businesses such as services provided by Baidu Nuomi, takeout delivery services and other online-to-offline services. iQiyi represents online video business.

The Company derives the results of the segments directly from its internal management reporting system. The CODM measures the performance of each segment based on metrics of revenue and earnings from operations and uses these results to evaluate the performance of, and to allocate resources to, each of the segments. The Company does not allocate any share-based compensation expenses and certain operating expenses to its segments as the CODM does not use this information to measure the performance of the operating segments. Because substantially all of the Group’s long-lived assets and revenues are located in and derived from the PRC, geographical segments are not presented.

The table below provides a summary of the Group’s operating segment results for the years ended December 31, 2013, 2014 and 2015.


	For the years ended December 31,
	2013			2014			2015			2015
	RMB			RMB			RMB			US$
				(In thousands)
Search Services
Revenues		29,590,276			43,727,459			55,667,478			8,593,577
Operating profit		14,178,852			20,547,793			28,117,837			4,340,646

Transaction Services
Revenues		1,319,187			3,822,456			7,005,941			1,081,531
Operating profit		(1,522,279	)		(5,973,978	)		(13,145,445	)		(2,029,307	)

iQiyi
Revenues		1,345,042			2,873,552			5,295,760			817,525
Operating profit		(743,013	)		(1,110,299	)		(2,383,438	)		(367,939	)

Inter-segment
Revenues		(310,581	)		(1,371,149	)		(1,587,450	)		(245,060	)
Operating profit		(207,113	)		302,988			469,718			72,512

Segment operating profit		11,706,447			13,766,504			13,058,672			2,015,912
Unallocated expenses		(514,727	)		(962,740	)		(1,387,118	)		(214,134	)

Group consolidated operating profit		11,191,720			12,803,764			11,671,554			1,801,778

- 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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e9038-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8971-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8595-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8380-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 35
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8984-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e9031-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e9054-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8538-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8864-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8906-108599

+ Details

Fair Value Measurement

12 Months Ended

Dec. 31, 2015

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 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 long-term available-for-sale debt investment is measured using the market approach. The fair values of the Company’s available-for-sale equity investments in the equity securities of publicly listed companies are 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 price.

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


	Total fair value at December 31, 2014		Fair value measurement or disclosure at December 31, 2014 using
	Total fair value at December 31, 2014		Quoted prices in active markets for identical assets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)		Total losses
	RMB		RMB		RMB		RMB		RMB
	(In thousands)
*Fair value disclosure (Notes 2 and 4)*
Cash equivalents
Time deposits		1,746,888				1,746,888
Money market fund		755,095		755,095
Short-term investments Held-to-maturity investments
Fixed-rate investments		38,248,723				38,248,723
Adjustable-rate investments		59,519				59,519
Long-term investments Held-to-maturity investments
Fixed-rate investments		531,318				531,318
Long-term notes payable		21,811,666		21,811,666

*Fair value measurement*

Recurring
Short-term investments Available-for-sale investments
Fixed-rate debt investments		2,865,096				2,865,096
Adjustable-rate debt investments		1,568,543				1,568,543
Equity investments		45,508		45,508
Long-term investments Available-for-sale investments
Debt investment		272,680						272,680
Equity investment		115,921		115,921

Non-recurring
Long-term investments		—						—		(93,424	)
Intangible assets		—						—		(1,625	)

Total assets measured at fair value		4,867,748		161,429		4,433,639		272,680		(95,049	)

As of December 31, 2014, long-term available-for-sale debt investment was measured at fair value on a recurring basis using significant unobservable inputs (Level 3).

As of December 31, 2014, certain intangible assets (Note 8) and equity method investments (Note 4) were written down from their respective carrying value to fair value of nil, which were measured using significant unobservable inputs (Level 3), with impairment charges incurred and recorded in earnings for the year then ended.


	Total fair value at December 31, 2015				Fair value measurement or disclosure at December 31, 2015 using
	Total fair value at December 31, 2015				Quoted prices in active markets for identical assets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)		Total losses
	RMB		US$		RMB		RMB		RMB		RMB			US$
	(In thousands)
*Fair value disclosure (Notes 2 and 4)*
Cash equivalents
Time deposits		678,000		104,665				678,000
Money market fund		608,353		93,914		608,353
Short-term investments Held-to-maturity investments
Fixed-rate investments		37,134,096		5,732,517				37,134,096
Long-term investments Held-to-maturity investments
Fixed-rate investments		1,806,446		278,867				1,806,446
Long-term notes payable		30,714,586		4,741,515		30,714,586

*Fair value measurement*

Recurring
Short-term investments Available-for-sale investments
Fixed-rate debt investments		6,958,399		1,074,192				6,958,399
Adjustable-rate debt investments		13,325,385		2,057,085				13,325,385
Equity investments		742,618		114,640		742,618
Long-term investments Available-for-sale investments
Equity investments		276,965		42,756		276,965
Non-recurring
Long-term investments		—		—						—		(116,978	)		(18,058	)

Total assets measured at fair value		21,303,367		3,288,673		1,019,583		20,283,784		—		(116,978	)		(18,058	)

As of December 31, 2015, a cost method investment (Note 4) was written down from its carrying value to fair value of nil, which was measured using significant unobservable inputs (Level 3), with impairment charges incurred and recorded in earnings for the year then ended.

The following table presents a reconciliation of long-term available-for-sale debt investment at fair value on a recurring basis using significant unobservable inputs (Level 3).


	Long-term available-for- sale debt investment
	RMB			US$
	(In thousands)
Balance as of January 1, 2015		272,680			42,095
Reclassification as a cost method investment		(272,680	)		(42,095	)

Balance as of December 31, 2015		—			—

As of December 31, 2014, long-term available-for-sale debt investment represented investment in the redeemable preferred shares of a private company. As the preferred shares were redeemable at the option of the Company, the investment was classified as available-for-sale debt securities and measured at fair value. In June 2015, the redemption right was modified such that the preferred shares are only redeemable upon the occurrence of certain events out of the Company’s control. The modification was accounted for as an extinguishment of the available-for-sale debt investment and any relevant unrealized gains/losses in other comprehensive income was recognized in earnings immediately upon reclassification to a cost method investment. Subsequent to the modification, the preferred shares were reclassified to cost method investments as the investment was not an in-substance common stock investment in a corporation and did not have a readily determinable fair value.

- 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

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2015

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

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.

Licensed Copyrights of Video Content

Licensed Copyrights of Video Content

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		– 3.3 years
Software		– 4.0 years
Trademarks		– 9.6 years
User list		– 3.5 years
Licensed copyrights of video contents		– 2.8 years
Others		– 5.8 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:

Performance-based online marketing services

Cost-per-click

Other performance-based online marketing services

Display-based online advertising services

Revenue-sharing services

Online game services

Services provided by Baidu Nuomi

Takeout delivery services

Online marketing services involving Baidu Union

Barter transactions

Nonmonetary exchanges of licensed copyrights of video contents

Other nonmonetary exchanges

Other revenue recognition related policies

Cost of Revenues

Cost of Revenues

Advertising and Promotional Expenses

Advertising and Promotional 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

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

Business and economic risks

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

Recent Accounting Pronouncement

Recent Accounting Pronouncement

Guarantees

Guarantees

Organization, Consolidation and Presentation of Financial Statements (Tables)

12 Months Ended

Dec. 31, 2015

Organization, Consolidation and Presentation of Financial Statements [Abstract]

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


	As of December 31,
	2014		2015		2015
	RMB		RMB		US$
	(In thousands)
Assets
Current
Cash and cash equivalents		2,250,298		4,723,964		729,254
Accounts receivable, net		2,744,793		2,881,902		444,889
Others		3,665,314		6,075,006		937,819

		8,660,405		13,680,872		2,111,962
Non-current
Fixed assets, net		1,796,162		1,829,170		282,375
Others		2,157,922		4,641,014		716,449

		3,954,084		6,470,184		998,824

Total		12,614,489		20,151,056		3,110,786

Third-party liabilities
Current
Accounts payable and accrued liabilities		6,073,083		10,680,518		1,648,788
Customer advances and deposits		802,362		1,367,536		211,111
Others		2,937,921		2,691,474		415,492

		9,813,366		14,739,528		2,275,391
Non-current		781,835		2,718,124		419,606

Total		10,595,201		17,457,652		2,694,997

Inter-company liabilities
Inter-company payable to subsidiaries for technology consulting and service fees		1,479,423		2,702,300		417,163
Others		889,530		1,131,024		174,600

Total		2,368,953		3,833,324		591,763


	For the years ended December 31,
	2013			2014			2015			2015
	RMB			RMB			RMB			US$
	(In thousands)
Total revenues		9,040,058			13,166,712			20,668,198			3,190,620
Net loss		(248,664	)		(352,125	)		(4,398,409	)		(678,997	)
Net cash provided by operating activities		1,354,802			1,392,039			3,563,049			550,040
Net cash used in investing activities		(1,303,612	)		(2,430,505	)		(7,024,700	)		(1,084,427	)
Net cash provided by financing activities		595,132			1,778,444			5,935,317			916,255

- 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, 2015

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		– 3.3 years
Software		– 4.0 years
Trademarks		– 9.6 years
User list		– 3.5 years
Licensed copyrights of video contents		– 2.8 years
Others		– 5.8 years

Business Combinations (Tables)

12 Months Ended

Dec. 31, 2015

Business Acquisitions 2014

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
	(In thousands)
Purchase consideration		398,410
Net assets acquired, excluding intangible assets and the related deferred tax liabilities		(95,961	)
Intangible assets, net		249,452
Deferred tax liabilities, non-current		(67,945	)
Pre-existing equity interests		(91,677	)
Noncontrolling interests		(150,000	)
Goodwill		554,541

Acquisition of 91 Wireless 2013

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
	(In thousands)
Purchase consideration		11,196,235
Net assets acquired, excluding intangible assets and the related deferred tax liabilities		483,341
Intangible assets, net		1,146,300
Deferred tax liabilities, non-current		(278,346	)
Goodwill		9,844,940

Other Business Acquisition in 2013

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
	(In thousands)
Purchase consideration		3,865,378
Net assets acquired, excluding intangible assets and the related deferred tax liabilities		467,159
Intangible assets, net		796,415
Deferred tax liabilities, non-current		(112,233	)
Noncontrolling interests		(427,813	)
Goodwill		3,141,850

Investments (Tables)

12 Months Ended

Dec. 31, 2015

Investments, Debt and Equity Securities [Abstract]

Equity Method Investments

The carrying amount of the Ctrip investment in excess of the Company’s proportionate interest in Ctrip is recognized as equity method goodwill, intangible assets and related deferred income tax expenses.


	RMB			US$
	(In thousands)
Carrying value of investment in Ctrip		26,662,337			4,115,956
Proportionate share of net assets of Ctrip		(8,550,531	)		(1,319,975	)

Excess of carrying value of investment over proportionate share of net assets		18,111,806			2,795,981


The excess carrying value has been primarily assigned to:
Goodwill		15,563,126			2,402,533
Intangible assets		2,845,081			439,205
Deferred income taxes		(283,187	)		(43,716	)
Property, plant and equipment		52,323			8,077
Land use rights		13,487			2,082
Equity investments		(79,024	)		(12,200	)

Total		18,111,806			2,795,981

The following tables set forth the summarized financial information of Ctrip:


	As of September 30,*
	2014		2015		2015
	RMB		RMB		US$
	(In thousands)
Current assets		16,194,113		25,750,458		3,975,186
Non-current assets		12,073,373		23,500,517		3,627,855
Current liabilities		10,253,664		18,873,779		2,913,609
Non-current liabilities		8,051,191		17,492,002		2,700,300
Noncontrolling interests		536,042		1,063,306		164,146


	For the six months ended September 30,*		For the twelve months ended September 30,*
	2013		2014		2015			2015
	RMB		RMB		RMB			US$
	(In thousands)
Total revenues		2,960,637		7,280,123		10,484,967			1,618,600
Gross profit		2,097,599		4,962,670		7,072,995			1,091,882
Income (loss) from operations		495,482		433,052		(115,056	)		(17,762	)
Net income		540,651		625,520		2,052,526			316,855
Net income attributable to the investees		583,369		728,644		2,207,503			340,780

*	The Company adopted an one-quarter lag in reporting its share of equity income in Ctrip

Retrospective Effects of Applying Equity Method of Accounting to Consolidated Statements of Balance Sheets and Consolidated Statements of Comprehensive Income

The retrospective effects of applying the equity method of accounting to the consolidated statements of balance sheets and the consolidated statements of comprehensive income are as follows:


	As of December 31, 2014
	As originally reported		As adjusted for retrospective application
	RMB		RMB
	(In thousands)
Short-term investments		43,818,037		42,698,831
Long-term investments, net		2,878,922		3,544,923
Additional paid-in capital		3,633,919		3,650,601
Retained earnings		47,659,772		47,701,326
Accumulated other comprehensive income (loss)		231,923		(279,518	)


	For the year ended December 31, 2013					For the year ended December 31, 2014
	As originally reported			As adjusted for retrospective application		As originally reported			As adjusted for retrospective application
	RMB			RMB		RMB			RMB
	(In thousands)
Income (loss) from equity method investments		(5,806	)		22,578		(26,952	)		(19,943	)
Other, net		186,023			189,330		257,704			260,558
Net income		10,356,086			10,387,777		12,243,371			12,253,234

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


	As of December 31, 2014
	Cost or amortized cost		Gross unrecognized holding gains		Gross unrecognized holding losses			Gross unrealized gains		Gross unrealized losses			Fair value
	RMB		RMB		RMB			RMB		RMB			RMB
	(In thousands)
Short-term investments
Held-to-maturity investments
Fixed-rate investments		38,159,394		104,718		(15,389	)							38,248,723
Adjustable-rate investments		60,290		—		(771	)							59,519
Available-for-sale investments
Fixed-rate debt investments		2,854,682							10,414					2,865,096
Adjustable-rate debt investments		1,568,812									(269	)		1,568,543
Equity investments		42,137							3,371					45,508
Long-term investments:
Held-to-maturity investments
Fixed-rate investments		545,930		—		(14,612	)							531,318
Available-for-sale investments
Debt investment		272,680							—					272,680
Equity investment		124,000									(8,079	)		115,921


	As of December 31, 2015
	Cost or amortized cost		Gross unrecognized holding gains		Gross unrecognized holding losses			Gross unrealized gains		Gross unrealized losses			Fair value		Fair value
	RMB		RMB		RMB			RMB		RMB			RMB		US$
	(In thousands)
Short-term investments
Held-to-maturity investments
Fixed-rate investments		36,942,840		197,848		(6,592	)							37,134,096		5,732,517
Available-for-sale investments
Fixed-rate debt investments		6,872,077							86,322					6,958,399		1,074,192
Adjustable-rate debt investments		13,137,500							187,885					13,325,385		2,057,085
Equity investment		600,543							142,075					742,618		114,640
Long-term investments:
Held-to-maturity investments
Fixed-rate investments		1,838,953				(32,507	)							1,806,446		278,867
Available-for-sale investments
Equity investments		322,269									(45,304	)		276,965		42,756

- Definition

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

+ References + Details

- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22580-107794

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Direct Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6510796

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Indirect Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6515603

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=51655806&loc=d3e765-108305

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Accounting Change
-URI http://asc.fasb.org/extlink&oid=6503790

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22499-107794

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22583-107794

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6507316

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=51655806&loc=d3e725-108305

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Retrospective Application
-URI http://asc.fasb.org/extlink&oid=6523989

+ Details

Accounts Receivable (Tables)

12 Months Ended

Dec. 31, 2015

Receivables [Abstract]

Schedule of Accounts Receivable


	As of December 31,
	2014			2015			2015
	RMB			RMB			US$
	(In thousands)
Accounts receivable		3,758,324			4,116,819			635,526
Allowance for doubtful accounts		(93,877	)		(189,563	)		(29,263	)

		3,664,447			3,927,256			606,263

Movements in Allowance for Doubtful Accounts Balance

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


	2013		2014		2015			2015
	RMB		RMB		RMB			US$
	(In thousands)
Balance as of January 1		5,768		43,814		93,877			14,492
Amounts charged to expenses		38,046		50,063		115,261			17,793
Amounts written off		—		—		(19,575	)		(3,022	)

Balance as of December 31		43,814		93,877		189,563			29,263

Other Current Assets (Tables)

12 Months Ended

Dec. 31, 2015

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Other Current Assets


	As of December 31,
	2014		2015		2015
	RMB		RMB		US$
	(In thousands)
Prepaid expenses		420,227		339,264		52,373
Advances to suppliers		1,225,972		1,953,717		301,602
Tax prepayments		323,618		3,074		475
Loans receivables		5,067		226,838		35,018
Receivables from online payment agencies		692,277		318,528		49,172
Deposits		279,727		380,152		58,685
Purchased copyrights		180,392		432,730		66,802
Others		280,147		686,374		105,957

		3,407,427		4,340,677		670,084

Fixed Assets (Tables)

12 Months Ended

Dec. 31, 2015

Property, Plant and Equipment [Abstract]

Fixed Assets


	As of December 31,
	2014			2015			2015
	RMB			RMB			US$
	(In thousands)
Computer equipment		9,764,297			12,520,942			1,932,900
Office building		1,776,651			3,094,551			477,716
Office building related facility, machinery and equipment		577,178			1,593,090			245,931
Vehicles		29,363			31,450			4,855
Office equipment		342,452			433,144			66,866
Leasehold improvements		311,076			302,304			46,668
Construction in progress		1,783,641			682,314			105,331

		14,584,658			18,657,795			2,880,267
Accumulated depreciation		(5,879,294	)		(8,030,668	)		(1,239,721	)

		8,705,364			10,627,127			1,640,546

Goodwill and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill

Search Services			Transaction Services excluding Qunar			Qunar			iQiyi			Total
	RMB			RMB			RMB			RMB			RMB
	(In thousands)
Balance at December 31, 2012		125,275			—			2,293,007			1,459,282			3,877,564
Goodwill acquired		10,340,893			816,985			—			1,828,912			12,986,790
Foreign currency translation adjustment		(4	)		—			—			—			(4	)

Balance at December 31, 2013		10,466,164			816,985			2,293,007			3,288,194			16,864,350

Goodwill acquired		133,509			433,119			—			(12,087	)		554,541
Foreign currency translation adjustment		4			—			—			—			4

Balance at December 31, 2014		10,599,677			1,250,104			2,293,007			3,276,107			17,418,895

Goodwill acquired		222,987			46,692			—			—			269,679
Goodwill disposed in Ctrip transaction (Note 4)		—			—			(2,293,007	)		—			(2,293,007	)
Foreign currency translation adjustment		6			—			—			—			6

Balance at December 31, 2015		10,822,670			1,296,796			—			3,276,107			15,395,573

Balance at December 31, 2015, in US$		1,670,732			200,191			—			505,744			2,376,667

Finite-Lived Intangible Assets

Finite-lived intangible assets


	As of December 31, 2014
	Gross carrying value		Accumulated amortization			Net carrying value
	RMB		RMB			RMB
	(In thousands)
Land use right		519,474		(37,357	)		482,117
Customer relationships		693,712		(304,208	)		389,504
Software		519,239		(274,818	)		244,421
Trademarks		916,735		(189,588	)		727,147
User list		854,467		(452,730	)		401,737
Licensed copyrights of video contents		1,768,141		(935,238	)		832,903
Others		695,562		(213,929	)		481,633

		5,967,330		(2,407,868	)		3,559,462


	As of December 31, 2015
	Gross carrying value		Accumulated amortization			Net carrying value		Net carrying value
	RMB		RMB			RMB		US$
	(In thousands)
Land use right		464,165		(44,428	)		419,737		64,796
Customer relationships		472,013		(364,310	)		107,703		16,626
Software		513,470		(352,099	)		161,371		24,911
Trademarks		613,032		(144,983	)		468,049		72,254
User list		699,872		(497,283	)		202,589		31,274
Licensed copyrights of video contents		3,039,164		(1,478,285	)		1,560,879		240,959
Others		776,522		(375,797	)		400,725		61,862

		6,578,238		(3,257,185	)		3,321,053		512,682

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,
2016		1,270,794		196,177
2017		502,510		77,574
2018		297,853		45,981
2019		124,432		19,209
2020		95,543		14,749

Indefinite-Lived Intangible Assets

Indefinite-lived intangible assets


	As of December 31,
	2014		2015		2015
	RMB		RMB		US$
	(In thousands)
Domain names		9,360		9,360		1,445
Trademarks		5,537		4,206		649

		14,897		13,566		2,094

Accounts Payable and Accrued Liabilities (Tables)

12 Months Ended

Dec. 31, 2015

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities


	As of December 31,
	2014		2015		2015
	RMB		RMB		US$
	(In thousands)
Accrued payroll and welfare		1,703,029		1,629,794		251,597
Accrued operating expenses		3,694,869		5,112,984		789,309
Tax payable		624,781		334,058		51,570
Interest payable		121,907		127,799		19,729
Users’ and distributors’ deposits		354,459		888,098		137,099
Purchase of fixed assets and spare parts		1,314,841		1,495,958		230,936
Traffic acquisition costs		1,159,362		1,852,949		286,046
Bandwidth costs		748,072		1,080,657		166,825
Content acquisition costs		718,072		1,821,217		281,147
Fund collected on behalf of service providers		1,563,564		1,640,460		253,243
Payable to merchants		359,190		801,282		123,697
Others		602,747		1,054,936		162,853

		12,964,893		17,840,192		2,754,051

Notes Payable (Tables)

12 Months Ended

Dec. 31, 2015

Debt Disclosure [Abstract]

Principal Amount and Unamortized Discount and Debt Issuance Costs

The principal amount and unamortized discount and debt issuance costs as of December 31, 2014 and 2015 were as follows:


	As of December 31,
	2014			2015			2015
	RMB			RMB			US$
	(In thousands)
Principal amount		21,700,000			30,869,300			4,765,399
Unamortized discount and debt issuance costs		(143,218	)		(167,184	)		(25,809	)

		21,556,782			30,702,116			4,739,590

Long Term Loans Principal Repayments


	RMB		US$
	(In thousands)
For the years ending December 31,
2016		971,670		150,000
2017		8,097,250		1,250,000
2018		6,477,800		1,000,000
2019		6,477,800		1,000,000
2020		4,858,350		750,000
Thereafter		8,097,250		1,250,000

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-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 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

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-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=34725769&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 505
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
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-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
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-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

+ Details

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

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,
	2013			2014			2015		2015
	RMB			RMB			RMB		US$
	(In thousands)
PRC		13,815,469			17,783,174			16,877,599		2,605,452
Non-PRC		(1,598,762	)		(3,298,768	)		21,029,024		3,246,322

		12,216,707			14,484,406			37,906,623		5,851,774

Components of Income Tax

Income taxes consist of:


	For the years ended December 31,
	2013			2014			2015		2015
	RMB			RMB			RMB		US$
	(In thousands)
Current income tax		2,006,980			2,942,173			3,213,638		496,100
Income tax refund due to reduced tax rate		(508,686	)		(17,553	)		—		—
Adjustments of deferred tax assets due to reduced tax rates		21,573			28,146			79,947		12,342
Deferred income tax (benefit) expense		309,063			(721,594	)		2,180,792		336,656

		1,828,930			2,231,172			5,474,377		845,098

Reconciliation of Effective Income Tax Provision of Tax Computed By Applying Statutory Income Tax Rate to Pre-Tax Income

The reconciliation of the actual income taxes to the amount of tax computed by applying the aforementioned statutory income tax rate to pre-tax income is as follows:


	For the years ended December 31,
	2013			2014			2015			2015
	RMB			RMB			RMB			US$
	(In thousands, except for per share data)
Expected taxation at PRC statutory tax rate		3,046,254			3,587,693			9,476,656			1,462,944
Effect of differing tax rates in different jurisdictions		312,938			676,663			(5,253,700	)		(811,032	)
Non-taxable income		(69,673	)		(12,504	)		(65,411	)		(10,098	)
Non-deductible expenses		168,735			123,245			165,264			25,512
Research and development super-deduction		(318,652	)		(538,305	)		(767,858	)		(118,537	)
Effect of PRC preferential tax rates and tax holiday		(2,152,806	)		(1,897,184	)		(1,547,392	)		(238,876	)
Effect of tax rate changes on deferred taxes		21,573			28,146			79,947			12,342
Over-accrued EIT for previous years		(32,982	)		(153,121	)		(248,673	)		(38,388	)
PRC withholding tax		560,243			—			2,470,733			381,415
Addition to valuation allowance		293,300			416,539			1,164,811			179,816

Taxation for the year		1,828,930			2,231,172			5,474,377			845,098

Effective tax rate		15.01%			15.41%			14.44%			14.44%
Effect of preferential tax rates inside the PRC on basic earnings per Class A and Class B ordinary share		61.53			53.61			44.31			6.84

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

The tax effects of temporary differences that gave rise to the deferred tax balances at December 31, 2014 and 2015 are as follows:


	As of December 31,
	2014			2015			2015
	RMB			RMB			US$
	(In thousands)
Deferred tax assets:
Provision for doubtful receivables		23,179			120,612			18,619
Accrued expenses, payroll and others		1,084,113			1,745,810			269,506
Fixed assets depreciation		38,157			19,659			3,035
Net operating loss carry-forward		930,456			1,320,496			203,850
Less: valuation allowance		(1,131,826	)		(2,198,403	)		(339,375	)

Deferred tax assets, net		944,079			1,008,174			155,635


	As of December 31,
	2014		2015		2015
	RMB		RMB		US$
	(In thousands)
Long-lived assets arising from acquisitions		549,485		359,531		55,502
Withholding tax on PRC subsidiaries’ undistributed earnings		594,336		592,719		91,500
Withholding tax on capital gains derived from PRC		—		2,489,040		384,243

Deferred tax liabilities		1,143,821		3,441,290		531,245

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2015

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, 2015:


	RMB		US$
	(In thousands)
2016		3,358,242		518,423
2017		1,300,298		200,731
2018		1,046,187		161,503
2019		620,844		95,842
2020		397,378		61,345
Thereafter		147,415		22,757

		6,870,364		1,060,601

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, 2015:


	RMB		US$
	(In thousands)
2016		3,122,843		482,084
2017		217,219		33,533
2018		241,014		37,206
2019		251,674		38,852
2020		154,250		23,812
Thereafter		1,022,963		157,918

		5,009,963		773,405

Redeemable Noncontrolling Interests (Tables)

12 Months Ended

Dec. 31, 2015

Temporary Equity Disclosure [Abstract]

Summary of Redeemable Noncontrolling Interest


	2013			2014		2015
	RMB			RMB		RMB		US$
	(In thousands)
Balance as of January 1		1,033,283			—		1,894,502		292,461
Net losses		(61,857	)		—		—		—
Other comprehensive income (loss)		(55,420	)		—		142,071		21,932
Exercise of share-based awards		464			—		—		—
Share-based compensation		11,259			—		—		—
Issuance of subsidiary shares		51,368			1,841,819		1,582,126		244,237
Accretion of redeemable noncontrolling interests		31,799			52,683		329,180		50,817
Acquisition of subsidiaries’ redeemable shares from shareholders		(121,962	)		—		—		—
Reclassification of redeemable noncontrolling interests		(888,934	)		—		—		—

Balance as of December 31		—			1,894,502		3,947,879		609,447

Shareholders' Equity (Tables)

12 Months Ended

Dec. 31, 2015

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,
	2014		2015		2015
	RMB		RMB		US$
	(In thousands)
PRC statutory reserve funds		375,193		417,911		64,514
Unreserved retained earnings		47,326,133		74,241,444		11,460,904

Total retained earnings		47,701,326		74,659,355		11,525,418

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, were 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		185,389			73,599			258,988
Amounts reclassified from accumulated other comprehensive income		—			(62,132	)		(62,132	)

Net current-period other comprehensive income		185,389			11,467			196,856
Other comprehensive loss attribute to noncontrolling interests and redeemable noncontrolling interests		62,680			—			62,680

Balance at December 31, 2013		158,355			22,903			181,258

Other comprehensive income (loss) before reclassification		(422,925	)		27,327			(395,598	)
Amounts reclassified from accumulated other comprehensive income		—			(45,025	)		(45,025	)

Net current-period other comprehensive loss		(422,925	)		(17,698	)		(440,623	)
Other comprehensive income attribute to noncontrolling interests and redeemable noncontrolling interests		(20,153	)		—			(20,153	)

Balance at December 31, 2014		(284,723	)		5,205			(279,518	)

Other comprehensive income (loss) before reclassification		(644,896	)		489,010			(155,886	)
Amounts reclassified from accumulated other comprehensive income		—			(194,451	)		(194,451	)

Net current-period other comprehensive income (loss)		(644,896	)		294,559			(350,337	)
Other comprehensive income attribute to noncontrolling interests and redeemable noncontrolling interests		(176,201	)		—			(176,201	)

Balance at December 31, 2015		(1,105,820	)		299,764			(806,056	)

Balance at December 31, 2015, in US$		(170,709	)		46,276			(124,434	)

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 years ended December 31, 2014 and 2015:


	For the years ended December 31,
	2013			2014		2015			2015
	RMB			RMB		RMB			US$
				(In thousands)
Unrealized gains on available-for-sale investments
Unrealized holding (losses) gains during the year		(1,157	)		1,680		(68,303	)		(10,544	)
Reclassified for gains realized		—			—		28,885			4,459

Net unrealized (losses) gains		(1,157	)		1,680		(39,418	)		(6,085	)
Foreign currency translation adjustment		—			—		—			—

Other comprehensive (loss) income		(1,157	)		1,680		(39,418	)		(6,085	)

Earnings Per Share ("EPS") (Tables)

12 Months Ended

Dec. 31, 2015

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,
	2013			2014			2015			2015
	RMB			RMB			RMB			US$
	(In thousands)
Net income attributable to Baidu, Inc.		10,550,657			13,196,932			33,664,173			5,196,853
Accretion of the redeemable noncontrolling interests		(31,799	)		(52,683	)		(329,180	)		(50,817	)

Numerator for EPS computation		10,518,858			13,144,249			33,334,993			5,146,036

Computation of Basic and Diluted Net Income Attributable 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,
	2013				2014				2015
	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.		8,200,353		2,318,505		10,328,517		2,815,732		26,182,538		4,041,887		7,152,455		1,104,149
Denominator
Weighted average ordinary shares outstanding		27,274,769		7,711,459		27,551,463		7,511,003		27,428,861		27,428,861		7,492,921		7,492,921

Denominator used for earnings per share		27,274,769		7,711,459		27,551,463		7,511,003		27,428,861		27,428,861		7,492,921		7,492,921
Earnings per share – basic		300.66		300.66		374.88		374.88		954.56		147.36		954.56		147.36

Earnings per share – diluted:
Numerator
Allocation of net income attributable to Baidu, Inc. for diluted computation		8,203,670		2,315,188		10,339,397		2,804,852		26,205,544		4,045,439		7,129,449		1,100,597
Reallocation of net income attributable to Baidu, Inc. as a result of conversion of Class B to Class A shares		2,315,188		—		2,804,852		—		7,129,449		1,100,597

Allocation of net income attributable to Baidu, Inc.		10,518,858		2,315,188		13,144,249		2,804,852		33,334,993		5,146,036		7,129,449		1,100,597
Denominator
Weighted average ordinary shares outstanding		27,274,769		7,711,459		27,551,463		7,511,003		27,428,861		27,428,861		7,492,921		7,492,921
Conversion of Class B to Class A ordinary shares		7,711,459		—		7,511,003		—		7,492,921		7,492,921
Share-based awards		50,118		—		136,008		—		112,688		112,688

Denominator used for earnings per share		35,036,346		7,711,459		35,198,474		7,511,003		35,034,470		35,034,470		7,492,921		7,492,921
Earnings per share – diluted		300.23		300.23		373.43		373.43		951.49		146.88		951.49		146.88

Earnings per ADS:
Denominator used for earnings per ADS – basic		272,747,690				275,514,630				274,288,610		274,288,610
Denominator used for earnings per ADS – diluted		350,363,460				351,984,740				350,344,700		350,344,700
Earnings per ADS – basic		30.07				37.49				95.46		14.74

Earnings per ADS – diluted		30.02				37.34				95.15		14.69

Share-Based Awards Plan (Tables)

12 Months Ended

Dec. 31, 2015

Total Share-Based Compensation Cost Recognized

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


	For the years ended December 31,
	2013		2014		2015		2015
	RMB		RMB		RMB		US$
	(In thousands)
Expensed as cost of revenues		23,976		34,611		49,770		7,683
Expensed as selling, general and administrative		164,704		426,052		486,760		75,143
Expensed as research and development		326,047		502,077		850,588		131,308
Capitalized as part of internal-used software		229		—		1,381		213

Baidu, Inc.

Option Activity

The following table summarizes the option activity for the year ended December 31, 2015:


	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, 2014		198,392			1,141.00		7.83		225,915
Granted		65,013			2,094.20
Exercised		(32,603	)		1,062.30
Forfeited/Cancelled		(10,637	)		1,067.00
Outstanding, December 31, 2015		220,165			1,437.70		7.55		115,458
Vested and expected to vest at December 31, 2015		190,759			1,426.70		7.50		101,807
Exercisable at December 31, 2015		82,485			1,086.50		6.43		66,942

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:

2013

2014

2015

Risk-free interest rate

0.40%~1.35%

1.52%~1.77%

1.31%~1.36%

Dividend yield

—

Expected volatility range

42.33%~44.17%

40.96%~41.59%

40.04%~40.57%

Weighted average expected volatility

43.33%

41.36%

40.21%

Expected life (in years)

3.08~4.57

4.57

5.02~5.13

Restricted Shares Activity

Restricted shares activity for the year ended December 31, 2015 was as follows:


	Number of shares			Weighted average grant date fair value (US$)
Restricted shares
Unvested, December 31, 2014		219,404			1,582.60
Granted		247,141			1,979.30
Vested		(71,348	)		1,516.00
Forfeited		(50,674	)		1,767.80
Unvested, December 31, 2015		344,523			1,853.40

Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2015

Amounts due from/due to related parties

As of December 31, 2014 and 2015, amounts due from/due to related parties were as follows:


	As of December 31,
	2014		2015		2015
	RMB		RMB		US$
	(In thousands)
Amounts due from related parties, current:
Qunar (i)		—		1,869,380		288,583
Ctrip (ii)		—		30,950		4,778
Other related parties (ii)		50		40,229		6,210

Total		50		1,940,559		299,571

Amounts due from related parties, non-current:
Other related parties (iii)		—		9,725		1,501

Amounts due to related parties, current:
Qunar (iv)		—		711,433		109,827
Ctrip		—		6,966		1,075
Other related parties		8,385		67,546		10,427

Total		8,385		785,945		121,329

Amounts due to related parties, Non-current:
Other related parties		8		—		—

(i)

(ii)	Balances in connection with services provided between the Company and its equity method investees arose in the ordinary course of business.

(iii)

(iv)	It mainly represents a short-term loan provided by Qunar to the Company of US$100.00 million in October 2015. The loan is interest-bearing and repayable within one year.

Segment Reporting (Tables)

12 Months Ended

Dec. 31, 2015

Segment Reporting [Abstract]

Summary of Group's Operating Segment Results

The table below provides a summary of the Group’s operating segment results for the years ended December 31, 2013, 2014 and 2015.


	For the years ended December 31,
	2013			2014			2015			2015
	RMB			RMB			RMB			US$
				(In thousands)
Search Services
Revenues		29,590,276			43,727,459			55,667,478			8,593,577
Operating profit		14,178,852			20,547,793			28,117,837			4,340,646

Transaction Services
Revenues		1,319,187			3,822,456			7,005,941			1,081,531
Operating profit		(1,522,279	)		(5,973,978	)		(13,145,445	)		(2,029,307	)

iQiyi
Revenues		1,345,042			2,873,552			5,295,760			817,525
Operating profit		(743,013	)		(1,110,299	)		(2,383,438	)		(367,939	)

Inter-segment
Revenues		(310,581	)		(1,371,149	)		(1,587,450	)		(245,060	)
Operating profit		(207,113	)		302,988			469,718			72,512

Segment operating profit		11,706,447			13,766,504			13,058,672			2,015,912
Unallocated expenses		(514,727	)		(962,740	)		(1,387,118	)		(214,134	)

Group consolidated operating profit		11,191,720			12,803,764			11,671,554			1,801,778

Fair Value Measurement (Tables)

12 Months Ended

Dec. 31, 2015

Fair Value Disclosures [Abstract]

Fair Value Disclosure and Measurement

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


	Total fair value at December 31, 2014		Fair value measurement or disclosure at December 31, 2014 using
	Total fair value at December 31, 2014		Quoted prices in active markets for identical assets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)		Total losses
	RMB		RMB		RMB		RMB		RMB
	(In thousands)
*Fair value disclosure (Notes 2 and 4)*
Cash equivalents
Time deposits		1,746,888				1,746,888
Money market fund		755,095		755,095
Short-term investments Held-to-maturity investments
Fixed-rate investments		38,248,723				38,248,723
Adjustable-rate investments		59,519				59,519
Long-term investments Held-to-maturity investments
Fixed-rate investments		531,318				531,318
Long-term notes payable		21,811,666		21,811,666

*Fair value measurement*

Recurring
Short-term investments Available-for-sale investments
Fixed-rate debt investments		2,865,096				2,865,096
Adjustable-rate debt investments		1,568,543				1,568,543
Equity investments		45,508		45,508
Long-term investments Available-for-sale investments
Debt investment		272,680						272,680
Equity investment		115,921		115,921

Non-recurring
Long-term investments		—						—		(93,424	)
Intangible assets		—						—		(1,625	)

Total assets measured at fair value		4,867,748		161,429		4,433,639		272,680		(95,049	)

As of December 31, 2014, long-term available-for-sale debt investment was measured at fair value on a recurring basis using significant unobservable inputs (Level 3).


	Total fair value at December 31, 2015				Fair value measurement or disclosure at December 31, 2015 using
	Total fair value at December 31, 2015				Quoted prices in active markets for identical assets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)		Total losses
	RMB		US$		RMB		RMB		RMB		RMB			US$
	(In thousands)
*Fair value disclosure (Notes 2 and 4)*
Cash equivalents
Time deposits		678,000		104,665				678,000
Money market fund		608,353		93,914		608,353
Short-term investments Held-to-maturity investments
Fixed-rate investments		37,134,096		5,732,517				37,134,096
Long-term investments Held-to-maturity investments
Fixed-rate investments		1,806,446		278,867				1,806,446
Long-term notes payable		30,714,586		4,741,515		30,714,586

*Fair value measurement*

Recurring
Short-term investments Available-for-sale investments
Fixed-rate debt investments		6,958,399		1,074,192				6,958,399
Adjustable-rate debt investments		13,325,385		2,057,085				13,325,385
Equity investments		742,618		114,640		742,618
Long-term investments Available-for-sale investments
Equity investments		276,965		42,756		276,965
Non-recurring
Long-term investments		—		—						—		(116,978	)		(18,058	)

Total assets measured at fair value		21,303,367		3,288,673		1,019,583		20,283,784		—		(116,978	)		(18,058	)

Reconciliation of Available-For-Sale Debt Investments at Fair Value on a Recurring Basis Using Significant Unobservable Inputs

The following table presents a reconciliation of long-term available-for-sale debt investment at fair value on a recurring basis using significant unobservable inputs (Level 3).


	Long-term available-for- sale debt investment
	RMB			US$
	(In thousands)
Balance as of January 1, 2015		272,680			42,095
Reclassification as a cost method investment		(272,680	)		(42,095	)

Balance as of December 31, 2015		—			—

Organization, Consolidation and Presentation of Financial Statements - Additional Information (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)
Variable Interest Entity [Line Items]
Net liabilities of VIEs	$ 175,970	¥ 1,140,000
Creditors of the VIEs'third-party liabilities with no recourse to the general credit of the primary beneficiaries	No
Exchange rate used for conversion of financial statements from RMB to US dollar	6.4778	6.4778
Beijing Perusal
Variable Interest Entity [Line Items]
Interest-free loans provided by a subsidiary of the entity to the shareholders of its variable interest entities		¥ 1,260,000
Equity pledge agreement expiration period	2 years
Baidu Pay
Variable Interest Entity [Line Items]
Interest-free loans provided by a subsidiary of the entity to the shareholders of its variable interest entities		90,000
Equity pledge agreement expiration period	2 years
Baidu Netcom
Variable Interest Entity [Line Items]
Interest-free loans provided by a subsidiary of the entity to the shareholders of its variable interest entities		¥ 890,000
Equity pledge agreement expiration period	2 years

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, $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2013 CNY (¥)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2012 CNY (¥)
Assets
Cash and cash equivalents	$ 1,537,549			¥ 9,691,797	¥ 9,959,932	$ 2,138,492	¥ 13,852,725	¥ 11,880,632
Accounts receivable, net	606,263				3,927,256		3,664,447
Total current assets	12,077,195				78,233,663		64,036,490
Fixed assets, net	1,640,546				10,627,127		8,705,364
Total non-current assets	10,747,421				69,619,645		35,081,572
Total	22,824,616				147,853,308		99,118,062
Third-party liabilities
Accounts payable and accrued liabilities	2,754,051				17,840,192		12,964,893
Customer advances and deposits	836,739				5,420,230		4,296,440
Total current liabilities	4,029,578				26,102,802		20,270,821
Non-current	5,794,374				37,534,790		24,794,858
Total	9,823,952				63,637,592		45,065,679
Inter-company liabilities
Total	9,823,952				63,637,592		45,065,679
Total revenues	10,247,573	¥ 66,381,729	¥ 49,052,318	31,943,924
Net loss	5,006,676	32,432,246	12,253,234	10,387,777
Net cash provided by operating activities	2,998,307	19,422,438	17,937,175	13,792,971
Net cash used in investing activities	(4,827,632)	(31,272,444)	(22,467,774)	(23,062,940)
Net cash provided by financing activities	1,200,721	7,778,032	8,611,960	7,281,682
Variable Interest Entity, Primary Beneficiary
Assets
Cash and cash equivalents	729,254				4,723,964		2,250,298
Accounts receivable, net	444,889				2,881,902		2,744,793
Others	937,819				6,075,006		3,665,314
Total current assets	2,111,962				13,680,872		8,660,405
Fixed assets, net	282,375				1,829,170		1,796,162
Others	716,449				4,641,014		2,157,922
Total non-current assets	998,824				6,470,184		3,954,084
Total	3,110,786				20,151,056		12,614,489
Third-party liabilities
Total current liabilities	2,275,391				14,739,528		9,813,366
Non-current	419,606				2,718,124		781,835
Inter-company liabilities
Total revenues	3,190,620	20,668,198	13,166,712	9,040,058
Net loss	(678,997)	(4,398,409)	(352,125)	(248,664)
Net cash provided by operating activities	550,040	3,563,049	1,392,039	1,354,802
Net cash used in investing activities	(1,084,427)	(7,024,700)	(2,430,505)	(1,303,612)
Net cash provided by financing activities	916,255	¥ 5,935,317	¥ 1,778,444	¥ 595,132
Variable Interest Entity, Primary Beneficiary \| Third-party Liabilities
Third-party liabilities
Accounts payable and accrued liabilities	1,648,788				10,680,518		6,073,083
Customer advances and deposits	211,111				1,367,536		802,362
Others	415,492				2,691,474		2,937,921
Total current liabilities	2,275,391				14,739,528		9,813,366
Non-current	419,606				2,718,124		781,835
Total	2,694,997				17,457,652		10,595,201
Inter-company liabilities
Total	2,694,997				17,457,652		10,595,201
Variable Interest Entity, Primary Beneficiary \| Inter-company Liabilities
Third-party liabilities
Total	591,763				3,833,324		2,368,953
Inter-company liabilities
Inter-company payable to subsidiaries for technology consulting and service fees	417,163				2,702,300		1,479,423
Others	174,600				1,131,024		889,530
Total	$ 591,763				¥ 3,833,324		¥ 2,368,953

Summary of Significant Accounting Policies - Additional Information (Detail) $ in Thousands	1 Months Ended	3 Months Ended	12 Months Ended
	Dec. 31, 2015 USD ($) Customer Unit	Jun. 30, 2015 Unit	Dec. 31, 2015 USD ($) Customer	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥) Unit	Dec. 31, 2013 CNY (¥)	Dec. 31, 2015 CNY (¥) Customer	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY (¥)
Accounting Policies [Abstract]
Internal use software development costs capitalized during the period			$ 5,050	¥ 32,730,000	¥ 0	¥ 2,680,000
Amortization expense for capitalized software costs			2,040	13,240,000	¥ 28,240,000	31,650,000
Unamortized amount of capitalized internal use software developed costs (included in intangible assets, net)	$ 5,050		5,050				¥ 32,730,000		¥ 13,240,000
Number of reporting units the Company has \| Unit	3	4			3
Sale tax and surcharges in cost of revenues			716,290	4,640,000,000	¥ 3,600,000,000	2,330,000,000
Advertising and promotional expenses			1,510,000	¥ 9,800,000,000	¥ 4,930,000,000	¥ 2,110,000,000
Cash and cash equivalents, restricted cash and short-term investments	$ 10,790,000		$ 10,790,000				¥ 69,900,000,000
Number of customers with receivable balance exceeding 10 % \| Customer	0		0				0
Number of customer or any Baidu Union member with revenue greater than 10%			0	0	0	0
Appreciation of US$ against RMB, as a percentage			4.40%	4.40%
ASU 2015-17 \| Restatement Adjustment
Accounting Policies [Abstract]
Deferred tax assets, gross, current								$ (105,740)	(684,950,000)
Deferred tax assets, gross, noncurrent								$ 105,740	684,950,000
Online Payment Agencies
Accounting Policies [Abstract]
Allowance for doubtful accounts of online payment agencies \| ¥							¥ 0		¥ 0
Other Long-term Investments \| Minimum
Accounting Policies [Abstract]
Maturity period used to classify cash and cash equivalent and investments			12 months	12 months
Cash and cash equivalents \| Maximum
Accounting Policies [Abstract]
Maturity period used to classify cash and cash equivalent and investments			3 months	3 months
Short-term Investments \| Minimum
Accounting Policies [Abstract]
Maturity period used to classify cash and cash equivalent and investments			3 months	3 months
Short-term Investments \| Maximum
Accounting Policies [Abstract]
Maturity period used to classify cash and cash equivalent and investments			12 months	12 months
Credit Concentration Risk \| Sales Revenue, Net \| Maximum
Accounting Policies [Abstract]
Concentration risk by percentage			10.00%	10.00%
Onshore China \| Credit Concentration Risk \| Financial Instruments
Accounting Policies [Abstract]
Concentration risk by percentage			95.30%	95.30%
Offshore China \| Credit Concentration Risk \| Financial Instruments
Accounting Policies [Abstract]
Concentration risk by percentage			4.70%	4.70%
China Merchants Bank \| Credit Concentration Risk \| Financial Instruments
Accounting Policies [Abstract]
Concentration risk by percentage			28.40%	28.40%
Bank of China \| Credit Concentration Risk \| Financial Instruments
Accounting Policies [Abstract]
Concentration risk by percentage			24.31%	24.31%
China Construction Bank [Member] \| Credit Concentration Risk \| Financial Instruments
Accounting Policies [Abstract]
Concentration risk by percentage			10.14%	10.14%
Office building and its related facility, machinery and equipment
Accounting Policies [Abstract]
Property, plant and equipment, salvage value, percentage	4.00%		4.00%				4.00%
iQiyi Licensed Copyright
Accounting Policies [Abstract]
Barter transaction, Gross Operating Revenue Recognized			$ 56,540	¥ 366,250,000
Barter transaction, Cost Recognized			$ 42,890	¥ 277,820,000

Estimated Useful Lives of Fixed Assets (Detail)	12 Months Ended
Estimated Useful Lives of Fixed Assets (Detail)	Dec. 31, 2015
Office building
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	45 years
Office building and its 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, 2015
Land use right
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset weighted average economic life	50 years
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset weighted average economic life	3 years 3 months 18 days
Software
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset weighted average economic life	4 years
Trademarks
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset weighted average economic life	9 years 7 months 6 days
User list
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset weighted average economic life	3 years 6 months
Licensed copyrights of video contents
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset weighted average economic life	2 years 9 months 18 days
Others
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset weighted average economic life	5 years 9 months 18 days

Business Combinations - Additional Information (Detail) ¥ in Thousands, $ in Thousands		12 Months Ended
	Oct. 01, 2013 USD ($)	Dec. 31, 2015 USD ($) Business-Combination	Dec. 31, 2015 CNY (¥) Business-Combination
Business Combinations 2015
Business Acquisition [Line Items]
Number of business acquisitions completed \| Business-Combination		2	2
Business acquisition, total purchase consideration		$ 51,240	¥ 331,950
Acquisition of 91 Wireless 2013
Business Acquisition [Line Items]
Business combination, percentage of voting interests acquired	100.00%
Business combination, cash paid upon acquisition	$ 1,830,000
Business combination, amount deposited in an escrow account	$ 10,000
Business combination, escrow period	18 months

Summary of Estimated Fair Values of Assets Acquired, Liabilities Assumed and Noncontrolling Interest (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2013 CNY (¥)	Oct. 01, 2013 CNY (¥)	Dec. 31, 2012 CNY (¥)
Business Acquisition [Line Items]
Goodwill	$ 2,376,667	¥ 15,395,573	¥ 17,418,895	¥ 16,864,350		¥ 3,877,564
Business Acquisitions 2014
Business Acquisition [Line Items]
Business combination, purchase consideration			398,410
Net assets acquired, excluding intangible assets and the related deferred tax liabilities			(95,961)
Intangible assets, net			249,452
Deferred tax liabilities, non-current			(67,945)
Pre-existing equity interests			(91,677)
Noncontrolling interests			(150,000)
Goodwill			¥ 554,541
Series of Individually Immaterial Business Acquisitions
Business Acquisition [Line Items]
Business combination, purchase consideration				3,865,378
Net assets acquired, excluding intangible assets and the related deferred tax liabilities				467,159
Intangible assets, net				796,415
Deferred tax liabilities, non-current				(112,233)
Noncontrolling interests				(427,813)
Goodwill				¥ 3,141,850
Acquisition of 91 Wireless 2013
Business Acquisition [Line Items]
Business combination, purchase consideration					¥ 11,196,235
Net assets acquired, excluding intangible assets and the related deferred tax liabilities					483,341
Intangible assets, net					1,146,300
Deferred tax liabilities, non-current					(278,346)
Goodwill					¥ 9,844,940

Investments - Short-term Investments - Additional information (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2013 CNY (¥)
Schedule of Investments [Line Items]
Investment interest income	$ 364,728	¥ 2,362,632	¥ 1,992,818	¥ 1,308,542
Short-term Investments
Schedule of Investments [Line Items]
Investment interest income	$ 339,200	¥ 2,200,000	¥ 1,810,000	¥ 1,070,000

Investments - Long-term Investments - Additional information (Detail) ¥ in Thousands, $ in Thousands		12 Months Ended
	Oct. 26, 2015 shares	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2013 CNY (¥)	Dec. 31, 2015 CNY (¥)
Schedule of Investments [Line Items]
Carrying amount of cost method investments		$ 1,130,000		¥ 1,740,000		¥ 7,300,000
Equity method investment, percentage of ownership		24.39%				24.39%
Gain on disposal of subsidiaries		$ 3,772,200	¥ 24,435,554	0	¥ 0
Carrying amount of equity method investments		4,410,000		869,150		¥ 28,540,000
Impairment charges on long-term investments		18,060	116,980	¥ 93,420	¥ 17,520
Qunar
Schedule of Investments [Line Items]
Gain on disposal of subsidiaries		3,770,000	¥ 24,420,000
Qunar \| Class A Ordinary Shares
Schedule of Investments [Line Items]
Number of shares exchanged	178,702,519
Qunar \| Class B Ordinary Shares
Schedule of Investments [Line Items]
Number of shares exchanged	11,450,000
Ctrip.com International, Ltd
Schedule of Investments [Line Items]
Number of shares newly-issued in exchange	11,488,381
Carrying amount of equity method investments		$ 4,115,956				¥ 26,662,337
Short-term Investments \| Maximum
Schedule of Investments [Line Items]
Held-to-maturity debt investments maturity		1 year	1 year
Available-for-sale investments maturity		1 year	1 year
Other Long-term Investments \| Maximum
Schedule of Investments [Line Items]
Held-to-maturity debt investments maturity		5 years	5 years
Available-for-sale investments maturity		5 years	5 years
Other Long-term Investments \| Minimum
Schedule of Investments [Line Items]
Held-to-maturity debt investments maturity		1 year	1 year
Available-for-sale investments maturity		1 year	1 year

Excess of Carrying Value of Equity Method Investment (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)
Schedule of Equity Method Investments [Line Items]
Carrying value of investment in Ctrip	$ 4,410,000	¥ 28,540,000	¥ 869,150
Ctrip.com International, Ltd
Schedule of Equity Method Investments [Line Items]
Carrying value of investment in Ctrip	4,115,956	26,662,337
Proportionate share of net assets of Ctrip	(1,319,975)	(8,550,531)
Excess of carrying value of investment over proportionate share of net assets	2,795,981	18,111,806
The excess carrying value has been primarily assigned to:
Goodwill	2,402,533	15,563,126
Intangible assets	439,205	2,845,081
Deferred income taxes	(43,716)	(283,187)
Property, plant and equipment	8,077	52,323
Land use rights	2,082	13,487
Equity investments	(12,200)	(79,024)
Excess of carrying value of investment over proportionate share of net assets	$ 2,795,981	¥ 18,111,806

Summarized Financial Information (Detail)
¥ in Thousands, $ in Thousands

6 Months Ended

12 Months Ended

Sep. 30, 2013

CNY (¥)

Sep. 30, 2015

USD ($)

Sep. 30, 2015

CNY (¥)

Sep. 30, 2014

CNY (¥)

Sep. 30, 2015

CNY (¥)

Investments, Debt and Equity Securities [Abstract]

Current assets

^[1]

$ 3,975,186

¥ 16,194,113

¥ 25,750,458

Non-current assets

^[1]

3,627,855

12,073,373

23,500,517

Current liabilities

^[1]

2,913,609

10,253,664

18,873,779

Non-current liabilities

^[1]

2,700,300

8,051,191

17,492,002

Noncontrolling interests

^[1]

164,146

536,042

¥ 1,063,306

Total revenues

^[1]

¥ 2,960,637

1,618,600

¥ 10,484,967

7,280,123

Gross profit

^[1]

2,097,599

1,091,882

7,072,995

4,962,670

Income (loss) from operations

^[1]

495,482

(17,762)

(115,056)

433,052

Net income

^[1]

540,651

316,855

2,052,526

625,520

Net income attributable to the investees

^[1]

¥ 583,369

$ 340,780

¥ 2,207,503

¥ 728,644

[1]	The Company adopted an one-quarter lag in reporting its share of equity income in Ctrip

Retrospective Effects of Applying Equity Method of Accounting to Consolidated Statements of Balance Sheets and Consolidated Statements of Comprehensive Income (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2013 CNY (¥)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2012 CNY (¥)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Short-term investments	$ 8,948,909		¥ 42,698,831		¥ 57,969,242
Long-term investments, net	5,859,797		3,544,923		37,958,591
Additional paid-in capital	988,352		3,650,601		6,402,349
Retained earnings	11,525,418		47,701,326		74,659,355
Accumulated other comprehensive income (loss)	(124,434)		(279,518)	¥ 181,258	¥ (806,056)	¥ (78,278)
Income (loss) from equity method investments	597	¥ 3,867	(19,943)	22,578
Other, net	3,817,370	24,728,162	260,558	189,330
Net income	$ 5,006,676	¥ 32,432,246	12,253,234	10,387,777
As Originally Reported
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Short-term investments			43,818,037
Long-term investments, net			2,878,922
Additional paid-in capital			3,633,919
Retained earnings			47,659,772
Accumulated other comprehensive income (loss)			231,923
Income (loss) from equity method investments			(26,952)	(5,806)
Other, net			257,704	186,023
Net income			¥ 12,243,371	¥ 10,356,086

Investments (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)
Other Long-term Investments \| Equity Investments
Amortized cost, Gain (loss) and Fair value on Investments [Line Items]
Available-for-sale investments, cost or amortized cost		¥ 322,269	¥ 124,000
Available-for-sale investments, gross unrealized gains (losses)		(45,304)	(8,079)
Available-for-sale investments noncurrent, fair value	$ 42,756	276,965	115,921
Other Long-term Investments \| Fixed-rate Investments
Amortized cost, Gain (loss) and Fair value on Investments [Line Items]
Long-term held-to-maturities investments, cost or amortized cost		1,838,953	545,930
Held-to-maturity investments, gross unrecognized holding losses		(32,507)	(14,612)
Held-to-maturity investments, fair value	278,867	1,806,446	531,318
Other Long-term Investments \| Debt Investment
Amortized cost, Gain (loss) and Fair value on Investments [Line Items]
Available-for-sale investments, cost or amortized cost			272,680
Available-for-sale investments noncurrent, fair value			272,680
Short-term Investments \| Equity Investments
Amortized cost, Gain (loss) and Fair value on Investments [Line Items]
Available-for-sale investments, cost or amortized cost		600,543	42,137
Available-for-sale investments, gross unrealized gains (losses)		142,075	3,371
Available-for-sale investments current, fair value	114,640	742,618	45,508
Short-term Investments \| Fixed-rate Investments
Amortized cost, Gain (loss) and Fair value on Investments [Line Items]
Short-term held-to-maturity investments, cost or amortized cost		36,942,840	38,159,394
Held-to-maturity investments, gross unrecognized holding gains		197,848	104,718
Held-to-maturity investments, gross unrecognized holding losses		(6,592)	(15,389)
Held-to-maturity investments, fair value	5,732,517	37,134,096	38,248,723
Available-for-sale investments, cost or amortized cost		6,872,077	2,854,682
Available-for-sale investments, gross unrealized gains (losses)		86,322	10,414
Available-for-sale investments current, fair value	1,074,192	6,958,399	2,865,096
Short-term Investments \| Adjustable-rate Debt Investments
Amortized cost, Gain (loss) and Fair value on Investments [Line Items]
Short-term held-to-maturity investments, cost or amortized cost			60,290
Held-to-maturity investments, gross unrecognized holding losses			(771)
Held-to-maturity investments, fair value			59,519
Available-for-sale investments, cost or amortized cost		13,137,500	1,568,812
Available-for-sale investments, gross unrealized gains (losses)		187,885	(269)
Available-for-sale investments current, fair value	$ 2,057,085	¥ 13,325,385	¥ 1,568,543

Accounts Receivable (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2013 CNY (¥)	Dec. 31, 2012 CNY (¥)
Receivables [Abstract]
Accounts receivable	$ 635,526	¥ 4,116,819		¥ 3,758,324
Allowance for doubtful accounts	(29,263)	(189,563)	$ (14,492)	(93,877)	¥ (43,814)	¥ (5,768)
Accounts receivable, net	$ 606,263	¥ 3,927,256		¥ 3,664,447

Movement in Allowance for Doubtful Accounts (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2013 CNY (¥)
Allowance for Doubtful Accounts
Balance as of January 1	$ 14,492	¥ 93,877	¥ 43,814	¥ 5,768
Amounts charged to expenses	17,793	115,261	50,063	38,046
Amounts written off	(3,022)	(19,575)	0	0
Balance as of December 31	$ 29,263	¥ 189,563	¥ 93,877	¥ 43,814

Other Current Assets (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)
Prepaid Expense and Other Assets [Abstract]
Prepaid expenses	$ 52,373	¥ 339,264	¥ 420,227
Advances to suppliers	301,602	1,953,717	1,225,972
Tax prepayments	475	3,074	323,618
Loans receivables	35,018	226,838	5,067
Receivables from online payment agencies	49,172	318,528	692,277
Deposits	58,685	380,152	279,727
Purchased copyrights	66,802	432,730	180,392
Others	105,957	686,374	280,147
Other assets, current	$ 670,084	¥ 4,340,677	¥ 3,407,427

Fixed Assets (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 2,880,267	¥ 18,657,795	¥ 14,584,658
Accumulated depreciation	(1,239,721)	(8,030,668)	(5,879,294)
Fixed assets, net	1,640,546	10,627,127	8,705,364
Computer equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	1,932,900	12,520,942	9,764,297
Office building
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	477,716	3,094,551	1,776,651
Office building and its related facility, machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	245,931	1,593,090	577,178
Vehicles
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	4,855	31,450	29,363
Office equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	66,866	433,144	342,452
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	46,668	302,304	311,076
Construction in Progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 105,331	¥ 682,314	¥ 1,783,641

Fixed Assets - Additional Information (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2013 CNY (¥)	Dec. 31, 2015 CNY (¥)
Property, Plant and Equipment [Abstract]
Capital leases, asset gross	$ 34,690		¥ 224,030		¥ 224,710
Capital leases, accumulated depreciation	26,960		122,430		174,630
Capital leases, future minimum lease payments					47,100
Capital leases, future minimum lease payments due in 2016					39,660
Capital leases, future minimum lease payments due in 2017					7,100
Capital leases, future minimum lease payments due in 2018					340
Capital leases, future minimum lease payments due in 2019					0
Capital leases, future minimum lease payments due in 2020					¥ 0
Fixed assets, depreciation expense	$ 442,570	¥ 2,870,000	2,190,000	¥ 1,640,000
Impairment loss on fixed assets		¥ 0	¥ 0	¥ 2,060

Goodwill (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
Goodwill (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2013 CNY (¥)
Goodwill [Line Items]
Beginning Balance		¥ 17,418,895	¥ 16,864,350	¥ 3,877,564
Goodwill acquired		269,679	554,541	12,986,790
Goodwill disposed in Ctrip transaction (Note 4)		(2,293,007)
Foreign currency translation adjustment		6	4	(4)
Ending Balance	$ 2,376,667	15,395,573	17,418,895	16,864,350
Search Services
Goodwill [Line Items]
Beginning Balance		10,599,677	10,466,164	125,275
Goodwill acquired		222,987	133,509	10,340,893
Foreign currency translation adjustment		6	4	(4)
Ending Balance	1,670,732	10,822,670	10,599,677	10,466,164
Transaction Services excluding Qunar
Goodwill [Line Items]
Beginning Balance		1,250,104	816,985	0
Goodwill acquired		46,692	433,119	816,985
Ending Balance	200,191	1,296,796	1,250,104	816,985
Qunar
Goodwill [Line Items]
Beginning Balance		2,293,007	2,293,007	2,293,007
Goodwill disposed in Ctrip transaction (Note 4)		(2,293,007)
Ending Balance		0	2,293,007	2,293,007
iQiyi
Goodwill [Line Items]
Beginning Balance		3,276,107	3,288,194	1,459,282
Goodwill acquired			(12,087)	1,828,912
Ending Balance	$ 505,744	¥ 3,276,107	¥ 3,276,107	¥ 3,288,194

Finite-Lived Intangible Assets (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying value		¥ 6,578,238	¥ 5,967,330
Finite-lived intangible assets, accumulated amortization		(3,257,185)	(2,407,868)
Finite-lived intangible assets, net carrying value	$ 512,682	3,321,053	3,559,462
Land use right
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying value		464,165	519,474
Finite-lived intangible assets, accumulated amortization		(44,428)	(37,357)
Finite-lived intangible assets, net carrying value	64,796	419,737	482,117
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying value		472,013	693,712
Finite-lived intangible assets, accumulated amortization		(364,310)	(304,208)
Finite-lived intangible assets, net carrying value	16,626	107,703	389,504
Software
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying value		513,470	519,239
Finite-lived intangible assets, accumulated amortization		(352,099)	(274,818)
Finite-lived intangible assets, net carrying value	24,911	161,371	244,421
Trademarks
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying value		613,032	916,735
Finite-lived intangible assets, accumulated amortization		(144,983)	(189,588)
Finite-lived intangible assets, net carrying value	72,254	468,049	727,147
User list
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying value		699,872	854,467
Finite-lived intangible assets, accumulated amortization		(497,283)	(452,730)
Finite-lived intangible assets, net carrying value	31,274	202,589	401,737
Licensed copyrights of video contents
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying value		3,039,164	1,768,141
Finite-lived intangible assets, accumulated amortization		(1,478,285)	(935,238)
Finite-lived intangible assets, net carrying value	240,959	1,560,879	832,903
Others
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying value		776,522	695,562
Finite-lived intangible assets, accumulated amortization		(375,797)	(213,929)
Finite-lived intangible assets, net carrying value	$ 61,862	¥ 400,725	¥ 481,633

Goodwill and Intangible Assets - Additional Information (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2013 CNY (¥)
Amortization Of Intangible Assets Disclosure [Abstract]
Impairment loss on intangible assets		¥ 0	¥ 1,630	¥ 4,620
Amortization expense of intangible assets	$ 459,210	¥ 2,970,000	¥ 1,590,000	¥ 949,850

Estimated Amortization Expense Relating to Existing Intangible Assets with Finite Lives (Detail) - Dec. 31, 2015 ¥ in Thousands, $ in Thousands	USD ($)	CNY (¥)
Estimated amortization expense
2016	$ 196,177	¥ 1,270,794
2017	77,574	502,510
2018	45,981	297,853
2019	19,209	124,432
2020	$ 14,749	¥ 95,543

Accounts Payable and Accrued Liabilities (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)
Payables and Accruals [Abstract]
Accrued payroll and welfare	$ 251,597	¥ 1,629,794	¥ 1,703,029
Accrued operating expenses	789,309	5,112,984	3,694,869
Tax payable	51,570	334,058	624,781
Interest payable	19,729	127,799	121,907
Users' and distributors' deposits	137,099	888,098	354,459
Purchase of fixed assets and spare parts	230,936	1,495,958	1,314,841
Traffic acquisition costs	286,046	1,852,949	1,159,362
Bandwidth costs	166,825	1,080,657	748,072
Content acquisition costs	281,147	1,821,217	718,072
Fund collected on behalf of service providers	253,243	1,640,460	1,563,564
Payable to merchants	123,697	801,282	359,190
Others	162,853	1,054,936	602,747
Accounts payable and accrued liabilities	$ 2,754,051	¥ 17,840,192	¥ 12,964,893

Loans Payable - Additional Information (Detail) ¥ in Thousands, AUD in Thousands, $ in Thousands											1 Months Ended	2 Months Ended
	Dec. 18, 2015 USD ($)	Dec. 18, 2015 CNY (¥)	Aug. 28, 2015 USD ($)	Aug. 10, 2015 USD ($)	May. 21, 2015 USD ($)	May. 21, 2015 CNY (¥)	Dec. 09, 2014 USD ($) Derivative Loan Agreement	May. 13, 2014 USD ($)	Aug. 19, 2013 USD ($)	Jul. 29, 2013 USD ($)	Sep. 30, 2015 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Sep. 30, 2015 CNY (¥)	Sep. 22, 2015 USD ($)	Sep. 22, 2015 CNY (¥)	Aug. 28, 2015 CNY (¥)	Aug. 25, 2015 USD ($)	Aug. 25, 2015 CNY (¥)	Aug. 10, 2015 CNY (¥)	Jul. 17, 2015 USD ($)	Jul. 17, 2015 CNY (¥)	Dec. 09, 2014 CNY (¥) Derivative Loan Agreement	Sep. 25, 2014 USD ($)	Sep. 25, 2014 CNY (¥)	May. 23, 2014 USD ($)	May. 23, 2014 CNY (¥)	May. 13, 2014 CNY (¥)	Aug. 19, 2013 AUD	Aug. 19, 2013 CNY (¥)	Aug. 13, 2013 AUD	Aug. 13, 2013 CNY (¥)	Jul. 29, 2013 CNY (¥)	Jul. 24, 2013 USD ($)	Jul. 24, 2013 CNY (¥)
China Merchant Bank (Shanghai Branch)
Debt Instrument [Line Items]
Specific amount up to which borrowings can be made under the commitment of a bank loan															$ 15,440	¥ 100,000
Amount borrowed under the commitment of a bank loan											$ 1,530	$ 13,900	¥ 90,100	¥ 9,900
Annual interest rate											4.60%	4.35%	4.35%	4.60%
Bank loan maturity period											1 year	1 year
HSBC Bank Loan
Debt Instrument [Line Items]
Specific amount up to which borrowings can be made under the commitment of a bank loan																		$ 200,000	¥ 1,300,000
Amount borrowed under the commitment of a bank loan			$ 200,000														¥ 1,300,000
Annual interest rate																		1.42%	1.42%
Bank loan maturity period			2 years
HSBC Bank Loan \| Loans Borrowed by 91 Wireless
Debt Instrument [Line Items]
Specific amount up to which borrowings can be made under the commitment of a bank loan								$ 20,000																				¥ 129,560
The percentage points added to LIBOR to compute the floating interest rate per annum								0.80%
Amount borrowed under the commitment of a bank loan																								$ 8,000	¥ 51,820	$ 7,000	¥ 45,340
Annual interest rate																								1.13%	1.13%	1.12%	1.12%
Repayment of loan due	$ 8,000	¥ 51,820			$ 7,000	¥ 45,340
Sumitomo Mitsui Bank Loan
Debt Instrument [Line Items]
Specific amount up to which borrowings can be made under the commitment of a bank loan																					$ 150,000	¥ 971,670												$ 150,000	¥ 971,670
Amount borrowed under the commitment of a bank loan				$ 150,000						$ 150,000										¥ 971,670													¥ 971,670
Annual interest rate				1.41%						1.17%										1.41%													1.17%
Bank loan maturity period				2 years						2 years
ANZ Bank Loan
Debt Instrument [Line Items]
Specific amount up to which borrowings can be made under the commitment of a bank loan																															AUD 235,000	¥ 1,300,000
Amount borrowed under the commitment of a bank loan																													AUD 235,000	¥ 1,300,000
Annual interest rate									1.65%																				1.65%	1.65%
Bank loan maturity period									2 years
Unsecured loan borrowed \| $									$ 200,000
Bank of China
Debt Instrument [Line Items]
Number of loan agreements \| Agreement							2																2
Number of unsecured loan \| Loan							2																2
Number of interest rate swap agreements \| Derivative							2																2
Bank of China \| Unsecured Loan 1
Debt Instrument [Line Items]
Amount borrowed under the commitment of a bank loan							$ 150,000																¥ 971,670
Annual interest rate							2.31%																2.31%
Bank loan maturity period							2 years
Bank of China \| Unsecured Loan 2
Debt Instrument [Line Items]
Amount borrowed under the commitment of a bank loan							$ 150,000																¥ 971,670
Annual interest rate							2.45%																2.45%
Bank loan maturity period							3 years

Notes Payable - Additional Information (Detail) $ / shares in Units, ¥ in Thousands, $ in Thousands		12 Months Ended
	Jun. 17, 2015 USD ($) $ / shares	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2013 CNY (¥)	Dec. 31, 2015 CNY (¥)	Jun. 30, 2015 USD ($) Tranche	Jun. 17, 2015 CNY (¥)	Jun. 09, 2014 USD ($)	Aug. 06, 2013 USD ($)	Nov. 28, 2012 USD ($) Tranche
Debt Instrument [Line Items]
Debt face amount		$ 4,765,399		¥ 21,700,000		¥ 30,869,300
Unsecured Senior Notes Due Two Thousand Seventeen
Debt Instrument [Line Items]
Debt face amount											$ 750,000
Debt, maturity date		Nov. 28, 2017	Nov. 28, 2017
Interest rate		2.25%				2.25%
Effective interest rate		2.36%				2.36%
Unsecured Senior Notes Due Two Thousand Twenty Two
Debt Instrument [Line Items]
Debt face amount											$ 750,000
Debt, maturity date		Nov. 28, 2022	Nov. 28, 2022
Interest rate		3.50%				3.50%
Effective interest rate		3.59%				3.59%
Unsecured Senior Notes Due Twenty Eighteen
Debt Instrument [Line Items]
Debt face amount										$ 1,000,000
Debt, maturity date		Aug. 06, 2018	Aug. 06, 2018
Interest rate		3.25%				3.25%
Effective interest rate		3.39%				3.39%
Unsecured Senior Notes Due Twenty Nineteen
Debt Instrument [Line Items]
Debt face amount									$ 1,000,000
Debt, maturity date		Jun. 09, 2019	Jun. 09, 2019
Interest rate		2.75%				2.75%
Effective interest rate		3.00%				3.00%
Unsecured Senior Notes Due Two Thousand Twenty
Debt Instrument [Line Items]
Debt face amount							$ 750,000
Debt, maturity date		Jun. 30, 2020	Jun. 30, 2020
Interest rate		3.00%				3.00%
Effective interest rate		3.13%				3.13%
Unsecured Senior Notes Due Two Thousand Twenty Five
Debt Instrument [Line Items]
Debt face amount							$ 500,000
Debt, maturity date		Jun. 30, 2025	Jun. 30, 2025
Interest rate		4.13%				4.13%
Effective interest rate		4.22%				4.22%
Unsecured Senior Notes
Debt Instrument [Line Items]
Number of tranches issued and sold \| Tranche							2				2
Net proceeds from issuance of debt		$ 1,200,000	¥ 7,750,000	¥ 6,190,000	¥ 6,110,000
Discount on debt issued		11,480				¥ 74,360
Debt issuance cost		$ 23,090	¥ 149,590
senior unsecured convertible notes \| Qunar
Debt Instrument [Line Items]
Debt face amount	$ 500,000
Debt, maturity date	Jun. 17, 2021
Interest rate	2.00%							2.00%
Initial conversion price \| $ / shares	$ 55.00
Equity component of notes	$ 87,870							¥ 569,220
Debt component of notes	391,300							2,530,000
Debt issuance costs	$ 6,630							¥ 42,940

Principal Amount and Unamortized Discount and Debt Issuance Costs (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)
Debt Disclosure [Abstract]
Principal amount	$ 4,765,399	¥ 30,869,300	¥ 21,700,000
Unamortized discount and debt issuance costs	(25,809)	(167,184)	(143,218)
Notes Payable	$ 4,739,590	¥ 30,702,116	¥ 21,556,782

Repayment of Principal Amount of Long Term Debts (Detail) - Dec. 31, 2015 - Long Term Debt ¥ in Thousands, $ in Thousands	USD ($)	CNY (¥)
Long Term Debt Maturities Repayments Of Principal [Line Items]
2016	$ 150,000	¥ 971,670
2017	1,250,000	8,097,250
2018	1,000,000	6,477,800
2019	1,000,000	6,477,800
2020	750,000	4,858,350
Thereafter	$ 1,250,000	¥ 8,097,250

Income Taxes - Additional Information (Detail) ¥ in Thousands, $ in Thousands, ¥ in Millions	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2015 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2013 CNY (¥)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2015 JPY (¥)
Income Taxes [Line Items]
Effective tax rate			14.44%	15.41%	15.01%
Unified statutory income tax rate under current EIT law			25.00%
Statutory withholding tax rate to which dividends paid by a FIE to any of its foreign non-resident enterprise investors are subject			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%
Statutory withholding tax rate for capital gains			10.00%
Operating loss carry forwards		$ 1,240,000	$ 1,240,000			¥ 8,050,000
Accrued withholding tax		91,500	91,500	¥ 594,336	¥ 580,720	592,719
Undistributed earnings no withholding tax has accrued		$ 10,830,000	$ 10,830,000			¥ 70,130,000
High And New Technology Enterprise
Income Taxes [Line Items]
A preferential enterprise income tax rate			15.00%
Preferential enterprise income tax rate, effective period			3 years
Key Software Enterprise
Income Taxes [Line Items]
A preferential enterprise income tax rate			10.00%
Preferential enterprise income tax rate, effective period			2 years
Baidu HK
Income Taxes [Line Items]
Income Tax Rate			16.50%
Baidu Japan
Income Taxes [Line Items]
Minimum paid-in capital required for a specified Japan national income tax rate							¥ 100
Maximum paid-in capital required for a specified Japan national income tax rate							¥ 100
Baidu Japan \| Minimum
Income Taxes [Line Items]
Effective tax rate			34.00%
Baidu Japan \| Maximum
Income Taxes [Line Items]
Effective tax rate			37.00%
Baidu Japan \| Up to March 31, 2015 for paid-in capital in excess of JPY100 million
Income Taxes [Line Items]
A specified Japan national income tax rate	25.50%
Baidu Japan \| From April 1, 2015 for paid-in capital in excess of JPY100 million
Income Taxes [Line Items]
A specified Japan national income tax rate		23.90%
Baidu Japan \| From April 1, 2015 on first JPY8 million for paid-in capital equals JPY100 million or less
Income Taxes [Line Items]
A specified Japan national income tax rate		15.00%
Baidu Japan \| From April 1, 2015 on the portion over JPY8 million for paid-in capital equals JPY100 million or less
Income Taxes [Line Items]
A specified Japan national income tax rate		23.90%
Baidu Online \| High And New Technology Enterprise
Income Taxes [Line Items]
A preferential enterprise income tax rate			15.00%
Baidu Online \| Key Software Enterprise
Income Taxes [Line Items]
A preferential enterprise income tax rate				10.00%
Certain PRC Subsidiaries and VIEs \| High And New Technology Enterprise
Income Taxes [Line Items]
A preferential enterprise income tax rate			15.00%
Certain PRC Subsidiaries and VIEs \| Expiration Period One \| High And New Technology Enterprise
Income Taxes [Line Items]
Tax holiday, expiration year			2016
Certain PRC Subsidiaries and VIEs \| Expiration Period Two \| High And New Technology Enterprise
Income Taxes [Line Items]
Tax holiday, expiration year			2017
Certain PRC Subsidiaries and VIEs \| Expiration Period Three \| High And New Technology Enterprise
Income Taxes [Line Items]
Tax holiday, expiration year			2018
PRC
Income Taxes [Line Items]
Net operating loss carryforward period			5 years
Net operating loss carryforwards begins to expire			2018
PRC \| Maximum
Income Taxes [Line Items]
Time period that tax authorities could conduct examinations of entity's tax filings			5 years
PRC \| Earliest Tax Year
Income Taxes [Line Items]
Tax years remain open to examination by respective taxing jurisdictions			2011
PRC \| Latest Tax Year
Income Taxes [Line Items]
Tax years remain open to examination by respective taxing jurisdictions			2015
Japan
Income Taxes [Line Items]
Net operating loss carryforward period			9 years
Net operating loss carryforwards begins to expire			2018

Income Before Income Taxes (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2013 CNY (¥)
Income Loss From Continuing Operations Before Income Taxes Minority Interest By Jurisdiction [Abstract]
PRC	$ 2,605,452	¥ 16,877,599	¥ 17,783,174	¥ 13,815,469
Non-PRC	3,246,322	21,029,024	(3,298,768)	(1,598,762)
Income before income taxes	$ 5,851,774	¥ 37,906,623	¥ 14,484,406	¥ 12,216,707

Components of Income Tax (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2013 CNY (¥)
Income Tax Disclosure [Abstract]
Current income tax	$ 496,100	¥ 3,213,638	¥ 2,942,173	¥ 2,006,980
Income tax refund due to reduced tax rate	0	0	(17,553)	(508,686)
Adjustments of deferred tax assets due to reduced tax rates	12,342	79,947	28,146	21,573
Deferred income tax (benefit) expense	336,656	2,180,792	(721,594)	309,063
Taxation for the year	$ 845,098	¥ 5,474,377	¥ 2,231,172	¥ 1,828,930

Reconciliation of Effective Income Tax Provision of Tax Computed By Applying Statutory Income Tax Rate to Pre-Tax Income (Detail) ¥ / shares in Units, $ / shares in Units, ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($) $ / shares	Dec. 31, 2015 CNY (¥) ¥ / shares	Dec. 31, 2014 CNY (¥) ¥ / shares	Dec. 31, 2013 CNY (¥) ¥ / shares
Income Tax Disclosure [Abstract]
Expected taxation at PRC statutory tax rate	$ 1,462,944	¥ 9,476,656	¥ 3,587,693	¥ 3,046,254
Effect of differing tax rates in different jurisdictions	(811,032)	(5,253,700)	676,663	312,938
Non-taxable income	(10,098)	(65,411)	(12,504)	(69,673)
Non-deductible expenses	25,512	165,264	123,245	168,735
Research and development super-deduction	(118,537)	(767,858)	(538,305)	(318,652)
Effect of PRC preferential tax rates and tax holiday	(238,876)	(1,547,392)	(1,897,184)	(2,152,806)
Effect of tax rate changes on deferred taxes	12,342	79,947	28,146	21,573
Over-accrued EIT for previous years	(38,388)	(248,673)	(153,121)	(32,982)
PRC withholding tax	381,415	2,470,733	0	560,243
Addition to valuation allowance	179,816	1,164,811	416,539	293,300
Taxation for the year	$ 845,098	¥ 5,474,377	¥ 2,231,172	¥ 1,828,930
Effective tax rate	14.44%	14.44%	15.41%	15.01%
Effect of preferential tax rates inside the PRC on basic earnings per Class A and Class B ordinary share \| (per share)	$ 6.84	¥ 44.31	¥ 53.61	¥ 61.53

Tax Effects of Temporary Differences that Gave Rise to Deferred Tax Balances (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2013 CNY (¥)
Deferred tax assets:
Provision for doubtful receivables	$ 18,619	¥ 120,612	¥ 23,179
Accrued expenses, payroll and others	269,506	1,745,810	1,084,113
Fixed assets depreciation	3,035	19,659	38,157
Net operating loss carry-forward	203,850	1,320,496	930,456
Less: valuation allowance	(339,375)	(2,198,403)	(1,131,826)
Deferred tax assets, net	155,635	1,008,174	944,079
Long-lived assets arising from acquisitions	55,502	359,531	549,485
Withholding tax on PRC subsidiaries' undistributed earnings	91,500	592,719	594,336	¥ 580,720
Withholding tax on capital gains derived from PRC	384,243	2,489,040	0
Deferred tax liabilities	$ 531,245	¥ 3,441,290	¥ 1,143,821

Commitment and Contingencies - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2013 CNY (¥)	Dec. 31, 2015 CNY (¥)
Network Infrastructure and Buildings
Commitments and Contingencies Disclosure [Line Items]
Capital commitments contracted not yet reflected in financial statements	$ 91,070,000				¥ 589,930,000
Office
Commitments and Contingencies Disclosure [Line Items]
Total operating lease expense	99,890,000	¥ 647,090,000	¥ 525,310,000	¥ 284,580,000
IDC Facilities
Commitments and Contingencies Disclosure [Line Items]
Total operating lease expense	574,270,000	¥ 3,720,000,000	2,850,000,000	¥ 1,940,000,000
Obligations related to the entity's directors and officers
Commitments and Contingencies Disclosure [Line Items]
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) - Dec. 31, 2015 ¥ in Thousands, $ in Thousands	USD ($)	CNY (¥)
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2016	$ 518,423	¥ 3,358,242
2017	200,731	1,300,298
2018	161,503	1,046,187
2019	95,842	620,844
2020	61,345	397,378
Thereafter	22,757	147,415
Operating Leases, Future Minimum Payments Due, Total	$ 1,060,601	¥ 6,870,364

Future Minimum Payments Under Non-Cancelable Licensing Agreements (Detail) - Dec. 31, 2015 - Licensed copyrights of video contents ¥ in Thousands, $ in Thousands	USD ($)	CNY (¥)
Commitment And Contingencies [Line Items]
2016	$ 482,084	¥ 3,122,843
2017	33,533	217,219
2018	37,206	241,014
2019	38,852	251,674
2020	23,812	154,250
Thereafter	157,918	1,022,963
Future Minimum Payments Under Non-Cancelable Licensing agreements	$ 773,405	¥ 5,009,963

Summary of Redeemable Noncontrolling Interest (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2013 CNY (¥)
Temporary Equity Disclosure [Abstract]
Balance as of January 1	$ 292,461	¥ 1,894,502		¥ 1,033,283
Net losses				(61,857)
Other comprehensive income (loss)	21,932	142,071		(55,420)
Exercise of share-based awards				464
Share-based compensation				11,259
Issuance of subsidiary shares	244,237	1,582,126	¥ 1,841,819	51,368
Accretion of redeemable noncontrolling interests	50,817	329,180	52,683	31,799
Acquisition of subsidiaries' redeemable shares from shareholders				(121,962)
Reclassification of redeemable noncontrolling interests				¥ (888,934)
Balance as of December 31	$ 609,447	¥ 3,947,879	¥ 1,894,502

Redeemable Noncontrolling Interests - Additional Information (Detail) - USD ($) $ in Millions	Oct. 01, 2015	Nov. 14, 2014
iQiyi
Temporary Equity Disclosure [Abstract]
Acquired percentage of the outstanding equity interest by the new preferred shareholders		13.42%
Total purchase consideration		$ 300
Takeout Delivery
Temporary Equity Disclosure [Abstract]
Total purchase consideration	$ 250
Preferred stock, shares issued	250,000,000

Shareholder's Equity - Additional Information (Detail) $ / shares in Units, ¥ in Thousands, $ in Thousands			12 Months Ended
	Oct. 30, 2015 USD ($)	Jul. 30, 2015 USD ($)	Dec. 31, 2015 USD ($) $ / shares shares	Dec. 31, 2015 CNY (¥) shares	Dec. 31, 2014 CNY (¥) shares	Dec. 31, 2013 shares	Dec. 31, 2015 CNY (¥) shares	Dec. 31, 2014 $ / shares
Stockholders Equity Note [Line Items]
Common stock, shares authorized			870,400,000				870,400,000
Par value per share (US$) \| $ / shares			$ 0.00005					$ 0.00005
Transfer of Class B ordinary shares to Class A Ordinary shares					45,000	225,079
Stock repurchase program, proposed aggregate value \| $	$ 2,000,000	$ 1,000,000
Stock repurchase program, period	24 months	12 months
Number of Class A ordinary shares repurchased			603,726	603,726
Aggregate purchase price			$ 990,160	¥ 6,376,964
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 subsidiaries and net assets of VIEs			$ 1,630,000		¥ 7,540,000		¥ 10,580,000
Preferred Stock
Stockholders Equity Note [Line Items]
Common stock, shares authorized			10,000,000				10,000,000
Par value per share (US$) \| $ / shares			$ 0.00005
Common stock, shares outstanding			0		0		0
Common stock, shares issued			0		0		0
Class A Ordinary Shares
Stockholders Equity Note [Line Items]
Common stock, shares authorized			825,000,000		825,000,000		825,000,000
Par value per share (US$) \| $ / shares			$ 0.00005
Number of votes per share			1	1
Common stock, shares outstanding			27,113,541		27,613,315		27,113,541
Common stock, shares issued			27,113,541		27,613,315		27,113,541
Class B Ordinary Shares
Stockholders Equity Note [Line Items]
Common stock, shares authorized			35,400,000		35,400,000		35,400,000
Par value per share (US$) \| $ / shares			$ 0.00005
Number of votes per share			10	10
Common stock, shares outstanding			7,492,921		7,492,921		7,492,921
Common stock, shares issued			7,492,921		7,492,921		7,492,921

Shareholders' Equity (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)
Cumulative Effect on Retained Earnings, Net of Tax [Abstract]
PRC statutory reserve funds	$ 64,514	¥ 417,911	¥ 375,193
Unreserved retained earnings	11,460,904	74,241,444	47,326,133
Total retained earnings	$ 11,525,418	¥ 74,659,355	¥ 47,701,326

Components of Accumulated Other Comprehensive Income (Loss) (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2013 CNY (¥)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance		¥ (279,518)	¥ 181,258	¥ (78,278)
Other comprehensive income (loss) before reclassification		(155,886)	(395,598)	258,988
Amounts reclassified from accumulated other comprehensive income		(194,451)	(45,025)	(62,132)
Other comprehensive income (loss), net of tax	$ (54,083)	(350,337)	(440,623)	196,856
Other comprehensive income (loss) attribute to noncontrolling interests and redeemable noncontrolling interests		(176,201)	(20,153)	62,680
Ending balance	(124,434)	(806,056)	(279,518)	181,258
Foreign currency translation adjustment
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance		(284,723)	158,355	(89,714)
Other comprehensive income (loss) before reclassification		(644,896)	(422,925)	185,389
Amounts reclassified from accumulated other comprehensive income		0	0	0
Other comprehensive income (loss), net of tax		(644,896)	(422,925)	185,389
Other comprehensive income (loss) attribute to noncontrolling interests and redeemable noncontrolling interests		(176,201)	(20,153)	62,680
Ending balance	(170,709)	(1,105,820)	(284,723)	158,355
Unrealized gains on available- for-sale investments
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance		5,205	22,903	11,436
Other comprehensive income (loss) before reclassification		489,010	27,327	73,599
Amounts reclassified from accumulated other comprehensive income		(194,451)	(45,025)	(62,132)
Other comprehensive income (loss), net of tax		294,559	(17,698)	11,467
Other comprehensive income (loss) attribute to noncontrolling interests and redeemable noncontrolling interests		0	0	0
Ending balance	$ 46,276	¥ 299,764	¥ 5,205	¥ 22,903

- 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, $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2013 CNY (¥)
Other Comprehensive Income (Loss), Tax [Abstract]
Unrealized gains on available-for-sale investments Unrealized holding (losses) gains during the year	$ (10,544)	¥ (68,303)	¥ 1,680	¥ (1,157)
Reclassified for gains realized	4,459	28,885
Net unrealized (losses) gains	(6,085)	(39,418)	1,680	(1,157)
Foreign currency translation adjustment	0	0	0	0
Other comprehensive (loss) income	$ (6,085)	¥ (39,418)	¥ 1,680	¥ (1,157)

Reconciliation of Net Income to Numerator for Computation of Basic and Diluted Net Income per Share (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2013 CNY (¥)
Net Income (Loss) Available to Common Stockholders, Diluted [Abstract]
Net income attributable to Baidu, Inc.	$ 5,196,853	¥ 33,664,173	¥ 13,196,932	¥ 10,550,657
Accretion of the redeemable noncontrolling interests	(50,817)	(329,180)	(52,683)	(31,799)
Numerator for EPS computation	$ 5,146,036	¥ 33,334,993	¥ 13,144,249	¥ 10,518,858

- Definition

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

+ References + Details

Computation of Basic and Diluted Net Income Attributable to Baidu, Inc. Per Share for Class A and Class B Ordinary Shares (Detail) ¥ / shares in Units, $ / shares in Units, ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($) $ / shares shares	Dec. 31, 2015 CNY (¥) ¥ / shares shares	Dec. 31, 2014 CNY (¥) ¥ / shares shares	Dec. 31, 2013 CNY (¥) ¥ / shares shares
Numerator
Allocation of net income attributable to Baidu, Inc.	$ 5,146,036	¥ 33,334,993	¥ 13,144,249	¥ 10,518,858
Class A Ordinary Shares
Earnings per ADS:
Denominator used for earnings per ADS - basic	27,428,861	27,428,861	27,551,463	27,274,769
Denominator used for earnings per ADS - diluted	35,034,470	35,034,470	35,198,474	35,036,346
Earnings per ADS - basic \| (per share)	$ 147.36	¥ 954.56	¥ 374.88	¥ 300.66
Earnings per ADS - diluted \| (per share)	$ 146.88	¥ 951.49	¥ 373.43	¥ 300.23
Numerator
Allocation of net income attributable to Baidu, Inc.	$ 4,041,887	¥ 26,182,538	¥ 10,328,517	¥ 8,200,353
Denominator
Weighted average ordinary shares outstanding	27,428,861	27,428,861	27,551,463	27,274,769
Denominator used for earnings per share	27,428,861	27,428,861	27,551,463	27,274,769
Earnings per share - basic \| (per share)	$ 147.36	¥ 954.56	¥ 374.88	¥ 300.66
Numerator
Allocation of net income attributable to Baidu, Inc. for diluted computation	$ 4,045,439	¥ 26,205,544	¥ 10,339,397	¥ 8,203,670
Reallocation of net income attributable to Baidu, Inc. as a result of conversion of Class B to Class A shares	1,100,597	7,129,449	2,804,852	2,315,188
Allocation of net income attributable to Baidu, Inc.	$ 5,146,036	¥ 33,334,993	¥ 13,144,249	¥ 10,518,858
Denominator
Weighted average ordinary shares outstanding	27,428,861	27,428,861	27,551,463	27,274,769
Conversion of Class B to Class A ordinary shares	7,492,921	7,492,921	7,511,003	7,711,459
Share-based awards	112,688	112,688	136,008	50,118
Denominator used for earnings per share	35,034,470	35,034,470	35,198,474	35,036,346
Earnings per share - diluted \| (per share)	$ 146.88	¥ 951.49	¥ 373.43	¥ 300.23
Class A Ordinary Shares \| American Depositary Shares
Earnings per ADS:
Denominator used for earnings per ADS - basic	274,288,610	274,288,610	275,514,630	272,747,690
Denominator used for earnings per ADS - diluted	350,344,700	350,344,700	351,984,740	350,363,460
Earnings per ADS - basic \| (per share)	$ 14.74	¥ 95.46	¥ 37.49	¥ 30.07
Earnings per ADS - diluted \| (per share)	$ 14.69	¥ 95.15	¥ 37.34	¥ 30.02
Denominator
Weighted average ordinary shares outstanding	274,288,610	274,288,610	275,514,630	272,747,690
Denominator used for earnings per share	274,288,610	274,288,610	275,514,630	272,747,690
Earnings per share - basic \| (per share)	$ 14.74	¥ 95.46	¥ 37.49	¥ 30.07
Denominator
Weighted average ordinary shares outstanding	274,288,610	274,288,610	275,514,630	272,747,690
Denominator used for earnings per share	350,344,700	350,344,700	351,984,740	350,363,460
Earnings per share - diluted \| (per share)	$ 14.69	¥ 95.15	¥ 37.34	¥ 30.02
Class B Ordinary Shares
Earnings per ADS:
Denominator used for earnings per ADS - basic	7,492,921	7,492,921	7,511,003	7,711,459
Denominator used for earnings per ADS - diluted	7,492,921	7,492,921	7,511,003	7,711,459
Earnings per ADS - basic \| (per share)	$ 147.36	¥ 954.56	¥ 374.88	¥ 300.66
Earnings per ADS - diluted \| (per share)	$ 146.88	¥ 951.49	¥ 373.43	¥ 300.23
Numerator
Allocation of net income attributable to Baidu, Inc.	$ 1,104,149	¥ 7,152,455	¥ 2,815,732	¥ 2,318,505
Denominator
Weighted average ordinary shares outstanding	7,492,921	7,492,921	7,511,003	7,711,459
Denominator used for earnings per share	7,492,921	7,492,921	7,511,003	7,711,459
Earnings per share - basic \| (per share)	$ 147.36	¥ 954.56	¥ 374.88	¥ 300.66
Numerator
Allocation of net income attributable to Baidu, Inc. for diluted computation	$ 1,100,597	¥ 7,129,449	¥ 2,804,852	¥ 2,315,188
Allocation of net income attributable to Baidu, Inc.	$ 1,100,597	¥ 7,129,449	¥ 2,804,852	¥ 2,315,188
Denominator
Weighted average ordinary shares outstanding	7,492,921	7,492,921	7,511,003	7,711,459
Denominator used for earnings per share	7,492,921	7,492,921	7,511,003	7,711,459
Earnings per share - diluted \| (per share)	$ 146.88	¥ 951.49	¥ 373.43	¥ 300.23

Share Based Award Plan - Additional Information of Baidu, Inc. (Detail) - Parent Company $ / shares in Units, ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($) $ / shares shares	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2014 $ / shares	Dec. 31, 2013 CNY (¥)	Dec. 31, 2013 $ / shares	Dec. 31, 2015 CNY (¥) shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of voting power	10.00%	10.00%
The weighted-average grant-date fair value of restricted shares granted during respective years	$ 1,979.30
2008 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for issuance \| shares	3,428,777						3,428,777
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total intrinsic value of options exercised	$ 30,860	¥ 199,880	¥ 224,800		¥ 114,210
Total fair value of options vested	23,000	¥ 149,000	149,220		123,440
Unrecognized share-based compensation cost	$ 53,880						¥ 349,030
A weighted-average vesting period over which the deferred cost is expected to be recognized	2 years 7 months 17 days	2 years 7 months 17 days
The weighted-average grant-date fair value of options granted during respective years	$ 790.00			$ 755.00		$ 419.80
Stock Options \| 2008 Plan \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares vesting term	2 years	2 years
Stock Options \| 2008 Plan \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares vesting term	4 years	4 years
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized share-based compensation cost	$ 365,950						¥ 2,370,000
A weighted-average vesting period over which the deferred cost is expected to be recognized	3 years 1 month 17 days	3 years 1 month 17 days
Total fair value of shares vested during respective years, restricted shares	$ 108,160	¥ 700,660	¥ 324,410		¥ 247,240
The weighted-average grant-date fair value of restricted shares granted during respective years	$ 1,979.30			$ 1,815.60		$ 1,137.00
Restricted Stock \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares vesting term	2 years	2 years
Restricted Stock \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares vesting term	4 years	4 years
Employee Holding No More Than Ten Percent Voting Power \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Contractual term of share-based awards granted	10 years	10 years
Employee Holding More Than Ten Percent Voting Power \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Contractual term of share-based awards granted	5 years	5 years
Employee Holding More Than Ten Percent Voting Power \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of the fair market value of the entity's ordinary shares	110.00%						110.00%

Option Activity - Baidu, Inc. (Detail) - Parent Company - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Share Option Roll Forward - Number of shares
Outstanding, December 31, 2014	198,392
Granted	65,013
Exercised	(32,603)
Forfeited/Cancelled	(10,637)
Outstanding, December 31, 2015	220,165	198,392
Vested and expected to vest at December 31, 2015	190,759
Exercisable at December 31, 2015	82,485
Share Option Roll Forward - Weighted-Average Exercise Price
Outstanding, December 31, 2014	$ 1,141.00
Granted	2,094.20
Exercised	1,062.30
Forfeited/Cancelled	1,067.00
Outstanding, December 31, 2015	1,437.70	$ 1,141.00
Vested and expected to vest at December 31, 2015	1,426.70
Exercisable at December 31, 2015	$ 1,086.50
Share Option Roll Forward - Weighted-Average Remaining Contractual Life (in years)
Outstanding	7 years 6 months 18 days	7 years 9 months 29 days
Vested and expected to vest at December 31, 2015	7 years 6 months
Exercisable at December 31, 2015	6 years 5 months 5 days
Share Option Roll Forward - Aggregate Intrinsic Value (in thousands)
Outstanding, December 31, 2014	$ 225,915
Outstanding, December 31, 2015	115,458	$ 225,915
Vested and expected to vest at December 31, 2015	101,807
Exercisable at December 31, 2015	$ 66,942

Assumptions Used to Estimate Fair Values of Share Options Granted - Baidu, Inc. (Detail) - Parent Company	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Risk-free interest rate, minimum	1.31%	1.52%	0.40%
Risk-free interest rate, maximum	1.36%	1.77%	1.35%
Dividend yield	0.00%	0.00%	0.00%
Expected volatility range, minimum	40.04%	40.96%	42.33%
Expected volatility range, maximum	40.57%	41.59%	44.17%
Weighted average expected volatility	40.21%	41.36%	43.33%
Expected life		4 years 6 months 26 days
Minimum
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Expected life	5 years 7 days		3 years 29 days
Maximum
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Expected life	5 years 1 month 17 days		4 years 6 months 26 days

Restricted Shares Activity (Detail) - Parent Company	12 Months Ended
Restricted Shares Activity (Detail) - Parent Company	Dec. 31, 2015 $ / shares shares
Restricted Shares Roll Forward - Number of Shares
Unvested, December 31, 2014 \| shares	219,404
Granted \| shares	247,141
Vested \| shares	(71,348)
Forfeited \| shares	(50,674)
Unvested, December 31, 2015 \| shares	344,523
Restricted Shares Roll Forward - Weighted Average Grant Date Fair Value
Unvested, December 31, 2014 \| $ / shares	$ 1,582.60
Granted \| $ / shares	1,979.30
Vested \| $ / shares	1,516.00
Forfeited \| $ / shares	1,767.80
Unvested, December 31, 2015 \| $ / shares	$ 1,853.40

Total Share-Based Compensation Cost Recognized (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2013 CNY (¥)
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Capitalized as part of internal-used software	$ 213	¥ 1,381	¥ 0	¥ 229
Cost of revenues
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based compensation expense	7,683	49,770	34,611	23,976
Selling, general and administrative
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based compensation expense	75,143	486,760	426,052	164,704
Research and development
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based compensation expense	$ 131,308	¥ 850,588	¥ 502,077	¥ 326,047

Impact of Related Party Transactions - Additional Information (Detail) - 12 months ended Dec. 31, 2015 ¥ in Thousands, $ in Thousands	USD ($)	CNY (¥)
Ctrip.com International, Ltd
Related Party Transaction [Line Items]
Related party transactions	$ 13,780	¥ 89,240

Related Party Balances (Detail)
¥ in Thousands, $ in Thousands

Dec. 31, 2015

USD ($)

Dec. 31, 2015

CNY (¥)

Dec. 31, 2014

CNY (¥)

Amounts due from related parties, current:

Amounts due from related parties, current

$ 299,571

¥ 1,940,559

¥ 50

Amounts due from related parties, non-current:

Amounts due from related parties, non-current

1,501

9,725

Amounts due to related parties, current:

Amounts due to related parties, current

121,329

785,945

8,385

Amounts due to related parties, Non-current:

Amounts due to related parties, Non-current

Qunar

Amounts due from related parties, current:

Amounts due from related parties, current

^[1]

288,583

1,869,380

Amounts due to related parties, current:

Amounts due to related parties, current

^[2]

109,827

711,433

Ctrip.com International, Ltd

Amounts due from related parties, current:

Amounts due from related parties, current

^[3]

4,778

30,950

Amounts due to related parties, current:

Amounts due to related parties, current

1,075

6,966

Other Related Parties

Amounts due from related parties, current:

Amounts due from related parties, current

^[3]

6,210

40,229

Amounts due from related parties, non-current:

Amounts due from related parties, non-current

^[4]

1,501

9,725

Amounts due to related parties, current:

Amounts due to related parties, current

$ 10,427

¥ 67,546

8,385

Amounts due to related parties, Non-current:

Amounts due to related parties, Non-current

¥ 8

[1]	It mainly represents short-term loans of RMB1,774.00 million (US$273.86 million) provided by the Company to Qunar, which was a majority-owned subsidiary of the Company prior to October 26, 2015 and became a majority-owned subsidiary of Ctrip on December 31, 2015. These loans are interest-bearing and repayable within one year.
[2]	It mainly represents a short-term loan provided by Qunar to the Company of US$100.00 million in October 2015. The loan is interest-bearing and repayable within one year.
[3]	Balances in connection with services provided between the Company and its equity method investees arose in the ordinary course of business.
[4]	Rental deposit paid in advance to the related party of one of the executive officers. Pursuant to the rental agreements, certain subsidiaries of the Company rent an office building owned by the family members of the executive officer.

Related Party Balances (Parenthetical) (Detail) - Qunar ¥ in Thousands, $ in Thousands	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Oct. 31, 2015 USD ($)
Related Party Transaction [Line Items]
Short-term loan receivable	$ 273,860	¥ 1,774,000
Short-term loan payable			$ 100,000

Summary of Group's Operating Segment Results (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2013 CNY (¥)
Segment Reporting Information [Line Items]
Unallocated expenses	$ (214,134)	¥ (1,387,118)	¥ (962,740)	¥ (514,727)
Group consolidated operating profit	1,801,778	11,671,554	12,803,764	11,191,720
Operating Segments \| Search Services
Segment Reporting Information [Line Items]
Revenues	8,593,577	55,667,478	43,727,459	29,590,276
Group consolidated operating profit	4,340,646	28,117,837	20,547,793	14,178,852
Operating Segments \| Transaction Services
Segment Reporting Information [Line Items]
Revenues	1,081,531	7,005,941	3,822,456	1,319,187
Group consolidated operating profit	(2,029,307)	(13,145,445)	(5,973,978)	(1,522,279)
Operating Segments \| iQiyi
Segment Reporting Information [Line Items]
Revenues	817,525	5,295,760	2,873,552	1,345,042
Group consolidated operating profit	(367,939)	(2,383,438)	(1,110,299)	(743,013)
Intersegment Eliminations
Segment Reporting Information [Line Items]
Revenues	(245,060)	(1,587,450)	(1,371,149)	(310,581)
Group consolidated operating profit	72,512	469,718	302,988	(207,113)
Operating Segments after Inter-segment Eliminations
Segment Reporting Information [Line Items]
Group consolidated operating profit	$ 2,015,912	¥ 13,058,672	¥ 13,766,504	¥ 11,706,447

Fair Value Disclosure and Measurement (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2013 CNY (¥)	Dec. 31, 2015 CNY (¥)
Fair value disclosure
Long-term notes payable	$ 4,741,515		¥ 21,811,666		¥ 30,714,586
Fair value measurement
Total assets measured at fair value	3,288,673		4,867,748		21,303,367
Long-term investments, losses	(18,060)	¥ (116,980)	(93,420)	¥ (17,520)
Intangible assets, losses		0	(1,630)	(4,620)
Total losses	(18,058)	(116,978)	(95,049)	¥ (24,197)
Short-term Investments \| Fixed-rate Investments
Fair value disclosure
Held-to-maturity investments	5,732,517		38,248,723		37,134,096
Fair value measurement
Available-for-sale investments, current	1,074,192		2,865,096		6,958,399
Short-term Investments \| Adjustable-rate Debt Investments
Fair value disclosure
Held-to-maturity investments			59,519
Fair value measurement
Available-for-sale investments, current	2,057,085		1,568,543		13,325,385
Short-term Investments \| Equity Investments
Fair value measurement
Available-for-sale investments, current	114,640		45,508		742,618
Other Long-term Investments \| Fixed-rate Investments
Fair value disclosure
Held-to-maturity investments	278,867		531,318		1,806,446
Other Long-term Investments \| Equity Investments
Fair value measurement
Available-for-sale investments, noncurrent	42,756		115,921		276,965
Other Long-term Investments \| Debt Investment
Fair value measurement
Available-for-sale investments, noncurrent			272,680
Time Deposits
Fair value disclosure
Cash equivalents	104,665		1,746,888		678,000
Money Market Fund
Fair value disclosure
Cash equivalents	93,914		755,095		608,353
Fair Value, Inputs, Level 1
Fair value disclosure
Long-term notes payable			21,811,666		30,714,586
Fair value measurement
Total assets measured at fair value			161,429		1,019,583
Fair Value, Inputs, Level 1 \| Money Market Fund
Fair value disclosure
Cash equivalents			755,095		608,353
Fair Value, Inputs, Level 2
Fair value measurement
Total assets measured at fair value			4,433,639		20,283,784
Fair Value, Inputs, Level 2 \| Short-term Investments \| Fixed-rate Investments
Fair value disclosure
Held-to-maturity investments			38,248,723		37,134,096
Fair Value, Inputs, Level 2 \| Short-term Investments \| Adjustable-rate Debt Investments
Fair value disclosure
Held-to-maturity investments			59,519
Fair Value, Inputs, Level 2 \| Other Long-term Investments \| Fixed-rate Investments
Fair value disclosure
Held-to-maturity investments			531,318		1,806,446
Fair Value, Inputs, Level 2 \| Time Deposits
Fair value disclosure
Cash equivalents			1,746,888		678,000
Fair Value, Inputs, Level 3
Fair value measurement
Total assets measured at fair value			272,680
Fair Value, Measurements, Nonrecurring
Fair value measurement
Long-term investments	0		0		0
Intangible assets	0		0		0
Long-term investments, losses	(18,058)	(116,978)	(93,424)
Intangible assets, losses			(1,625)
Total losses	(18,058)	¥ (116,978)	(95,049)
Fair Value, Measurements, Nonrecurring \| Fair Value, Inputs, Level 1
Fair value measurement
Long-term investments			0		0
Intangible assets			0		0
Fair Value, Measurements, Nonrecurring \| Fair Value, Inputs, Level 2
Fair value measurement
Long-term investments			0		0
Intangible assets			0		0
Fair Value, Measurements, Nonrecurring \| Fair Value, Inputs, Level 3
Fair value measurement
Long-term investments			0		0
Intangible assets			0		0
Fair Value, Measurements, Recurring \| Short-term Investments \| Fixed-rate Investments
Fair value measurement
Available-for-sale investments, current	1,074,192		2,865,096		6,958,399
Fair Value, Measurements, Recurring \| Short-term Investments \| Adjustable-rate Debt Investments
Fair value measurement
Available-for-sale investments, current	2,057,085		1,568,543		13,325,385
Fair Value, Measurements, Recurring \| Short-term Investments \| Equity Investments
Fair value measurement
Available-for-sale investments, current	114,640		45,508		742,618
Fair Value, Measurements, Recurring \| Other Long-term Investments \| Equity Investments
Fair value measurement
Available-for-sale investments, noncurrent	$ 42,756		115,921		276,965
Fair Value, Measurements, Recurring \| Other Long-term Investments \| Debt Investment
Fair value measurement
Available-for-sale investments, noncurrent			272,680
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 1 \| Short-term Investments \| Equity Investments
Fair value measurement
Available-for-sale investments, current			45,508		742,618
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 1 \| Other Long-term Investments \| Equity Investments
Fair value measurement
Available-for-sale investments, noncurrent			115,921		276,965
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 2 \| Short-term Investments \| Fixed-rate Investments
Fair value measurement
Available-for-sale investments, current			2,865,096		6,958,399
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 2 \| Short-term Investments \| Adjustable-rate Debt Investments
Fair value measurement
Available-for-sale investments, current			1,568,543		¥ 13,325,385
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 3 \| Other Long-term Investments \| Debt Investment
Fair value measurement
Available-for-sale investments, noncurrent			¥ 272,680

Reconciliation of Available-For-Sale Debt Investments at Fair Value on a Recurring Basis Using Significant Unobservable Inputs (Detail) - 12 months ended Dec. 31, 2015 - Fair Value, Inputs, Level 3 - Available For Sale Debt Securities - Fair Value, Measurements, Recurring ¥ in Thousands, $ in Thousands	USD ($)	CNY (¥)
Schedule of Available-for-sale Securities [Line Items]
Balance as of January 1, 2015	$ 42,095	¥ 272,680
Reclassification as a cost method investment	$ (42,095)	¥ (272,680)

Subsequent Events - Additional Information (Detail) - Subsequent event - iQiyi $ in Millions	1 Months Ended
	Feb. 29, 2016 USD ($)
Subsequent Event [Line Items]
Disposal of a subsidiary, enterprise valuation	$ 2,800
Disposal of a subsidiary, percent of ownership disposed	100.00%

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2015
Subsequent Events [Abstract]
Subsequent Events	22. SUBSEQUENT EVENTS In February, 2016, the Board of the Company received a non-binding proposal from Mr. Robin Yanhong Li, chairman and chief executive officer of the Company, and Mr. Yu Gong, chief executive officer of iQiyi, proposing to acquire all of the outstanding shares of iQiyi beneficially owned by the Company based on an enterprise valuation of US$2.80 billion for 100% of iQiyi on a cash-free and debt-free basis.

Indefinite-Lived Intangible Assets (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)
Indefinite-lived intangible assets, gross	$ 2,094	¥ 13,566	¥ 14,897
Domain names
Indefinite-lived intangible assets, gross	1,445	9,360	9,360
Trademarks
Indefinite-lived intangible assets, gross	$ 649	¥ 4,206	¥ 5,537

Segment Reporting - Additional Information (Detail)	12 Months Ended
Segment Reporting - Additional Information (Detail)	Dec. 31, 2015 Segment
Segment Reporting [Abstract]
Number of operating segment	3