Document and Entity Information	12 Months Ended
Document and Entity Information	Dec. 31, 2016 shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2016
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	27,325,551
Class B Ordinary Shares
Document Information [Line Items]
Entity Common Stock, Shares Outstanding	7,401,254

Consolidated Balance Sheets ¥ in Thousands, $ in Thousands	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)
Current assets:
Cash and cash equivalents	$ 1,569,705	¥ 10,898,463	¥ 9,959,932
Restricted cash	45,733	317,521	95,997
Short-term investments	11,370,166	78,943,065	57,969,242
Accounts receivable, net of allowance of RMB189,563 and RMB177,401 (US$25,551) for 2015 and 2016, respectively	591,866	4,109,324	3,926,986
Loans and interest receivable, current portion net of allowances of RMB8,945 and RMB48,722 (US$7,017) for 2015 and 2016, respectively	259,311	1,800,397	227,107
Amounts due from related parties	49,776	345,594	1,940,559
Other current assets, net	481,710	3,344,516	4,113,840
Total current assets	14,368,267	99,758,880	78,233,663
Non-current assets:
Fixed assets, net	1,626,724	11,294,348	10,627,127
Intangible assets, net	557,718	3,872,227	3,334,619
Goodwill	2,209,721	15,342,096	15,395,573
Long-term investments, net	6,580,781	45,690,363	37,958,591
Deferred tax assets, net	158,466	1,100,230	1,008,174
Loans and interest receivable, non current portion net of allowances of nil and RMB69,457 (US$10,004) for 2015 and 2016, respectively	390,151	2,708,817	122,093
Amounts due from related parties	1,606	11,153	9,725
Other non-current assets	319,642	2,219,277	1,163,743
Total non-current assets	11,844,809	82,238,511	69,619,645
Total assets	26,213,076	181,997,391	147,853,308
Current liabilities (including amounts of the consolidated VIEs without recourse to the primary beneficiaries of RMB14,391,610 and RMB20,914,589 (US$3,012,327) as of December 31, 2015 and 2016, respectively):
Short-term loans	160,593	1,115,000	100,000
Accounts payable and accrued liabilities	4,127,047	28,654,086	17,840,192
Customer advances and deposits	868,743	6,031,681	5,420,230
Deferred revenue	85,908	596,460	375,672
Deferred income	81,536	566,104	559,855
Long-term loans, current portion	499,539	3,468,296	974,820
Notes payable, current portion	749,433	5,203,315	0
Amounts due to related parties	66,065	458,687	785,945
Capital lease obligation	1,212	8,416	46,088
Total current liabilities	6,640,076	46,102,045	26,102,802
Non-current liabilities (including amounts of the consolidated VIEs without recourse to the primary beneficiaries of RMB2,718,124 and RMB1,107,864 (US$159,566) as of December 31, 2015 and 2016, respectively):
Deferred income	4,008	27,828	17,413
Long-term loans	982,588	6,822,109	3,239,676
Notes payable	3,982,209	27,648,477	30,702,116
Deferred tax liabilities	516,957	3,589,235	3,441,290
Capital lease obligation	50	348	8,435
Other non-current liabilities	9,355	64,954	125,860
Total non-current liabilities	5,495,167	38,152,951	37,534,790
Total liabilities	12,135,243	84,254,996	63,637,592
Commitments and contingencies
Redeemable noncontrolling interests	791,009	5,491,976	3,947,879
Equity
Additional paid-in capital	1,198,731	8,322,787	6,402,349
Retained earnings	12,348,222	85,733,706	74,659,355
Accumulated other comprehensive loss	(256,801)	(1,782,966)	(806,056)
Total Baidu, Inc. shareholders' equity	13,290,154	92,273,542	80,255,663
Noncontrolling interests	(3,330)	(23,123)	12,174
Total equity	13,286,824	92,250,419	80,267,837
Total liabilities, redeemable noncontrolling interests and equity	26,213,076	181,997,391	147,853,308
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, 2016 USD ($) $ / shares shares	Dec. 31, 2016 CNY (¥) shares	Dec. 31, 2015 CNY (¥) shares
Allowance for doubtful accounts receivable	$ 25,551	¥ 177,401	¥ 189,563
Allowance for loans and interest receivable, current	7,017	48,722	8,945
Allowance for loans and interest receivable, non current	10,004	69,457	0
Total current liabilities	6,640,076	46,102,045	26,102,802
Total non-current liabilities	$ 5,495,167	¥ 38,152,951	37,534,790
Common stock, par value per share \| $ / shares	$ 0.00005
Common stock, shares authorized	870,400,000	870,400,000
Variable Interest Entity, Primary Beneficiary
Total current liabilities	$ 3,012,327	¥ 20,914,589	14,391,610
Total non-current liabilities	$ 159,566	¥ 1,107,864	¥ 2,718,124
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
Common stock, shares issued	27,325,551	27,325,551	27,113,541
Common stock, shares outstanding	27,325,551	27,325,551	27,113,541
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
Common stock, shares issued	7,401,254	7,401,254	7,492,921
Common stock, shares outstanding	7,401,254	7,401,254	7,492,921

Consolidated Statements Of Comprehensive Income ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016 USD ($) $ / shares shares	Dec. 31, 2016 CNY (¥) ¥ / shares shares	Dec. 31, 2015 CNY (¥) ¥ / shares shares	Dec. 31, 2014 CNY (¥) ¥ / shares shares
Revenues:
Online marketing services	$ 9,293,550	¥ 64,525,115	¥ 64,037,006	¥ 48,495,215
Others	867,672	6,024,249	2,344,723	557,103
Total revenues	10,161,222	70,549,364	66,381,729	49,052,318
Operating costs and expenses:
Cost of revenues	(5,081,225)	(35,278,945)	(27,458,030)	(18,885,450)
Selling, general and administrative	(2,170,616)	(15,070,586)	(17,076,383)	(10,382,142)
Research and development	(1,462,013)	(10,150,753)	(10,175,762)	(6,980,962)
Total operating costs and expenses	(8,713,854)	(60,500,284)	(54,710,175)	(36,248,554)
Operating profit	1,447,368	10,049,080	11,671,554	12,803,764
Other income:
Interest income	337,265	2,341,631	2,362,632	1,992,818
Interest expense	(166,724)	(1,157,562)	(1,041,394)	(628,571)
Foreign exchange income, net	73,212	508,312	181,802	75,780
Income (loss) from equity method investments	(147,735)	(1,025,727)	3,867	(19,943)
Others, net	546,374	3,793,473	24,728,162	260,558
Total other income, net	642,392	4,460,127	26,235,069	1,680,642
Income before income taxes	2,089,760	14,509,207	37,906,623	14,484,406
Income taxes	(419,645)	(2,913,594)	(5,474,377)	(2,231,172)
Net income	1,670,115	11,595,613	32,432,246	12,253,234
Net loss attributable to noncontrolling interests	5,280	36,656	1,231,927	943,698
Net income attributable to Baidu, Inc.	1,675,395	11,632,269	33,664,173	13,196,932
Other comprehensive loss:
Foreign currency translation adjustment	(84,959)	(589,870)	(644,896)	(422,925)
Unrealized gains (losses) on available-for-sale investments, net of reclassification	(8,698)	(60,393)	294,559	(17,698)
Other comprehensive income (loss), net of tax	(93,657)	(650,263)	(350,337)	(440,623)
Comprehensive income	1,576,458	10,945,350	32,081,909	11,812,611
Comprehensive loss (income) attributable to noncontrolling interests and redeemable noncontrolling interests	(41,767)	(289,991)	1,055,726	923,545
Comprehensive income attributable to Baidu, Inc.	$ 1,534,691	¥ 10,655,359	¥ 33,137,635	¥ 12,736,156
Common Class A and Class B
Earnings per shares:
Basic \| (per share)	$ 46.01	¥ 319.47	¥ 954.56	¥ 374.88
Diluted \| (per share)	$ 45.89	¥ 318.62	¥ 951.49	¥ 373.43
Weighted average number of Class A and Class B ordinary shares outstanding:
Basic	34,665,238	34,665,238	34,921,782	35,062,466
Diluted	34,757,086	34,757,086	35,034,470	35,198,474
Class A Ordinary Shares
Earnings per shares:
Basic \| (per share)	$ 46.01	¥ 319.47	¥ 954.56	¥ 374.88
Diluted \| (per share)	$ 45.89	¥ 318.62	¥ 951.49	¥ 373.43
Weighted average number of Class A and Class B ordinary shares outstanding:
Basic	27,263,984	27,263,984	27,428,861	27,551,463
Diluted	34,757,086	34,757,086	35,034,470	35,198,474
Class A Ordinary Shares \| American Depositary Shares
Earnings per shares:
Basic \| (per share)	$ 4.60	¥ 31.95	¥ 95.46	¥ 37.49
Diluted \| (per share)	$ 4.59	¥ 31.86	¥ 95.15	¥ 37.34

Consolidated Statements Of Cash Flows ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)
Cash flows from operating activities:
Net income	$ 1,670,115	¥ 11,595,613	¥ 32,432,246	¥ 12,253,234
Adjustments to reconcile net income to net cash generated from operating activities:
Depreciation of fixed assets and computer parts	497,108	3,451,422	2,886,254	2,223,907
Gain on disposal of fixed assets	(12,047)	(83,641)	(24,233)	(24,395)
Amortization of intangible assets and licensed copyrights	702,310	4,876,135	2,974,658	1,748,387
Deferred income tax, net	(1,953)	(13,561)	2,260,739	(693,448)
Share-based compensation	253,491	1,759,988	1,387,118	962,740
Provision for doubtful accounts	38,681	268,564	246,878	77,472
Investment income	(715,974)	(4,971,008)	(2,709,222)	(1,932,046)
Net gain from step-acquisition and settlement of pre-existing relationship	0	0	0	(75,229)
Assets impairment	60,694	421,395	116,978	95,049
Loss (income) from equity method investments	147,735	1,025,727	(3,867)	19,943
Gain on disposal of subsidiaries	(179,550)	(1,246,617)	(24,435,554)	0
Other non-cash expenses (income)	(66,739)	(463,372)	52,959	32,435
Changes in operating assets and liabilities, net of effects of acquisitions and disposals:
Restricted cash	(31,906)	(221,524)	(1,555,178)	(51,077)
Accounts receivable	(34,308)	(238,198)	(868,564)	(1,462,086)
Other assets	34,006	236,106	(1,736,825)	(1,628,737)
Amounts due from related parties	229,517	1,593,537	(795,977)	370,970
Customer advances and deposits	93,107	646,444	1,468,595	1,313,806
Accounts payable and accrued liabilities	534,509	3,711,093	7,179,338	5,028,890
Deferred revenue	31,800	220,788	210,763	(61,790)
Deferred income	2,400	16,664	19,099	104,391
Amounts due to related parties	(47,135)	(327,258)	664,917	(365,241)
Net cash generated from operating activities	3,205,861	22,258,297	19,771,122	17,937,175
Cash flows from investing activities:
Acquisition of fixed assets	(603,368)	(4,189,187)	(5,229,616)	(4,827,163)
Acquisition of computer parts	(3,730)	(25,894)	(20,634)	(4,302)
Proceeds from disposal of fixed assets	7,948	55,180	33,271	20,422
Acquisition of businesses, net of cash acquired (Note 3)	0	0	(332,679)	(328,891)
Disposal of subsidiaries and business	39,567	274,715	(3,541,228)	0
Acquisition of intangible assets	(906,593)	(6,294,473)	(2,492,855)	(1,563,746)
Capitalization of software costs	(31)	(214)	(31,351)	0
Purchases of held-to-maturity investments	(6,860,706)	(47,633,880)	(50,207,364)	(55,356,781)
Maturities of held-to-maturity investments	6,646,010	46,143,249	51,961,778	37,449,747
Purchases of available-for-sale investments	(26,262,740)	(182,342,203)	(126,155,824)	(78,033,523)
Sales and maturities of available-for-sale investments	25,035,378	173,820,615	110,652,993	81,931,252
Purchases of other long-term investments	(576,860)	(4,005,136)	(5,940,309)	(1,777,331)
Sales of other long-term investments	43,698	303,398	23,141	22,362
Cash distribution from long-term investments	705	4,892	8,233	180
Micro loan origination and disbursement	(1,140,764)	(7,920,321)	(451,578)	0
Principal payments received on micro loans	512,121	3,555,655	102,894	0
Purchases of trading investments	(1,291,707)	(8,968,318)	0	0
Maturities of trading investments	188,847	1,311,163	0	0
Net cash used in investing activities	(5,172,225)	(35,910,759)	(31,621,128)	(22,467,774)
Cash flows from financing activities:
Restricted cash (served) released as collateral for borrowings	0	0	102,400	(102,400)
Proceeds from issuance of subsidiaries' shares	95,171	660,773	3,527,945	1,846,819
Payments to acquire subsidiaries' shares from noncontrolling interests	0	0	0	(622,961)
Proceeds from short-term loans	468,453	3,252,472	100,000	92,432
Repayments of short-term loans	(279,511)	(1,940,642)	(84,850)	0
Proceeds from long-term loans	955,384	6,633,228	2,161,701	1,807,646
Repayments of long-term loans	(150,039)	(1,041,720)	(2,173,010)	(347,659)
Net proceeds from sale of financial products	1,501,587	10,425,507	0	0
Payments on financial products	(528,095)	(3,666,561)	0	0
Payment of dividends by a subsidiary to noncontrolling interests	0	0	0	(337,964)
Proceeds from issuance of notes payable	0	0	10,354,491	6,156,016
Payments of capital lease obligation	(7,563)	(52,508)	(58,837)	(72,817)
Repurchase of ordinary shares	0	0	(6,376,964)	0
Proceeds from exercise of share options	25,368	176,131	225,156	192,848
Net cash generated from financing activities	2,080,755	14,446,680	7,778,032	8,611,960
Effect of exchange rate changes on cash and cash equivalents	20,785	144,313	179,181	79,567
Net increase (decrease) in cash and cash equivalents	135,176	938,531	(3,892,793)	4,160,928
Cash and cash equivalents at beginning of the year	1,434,529	9,959,932	13,852,725	9,691,797
Cash and cash equivalents at end of the year	1,569,705	10,898,463	9,959,932	13,852,725
Supplemental disclosures:
Interests paid	159,968	1,110,657	867,039	592,759
Income taxes paid	345,976	2,402,114	2,763,119	2,798,040
Non-cash investing and financing activities:
Capital lease obligation	972	6,750	6,081	94,336
Acquisition of fixed assets included in accounts payable and accrued liabilities	130,059	903,000	1,028,171	1,131,870
Acquisition of other non-current assets included in accounts payable and accrued liabilities	5,294	36,753	44,215	39,437
Non-cash acquisitions of investments	$ 426,822	¥ 2,963,425	¥ 24,431,441	¥ 75,229

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, 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 subsidiaries' redeemable shares from noncontrolling shareholders		(622,961)				(406,285)						(216,676)
Accretion of redeemable noncontrolling interests		(52,683)						(52,683)
Dividends distribution by a subsidiary		(337,964)										(337,964)
Exercise of share-based awards (in shares) \| shares			75,863	75,863
Exercise of share-based awards		207,806				199,773						8,033
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		(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		80,267,837		¥ 15		6,402,349		74,659,355		(806,056)		12,174
Net income		11,595,613						11,632,269				(36,656)
Other comprehensive income (loss)		(975,671)								(976,910)		1,239
Accretion of redeemable noncontrolling interests	(80,357)	(557,918)						(557,918)
Exercise of share-based awards (in shares) \| shares			120,343	120,343
Exercise of share-based awards		172,747				172,747
Share-based compensation		1,747,811				1,747,691						120
Repurchase and retirement of ordinary shares \| $	0
Balances (in shares) at Dec. 31, 2016 \| shares			34,726,805	34,726,805
Balances at Dec. 31, 2016	$ 13,286,824	¥ 92,250,419	$ 2	¥ 15	$ 1,198,731	¥ 8,322,787	$ 12,348,222	¥ 85,733,706	$ (256,801)	¥ (1,782,966)	$ (3,330)	¥ (23,123)

Organization, Consolidation and Presentation of Financial Statements

12 Months Ended

Dec. 31, 2016

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, 2016, 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, 2016, the Company also effectively controls a number of variable interest entities (“VIEs”) 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, audio and video services, and mobile application distribution businesses. 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 (US$128.19 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 substantially the same terms as those described above, except that the amount of the loans extended to the respective shareholders is RMB3.20 billion (US$460.45 million) and RMB216.72 million (US$31.21 million), respectively. The term of the loan agreements will expire on June 19, 2026 and October 17, 2026, 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 substantially 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 and any other rights as shareholders of Baidu Netcom 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 substantially 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 substantially 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 substantially 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 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 and a web layout copyright license. 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.

Baidu Online entered into web layout copyright license agreements with both Beijing Perusal and BaiduPay. Each of the license agreements between Baidu Online and Beijing Perusal and between Baidu Online and BaiduPay contains substantially 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.

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 substantially the same terms, including term period, as those described above.

The equity pledges of BaiduPay 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 increases in registered capital.

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 relating to the VIEs of the Company is in compliance with existing PRC laws and regulations; and (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.

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 financial statement balances and amounts of the VIEs and their subsidiaries were included in the consolidated financial statements after the elimination of intercompany balances and transactions among VIEs and their subsidiaries within the Group:


	As of December 31,
	2015		2016		2016
	RMB		RMB		US$
	(In thousands)
Assets
Current
Cash and cash equivalents		4,723,964		3,087,230		444,654
Short-term investments		2,453,680		6,660,861		959,364
Accounts receivable, net		2,881,902		3,851,220		554,691
Others		3,413,409		3,247,152		467,687

		13,472,955		16,846,463		2,426,396
Non-current
Fixed assets, net		1,829,170		1,437,596		207,057
Long-term investments, net		2,802,774		4,615,850		664,821
Others		1,838,240		3,833,368		552,119

		6,470,184		9,886,814		1,423,997

Total		19,943,139		26,733,277		3,850,393

Third-party liabilities
Current
Accounts payable and accrued liabilities		10,680,518		12,695,344		1,828,510
Customer advances and deposits		1,367,536		1,653,538		238,159
Others		2,343,556		6,565,707		945,658

		14,391,610		20,914,589		3,012,327
Non-current		2,718,124		1,107,864		159,566

Total		17,109,734		22,022,453		3,171,893


Inter-company liabilities*
Inter-company payable to subsidiaries for technology consulting and service fees		2,702,300		2,096,020		301,890
Others		1,271,024		2,729,302		393,101

Total		3,973,324		4,825,322		694,991


	For the years ended December 31,
	2014			2015			2016			2016
	RMB			RMB			RMB			US$
	(In thousands)
Total revenues		13,166,712			20,668,198			24,602,805			3,543,541
Net loss		(352,125	)		(4,398,409	)		(463,610	)		(66,774	)
Net cash provided by operating activities		1,392,039			3,563,049			2,736,579			394,149
Net cash used in investing activities		(2,430,505	)		(7,024,700	)		(9,470,988	)		(1,364,106	)
Net cash provided by financing activities		1,778,444			5,935,317			5,097,675			734,218

*	Inter-company liabilities represent payable balances of each VIE due to its Primary Beneficiary. Amounts payable to other non-VIE subsidiaries within the Group were included in third party liabilities.

As of December 31, 2016, there was no pledge or collateralization of the VIEs’ assets other than aforementioned equity pledge agreements. The amount of the net liabilities of the VIEs was RMB114.50 million (US$16.49 million) as of December 31, 2016. 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, credit loss allowance for micro loan receivables, fair values of options to purchase the Company’s or its subsidiaries’ ordinary shares, fair values of certain debt and equity investments, amortization and net realizable value 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, redeemable noncontrolling interests 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 RMB6.9430 per US$1.00 on December 30, 2016, the last business day in fiscal year 2016, 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, 2016

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.

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, money market funds investment, investments in interest bearing demand deposit accounts, time deposits, and highly liquid investments 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, and the cash balances deposited at certain banks as online payment service deposits.

Accounts Receivable, net of allowance

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, net of allowance

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. The balances are included in “Other current assets, net” on the consolidated balance sheets. As of December 31, 2015 and 2016, no allowance for doubtful accounts was provided for the receivables from online payment agencies.

Loan and Interest Receivables, net of allowance

Loan and interest receivables consist primarily of micro loans to individual borrowers. Such amounts are recorded at the principal net of allowance for credit losses relating to micro loans, and include accrued interest receivable as of the balance sheet date. The loan periods granted by the Company to the borrowers related to the micro loans generally range from one month to thirty-six months. The cash flows related to micro loans are included within the cash flows from investing activities category in the consolidated statement of cash flows.

Allowance for credit losses relating to micro loans represent the Company’s best estimate of the losses inherent in the outstanding portfolio of loans. Judgment is required to determine the allowance amounts and whether such amounts are adequate to cover potential credit losses, and periodic reviews are performed to ensure such amounts continue to reflect the best estimate of the losses inherent in the outstanding portfolio of debts. The Company considers many factors in assessing the collectability of the loan receivables including, but not limited to, the age of the amounts due, the borrower’s payment history, creditworthiness, financial conditions of the customers, purposes and terms of the loans, and the economic conditions to determine the allowance of credit loss.

Investments

Short-term investments

All highly liquid investments with original maturities of greater than three months, but less than twelve months, are classified as short-term investments. Investments that are expected to be realized in cash during the next twelve 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.

Transfers of Financial Assets

The Company accounts for transfers of financial assets in accordance with ASC Topic 860 (“ASC 860”), Transfers and Servicing. For a transfer of financial assets to be considered as a sale, the assets would be removed from the Company’s consolidated balance sheets. If the conditions for sale required by ASC 860 are not met, the transfer is considered to be a secured borrowing, the assets remain on the consolidated balance sheets and the sale proceeds are recognized as the Company’s liability.

Pursuant to ASC 860, the transactions of Baidu Wealth Management do not constitute a sale of the underlying securities for accounting purposes. The Company accounts these transactions as secured borrowings included in “Accounts payable and accrued liabilities” on the consolidated balance sheets, and assets pledged are accounted for as trading securities included in short term investments on the consolidated balance sheets. The cash flows related to purchases and maturities of trading securities investments are included within the cash flows from investing activities category, and the proceeds and payments related to the sale of financial products are included within the cash flow from financing activities in the consolidated statement of cash flows.

Fair Value Measurements of Financial Instruments

Financial instruments are in the form of cash and cash equivalents, restricted cash, short-term investments, accounts receivable, loan and interest receivables, 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 nil, RMB32.73 million and RMB4.02 million (US$579.26 thousand) for the years ended December 31, 2014, 2015 and 2016, 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 RMB28.24 million, RMB13.24 million and RMB6.74 million (US$970.52 thousand) for the years ended December 31, 2014, 2015 and 2016, respectively. The unamortized amount of capitalized internal use software development costs was RMB32.73 million and RMB30.01 million (US$4.32 million) as of December 31, 2015 and 2016, 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, 2014, 2015 and 2016 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, 2016, the Company had three reporting units, representing Search Services, Transaction Services and online video business (“iQiyi”).

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 350-20. 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 reporting unit. Based on the requirements of ASC 350-20, the Company evaluated all relevant factors including, but not limited to, macroeconomic conditions, industry and market conditions, financial performance, and the share price of the Company. The Company 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 units, and further impairment testing on goodwill was unnecessary as of December 31, 2016.

The Company elected to assess goodwill for impairment using the two-step process for Transaction Services and iQiyi reporting units. Significant management judgment is involved in determining these estimates and assumptions, and actual results may differ from those used in valuations. Changes in these estimates and assumptions could materially affect the determination of fair value for each reporting unit which could trigger future impairment. The judgment in estimating the fair value of reporting units includes forecasts of future cash flows, which are based on our best estimate of future revenue and operating expenses growth rates, future capital expenditure and working capital level, as well as discount rate determined by Weighted Average Cost of Capital approach and the selection of comparable companies operating in similar businesses. The Company also reviewed marketplace data to assess the reasonableness of assumptions such as discount rate, operating margins, and working capital level. The fair value of Transaction Services and iQiyi exceeded their carrying amounts, and therefore goodwill related to these reporting units were 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 the related land use right contracts. All other intangible assets with finite lives except for the sublicensing rights obtained from barter transactions and certain licensed copyrights 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		– 4.1 years
Trademarks		– 10.0 years
User list		– 3.5 years
Licensed copyrights of video contents		– 3.2 years
Others		– 5.9 years

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

Impairment of Long-Lived Assets Other Than Goodwill

The Company evaluates long-lived assets, such as fixed assets and purchased or internally developed intangible assets with finite lives, for impairment whenever events or changes in circumstances indicate the carrying value of an asset may not be recoverable in accordance with ASC topic 360 (“ASC 360”), Property, Plant and Equipment. When such events occur, the Company assesses the recoverability of the asset group based on the undiscounted future cash flow the asset group is expected to generate and recognizes an impairment loss when estimated undiscounted future cash flow expected to result from the use of the asset group plus net proceeds expected from disposition of the asset group, if any, is less than the carrying value of the asset group. If the Company identifies an impairment, the Company reduces the carrying amount of the asset 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 in accordance with ASC topic 605 (“ASC 605”), Revenue Recognition. Revenue is recognized when the following four revenue recognition criteria are met: (i) persuasive evidence of an arrangement exists, (ii) delivery has occurred or services have been provided, (iii) the selling price is fixed or determinable, and (iv) collectability is reasonably assured.

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. Customers pay 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 all of the revenue recognition criteria set forth in ASC 605 are met, which is generally when a user clicks on one of the customer-sponsored website links.

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 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

The Company provides certain services as an agent by offering goods and services provided by third-party partners. The revenues from such services are presented on a net basis as the Company is not the primary obligor in the arrangement in accordance with ASC subtopic 605-45 (“ASC 605-45”), Revenue Recognition: Principal Agent Consideration. The Company recognizes revenue share for provision of online promotional services based on a negotiated amount or a fixed rate representing the amount billed to registered users less the amount paid to third-party partners, when all the revenue recognition criteria set forth in ASC 605 are met.

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 605-45. 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.

Services provided by Baidu Deliveries

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.

Subscription services

The Company provides subscription services which requires the Company to stand ready to provide registered users with access to online documents sharing platform, personal cloud computing service and premium content provided by iQiyi. Access to these services are available to subscribers throughout the subscription period, and revenue is recognized ratably as services are provided over the subscription period.

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 the 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 and RMB423.80 million (US$61.04 million) and related costs of RMB277.82 million and RMB369.24 million (US$53.18 million) for the years ended December 31, 2015 and 2016, respectively. The barter sublicensing revenues and the related cost of barter sublicensing revenues were insignificant for the year ended December 31, 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 is generally nil. 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 as each service 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 is recorded as deferred revenue, 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 Baidu Deliveries, 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 reductions of the 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.

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, 2014, 2015 and 2016 were RMB3.60 billion, RMB4.64 billion and RMB4.72 billion (US$679.60 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, 2014, 2015 and 2016 were RMB4.93 billion, RMB9.80 billion and RMB7.74 billion (US$1.12 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, 2014, 2015 and 2016, the amounts of unrecognized tax benefits as well as interest and penalties associated with uncertainty in income taxes were insignificant.

The Company early adopted ASU No. 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes, which required that all deferred tax liabilities and assets be classified as noncurrent in the consolidated balance sheet since the fourth quarter of 2015 on a retrospective basis.

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 replacement award, 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 the 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 loans receivables. As of December 31, 2016, the Company has RMB90.16 billion (US$12.99 billion) in cash and cash equivalents, restricted cash, and short-term investments, 90.22% and 9.78% 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, and short-term investments held at China Merchants Bank, Bank of China and China Construction Bank exceeded 10%, representing 33.79%, 19.53% and 16.40% of the Company’s total cash and cash equivalents, restricted cash, and short-term investments as of December 31, 2016, 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, 2016 and 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 7.18% in 2016. 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 Pronouncements

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 currently anticipates adopting the new standard effective January 1, 2018, using the modified retrospective method. The cumulative effect of initially applying the guidance will be recognized at the date of initial application. The Company is still in the process of completing a detailed analysis of the impact this guidance will have on its consolidated financial statements and related disclosures.

In January 2016, the FASB issued ASU No. 2016-01 (“ASU 2016-01”), Financial Instruments. ASU 2016-01 requires equity investments (except those accounted for under the equity method of accounting or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income. An entity may choose to measure equity investments that do not have readily determinable fair values at cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer. ASU 2016-01 also simplifies the impairment assessment of equity investments without readily determinable fair values by requiring a qualitative assessment to identify impairment. When a qualitative assessment indicates that impairment exists, an entity is required to measure the investment at fair value. For public business entities, the amendments are effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the impact of adopting this standard on its consolidated financial statements

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 business entities 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.

In June 2016, the FASB issued ASU No. 2016-13 (“ASU 2016-13”), Financial Instruments – Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments. ASU 2016-13 changes the impairment model for most financial assets and certain other instruments. The standard will replace “incurred loss” approach with an “expected loss” model for instruments measured at amortized cost. For available-for-sale debt securities, entities will be required to record allowances rather than reduce the carrying amount, as they do today under the other-than-temporary impairment model. The standard is effective for public business entities for annual periods beginning after December 15, 2019, and interim periods therein. Early adoption is permitted. The Company is currently evaluating the impact of adopting this standard on its consolidated financial statements

In November 2016, the FASB issued Accounting Standards Update No. 2016-18 (“ASU 2016-18”), Statement of Cash Flows (Topic 230): Restricted Cash. ASU 2016-18 requires companies to include amounts generally described as restricted cash and restricted cash equivalents in cash and cash equivalents when reconciling beginning-of-period and end-of-period total amounts shown on the statement of cash flows. This standard is effective for public business entities in the first quarter of 2018. Early adoption is permitted. The Company is currently evaluating the effect that this guidance will have on our consolidated financial statements and related disclosures.

In January 2017, the FASB issued Accounting Standards Update No. 2017-04(“ASU 2017-04”), Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. ASU 2017-04 eliminates the requirement to calculate the implied fair value of goodwill to measure a goodwill impairment charge. Instead, entities will record an impairment charge based on the excess of a reporting unit’s carrying amount over its fair value. This standard is effective for public business entities in the first quarter of 2020. Early adoption is permitted. The Company is currently evaluating the effect that this guidance will have on our consolidated financial statements and related disclosures.

Business Combinations

12 Months Ended

Dec. 31, 2016

Business Combinations [Abstract]

Business Combinations

3. BUSINESS COMBINATIONS

Business Combinations in 2016:

No business combinations occurred during the year ended December 31, 2016. .

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. 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, both individually and in 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.

- 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
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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=65885119&loc=d3e1490-128463

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4845-128472

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
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-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e7000-128479

Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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+ Details

Investments

12 Months Ended

Dec. 31, 2016

Investments, Debt and Equity Securities [Abstract]

Investments

4. INVESTMENTS

Short-term Investments

As of December 31, 2016, all of the short-term held-to-maturity investments were time deposits in commercial banks with maturities of less than one year. The short-term available-for-sale investments are debt securities with maturities of less than one year purchased from commercial banks and other financial institutions, and equity securities of a publicly listed company. The short-term trading investments are debt securities the Company intends to trade within one year.

During the years ended December 31, 2014, 2015 and 2016, the Company recorded interest income from its short-term investments of RMB1.81 billion, RMB2.20 billion and RMB2.32 billion (US$334.78 million) in the consolidated statements of comprehensive income, respectively.

Long-term Investments

Cost method investments

The carrying amount of cost method investments was RMB7.30 billion and RMB12.94 billion (US$1.86 billion) as of December 31, 2015 and 2016, respectively. 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 the ordinary shares of the investees. In addition, the preferred shares do not have mandatory redemption features nor readily determinable fair values. As a result, these investments in preferred shares are accounted for under the cost method.

In 2016, the Company exchanged its equity shares of Uber (Cayman), Ltd. (“Uber China”), with Xiaoju Kuaizhi, Inc. (“Didi”), a China based ridesharing company,upon the merger of the two companies. The Company recognized a total gain of RMB1.99 billion (US$287.02 million) in “Other income,net”, and the retained investment in Didi was accounted for as a cost method investment.

Equity method investments

Equity Investment in Ctrip.com International, Ltd. (“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 Cayman Islands Limited (“Qunar”) in exchange for 11,488,381 newly-issued ordinary shares of Ctrip. The Company recognized a total gain of RMB24.42 billion from the Ctrip transaction in “Other income, net” in the consolidated statements of comprehensive income for the year ended December 31, 2015. In 2016, further shares were acquired by the Company, and as of December 31, 2016 the Company held 20.49% of Ctrip’s outstanding shares. 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 following tables set forth the summarized financial information of Ctrip:


	As of September 30,*
	2015		2016		2016
	RMB		RMB		US$
	(In thousands)
Current assets		25,750,458		52,222,057		7,521,541
Non-current assets		23,500,517		83,336,195		12,002,909
Current liabilities		18,873,779		33,173,779		4,778,018
Non-current liabilities		17,492,002		31,127,826		4,483,339
Noncontrolling interests		1,063,306		3,678,212		529,773


	For the twelve months ended September 30,*
	2014		2015			2016			2016
	RMB		RMB			RMB			US$
	(In thousands)
Total revenues		7,280,123		10,484,967			17,641,715			2,540,935
Gross profit		4,962,670		7,072,995			12,668,586			1,824,656
Income (loss) from operations		433,052		(115,056	)		(1,680,672	)		(242,067	)
Net income		625,520		2,052,526			(2,176,932	)		(313,543	)
Net income attributable to the investees		728,644		2,207,503			(2,000,291	)		(288,102	)

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

During the year ended December 31, 2016, the Company derecognized a group of assets sold to a third party and deconsolidated several subsidiaries due to the loss of a controlling equity interest in the subsidiary or substantive participating rights granted to other minority shareholders of the subsidiaries. An aggregate gain of RMB1.42 billion (US$204.32 million) was recognized in “Other income, net” during the year ended December 31, 2016 accordingly. The Company’s retained interest in these subsidiaries were accounted for as equity method investments. Fair values of investments retained were estimated by using the income approach or market approach. Inputs used in these methodologies primarily included future cash flows, discount rate, and the selection of comparable companies operating in similar businesses. The transactions with these equity investees are aggregately disclosed in Note 19.

As of December 31, 2015 and 2016, the Company held 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 RMB28.54 billion and RMB32.26 billion (US$4.65 billion) as of December 31, 2015 and 2016, 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 RMB93.42 million, RMB116.98 million and RMB245.33 million (US$35.33 million) for the years ended December 31, 2014, 2015 and 2016, 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 two years.


	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
	RMB		RMB		RMB			RMB		RMB			RMB
	(In thousands)
Short-term investments
Held-to-maturity investments
Fixed-rate investments		36,942,840		197,848		(6,592	)							37,134,096
Available-for-sale investments
Fixed-rate debt investments		6,872,077							86,322					6,958,399
Adjustable-rate debt investments		13,137,500							187,885					13,325,385
Equity investments		600,543							142,075					742,618
Long-term investments:
Held-to-maturity investments
Fixed-rate investments		1,838,953				(32,507	)							1,806,446
Available-for-sale investments
Equity investments		322,269									(45,304	)		276,965


	As of December 31, 2016
	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		41,802,170		70,018		(3,547	)							41,868,641		6,030,339
Available-for-sale investments
Fixed-rate debt investments		14,352,711							31,197		(6,052	)		14,377,856		2,070,842
Adjustable-rate debt investments		14,673,620							313,196					14,986,816		2,158,550
Equity investments		32,899									(4,112	)		28,787		4,146
Trading securities		7,685,697							61,739					7,747,436		1,115,863
Long-term investments:
Available-for-sale investments
Equity investments		527,596									(31,084	)		496,512		71,513

Accounts Receivable

12 Months Ended

Dec. 31, 2016

Receivables [Abstract]

Accounts Receivable

5. ACCOUNTS RECEIVABLE


	As of December 31,
	2015			2016			2016
	RMB			RMB			US$
	(In thousands)
Accounts receivable		4,116,549			4,286,725			617,417
Allowance for doubtful accounts		(189,563	)		(177,401	)		(25,551	)

		3,926,986			4,109,324			591,866

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


	2014		2015			2016			2016
	RMB		RMB			RMB			US$
	(In thousands)
Balance as of January 1		43,814		93,877			189,563			27,303
Amounts charged to expenses		50,063		115,261			39,568			5,699
Amounts written off		—		(19,575	)		(51,730	)		(7,451	)

Balance as of December 31		93,877		189,563			177,401			25,551

- Definition

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

+ References + Details

Other Current Assets

12 Months Ended

Dec. 31, 2016

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

Other Current Assets

6. OTHER CURRENT ASSETS


	As of December 31,
	2015		2016		2016
	RMB		RMB		US$
	(In thousands)
Prepaid expenses		339,264		389,182		56,054
Advances to suppliers		1,953,717		922,621		132,885
Tax prepayments		3,074		52,500		7,562
Receivables from online payment agencies		318,528		409,912		59,040
Deposits		380,152		238,559		34,360
Purchased copyrights		432,730		593,301		85,453
Others		686,375		738,441		106,356

		4,113,840		3,344,516		481,710

Fixed Assets

12 Months Ended

Dec. 31, 2016

Property, Plant and Equipment [Abstract]

Fixed Assets

7. FIXED ASSETS


	As of December 31,
	2015			2016			2016
	RMB			RMB			US$
	(In thousands)
Computer equipment		12,520,942			15,192,502			2,188,175
Office building		3,094,551			3,247,212			467,696
Office building related facility, machinery and equipment		1,593,090			1,772,428			255,283
Vehicles		31,450			45,267			6,520
Office equipment		433,144			546,442			78,704
Leasehold improvements		302,304			315,745			45,477
Construction in progress		682,314			755,037			108,747

		18,657,795			21,874,633			3,150,602
Accumulated depreciation		(8,030,668	)		(10,580,285	)		(1,523,878	)

		10,627,127			11,294,348			1,626,724

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 RMB224.71million and RMB174.63million, respectively, as of December 31, 2015 and RMB220.78 million (US$31.80 million) and RMB209.73 million (US$30.21 million), respectively, as of December 31, 2016. Future minimum lease payments of RMB7.44 million are payable in the amounts of RMB7.10 million, RMB0.34 million, nil, nil and nil in 2017, 2018, 2019, 2020, and 2021, respectively.

Depreciation expense of the fixed assets, including assets under capital leases, was RMB2.19 billion, RMB2.87 billion and RMB3.43 billion (US$493.90 million) for the years ended December 31, 2014, 2015 and 2016, respectively. The Company recognized impairment loss on fixed assets of nil, nil and nil for the years ended December 31, 2014, 2015 and 2016, respectively.

Goodwill and Intangible Assets

12 Months Ended

Dec. 31, 2016

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

8. GOODWILL AND INTANGIBLE ASSETS

Goodwill

As of December 31, 2014, the Company had three reporting units, consisting of Qunar, 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 Search Services, Qunar, iQiyi, and 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 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 and 2016.

The changes in carrying amount of goodwill for each reporting unit before June 30, 2015 were as follow:


	Baidu		Qunar		iQiyi			Total
	RMB		RMB		RMB			RMB
	(In thousands)
Balance at December 31, 2013		11,283,149		2,293,007		3,288,194			16,864,350
Goodwill acquired		566,628		—		(12,087	)		554,541
Foreign currency translation adjustment		4		—		—			4

Balance at December 31, 2014		11,849,781		2,293,007		3,276,107			17,418,895

Goodwill acquired		269,679		—		—			269,679
Balance before reorganization at June 30, 2015		12,119,460		2,293,007		3,276,107			17,688,574

The changes in carrying amount of goodwill for each reporting unit after June 30, 2015 were as follow:


	Search Services			Transaction Services excluding Qunar			Qunar			iQiyi		Total
	RMB			RMB			RMB			RMB		RMB
	(In thousands)
Balance after reorganization at June 30, 2015		10,822,664			1,296,796			2,293,007			3,276,107		17,688,574
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

Goodwill disposed		(37,781	)		(15,706	)		—			—		(53,487	)
Foreign currency translation adjustment		10			—			—			—		10

Balance at December 31, 2016		10,784,899			1,281,090			—			3,276,107		15,342,096

Balance at December 31, 2016, in US$		1,553,348			184,515			—			471,858		2,209,721

Intangible Assets

Finite-lived intangible assets


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

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


	As of December 31, 2016
	Gross carrying value		Accumulated amortization			Net carrying value		Net carrying value
	RMB		RMB			RMB		US$
	(In thousands)
Land use right		464,165		(53,711	)		410,454		59,119
Customer relationships		463,061		(462,239	)		822		118
Software		536,085		(416,268	)		119,817		17,257
Trademarks		596,332		(205,098	)		391,234		56,350
User list		698,960		(657,288	)		41,672		6,002
Licensed copyrights of video contents		5,608,338		(2,993,166	)		2,615,172		376,663
Others		730,508		(451,965	)		278,543		40,119

		9,097,449		(5,239,735	)		3,857,714		555,628

The Company recognized impairment loss on intangible assets of RMB1.63 million, nil and RMB0.82 million (US$118.38 thousand) for the years ended December 31, 2014, 2015 and 2016, respectively. Amortization expense of intangible assets for the years ended December 31, 2014, 2015 and 2016 was RMB1.59 billion, RMB2.50 billion and RMB4.66 billion (US$670.56 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,
2017		1,294,079		186,386
2018		918,017		132,222
2019		467,234		67,296
2020		329,390		47,442
2021		204,624		29,472

Indefinite-lived intangible assets


	As of December 31,
	2015		2016		2016
	RMB		RMB		US$
	(In thousands)
Domain names		9,360		9,360		1,348
Trademarks		4,206		5,153		742

		13,566		14,513		2,090

- 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, 2016

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities

9. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES


	As of December 31,
	2015		2016		2016
	RMB		RMB		US$
	(In thousands)
Accrued payroll and welfare		1,629,794		1,444,600		208,066
Tax payable		334,058		793,476		114,284
Interest payable		127,799		101,656		14,642
Users’ and distributors’ deposits		888,098		659,858		95,039
Purchase of fixed assets and spare parts		1,495,958		1,208,378		174,043
Traffic acquisition costs		1,852,949		1,968,206		283,481
Bandwidth costs		1,080,657		1,353,090		194,885
Content acquisition costs		1,821,217		3,360,291		483,983
Funds collected on behalf of service providers		1,640,460		1,606,328		231,359
Payable to merchants		801,282		468,637		67,498
Secured borrowings		—		6,758,946		973,491
Accrued other operating expenses		5,112,984		6,482,215		933,633
Others		1,054,936		2,448,405		352,643

		17,840,192		28,654,086		4,127,047

Loans Payable	12 Months Ended
Loans Payable	Dec. 31, 2016
Debt Disclosure [Abstract]
Loans Payable	10. LOANS PAYABLE *Short-term Loans* 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$14.40 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$1.43 million) with a fixed interest rate of 4.60%. In November and December 2015, the remaining of RMB90.10 million (US$12.98 million) was drawn down with a fixed interest rate of 4.35%. The loan was fully repaid when it became due before December 31, 2016. On July 11, 2016, the Company entered into a banking facility agreement with China Merchants Bank (Beijing Branch), pursuant to which the Company is entitled to borrow an unsecured RMB denominated loan of RMB200.00 million (US$28.81 million) for one year with a fixed annual interest rate at benchmark one-year lending rate published by People’s Bank of China. This facility is reserved for the consumer credit business. On July 19, 2016, the Company drew down RMB50.00 million (US$7.20 million) with a fixed interest rate of 4.35%. On August 8, 2016, additional RMB80.00 million (US$11.52 million) was drawn down with a fixed interest rate of 4.35%. On July 11, 2016, the Company entered into a banking facility agreement with China Citic Bank (Chongqing Branch), pursuant to which the Company is entitled to borrow an unsecured RMB denominated loan of RMB150.00 million (US$21.60 million) for one year with interest rate based on Loan Prime Rate (“LPR”) plus 48.50 basis points. This facility is reserved for the consumer credit business. On September 23, 2016, the Company drew down RMB150 million (US$21.60 million) with an interest rate of 4.78% under the facility commitment. On August 12, 2016, the Company entered into a banking facility agreement with China Citic Bank (Chongqing Branch), pursuant to which the Company is entitled to borrow an unsecured RMB denominated loan of RMB150.00 million (US$21.60 million) for one year with interest rate based on LPR plus 26.75 basis points. This facility is reserved for the consumer credit business. On August 16, 2016, the Company drew down RMB150.00 million (US$21.60 million) with an interest rate of 4.56% under the facility commitment. On January 22, 2016, iQiyi entered into a banking facility agreement with China Merchants Bank (Beijing Branch), pursuant to which iQiyi is entitled to borrow a RMB denominated loan of RMB200.00 million (US$28.81 million) for one year with a fixed annual interest rate at 95% of benchmark one-year lending rate published by the People’s Bank of China. The loan is intended for general working capital purposes. On January 29, 2016, iQiyi drew down RMB53.70 million (US$7.73 million) with a fixed interest rate of 4.13%. On February 26, 2016, iQiyi drew down RMB20.50 million (US$2.95 million) with a fixed interest rate of 4.13%. On December 14, 2016, additional RMB25.80 million (US$3.72 million) was drawn down with a fixed interest rate of 4.13%. On November 17, 2016, the Company entered into a loan agreement with International Finance Corporation, pursuant to which the Company is entitled to borrowed an unsecured RMB denominated loans of RMB500.00 million (US$72.01 million) with a term of one year, and to be used for the consumer credit business exclusively. On December 9, 2016, the Company drew down RMB500.00 million (US$72.01 million) with a fixed interest rate of 4.92%. On December 19, 2016, the Company entered into a loan agreement with China Merchants Bank (Shanghai Branch), pursuant to which the Company is entitled to borrowed an unsecured RMB denominated loans of RMB85.00 million (US$12.24 million) with a term of one year. Pursuant to the agreement the loan shall be used by Company for the consumer credit business exclusively. On December 19, 2016, the Company drew down RMB85.00 million (US$12.24 million) with a fixed interest rate of 4.18%. *Long-term Loans* On December 9, 2014, the Company entered into two loan agreements with Bank of China (Los Angeles Branch), pursuant to which the Company borrowed two unsecured US$ denominated loans of RMB1.04 billion (US$150.00 million) with a term of two years and RMB1.04 billion (US$150.00 million) with a term of three years. Both loans are intended for the general working capital of the Company and have a floating interest rate. In connection with the loan agreements, the Company entered into two interest swap agreements, pursuant to which the loans will be settled with a fixed annual interest rate of 2.31% and 2.45%, respectively, during the respective term of the loans. On December 9, 2016, the loan with a term of two years was fully repaid when it became due. The remaining balance of the loan with a term of three years was classified to “Long-term loans, current portion” as current liability. On July 17, 2015, the Company entered into a loan agreement with Sumitomo Mitsui Banking Corporation, pursuant to which the Company is entitled to borrow an unsecured US$ denominated loan of RMB1.04 billion (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 RMB1.04 billion (US$150.00 million) with a term of two years under the facility commitment. In connection with the loan agreement, the Company entered into an interest swap agreement, pursuant to which the loan will be settled with a fixed annual interest rate of 1.41% during the term of the loan. Amount repayable within twelve months was classified to “Long-term loans, current portion” as current liability. On August 25, 2015, the Company entered into a loan agreement with HSBC, pursuant to which the Company is entitled to borrow an unsecured US$ denominated loan of RMB1.39 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 RMB1.39 billion (US$200.00 million) with a term of two years under the facility commitment. The amount repayable within twelve months was classified to “Long-term loans, current portion” as current liability. On June 8, 2016, the Company entered into a five-year revolving syndicated loan agreement with a group of 21 arrangers, pursuant to which the Company is entitled to borrow an unsecured US$ denominated floating rate loan of RMB6.94 billion (US$1.00 billion) with a term of five years and to borrow an unsecured US$ denominated revolving loan of RMB6.94 billion (US$1.00 billion) for five years. The facility is intended for the general working capital of the Company. On June 22, 2016, the Company drew down RMB3.46 billion (US$500.00 million) under the facility commitment. On November 25, 2016, the Company drew down an additional RMB1.74 billion (US$250.00 million) under the facility commitment. On November 26, 2016, an additional RMB1.74 billion (US$250.00 million) was drawn down under the facility commitment. In connection with the facility agreements, the Company entered into three interest rate swap agreements, pursuant to which the loans will be settled with a fixed annual interest rate of 2.11%, 2.10% and 2.78% respectively, during the respective term of the loans. The interest rate swap agreements met the definition of a derivative in accordance with ASC 815. The fair value of the derivatives related to the interest rate swap agreements were insignificant for the years ended December 31, 2014, 2015 and 2016.

Notes Payable

12 Months Ended

Dec. 31, 2016

Debt Disclosure [Abstract]

Notes Payable

11. NOTES PAYABLE

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 publicly sold 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 publicly sold 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 publicly sold 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 RMB6.19 billion, RMB7.75 billion and nil for the years ended December 31, 2014, 2015 and 2016, 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, 2016, 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 RMB 74.36 million (US$ 10.71 million). The issuance costs of RMB 149.59 million (US$ 21.55 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, 2015 and 2016 were as follows:


	As of December 31,
	2015			2016			2016
	RMB			RMB			US$
	(In thousands)
Principal amount		30,869,300			32,987,800			4,751,231
Unamortized discount and debt issuance costs		(167,184	)		(136,008	)		(19,589	)

		30,702,116			32,851,792			4,731,642

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,
2017		8,678,750		1,250,000
2018		6,943,000		1,000,000
2019		6,943,000		1,000,000
2020		5,207,250		750,000
2021		6,943,000		1,000,000
Thereafter		8,678,750		1,250,000

Income Taxes

12 Months Ended

Dec. 31, 2016

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 equal to JPY100 million or less will be taxed at a tax rate of 15% on the 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 is subject to relevant governmental authorities’ assessment annually based on self-assessment supporting documents filed with the tax authorities each year.

Baidu Online enjoyed a reduced tax rate of 10% as a qualified KSE in 2014 and 2015. Baidu China also enjoyed a reduced tax rate of 10% as qualified KSE in 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 2017, 2018 or 2019. An entity must file required supporting documents with the tax authorities before using the preferential rates. Whether the entity is entitled to enjoy preferential rate as a KSE is subject to relevant governmental authorities’ assessment each year. An entity could re-apply for the HNTE 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, 2016, the Company has not accrued for PRC tax on such basis. The Company will continue to monitor its tax status.

Income (loss) before income taxes consists of:


	For the years ended December 31,
	2014			2015		2016			2016
	RMB			RMB		RMB			US$
	(In thousands)
PRC		17,783,174			16,877,599		18,193,808			2,620,453
Non-PRC		(3,298,768	)		21,029,024		(3,684,601	)		(530,693	)

		14,484,406			37,906,623		14,509,207			2,089,760

Except for the investment related gain recognized, 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,
	2014			2015		2016			2016
	RMB			RMB		RMB			US$
	(In thousands)
Current income tax		2,942,173			3,213,638		3,461,853			498,612
Income tax refund due to reduced tax rate		(17,553	)		—		(534,698	)		(77,013	)
Adjustments of deferred tax assets due to change in tax rates		28,146			79,947		(12,085	)		(1,741	)
Deferred income tax (benefit) expense		(721,594	)		2,180,792		(1,476	)		(213	)

		2,231,172			5,474,377		2,913,594			419,645

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,
	2014			2015			2016			2016
	RMB			RMB			RMB			US$
	(In thousands, except for per share data)
Expected taxation at PRC statutory tax rate		3,587,693			9,476,656			3,627,302			522,441
Effect of differing tax rates in different jurisdictions		676,663			(5,253,700	)		735,566			105,944
Non-taxable income		(12,504	)		(65,411	)		(73,226	)		(10,547	)
Non-deductible expenses		123,245			165,264			114,534			16,496
Research and development super-deduction		(538,305	)		(767,858	)		(725,800	)		(104,537	)
Effect of PRC preferential tax rates and tax holiday		(1,897,184	)		(1,547,392	)		(1,851,421	)		(266,660	)
Effect of tax rate changes on deferred taxes		28,146			79,947			(12,085	)		(1,741	)
Over-accrued EIT for previous years		(153,121	)		(248,673	)		(519,631	)		(74,842	)
PRC withholding tax		—			2,470,733			282,838			40,737
Addition to valuation allowance		416,539			1,164,811			1,335,517			192,354

Taxation for the year		2,231,172			5,474,377			2,913,594			419,645

Effective tax rate		15.41	%		14.44	%		20.08	%		20.08	%
Effect of preferential tax rates inside the PRC on basic earnings per Class A and Class B ordinary share		53.61			44.31			53.41			7.69

The tax effects of temporary differences that gave rise to the deferred tax balances at December 31, 2015 and 2016 are as follows:


	As of December 31,
	2015			2016			2016
	RMB			RMB			US$
	(In thousands)
Deferred tax assets:
Provision for doubtful receivables		120,612			137,901			19,862
Accrued expenses, payroll and others		1,745,810			2,715,136			391,061
Fixed assets depreciation		19,659			26,421			3,805
Net operating loss carry-forward		1,320,496			1,727,031			248,744
Less: valuation allowance		(2,198,403	)		(3,506,259	)		(505,006	)

Deferred tax assets, net		1,008,174			1,100,230			158,466


	As of December 31,
	2015		2016		2016
	RMB		RMB		US$
	(In thousands)
Deferred tax liabilities:
Long-lived assets arising from acquisitions		359,531		248,251		35,756
Withholding tax on PRC subsidiaries’ undistributed earnings		592,719		632,859		91,151
Withholding tax on capital gains derived from PRC		2,489,040		2,708,125		390,050

		3,441,290		3,589,235		516,957

As of December 31, 2016, the Company had net losses of approximately RMB16.50 billion (US$2.38 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, 2015 and 2016, 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 2012 through 2016 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, 2015 and 2016 on the basis of its intent to permanently reinvest foreign subsidiaries’ earnings. As of December 31 2016, the total amount of undistributed earnings from the PRC subsidiaries for which no withholding tax has been accrued was RMB89.52 billion (US$12.89 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, 2016
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 RMB1.64 billion, RMB2.23 billion and RMB2.29 billion (US$329.61 million) for the years ended December 31, 2014, 2015 and 2016, respectively.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2016

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 RMB 1.23 billion (US$177.16 million) as of December 31, 2016. All of the commitments relating to the network infrastructure are to be fulfilled in 2021 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 RMB525.31 million, RMB647.09 million and RMB494.37 million (US$71.20 million) for the years ended December 31, 2014, 2015 and 2016, respectively. Total operating lease expense for Internet Data Centre (“IDC”) facilities was RMB2.85 billion, RMB3.72 billion and RMB4.72 billion (US$679.82 million) for the years ended December 31, 2014, 2015 and 2016 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, 2016:


	RMB		US$
	(In thousands)
2017		3,018,986		434,824
2018		1,390,004		200,202
2019		839,240		120,876
2020		569,100		81,967
2021		176,348		25,399
Thereafter		30,117		4,338

		6,023,795		867,606

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, 2016:


	RMB		US$
	(In thousands)
2017		5,990,656		862,835
2018		1,489,234		214,495
2019		200,348		28,856
2020		196,718		28,333
2021		164,425		23,682
Thereafter		979,291		141,047

		9,020,672		1,299,248

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, 2015 and 2016.

Litigation

The Group was involved in certain cases pending in various PRC and U.S. courts and arbitration as of December 31, 2016. 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, 2016

Temporary Equity Disclosure [Abstract]

Redeemable Noncontrolling Interests

15. REDEEMABLE NONCONTROLLING INTERESTS


	2014		2015		2016
	RMB		RMB		RMB		US$
	(In thousands)
Balance as of January 1		—		1,894,502		3,947,879		568,613
Other comprehensive income		—		142,071		325,408		46,869
Issuance of subsidiary shares		1,841,819		1,582,126		660,771		95,170
Accretion of redeemable noncontrolling interests		52,683		329,180		557,918		80,357

Balance as of December 31		1,894,502		3,947,879		5,491,976		791,009

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 to certain shareholders for a total consideration of US$250.00 million. On May 31, 2016, Xiaodu issued an additional 42,105,264 preferred shares to certain other shareholders for a total consideration of US$100.00 million. The consideration has been fully paid by shareholders at September 30, 2016. 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 changes in accretion to 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, 2016

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 45,000, nil and 91,667 in the years ended December 31, 2014, 2015 and 2016, respectively.

As of December 31, 2016, there were 27,325,551 and 7,401,254 Class A and Class B ordinary shares outstanding, respectively. As of December 31, 2015 and 2016, 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 29, 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 and 0 Class A ordinary shares from the open market with an aggregate purchase price of US$990.16 million and nil during the years ended December 31, 2015 and 2016. 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,
	2015		2016		2016
	RMB		RMB		US$
	(In thousands)
PRC statutory reserve funds		417,911		441,391		63,574
Unreserved retained earnings		74,241,444		85,292,315		12,284,648

Total retained earnings		74,659,355		85,733,706		12,348,222

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 RMB10.58 billion and RMB13.70 billion (US$1.97 billion) as of December 31, 2015 and 2016, 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, 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	)

Other comprehensive income (loss) before reclassification		(589,870	)		480,102			(109,768	)
Amounts reclassified from accumulated other comprehensive income		—			(540,495	)		(540,495	)

Net current-period other comprehensive loss		(589,870	)		(60,393	)		(650,263	)
Other comprehensive income attribute to noncontrolling interests and redeemable noncontrolling interests		(326,640	)		(7	)		(326,647	)

Balance at December 31, 2016		(2,022,330	)		239,364			(1,782,966	)

Balance at December 31, 2016, in US$		(291,277	)		34,476			(256,801	)

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, 2015 and 2016:


	For the years ended December 31,
	2014		2015			2016			2016
	RMB		RMB			RMB			US$
			(In thousands)
Unrealized gains on available-for-sale investments
Unrealized holding gains (losses) during the year		1,680		(68,303	)		(119,708	)		(17,242	)
Reclassified for gains realized		—		28,885			110,418			15,904

Net unrealized gains (losses)		1,680		(39,418	)		(9,290	)		(1,338	)

Other comprehensive income (loss)		1,680		(39,418	)		(9,290	)		(1,338	)

- 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 310
-SubTopic 10
-Section S99
-Paragraph 4
-Subparagraph (SAB Topic 4.E)
-URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74567-122707

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-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 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 5
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Reference 5: 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))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(31))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 7: 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 8: 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(30))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 9: 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 10: 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))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 11: 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 12: 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 13: 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 14: 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 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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+ Details

Earnings Per Share ("EPS")

12 Months Ended

Dec. 31, 2016

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, 2014, 2015 and 2016 is as follows:


	For the years ended December 31,
	2014			2015			2016			2016
	RMB			RMB			RMB			US$
	(In thousands)
Net income attributable to Baidu, Inc.		13,196,932			33,664,173			11,632,269			1,675,395
Accretion of the redeemable noncontrolling interests		(52,683	)		(329,180	)		(557,918	)		(80,357	)

Numerator for EPS computation		13,144,249			33,334,993			11,074,351			1,595,038

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,
	2014				2015				2016
	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.		10,328,517		2,815,732		26,182,538		7,152,455		8,709,905		1,254,487		2,364,446		340,551
Denominator
Weighted average ordinary shares outstanding		27,551,463		7,511,003		27,428,861		7,492,921		27,263,984		27,263,984		7,401,254		7,401,254

Denominator used for earnings per share		27,551,463		7,511,003		27,428,861		7,492,921		27,263,984		27,263,984		7,401,254		7,401,254
Earnings per share – basic		374.88		374.88		954.56		954.56		319.47		46.01		319.47		46.01

Earnings per share – diluted:
Numerator
Allocation of net income attributable to Baidu, Inc. for diluted computation		10,339,397		2,804,852		26,205,544		7,129,449		8,716,163		1,255,388		2,358,188		339,650
Reallocation of net income attributable to Baidu, Inc. as a result of conversion of Class B to Class A shares		2,804,852		—		7,129,449		—		2,358,188		339,650		—		—

Allocation of net income attributable to Baidu, Inc.		13,144,249		2,804,852		33,334,993		7,129,449		11,074,351		1,595,038		2,358,188		339,650
Denominator
Weighted average ordinary shares outstanding		27,551,463		7,511,003		27,428,861		7,492,921		27,263,984		27,263,984		7,401,254		7,401,254
Conversion of Class B to Class A ordinary shares		7,511,003		—		7,492,921		—		7,401,254		7,401,254		—		—
Share-based awards		136,008		—		112,688		—		91,848		91,848		—		—

Denominator used for earnings per share		35,198,474		7,511,003		35,034,470		7,492,921		34,757,086		34,757,086		7,401,254		7,401,254
Earnings per share – diluted		373.43		373.43		951.49		951.49		318.62		45.89		318.62		45.89

Earnings per ADS:
Denominator used for earnings per ADS – basic		275,514,630				274,288,610				272,639,840		272,639,840
Denominator used for earnings per ADS – diluted		351,984,740				350,344,700				347,570,860		347,570,860
Earnings per ADS – basic		37.49				95.46				31.95		4.60

Earnings per ADS – diluted		37.34				95.15				31.86		4.59

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, 2014, 2015 and 2016 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, 2016

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 options (“ISOs”), 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 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, 2016:


	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, 2015		220,165			1,437.70		7.55		115,458
Granted		50,409			1,684.20
Exercised		(26,933	)		1,011.90
Expired/Cancelled		(31	)		1,067.00
Forfeited		(12,371	)		1,505.80

Outstanding, December 31, 2016		231,239			1,537.40		7.25		61,621

Vested and expected to vest at December 31, 2016		205,508			1,507.80		7.12		58,927

Exercisable at December 31, 2016		114,141			1,279.30		6.06		51,362

The aggregate intrinsic value in the table above represents the difference between the Company’s closing stock price on the last trading day in 2016 and the exercise price.

Total intrinsic value of options exercised for the years ended December 31, 2014, 2015 and 2016 was RMB224.80 million, RMB199.88 million and RMB142.57 million (US$20.53 million), respectively. The total fair value of options vested during the years ended December 31, 2014, 2015 and 2016 was RMB149.22 million, RMB149.00 million and RMB 224.94 million (US$32.40 million), respectively.

As of December 31, 2016, there was RMB323.43 million (US$46.58 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 2.8 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:

2014

2015

2016

Risk-free interest rate

1.52%~1.77%

1.31%~1.36%

1.13%~1.47%

Dividend yield

—

Expected volatility range

40.96%~41.59%

40.04%~40.57%

38.91%~40.09%

Weighted average expected volatility

41.36%

40.21%

39.37%

Expected life (in years)

4.57

5.02~5.13

5.75~5.92

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 2014, 2015 and 2016 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 2014, 2015, and 2016 was US$755.00, US$790.00, and US$ 659.70, respectively.

Restricted shares

Restricted shares activity for the year ended December 31, 2016 was as follows:


	Number of shares			Weighted average grant date fair value (US$)
Restricted shares
Unvested, December 31, 2015		344,534			1,853.50
Granted		526,960			1,755.90
Vested		(93,409	)		1,716.50
Cancelled		(242	)		1,743.10
Forfeited		(70,572	)		1,831.50

Unvested, December 31, 2016		707,271			1,800.70

The total fair value of the restricted shares vested during the years ended December 31, 2014, 2015 and 2016 was RMB324.41 million, RMB700.66 million, RMB1.11 billion (US$160.34 million), respectively. The weighted-average grant-date fair value of the restricted shares granted during the years 2014, 2015, and 2016 was US$1,815.60, US$1,979.30, and US$1,755.90, respectively.

As of December 31, 2016, there was RMB5.38 billion (US$775.05 million) unrecognized share-based compensation cost related to restricted shares. That deferred cost will be recognized over a weighted-average vesting period of 3.23 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, 2016.

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


	For the years ended December 31,
	2014		2015		2016		2016
	RMB		RMB		RMB		US$
	(In thousands)
Expensed as cost of revenues		34,611		49,770		103,354		14,886
Expensed as selling, general and administrative		426,052		486,760		429,234		61,823
Expensed as research and development		502,077		850,588		1,227,400		176,782
Capitalized as part of internal-used software		—		1,381		214		31

- Definition

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

+ References + Details

Related Party Transactions

12 Months Ended

Dec. 31, 2016

Related Party Transactions

19. RELATED PARTY TRANSACTIONS

The related party transactions mainly represented online marketing services provided by the Company to Ctrip (including Qunar), the total transaction amounts for the years ended December 31, 2015 and 2016 was RMB89.24 million and RMB630.76 million (US$90.85 million), respectively. 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, 2015 and 2016, amounts due from/due to related parties were as follows:


	As of December 31,
	2015		2016		2016
	RMB		RMB		US$
	(In thousands)
Amounts due from related parties, current:
Qunar (i)		1,869,380		24,985		3,599
Ctrip (ii)		30,950		286,533		41,269
Other related parties (ii)		40,229		34,076		4,908

Total		1,940,559		345,594		49,776

Amounts due from related parties, non-current:
Other related parties (iii)		9,725		11,153		1,606

Amounts due to related parties, current:
Qunar (iv)		711,433		274,968		39,604
Ctrip		6,966		124,705		17,961
Other related parties		67,546		59,014		8,500

Total		785,945		458,687		66,065

(i)

The balance as of December 31, 2015 mainly represents short-term interest-bearing loans of RMB1,774.00 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 were fully repaid in March 2016.

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

(iii)

The balances mainly represent rental deposits 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)	The balance as of December 31, 2015 mainly represents a short-term interest-bearing loan provided by Qunar to the Company of US$100.00 million in October 2015. The loan was fully repaid in March 2016.

Segment Reporting

12 Months Ended

Dec. 31, 2016

Segment Reporting [Abstract]

Segment Reporting

20. SEGMENT REPORTING

The operations of the Company are organized into three segments, consisting of Search Services, Transaction Services, and iQiyi. Search Services are keyword-based marketing services targeted at and triggered by internet user’s search queries, which mainly include P4P services and other online marketing services. Transaction Services include Baidu Nuomi, Baidu Deliveries, Baidu Mobile Game, Baidu Wallet, Baidu Map and others. iQiyi represents the 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 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, 2014, 2015 and 2016.


	For the years ended December 31,
	2014			2015			2016			2016
	RMB			RMB			RMB			US$
				(In thousands)
Search Services
Revenues		43,727,459			55,667,478			55,375,031			7,975,663
Operating profit		20,547,793			28,117,837			27,152,807			3,910,818

Transaction Services
Revenues		3,822,456			7,005,941			4,894,486			704,953
Operating loss		(5,973,978	)		(13,145,445	)		(12,386,035	)		(1,783,960	)

iQiyi
Revenues		2,873,552			5,295,760			11,283,329			1,625,137
Operating loss		(1,110,299	)		(2,383,438	)		(2,765,169	)		(398,267	)

Inter-segment
Revenues		(1,371,149	)		(1,587,450	)		(1,003,482	)		(144,531	)
Operating profit (loss)		302,988			469,718			(192,535	)		(27,732	)

Segment operating profit		13,766,504			13,058,672			11,809,068			1,700,859
Unallocated expenses		(962,740	)		(1,387,118	)		(1,759,988	)		(253,491	)

Group consolidated operating profit		12,803,764			11,671,554			10,049,080			1,447,368

- 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=68060357&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=68060357&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=68060357&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=68060357&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=68060357&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=68060357&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=68060357&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=68060357&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=68060357&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=68060357&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=68060357&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=68060357&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=68060357&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=68060357&loc=d3e8906-108599

+ Details

Fair Value Measurement

12 Months Ended

Dec. 31, 2016

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 and trading investments at fair value on a recurring basis. The fair value of time deposits are determined based on the prevailing interest rates in the market. 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 available-for-sale debt investments and trading investments are measured using the income approach, based on quoted market interest rates of similar instruments and other significant inputs derived from or corroborated by observable market data. 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:


			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		RMB		RMB		RMB		RMB
	(In thousands)
*Fair value disclosure (Notes 2 and 4)*
Cash equivalents
Time deposits		678,000				678,000
Money market fund		608,353		608,353
Short-term investments Held-to-maturity investments
Fixed-rate investments		37,134,096				37,134,096
Long-term investments Held-to-maturity investments
Fixed-rate investments		1,806,446				1,806,446
Long-term notes payable		30,714,586		30,714,586

*Fair value measurements*

Recurring
Short-term investments Available-for-sale investments
Fixed-rate debt investments		6,958,399				6,958,399
Adjustable-rate debt investments		13,325,385				13,325,385
Equity investments		742,618		742,618
Long-term investments Available-for-sale investments
Equity investments		276,965		276,965

Non-recurring
Long-term investments		—		—		—		—		(116,978	)

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

In 2015, the value of a cost method investment was written down to zero, as a result of declining financial performance and a change in the business circumstances of the investee. The corresponding impairment charge incurred was recorded in earnings for the year then ended.


					Fair value measurement or disclosure at December 31, 2016 using
	Total fair value at December 31, 2016				Quoted prices in active markets for identical assets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)		Total losses
	RMB		US$		RMB		RMB		RMB		RMB			US$
	(In thousands)
*Fair value disclosure (Notes 2 and 4)*
Cash equivalents
Time deposits		1,674,172		241,131				1,674,172
Money market fund		4,419,206		636,498		4,419,206
Short-term investments Held-to-maturity investments
Fixed-rate investments		41,868,641		6,030,339				41,868,641
Long-term notes payable		33,252,561		4,789,365		33,252,561

*Fair value measurements*

Recurring
Short-term investments Available-for-sale investments
Fixed-rate debt investments		14,377,856		2,070,842				14,377,856
Adjustable-rate debt investments		14,986,816		2,158,550				14,986,816
Equity investments		28,787		4,146		28,787
Trading securities		7,747,436		1,115,863				7,747,436
Long-term investments Available-for-sale investments
Equity investments		496,512		71,513		496,512
Non-recurring
Long-term investments		—		—		—		—		—		(150,745	)		(21,712	)
Intangible assets												(822	)		(118	)

Total assets measured at fair value		37,637,407		5,420,914		525,299		37,112,108		—		(151,567	)		(21,830	)

In 2016, the value of certain cost method investments and an equity method investment were written down to zero, as a result of declining financial performance and a change in the business circumstances of the investee. The corresponding impairment charges incurred were recorded in earnings for the year then ended.

- Definition

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

+ References + Details

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2016
Subsequent Events [Abstract]
Subsequent Events	22. SUBSEQUENT EVENTS *Disposal of Baidu Mobile Game Business* On January 13, 2017, the Company entered into an agreement with two third-party companies, for the disposition of the Company’s mobile game business for a total purchase price of approximately RMB1.20 billion (US$172.69 million) in cash. *Issuance of Convertible Note* On January 25, 2017, iQiyi issued US$1.53 billion convertible notes (the “iQiyi Notes”) in a private placement, among which US$300.00 million was purchased by the Company and the rest US$1.23 billion was purchased by external investors. The iQiyi Notes bear interest at a coupon rate of 1.5% per annum with a maturity date of January 25, 2018, and can be converted into preferred shares in a qualified financing or at the iQiyi’s election. The proceeds will be used for general working capital purpose. *Share Repurchase Program* In March 2017, the Company started the share repurchase program announced on October 29, 2015. Until March 29, 2017, the Company repurchased 68,761 Class A ordinary shares from the open market at an aggregated purchase price of US$116.49 million. The repurchased shares will be cancelled under Cayman Island law upon repurchase and the difference between the par value and the repurchase price will be debited to retained earnings.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2016

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, net of allowance

Accounts Receivable, net of allowance

Receivables from Online Payment Agencies, net of allowance

Receivables from Online Payment Agencies, net of allowance

Loan and Interest Receivables, net of allowance

Loan and Interest Receivables, net of allowance

Investments

Investments

Short-term investments

Long-term investments

Transfers of Financial Assets

Transfers of Financial Assets

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

As of December 31, 2016, the Company had three reporting units, representing Search Services, Transaction Services and online video business (“iQiyi”).

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		– 4.1 years
Trademarks		– 10.0 years
User list		– 3.5 years
Licensed copyrights of video contents		– 3.2 years
Others		– 5.9 years

Impairment of Long-Lived Assets Other Than Goodwill

Impairment of Long-Lived Assets Other Than Goodwill

Revenue Recognition

Revenue Recognition

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

Services provided by Baidu Deliveries

Subscription 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 Pronouncements

Recent Accounting Pronouncements

Guarantees

Guarantees

Organization, Consolidation and Presentation of Financial Statements (Tables)

12 Months Ended

Dec. 31, 2016

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Financial Statement Balances and Amounts of VIEs and Subsidiaries Included in Consolidated Financial Statements After Elimination of Intercompany Balances and Transactions Among VIEs and Subsidiaries within Group


	As of December 31,
	2015		2016		2016
	RMB		RMB		US$
	(In thousands)
Assets
Current
Cash and cash equivalents		4,723,964		3,087,230		444,654
Short-term investments		2,453,680		6,660,861		959,364
Accounts receivable, net		2,881,902		3,851,220		554,691
Others		3,413,409		3,247,152		467,687

		13,472,955		16,846,463		2,426,396
Non-current
Fixed assets, net		1,829,170		1,437,596		207,057
Long-term investments, net		2,802,774		4,615,850		664,821
Others		1,838,240		3,833,368		552,119

		6,470,184		9,886,814		1,423,997

Total		19,943,139		26,733,277		3,850,393

Third-party liabilities
Current
Accounts payable and accrued liabilities		10,680,518		12,695,344		1,828,510
Customer advances and deposits		1,367,536		1,653,538		238,159
Others		2,343,556		6,565,707		945,658

		14,391,610		20,914,589		3,012,327
Non-current		2,718,124		1,107,864		159,566

Total		17,109,734		22,022,453		3,171,893


Inter-company liabilities*
Inter-company payable to subsidiaries for technology consulting and service fees		2,702,300		2,096,020		301,890
Others		1,271,024		2,729,302		393,101

Total		3,973,324		4,825,322		694,991


	For the years ended December 31,
	2014			2015			2016			2016
	RMB			RMB			RMB			US$
	(In thousands)
Total revenues		13,166,712			20,668,198			24,602,805			3,543,541
Net loss		(352,125	)		(4,398,409	)		(463,610	)		(66,774	)
Net cash provided by operating activities		1,392,039			3,563,049			2,736,579			394,149
Net cash used in investing activities		(2,430,505	)		(7,024,700	)		(9,470,988	)		(1,364,106	)
Net cash provided by financing activities		1,778,444			5,935,317			5,097,675			734,218

*	Inter-company liabilities represent payable balances of each VIE due to its Primary Beneficiary. Amounts payable to other non-VIE subsidiaries within the Group were included in third party liabilities.

- 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, 2016

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 Economic 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		– 4.1 years
Trademarks		– 10.0 years
User list		– 3.5 years
Licensed copyrights of video contents		– 3.2 years
Others		– 5.9 years

Business Combinations (Tables)

12 Months Ended

Dec. 31, 2016

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

Investments (Tables)

12 Months Ended

Dec. 31, 2016

Investments, Debt and Equity Securities [Abstract]

Equity Method Investments

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


	As of September 30,*
	2015		2016		2016
	RMB		RMB		US$
	(In thousands)
Current assets		25,750,458		52,222,057		7,521,541
Non-current assets		23,500,517		83,336,195		12,002,909
Current liabilities		18,873,779		33,173,779		4,778,018
Non-current liabilities		17,492,002		31,127,826		4,483,339
Noncontrolling interests		1,063,306		3,678,212		529,773


	For the twelve months ended September 30,*
	2014		2015			2016			2016
	RMB		RMB			RMB			US$
	(In thousands)
Total revenues		7,280,123		10,484,967			17,641,715			2,540,935
Gross profit		4,962,670		7,072,995			12,668,586			1,824,656
Income (loss) from operations		433,052		(115,056	)		(1,680,672	)		(242,067	)
Net income		625,520		2,052,526			(2,176,932	)		(313,543	)
Net income attributable to the investees		728,644		2,207,503			(2,000,291	)		(288,102	)

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

Schedule of Investments at Amortized Cost and Fair Value


	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
	RMB		RMB		RMB			RMB		RMB			RMB
	(In thousands)
Short-term investments
Held-to-maturity investments
Fixed-rate investments		36,942,840		197,848		(6,592	)							37,134,096
Available-for-sale investments
Fixed-rate debt investments		6,872,077							86,322					6,958,399
Adjustable-rate debt investments		13,137,500							187,885					13,325,385
Equity investments		600,543							142,075					742,618
Long-term investments:
Held-to-maturity investments
Fixed-rate investments		1,838,953				(32,507	)							1,806,446
Available-for-sale investments
Equity investments		322,269									(45,304	)		276,965


	As of December 31, 2016
	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		41,802,170		70,018		(3,547	)							41,868,641		6,030,339
Available-for-sale investments
Fixed-rate debt investments		14,352,711							31,197		(6,052	)		14,377,856		2,070,842
Adjustable-rate debt investments		14,673,620							313,196					14,986,816		2,158,550
Equity investments		32,899									(4,112	)		28,787		4,146
Trading securities		7,685,697							61,739					7,747,436		1,115,863
Long-term investments:
Available-for-sale investments
Equity investments		527,596									(31,084	)		496,512		71,513

Accounts Receivable (Tables)

12 Months Ended

Dec. 31, 2016

Receivables [Abstract]

Schedule of Accounts Receivable


	As of December 31,
	2015			2016			2016
	RMB			RMB			US$
	(In thousands)
Accounts receivable		4,116,549			4,286,725			617,417
Allowance for doubtful accounts		(189,563	)		(177,401	)		(25,551	)

		3,926,986			4,109,324			591,866

Movements in Allowance for Doubtful Accounts Balance

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


	2014		2015			2016			2016
	RMB		RMB			RMB			US$
	(In thousands)
Balance as of January 1		43,814		93,877			189,563			27,303
Amounts charged to expenses		50,063		115,261			39,568			5,699
Amounts written off		—		(19,575	)		(51,730	)		(7,451	)

Balance as of December 31		93,877		189,563			177,401			25,551

Other Current Assets (Tables)

12 Months Ended

Dec. 31, 2016

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

Other Current Assets


	As of December 31,
	2015		2016		2016
	RMB		RMB		US$
	(In thousands)
Prepaid expenses		339,264		389,182		56,054
Advances to suppliers		1,953,717		922,621		132,885
Tax prepayments		3,074		52,500		7,562
Receivables from online payment agencies		318,528		409,912		59,040
Deposits		380,152		238,559		34,360
Purchased copyrights		432,730		593,301		85,453
Others		686,375		738,441		106,356

		4,113,840		3,344,516		481,710

Fixed Assets (Tables)

12 Months Ended

Dec. 31, 2016

Property, Plant and Equipment [Abstract]

Fixed Assets


	As of December 31,
	2015			2016			2016
	RMB			RMB			US$
	(In thousands)
Computer equipment		12,520,942			15,192,502			2,188,175
Office building		3,094,551			3,247,212			467,696
Office building related facility, machinery and equipment		1,593,090			1,772,428			255,283
Vehicles		31,450			45,267			6,520
Office equipment		433,144			546,442			78,704
Leasehold improvements		302,304			315,745			45,477
Construction in progress		682,314			755,037			108,747

		18,657,795			21,874,633			3,150,602
Accumulated depreciation		(8,030,668	)		(10,580,285	)		(1,523,878	)

		10,627,127			11,294,348			1,626,724

Goodwill and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2016

Goodwill and Intangible Assets Disclosure [Abstract]

Changes in Carrying Amount of Goodwill

The changes in carrying amount of goodwill for each reporting unit before June 30, 2015 were as follow:


	Baidu		Qunar		iQiyi			Total
	RMB		RMB		RMB			RMB
	(In thousands)
Balance at December 31, 2013		11,283,149		2,293,007		3,288,194			16,864,350
Goodwill acquired		566,628		—		(12,087	)		554,541
Foreign currency translation adjustment		4		—		—			4

Balance at December 31, 2014		11,849,781		2,293,007		3,276,107			17,418,895

Goodwill acquired		269,679		—		—			269,679
Balance before reorganization at June 30, 2015		12,119,460		2,293,007		3,276,107			17,688,574

The changes in carrying amount of goodwill for each reporting unit after June 30, 2015 were as follow:


	Search Services			Transaction Services excluding Qunar			Qunar			iQiyi		Total
	RMB			RMB			RMB			RMB		RMB
	(In thousands)
Balance after reorganization at June 30, 2015		10,822,664			1,296,796			2,293,007			3,276,107		17,688,574
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

Goodwill disposed		(37,781	)		(15,706	)		—			—		(53,487	)
Foreign currency translation adjustment		10			—			—			—		10

Balance at December 31, 2016		10,784,899			1,281,090			—			3,276,107		15,342,096

Balance at December 31, 2016, in US$		1,553,348			184,515			—			471,858		2,209,721

Finite-Lived Intangible Assets

Finite-lived intangible assets


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

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


	As of December 31, 2016
	Gross carrying value		Accumulated amortization			Net carrying value		Net carrying value
	RMB		RMB			RMB		US$
	(In thousands)
Land use right		464,165		(53,711	)		410,454		59,119
Customer relationships		463,061		(462,239	)		822		118
Software		536,085		(416,268	)		119,817		17,257
Trademarks		596,332		(205,098	)		391,234		56,350
User list		698,960		(657,288	)		41,672		6,002
Licensed copyrights of video contents		5,608,338		(2,993,166	)		2,615,172		376,663
Others		730,508		(451,965	)		278,543		40,119

		9,097,449		(5,239,735	)		3,857,714		555,628

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,
2017		1,294,079		186,386
2018		918,017		132,222
2019		467,234		67,296
2020		329,390		47,442
2021		204,624		29,472

Indefinite-Lived Intangible Assets

Indefinite-lived intangible assets


	As of December 31,
	2015		2016		2016
	RMB		RMB		US$
	(In thousands)
Domain names		9,360		9,360		1,348
Trademarks		4,206		5,153		742

		13,566		14,513		2,090

Accounts Payable and Accrued Liabilities (Tables)

12 Months Ended

Dec. 31, 2016

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities

As of December 31,
	2015		2016		2016
	RMB		RMB		US$
	(In thousands)
Accrued payroll and welfare		1,629,794		1,444,600		208,066
Tax payable		334,058		793,476		114,284
Interest payable		127,799		101,656		14,642
Users’ and distributors’ deposits		888,098		659,858		95,039
Purchase of fixed assets and spare parts		1,495,958		1,208,378		174,043
Traffic acquisition costs		1,852,949		1,968,206		283,481
Bandwidth costs		1,080,657		1,353,090		194,885
Content acquisition costs		1,821,217		3,360,291		483,983
Funds collected on behalf of service providers		1,640,460		1,606,328		231,359
Payable to merchants		801,282		468,637		67,498
Secured borrowings		—		6,758,946		973,491
Accrued other operating expenses		5,112,984		6,482,215		933,633
Others		1,054,936		2,448,405		352,643

		17,840,192		28,654,086		4,127,047

Notes Payable (Tables)

12 Months Ended

Dec. 31, 2016

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, 2015 and 2016 were as follows:


	As of December 31,
	2015			2016			2016
	RMB			RMB			US$
	(In thousands)
Principal amount		30,869,300			32,987,800			4,751,231
Unamortized discount and debt issuance costs		(167,184	)		(136,008	)		(19,589	)

		30,702,116			32,851,792			4,731,642

Long Term Loans Principal Repayments


	RMB		US$
	(In thousands)
For the years ending December 31,
2017		8,678,750		1,250,000
2018		6,943,000		1,000,000
2019		6,943,000		1,000,000
2020		5,207,250		750,000
2021		6,943,000		1,000,000
Thereafter		8,678,750		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

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=64930739&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-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
-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 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

+ Details

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Income (Loss) Before Income Taxes

Income (loss) before income taxes consists of:


	For the years ended December 31,
	2014			2015		2016			2016
	RMB			RMB		RMB			US$
	(In thousands)
PRC		17,783,174			16,877,599		18,193,808			2,620,453
Non-PRC		(3,298,768	)		21,029,024		(3,684,601	)		(530,693	)

		14,484,406			37,906,623		14,509,207			2,089,760

Components of Income Tax

Income taxes consist of:


	For the years ended December 31,
	2014			2015		2016			2016
	RMB			RMB		RMB			US$
	(In thousands)
Current income tax		2,942,173			3,213,638		3,461,853			498,612
Income tax refund due to reduced tax rate		(17,553	)		—		(534,698	)		(77,013	)
Adjustments of deferred tax assets due to change in tax rates		28,146			79,947		(12,085	)		(1,741	)
Deferred income tax (benefit) expense		(721,594	)		2,180,792		(1,476	)		(213	)

		2,231,172			5,474,377		2,913,594			419,645

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,
	2014			2015			2016			2016
	RMB			RMB			RMB			US$
	(In thousands, except for per share data)
Expected taxation at PRC statutory tax rate		3,587,693			9,476,656			3,627,302			522,441
Effect of differing tax rates in different jurisdictions		676,663			(5,253,700	)		735,566			105,944
Non-taxable income		(12,504	)		(65,411	)		(73,226	)		(10,547	)
Non-deductible expenses		123,245			165,264			114,534			16,496
Research and development super-deduction		(538,305	)		(767,858	)		(725,800	)		(104,537	)
Effect of PRC preferential tax rates and tax holiday		(1,897,184	)		(1,547,392	)		(1,851,421	)		(266,660	)
Effect of tax rate changes on deferred taxes		28,146			79,947			(12,085	)		(1,741	)
Over-accrued EIT for previous years		(153,121	)		(248,673	)		(519,631	)		(74,842	)
PRC withholding tax		—			2,470,733			282,838			40,737
Addition to valuation allowance		416,539			1,164,811			1,335,517			192,354

Taxation for the year		2,231,172			5,474,377			2,913,594			419,645

Effective tax rate		15.41	%		14.44	%		20.08	%		20.08	%
Effect of preferential tax rates inside the PRC on basic earnings per Class A and Class B ordinary share		53.61			44.31			53.41			7.69

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, 2015 and 2016 are as follows:


	As of December 31,
	2015			2016			2016
	RMB			RMB			US$
	(In thousands)
Deferred tax assets:
Provision for doubtful receivables		120,612			137,901			19,862
Accrued expenses, payroll and others		1,745,810			2,715,136			391,061
Fixed assets depreciation		19,659			26,421			3,805
Net operating loss carry-forward		1,320,496			1,727,031			248,744
Less: valuation allowance		(2,198,403	)		(3,506,259	)		(505,006	)

Deferred tax assets, net		1,008,174			1,100,230			158,466


	As of December 31,
	2015		2016		2016
	RMB		RMB		US$
	(In thousands)
Deferred tax liabilities:
Long-lived assets arising from acquisitions		359,531		248,251		35,756
Withholding tax on PRC subsidiaries’ undistributed earnings		592,719		632,859		91,151
Withholding tax on capital gains derived from PRC		2,489,040		2,708,125		390,050

		3,441,290		3,589,235		516,957

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2016

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, 2016:


	RMB		US$
	(In thousands)
2017		3,018,986		434,824
2018		1,390,004		200,202
2019		839,240		120,876
2020		569,100		81,967
2021		176,348		25,399
Thereafter		30,117		4,338

		6,023,795		867,606

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, 2016:


	RMB		US$
	(In thousands)
2017		5,990,656		862,835
2018		1,489,234		214,495
2019		200,348		28,856
2020		196,718		28,333
2021		164,425		23,682
Thereafter		979,291		141,047

		9,020,672		1,299,248

Redeemable Noncontrolling Interests (Tables)

12 Months Ended

Dec. 31, 2016

Temporary Equity Disclosure [Abstract]

Summary of Redeemable Noncontrolling Interest


	2014		2015		2016
	RMB		RMB		RMB		US$
	(In thousands)
Balance as of January 1		—		1,894,502		3,947,879		568,613
Other comprehensive income		—		142,071		325,408		46,869
Issuance of subsidiary shares		1,841,819		1,582,126		660,771		95,170
Accretion of redeemable noncontrolling interests		52,683		329,180		557,918		80,357

Balance as of December 31		1,894,502		3,947,879		5,491,976		791,009

Shareholders' Equity (Tables)

12 Months Ended

Dec. 31, 2016

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,
	2015		2016		2016
	RMB		RMB		US$
	(In thousands)
PRC statutory reserve funds		417,911		441,391		63,574
Unreserved retained earnings		74,241,444		85,292,315		12,284,648

Total retained earnings		74,659,355		85,733,706		12,348,222

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, 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	)

Other comprehensive income (loss) before reclassification		(589,870	)		480,102			(109,768	)
Amounts reclassified from accumulated other comprehensive income		—			(540,495	)		(540,495	)

Net current-period other comprehensive loss		(589,870	)		(60,393	)		(650,263	)
Other comprehensive income attribute to noncontrolling interests and redeemable noncontrolling interests		(326,640	)		(7	)		(326,647	)

Balance at December 31, 2016		(2,022,330	)		239,364			(1,782,966	)

Balance at December 31, 2016, in US$		(291,277	)		34,476			(256,801	)

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, 2015 and 2016:


	For the years ended December 31,
	2014		2015			2016			2016
	RMB		RMB			RMB			US$
			(In thousands)
Unrealized gains on available-for-sale investments
Unrealized holding gains (losses) during the year		1,680		(68,303	)		(119,708	)		(17,242	)
Reclassified for gains realized		—		28,885			110,418			15,904

Net unrealized gains (losses)		1,680		(39,418	)		(9,290	)		(1,338	)

Other comprehensive income (loss)		1,680		(39,418	)		(9,290	)		(1,338	)

Earnings Per Share ("EPS") (Tables)

12 Months Ended

Dec. 31, 2016

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,
	2014			2015			2016			2016
	RMB			RMB			RMB			US$
	(In thousands)
Net income attributable to Baidu, Inc.		13,196,932			33,664,173			11,632,269			1,675,395
Accretion of the redeemable noncontrolling interests		(52,683	)		(329,180	)		(557,918	)		(80,357	)

Numerator for EPS computation		13,144,249			33,334,993			11,074,351			1,595,038

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,
	2014				2015				2016
	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.		10,328,517		2,815,732		26,182,538		7,152,455		8,709,905		1,254,487		2,364,446		340,551
Denominator
Weighted average ordinary shares outstanding		27,551,463		7,511,003		27,428,861		7,492,921		27,263,984		27,263,984		7,401,254		7,401,254

Denominator used for earnings per share		27,551,463		7,511,003		27,428,861		7,492,921		27,263,984		27,263,984		7,401,254		7,401,254
Earnings per share – basic		374.88		374.88		954.56		954.56		319.47		46.01		319.47		46.01

Earnings per share – diluted:
Numerator
Allocation of net income attributable to Baidu, Inc. for diluted computation		10,339,397		2,804,852		26,205,544		7,129,449		8,716,163		1,255,388		2,358,188		339,650
Reallocation of net income attributable to Baidu, Inc. as a result of conversion of Class B to Class A shares		2,804,852		—		7,129,449		—		2,358,188		339,650		—		—

Allocation of net income attributable to Baidu, Inc.		13,144,249		2,804,852		33,334,993		7,129,449		11,074,351		1,595,038		2,358,188		339,650
Denominator
Weighted average ordinary shares outstanding		27,551,463		7,511,003		27,428,861		7,492,921		27,263,984		27,263,984		7,401,254		7,401,254
Conversion of Class B to Class A ordinary shares		7,511,003		—		7,492,921		—		7,401,254		7,401,254		—		—
Share-based awards		136,008		—		112,688		—		91,848		91,848		—		—

Denominator used for earnings per share		35,198,474		7,511,003		35,034,470		7,492,921		34,757,086		34,757,086		7,401,254		7,401,254
Earnings per share – diluted		373.43		373.43		951.49		951.49		318.62		45.89		318.62		45.89

Earnings per ADS:
Denominator used for earnings per ADS – basic		275,514,630				274,288,610				272,639,840		272,639,840
Denominator used for earnings per ADS – diluted		351,984,740				350,344,700				347,570,860		347,570,860
Earnings per ADS – basic		37.49				95.46				31.95		4.60

Earnings per ADS – diluted		37.34				95.15				31.86		4.59

Share-Based Awards Plan (Tables)

12 Months Ended

Dec. 31, 2016

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,
	2014		2015		2016		2016
	RMB		RMB		RMB		US$
	(In thousands)
Expensed as cost of revenues		34,611		49,770		103,354		14,886
Expensed as selling, general and administrative		426,052		486,760		429,234		61,823
Expensed as research and development		502,077		850,588		1,227,400		176,782
Capitalized as part of internal-used software		—		1,381		214		31

Baidu

Option Activity

The following table summarizes the option activity for the year ended December 31, 2016:


	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, 2015		220,165			1,437.70		7.55		115,458
Granted		50,409			1,684.20
Exercised		(26,933	)		1,011.90
Expired/Cancelled		(31	)		1,067.00
Forfeited		(12,371	)		1,505.80

Outstanding, December 31, 2016		231,239			1,537.40		7.25		61,621

Vested and expected to vest at December 31, 2016		205,508			1,507.80		7.12		58,927

Exercisable at December 31, 2016		114,141			1,279.30		6.06		51,362

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:

2014

2015

2016

Risk-free interest rate

1.52%~1.77%

1.31%~1.36%

1.13%~1.47%

Dividend yield

—

Expected volatility range

40.96%~41.59%

40.04%~40.57%

38.91%~40.09%

Weighted average expected volatility

41.36%

40.21%

39.37%

Expected life (in years)

4.57

5.02~5.13

5.75~5.92

Restricted Shares Activity

Restricted shares activity for the year ended December 31, 2016 was as follows:


	Number of shares			Weighted average grant date fair value (US$)
Restricted shares
Unvested, December 31, 2015		344,534			1,853.50
Granted		526,960			1,755.90
Vested		(93,409	)		1,716.50
Cancelled		(242	)		1,743.10
Forfeited		(70,572	)		1,831.50

Unvested, December 31, 2016		707,271			1,800.70

Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2016

Amounts due from/due to related parties

As of December 31, 2015 and 2016, amounts due from/due to related parties were as follows:


	As of December 31,
	2015		2016		2016
	RMB		RMB		US$
	(In thousands)
Amounts due from related parties, current:
Qunar (i)		1,869,380		24,985		3,599
Ctrip (ii)		30,950		286,533		41,269
Other related parties (ii)		40,229		34,076		4,908

Total		1,940,559		345,594		49,776

Amounts due from related parties, non-current:
Other related parties (iii)		9,725		11,153		1,606

Amounts due to related parties, current:
Qunar (iv)		711,433		274,968		39,604
Ctrip		6,966		124,705		17,961
Other related parties		67,546		59,014		8,500

Total		785,945		458,687		66,065

(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)	The balance as of December 31, 2015 mainly represents a short-term interest-bearing loan provided by Qunar to the Company of US$100.00 million in October 2015. The loan was fully repaid in March 2016.

Segment Reporting (Tables)

12 Months Ended

Dec. 31, 2016

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, 2014, 2015 and 2016.


	For the years ended December 31,
	2014			2015			2016			2016
	RMB			RMB			RMB			US$
				(In thousands)
Search Services
Revenues		43,727,459			55,667,478			55,375,031			7,975,663
Operating profit		20,547,793			28,117,837			27,152,807			3,910,818

Transaction Services
Revenues		3,822,456			7,005,941			4,894,486			704,953
Operating loss		(5,973,978	)		(13,145,445	)		(12,386,035	)		(1,783,960	)

iQiyi
Revenues		2,873,552			5,295,760			11,283,329			1,625,137
Operating loss		(1,110,299	)		(2,383,438	)		(2,765,169	)		(398,267	)

Inter-segment
Revenues		(1,371,149	)		(1,587,450	)		(1,003,482	)		(144,531	)
Operating profit (loss)		302,988			469,718			(192,535	)		(27,732	)

Segment operating profit		13,766,504			13,058,672			11,809,068			1,700,859
Unallocated expenses		(962,740	)		(1,387,118	)		(1,759,988	)		(253,491	)

Group consolidated operating profit		12,803,764			11,671,554			10,049,080			1,447,368

Fair Value Measurement (Tables)

12 Months Ended

Dec. 31, 2016

Fair Value Disclosures [Abstract]

Fair Value Disclosure and Measurement

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


			Fair value measurement or disclosure at December 31, 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		RMB		RMB		RMB		RMB
	(In thousands)
*Fair value disclosure (Notes 2 and 4)*
Cash equivalents
Time deposits		678,000				678,000
Money market fund		608,353		608,353
Short-term investments Held-to-maturity investments
Fixed-rate investments		37,134,096				37,134,096
Long-term investments Held-to-maturity investments
Fixed-rate investments		1,806,446				1,806,446
Long-term notes payable		30,714,586		30,714,586

*Fair value measurements*

Recurring
Short-term investments Available-for-sale investments
Fixed-rate debt investments		6,958,399				6,958,399
Adjustable-rate debt investments		13,325,385				13,325,385
Equity investments		742,618		742,618
Long-term investments Available-for-sale investments
Equity investments		276,965		276,965

Non-recurring
Long-term investments		—		—		—		—		(116,978	)

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


					Fair value measurement or disclosure at December 31, 2016 using
	Total fair value at December 31, 2016				Quoted prices in active markets for identical assets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)		Total losses
	RMB		US$		RMB		RMB		RMB		RMB			US$
	(In thousands)
*Fair value disclosure (Notes 2 and 4)*
Cash equivalents
Time deposits		1,674,172		241,131				1,674,172
Money market fund		4,419,206		636,498		4,419,206
Short-term investments Held-to-maturity investments
Fixed-rate investments		41,868,641		6,030,339				41,868,641
Long-term notes payable		33,252,561		4,789,365		33,252,561

*Fair value measurements*

Recurring
Short-term investments Available-for-sale investments
Fixed-rate debt investments		14,377,856		2,070,842				14,377,856
Adjustable-rate debt investments		14,986,816		2,158,550				14,986,816
Equity investments		28,787		4,146		28,787
Trading securities		7,747,436		1,115,863				7,747,436
Long-term investments Available-for-sale investments
Equity investments		496,512		71,513		496,512
Non-recurring
Long-term investments		—		—		—		—		—		(150,745	)		(21,712	)
Intangible assets												(822	)		(118	)

Total assets measured at fair value		37,637,407		5,420,914		525,299		37,112,108		—		(151,567	)		(21,830	)

- Definition

Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

+ References + Details

Organization, Consolidation and Presentation of Financial Statements - Additional Information (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 30, 2016
Variable Interest Entity [Line Items]
Net liabilities of VIEs	$ 16,490	¥ 114,500
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			6.9430
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	$ 460,450	3,200,000
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	$ 31,210	216,720
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	$ 128,190	¥ 890,000
Equity pledge agreement expiration period	2 years

Financial Statement Balances and Amounts of VIEs and Their Subsidiaries were Included in Consolidated Financial Statements After Elimination of Intercompany Balances and Transactions Among VIEs and Their Subsidiaries Within Group (Detail)
¥ in Thousands, $ in Thousands

12 Months Ended

Dec. 31, 2016

USD ($)

Dec. 31, 2016

CNY (¥)

Dec. 31, 2015

CNY (¥)

Dec. 31, 2014

CNY (¥)

Dec. 31, 2016

CNY (¥)

Dec. 31, 2015

USD ($)

Dec. 31, 2015

CNY (¥)

Dec. 31, 2013

CNY (¥)

Inter-company liabilities

Total liabilities

$ 12,135,243

¥ 84,254,996

¥ 63,637,592

Assets

Cash and cash equivalents

1,569,705

¥ 13,852,725

10,898,463

$ 1,434,529

9,959,932

¥ 9,691,797

Short-term investments

11,370,166

78,943,065

57,969,242

Accounts receivable, net

591,866

4,109,324

3,926,986

Total current assets

14,368,267

99,758,880

78,233,663

Fixed assets, net

1,626,724

11,294,348

10,627,127

Long-term investments, net

6,580,781

45,690,363

37,958,591

Total non-current assets

11,844,809

82,238,511

69,619,645

Total

26,213,076

181,997,391

147,853,308

Third-party liabilities

Accounts payable and accrued liabilities

4,127,047

28,654,086

17,840,192

Customer advances and deposits

868,743

6,031,681

5,420,230

Total current liabilities

6,640,076

46,102,045

26,102,802

Non-current

5,495,167

38,152,951

37,534,790

Total liabilities

12,135,243

84,254,996

63,637,592

Total revenues

10,161,222

¥ 70,549,364

¥ 66,381,729

49,052,318

Net loss

1,670,115

11,595,613

32,432,246

12,253,234

Net cash provided by operating activities

3,205,861

22,258,297

19,771,122

17,937,175

Net cash used in investing activities

(5,172,225)

(35,910,759)

(31,621,128)

(22,467,774)

Net cash provided by financing activities

2,080,755

14,446,680

7,778,032

8,611,960

Variable Interest Entity, Primary Beneficiary

Assets

Cash and cash equivalents

444,654

3,087,230

4,723,964

Short-term investments

959,364

6,660,861

2,453,680

Accounts receivable, net

554,691

3,851,220

2,881,902

Others

467,687

3,247,152

3,413,409

Total current assets

2,426,396

16,846,463

13,472,955

Fixed assets, net

207,057

1,437,596

1,829,170

Long-term investments, net

664,821

4,615,850

2,802,774

Others

552,119

3,833,368

1,838,240

Total non-current assets

1,423,997

9,886,814

6,470,184

Total

3,850,393

26,733,277

19,943,139

Third-party liabilities

Total current liabilities

3,012,327

20,914,589

14,391,610

Non-current

159,566

1,107,864

2,718,124

Total revenues

3,543,541

24,602,805

20,668,198

13,166,712

Net loss

(66,774)

(463,610)

(4,398,409)

(352,125)

Net cash provided by operating activities

394,149

2,736,579

3,563,049

1,392,039

Net cash used in investing activities

(1,364,106)

(9,470,988)

(7,024,700)

(2,430,505)

Net cash provided by financing activities

734,218

¥ 5,097,675

¥ 5,935,317

¥ 1,778,444

Variable Interest Entity, Primary Beneficiary | Third-party Liabilities

Inter-company liabilities

Total liabilities

3,171,893

22,022,453

17,109,734

Third-party liabilities

Accounts payable and accrued liabilities

1,828,510

12,695,344

10,680,518

Customer advances and deposits

238,159

1,653,538

1,367,536

Others

945,658

6,565,707

2,343,556

Total current liabilities

3,012,327

20,914,589

14,391,610

Non-current

159,566

1,107,864

2,718,124

Total liabilities

3,171,893

22,022,453

17,109,734

Variable Interest Entity, Primary Beneficiary | Inter-company Liabilities

Inter-company liabilities

Inter-company payable to subsidiaries for technology consulting and service fees

^[1]

301,890

2,096,020

2,702,300

Others

^[1]

393,101

2,729,302

1,271,024

Total liabilities

^[1]

694,991

4,825,322

3,973,324

Third-party liabilities

Total liabilities

^[1]

$ 694,991

¥ 4,825,322

¥ 3,973,324

[1]	Inter-company liabilities represent payable balances of each VIE due to its Primary Beneficiary. Amounts payable to other non-VIE subsidiaries within the Group were included in third party liabilities.

Summary of Significant Accounting Policies - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2016 USD ($) Customer Unit	Dec. 31, 2016 CNY (¥) Customer Unit	Dec. 31, 2015 CNY (¥) Customer	Dec. 31, 2014 CNY (¥) Customer	Dec. 31, 2016 CNY (¥) Customer
Accounting Policies [Abstract]
Internal use software development costs capitalized during the period	$ 579,260	¥ 4,020,000	¥ 32,730,000	¥ 0
Amortization expense for capitalized software costs	970,520	¥ 6,740,000	13,240,000	28,240,000
Unamortized amount of capitalized internal use software developed costs (included in intangible assets, net)	$ 4,320,000		32,730,000		¥ 30,010,000
Number of reporting units \| Unit	3	3
Sale tax and surcharges in cost of revenues	$ 679,600,000	¥ 4,720,000,000	4,640,000,000	3,600,000,000
Advertising and promotional expenses	1,120,000,000	¥ 7,740,000,000	¥ 9,800,000,000	¥ 4,930,000,000
Cash and cash equivalents, restricted cash and short-term investments	$ 12,990,000,000				¥ 90,160,000,000
Number of customers with receivable balance exceeding 10 %	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	7.18%	7.18%
Online Payment Agencies
Accounting Policies [Abstract]
Allowance for doubtful accounts of online payment agencies \| ¥			¥ 0		¥ 0
Micro loans \| Minimum
Accounting Policies [Abstract]
Periods of loan granted	1 month	1 month
Micro loans \| Maximum
Accounting Policies [Abstract]
Periods of loan granted	36 months	36 months
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	90.22%	90.22%
Offshore China \| Credit Concentration Risk \| Financial Instruments
Accounting Policies [Abstract]
Concentration risk by percentage	9.78%	9.78%
China Merchants Bank \| Credit Concentration Risk \| Financial Instruments
Accounting Policies [Abstract]
Concentration risk by percentage	33.79%	33.79%
Bank of China \| Credit Concentration Risk \| Financial Instruments
Accounting Policies [Abstract]
Concentration risk by percentage	19.53%	19.53%
China Construction Bank [Member] \| Credit Concentration Risk \| Financial Instruments
Accounting Policies [Abstract]
Concentration risk by percentage	16.40%	16.40%
Office building related facility, machinery and equipment
Accounting Policies [Abstract]
Property, plant and equipment, salvage value, percentage	4.00%				4.00%
iQiyi Licensed Copyright
Accounting Policies [Abstract]
Barter transaction, Gross Operating Revenue Recognized	$ 61,040,000	¥ 423,800,000	366,250,000
Barter transaction, Cost Recognized	$ 53,180,000	¥ 369,240,000	¥ 277,820,000

Estimated Useful Lives of Fixed Assets (Detail)	12 Months Ended
Estimated Useful Lives of Fixed Assets (Detail)	Dec. 31, 2016
Office building
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	45 years
Office building related facility, machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	15 years
Computer equipment \| Minimum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Computer equipment \| Maximum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years
Office equipment \| Minimum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Office equipment \| Maximum
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years
Vehicles
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life (description)	over the shorter of lease terms or estimated useful lives of the assets

Weighted Average Useful Lives from Date of Purchase of Intangible Assets (Detail)	12 Months Ended
	Dec. 31, 2016
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 1 month 6 days
Trademarks
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset weighted average economic life	10 years
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	3 years 2 months 12 days
Others
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset weighted average economic life	5 years 10 months 24 days

Business Combinations - Additional Information (Detail) ¥ in Thousands	12 Months Ended
	Dec. 31, 2016 Business-Combination	Dec. 31, 2015 CNY (¥) Business-Combination
Business Combinations 2015
Business Acquisition [Line Items]
Number of business acquisitions completed		2
Business acquisition, total purchase consideration \| ¥		¥ 331,950
Business Combinations 2016
Business Acquisition [Line Items]
Number of business acquisitions completed	0

Summary of Estimated Fair Values of Assets Acquired, Liabilities Assumed and Noncontrolling Interest (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)	Jun. 30, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2013 CNY (¥)
Business Acquisition [Line Items]
Goodwill	$ 2,209,721	¥ 15,342,096	¥ 15,395,573	¥ 17,688,574	¥ 17,418,895	¥ 16,864,350
Business Acquisitions 2014
Business Acquisition [Line Items]
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

Investments - Short-term Investments - Additional information (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)
Schedule of Investments [Line Items]
Investment interest income	$ 337,265	¥ 2,341,631	¥ 2,362,632	¥ 1,992,818
Short-term Investments
Schedule of Investments [Line Items]
Investment interest income	$ 334,780	¥ 2,320,000	¥ 2,200,000	¥ 1,810,000

Investments - Long-term Investments - Additional information (Detail) ¥ in Thousands, $ in Thousands		12 Months Ended
	Oct. 26, 2015 shares	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2016 CNY (¥)
Schedule of Investments [Line Items]
Carrying amount of cost method investments		$ 1,860,000		¥ 7,300,000		¥ 12,940,000
Aggregate deconsolidated gain		204,320	¥ 1,420,000
Carrying amount of equity method investments		4,650,000		28,540,000		¥ 32,260,000
Impairment charges on long-term investments		35,330	245,330	116,980	¥ 93,420
Uber
Schedule of Investments [Line Items]
Gain on investment		$ 287,020	¥ 1,990,000
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
Equity method investment, percentage of ownership		20.49%				20.49%
Ctrip.com International, Ltd \| Total Other Income, Net
Schedule of Investments [Line Items]
Share transactions on equity method investments, gains recognized during period \| ¥				¥ 24,420,000
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		2 years	2 years
Available-for-sale investments maturity		2 years	2 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

Summarized Financial Information (Detail) - Ctrip.com International, Ltd
¥ in Thousands, $ in Thousands

12 Months Ended

Sep. 30, 2016

USD ($)

Sep. 30, 2016

CNY (¥)

Sep. 30, 2015

CNY (¥)

Sep. 30, 2014

CNY (¥)

Sep. 30, 2016

CNY (¥)

Schedule of Equity Method Investments [Line Items]

Current assets

^[1]

$ 7,521,541

¥ 25,750,458

¥ 52,222,057

Non-current assets

^[1]

12,002,909

23,500,517

83,336,195

Current liabilities

^[1]

4,778,018

18,873,779

33,173,779

Non-current liabilities

^[1]

4,483,339

17,492,002

31,127,826

Noncontrolling interests

^[1]

529,773

1,063,306

¥ 3,678,212

Total revenues

^[1]

2,540,935

¥ 17,641,715

10,484,967

¥ 7,280,123

Gross profit

^[1]

1,824,656

12,668,586

7,072,995

4,962,670

Income (loss) from operations

^[1]

(242,067)

(1,680,672)

(115,056)

433,052

Net income

^[1]

(313,543)

(2,176,932)

2,052,526

625,520

Net income attributable to the investees

^[1]

$ (288,102)

¥ (2,000,291)

¥ 2,207,503

¥ 728,644

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

Schedule of Investments at Amortized Cost and Fair Value (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016 CNY (¥)	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 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			¥ 527,596	¥ 322,269
Available-for-sale investments, gross unrealized gains (losses)			(31,084)	(45,304)
Available-for-sale investments noncurrent, fair value		$ 71,513	496,512	276,965
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
Held-to-maturity investments, gross unrecognized holding losses				(32,507)
Held-to-maturity investments, fair value				1,806,446
Short-term Investments \| Equity Investments
Amortized cost, Gain (loss) and Fair value on Investments [Line Items]
Available-for-sale investments, cost or amortized cost			32,899	600,543
Available-for-sale investments, gross unrealized gains (losses)				142,075
Available-for-sale investments, gross unrealized losses			(4,112)
Available-for-sale investments current, fair value		4,146	28,787	742,618
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			41,802,170	36,942,840
Held-to-maturity investments, gross unrecognized holding gains			70,018	197,848
Held-to-maturity investments, gross unrecognized holding losses			(3,547)	(6,592)
Held-to-maturity investments, fair value		6,030,339	41,868,641	37,134,096
Available-for-sale investments, cost or amortized cost			14,352,711	6,872,077
Available-for-sale investments, gross unrealized gains			31,197
Available-for-sale investments, gross unrealized gains (losses)				86,322
Available-for-sale investments, gross unrealized losses			(6,052)
Available-for-sale investments current, fair value		2,070,842	14,377,856	6,958,399
Short-term Investments \| Adjustable-rate Debt Investments
Amortized cost, Gain (loss) and Fair value on Investments [Line Items]
Available-for-sale investments, cost or amortized cost			14,673,620	13,137,500
Available-for-sale investments, gross unrealized gains			313,196
Available-for-sale investments, gross unrealized gains (losses)				187,885
Available-for-sale investments current, fair value		2,158,550	14,986,816	¥ 13,325,385
Trading Securities
Amortized cost, Gain (loss) and Fair value on Investments [Line Items]
Trading securities, cost or amortized cost			7,685,697
Trading securities, gross unrealized gains	¥ 61,739
Trading securities, fair value		$ 1,115,863	¥ 7,747,436

Accounts Receivable (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2013 CNY (¥)
Receivables [Abstract]
Accounts receivable	$ 617,417	¥ 4,286,725		¥ 4,116,549
Allowance for doubtful accounts	(25,551)	(177,401)	$ (27,303)	(189,563)	¥ (93,877)	¥ (43,814)
Accounts receivable, net	$ 591,866	¥ 4,109,324		¥ 3,926,986

Movement in Allowance for Doubtful Accounts (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)
Allowance for Doubtful Accounts
Balance as of January 1	$ 27,303	¥ 189,563	¥ 93,877	¥ 43,814
Amounts charged to expenses	5,699	39,568	115,261	50,063
Amounts written off	(7,451)	(51,730)	(19,575)	0
Balance as of December 31	$ 25,551	¥ 177,401	¥ 189,563	¥ 93,877

Other Current Assets (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)
Prepaid Expense and Other Assets [Abstract]
Prepaid expenses	$ 56,054	¥ 389,182	¥ 339,264
Advances to suppliers	132,885	922,621	1,953,717
Tax prepayments	7,562	52,500	3,074
Receivables from online payment agencies	59,040	409,912	318,528
Deposits	34,360	238,559	380,152
Purchased copyrights	85,453	593,301	432,730
Others	106,356	738,441	686,375
Other assets, current	$ 481,710	¥ 3,344,516	¥ 4,113,840

Fixed Assets (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 3,150,602	¥ 21,874,633	¥ 18,657,795
Accumulated depreciation	(1,523,878)	(10,580,285)	(8,030,668)
Fixed assets, net	1,626,724	11,294,348	10,627,127
Computer equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	2,188,175	15,192,502	12,520,942
Office building
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	467,696	3,247,212	3,094,551
Office building related facility, machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	255,283	1,772,428	1,593,090
Vehicles
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	6,520	45,267	31,450
Office equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	78,704	546,442	433,144
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	45,477	315,745	302,304
Construction in Progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 108,747	¥ 755,037	¥ 682,314

Fixed Assets - Additional Information (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2016 CNY (¥)
Property, Plant and Equipment [Abstract]
Capital leases, asset gross	$ 31,800		¥ 224,710		¥ 220,780
Capital leases, accumulated depreciation	30,210		174,630		209,730
Capital leases, future minimum lease payments					7,440
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
Capital leases, future minimum lease payments due in 2021					¥ 0
Fixed assets, depreciation expense	493,900	¥ 3,430,000	2,870,000	¥ 2,190,000
Impairment loss on fixed assets	$ 0	¥ 0	¥ 0	¥ 0

Goodwill and Intangible Assets - Additional Information (Detail) ¥ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2015 Unit	Dec. 31, 2016 USD ($) Unit	Dec. 31, 2016 CNY (¥) Unit	Dec. 31, 2015 CNY (¥) Unit	Dec. 31, 2014 CNY (¥) Unit
Amortization Of Intangible Assets Disclosure [Abstract]
Number of reporting units the company split Baidu reporting unit into	4	3	3	3	3
Impairment loss on intangible assets		$ 118,380	¥ 820	¥ 0	¥ 1,630
Amortization expense of intangible assets		$ 670,560,000	¥ 4,660,000	¥ 2,500,000	¥ 1,590,000

Changes in Carrying Amount of Goodwill (Detail) ¥ in Thousands, $ in Thousands	6 Months Ended		12 Months Ended
	Dec. 31, 2015 CNY (¥)	Jun. 30, 2015 CNY (¥)	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2014 CNY (¥)
Goodwill [Line Items]
Beginning Balance	¥ 17,688,574	¥ 17,418,895		¥ 15,395,573	¥ 16,864,350
Goodwill disposed	(2,293,007)			(53,487)
Goodwill acquired		269,679			554,541
Foreign currency translation adjustment	6			10	4
Ending Balance	15,395,573	17,688,574	$ 2,209,721	15,342,096	17,418,895
Search Services
Goodwill [Line Items]
Beginning Balance	10,822,664			10,822,670
Goodwill disposed	0			(37,781)
Foreign currency translation adjustment	6			10
Ending Balance	10,822,670	10,822,664	1,553,348	10,784,899
Transaction Services excluding Qunar
Goodwill [Line Items]
Beginning Balance	1,296,796			1,296,796
Goodwill disposed	0			(15,706)
Foreign currency translation adjustment	0			0
Ending Balance	1,296,796	1,296,796	184,515	1,281,090
Qunar
Goodwill [Line Items]
Beginning Balance	2,293,007	2,293,007		0	2,293,007
Goodwill disposed	(2,293,007)			0
Goodwill acquired		0			0
Foreign currency translation adjustment	0			0	0
Ending Balance	0	2,293,007	0	0	2,293,007
iQiyi
Goodwill [Line Items]
Beginning Balance	3,276,107	3,276,107		3,276,107	3,288,194
Goodwill disposed	0			0
Goodwill acquired		0			(12,087)
Foreign currency translation adjustment	0			0	0
Ending Balance	3,276,107	3,276,107	$ 471,858	¥ 3,276,107	3,276,107
Baidu
Goodwill [Line Items]
Beginning Balance	¥ 12,119,460	11,849,781			11,283,149
Goodwill acquired		269,679			566,628
Foreign currency translation adjustment					4
Ending Balance		¥ 12,119,460			¥ 11,849,781

Finite-Lived Intangible Assets (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying value		¥ 9,097,449	¥ 6,578,238
Finite-lived intangible assets, accumulated amortization		(5,239,735)	(3,257,185)
Finite-lived intangible assets, net carrying value	$ 555,628	3,857,714	3,321,053
Land use right
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying value		464,165	464,165
Finite-lived intangible assets, accumulated amortization		(53,711)	(44,428)
Finite-lived intangible assets, net carrying value	59,119	410,454	419,737
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying value		463,061	472,013
Finite-lived intangible assets, accumulated amortization		(462,239)	(364,310)
Finite-lived intangible assets, net carrying value	118	822	107,703
Software
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying value		536,085	513,470
Finite-lived intangible assets, accumulated amortization		(416,268)	(352,099)
Finite-lived intangible assets, net carrying value	17,257	119,817	161,371
Trademarks
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying value		596,332	613,032
Finite-lived intangible assets, accumulated amortization		(205,098)	(144,983)
Finite-lived intangible assets, net carrying value	56,350	391,234	468,049
User list
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying value		698,960	699,872
Finite-lived intangible assets, accumulated amortization		(657,288)	(497,283)
Finite-lived intangible assets, net carrying value	6,002	41,672	202,589
Licensed copyrights of video contents
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying value		5,608,338	3,039,164
Finite-lived intangible assets, accumulated amortization		(2,993,166)	(1,478,285)
Finite-lived intangible assets, net carrying value	376,663	2,615,172	1,560,879
Others
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying value		730,508	776,522
Finite-lived intangible assets, accumulated amortization		(451,965)	(375,797)
Finite-lived intangible assets, net carrying value	$ 40,119	¥ 278,543	¥ 400,725

Estimated Amortization Expense Relating to Existing Intangible Assets with Finite Lives (Detail) - Dec. 31, 2016 ¥ in Thousands, $ in Thousands	USD ($)	CNY (¥)
Estimated amortization expense
2017	$ 186,386	¥ 1,294,079
2018	132,222	918,017
2019	67,296	467,234
2020	47,442	329,390
2021	$ 29,472	¥ 204,624

Accounts Payable and Accrued Liabilities (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)
Payables and Accruals [Abstract]
Accrued payroll and welfare	$ 208,066	¥ 1,444,600	¥ 1,629,794
Tax payable	114,284	793,476	334,058
Interest payable	14,642	101,656	127,799
Users' and distributors' deposits	95,039	659,858	888,098
Purchase of fixed assets and spare parts	174,043	1,208,378	1,495,958
Traffic acquisition costs	283,481	1,968,206	1,852,949
Bandwidth costs	194,885	1,353,090	1,080,657
Content acquisition costs	483,983	3,360,291	1,821,217
Funds collected on behalf of service providers	231,359	1,606,328	1,640,460
Payable to merchants	67,498	468,637	801,282
Secured borrowings	973,491	6,758,946	0
Accrued other operating expenses	933,633	6,482,215	5,112,984
Others	352,643	2,448,405	1,054,936
Accounts payable and accrued liabilities	$ 4,127,047	¥ 28,654,086	¥ 17,840,192

Loans Payable - Additional Information (Detail) ¥ in Thousands, $ in Thousands																	2 Months Ended
	Dec. 19, 2016 USD ($)	Dec. 14, 2016 USD ($)	Nov. 17, 2016 USD ($)	Sep. 23, 2016 USD ($)	Aug. 16, 2016 USD ($)	Aug. 12, 2016 USD ($)	Aug. 08, 2016 USD ($)	Jul. 19, 2016 USD ($)	Jul. 11, 2016 USD ($)	Jun. 08, 2016 USD ($) Person	Feb. 26, 2016 USD ($)	Jan. 29, 2016 USD ($)	Sep. 30, 2015 USD ($)	Aug. 28, 2015 USD ($)	Aug. 10, 2015 USD ($)	Dec. 09, 2014 USD ($) Agreement Loan	Dec. 31, 2015 USD ($)	Dec. 19, 2016 CNY (¥)	Dec. 14, 2016 CNY (¥)	Dec. 09, 2016 USD ($)	Dec. 09, 2016 CNY (¥)	Nov. 26, 2016 USD ($)	Nov. 26, 2016 CNY (¥)	Nov. 25, 2016 USD ($)	Nov. 25, 2016 CNY (¥)	Nov. 17, 2016 CNY (¥)	Sep. 23, 2016 CNY (¥)	Aug. 16, 2016 CNY (¥)	Aug. 12, 2016 CNY (¥)	Aug. 08, 2016 CNY (¥)	Jul. 19, 2016 CNY (¥)	Jul. 11, 2016 CNY (¥)	Jun. 22, 2016 USD ($)	Jun. 22, 2016 CNY (¥)	Jun. 08, 2016 CNY (¥)	Feb. 26, 2016 CNY (¥)	Jan. 29, 2016 CNY (¥)	Jan. 22, 2016 USD ($)	Jan. 22, 2016 CNY (¥)	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 (¥) Agreement Loan
Debt Instrument [Line Items]
Number of arrangers \| Person										21
China Merchant Bank (Shanghai Branch) \| Loan 1
Debt Instrument [Line Items]
Specific amount up to which borrowings can be made under the commitment of a bank loan																																										$ 14,400	¥ 100,000
Amount borrowed under the commitment of a bank loan													$ 1,430				$ 12,980																							¥ 90,100	¥ 9,900
Annual interest rate													4.60%				4.35%																							4.35%	4.60%
Bank loan maturity period													1 year				1 year
China Merchant Bank (Shanghai Branch) \| Loan 2
Debt Instrument [Line Items]
Specific amount up to which borrowings can be made under the commitment of a bank loan	$ 12,240																	¥ 85,000
Amount borrowed under the commitment of a bank loan	$ 12,240																	¥ 85,000
Annual interest rate	4.18%																	4.18%
Bank loan maturity period	1 year
China Merchants Bank (Beijing Branch)
Debt Instrument [Line Items]
Specific amount up to which borrowings can be made under the commitment of a bank loan									$ 28,810																							¥ 200,000
Amount borrowed under the commitment of a bank loan							$ 11,520	$ 7,200																						¥ 80,000	¥ 50,000
Annual interest rate							4.35%	4.35%																						4.35%	4.35%
Bank loan maturity period							1 year	1 year
China Merchants Bank (Beijing Branch) \| Loans Borrowed by iQiyi
Debt Instrument [Line Items]
Specific amount up to which borrowings can be made under the commitment of a bank loan																																						$ 28,810	¥ 200,000
Amount borrowed under the commitment of a bank loan		$ 3,720									$ 2,950	$ 7,730							¥ 25,800																	¥ 20,500	¥ 53,700
Annual interest rate		4.13%									4.13%	4.13%							4.13%																	4.13%	4.13%
Bank loan maturity period		1 year									1 year	1 year
The percentage points of benchmark one-year lending rate published by the People's Bank of China to compute annual interest rate																																						95.00%	95.00%
China Citic Bank (Chongqing Branch) \| Loan 1
Debt Instrument [Line Items]
Specific amount up to which borrowings can be made under the commitment of a bank loan									$ 21,600																							¥ 150,000
Amount borrowed under the commitment of a bank loan				$ 21,600																							¥ 150,000
Annual interest rate				4.78%																							4.78%
Bank loan maturity period				1 year
The percentage points added to LIBOR to compute the floating interest rate per annum									0.485%
China Citic Bank (Chongqing Branch) \| Loan 1 \| Banking Facility Agreement One
Debt Instrument [Line Items]
Interest rate terms									Loan Prime Rate ("LPR") plus 48.50 basis points
China Citic Bank (Chongqing Branch) \| Loan 2
Debt Instrument [Line Items]
Specific amount up to which borrowings can be made under the commitment of a bank loan						$ 21,600																							¥ 150,000
Amount borrowed under the commitment of a bank loan					$ 21,600																							¥ 150,000
Annual interest rate					4.56%																							4.56%
Bank loan maturity period					1 year
The percentage points added to LIBOR to compute the floating interest rate per annum						0.2675%
China Citic Bank (Chongqing Branch) \| Loan 2 \| Banking Facility Agreement Two
Debt Instrument [Line Items]
Interest rate terms						LPR plus 26.75 basis points
Bank of China
Debt Instrument [Line Items]
Number of loan agreements																2																																		2
Number of unsecured loan \| Loan																2																																		2
Number of interest rate swap agreements																2																																		2
Bank of China \| Unsecured Loan 1
Debt Instrument [Line Items]
Amount borrowed under the commitment of a bank loan																$ 150,000																																		¥ 1,040,000
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																																		¥ 1,040,000
Annual interest rate																2.45%																																		2.45%
Bank loan maturity period																3 years
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	¥ 1,040,000
Amount borrowed under the commitment of a bank loan															$ 150,000																																¥ 1,040,000
Annual interest rate															1.41%																																1.41%
Bank loan maturity period															2 years
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	¥ 1,390,000
Amount borrowed under the commitment of a bank loan														$ 200,000																														¥ 1,390,000
Annual interest rate																																													1.42%	1.42%
Bank loan maturity period														2 years
A Group Of 21 Arrangers \| Unsecured Loan 1
Debt Instrument [Line Items]
Specific amount up to which borrowings can be made under the commitment of a bank loan										$ 1,000,000																									¥ 6,940,000
Amount borrowed under the commitment of a bank loan																						$ 250,000	¥ 1,740,000	$ 250,000	¥ 1,740,000								$ 500,000	¥ 3,460,000
Annual interest rate																						2.78%	2.78%	2.10%	2.10%								2.11%	2.11%
Bank loan maturity period										5 years
A Group Of 21 Arrangers \| Unsecured Loan 2
Debt Instrument [Line Items]
Specific amount up to which borrowings can be made under the commitment of a bank loan										$ 1,000,000																									¥ 6,940,000
Bank loan maturity period										5 years
International Finance Corporation
Debt Instrument [Line Items]
Specific amount up to which borrowings can be made under the commitment of a bank loan			$ 72,010																							¥ 500,000
Amount borrowed under the commitment of a bank loan																				$ 72,010	¥ 500,000
Annual interest rate																				4.92%	4.92%
Bank loan maturity period			1 year

Notes Payable - Additional Information (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Jun. 30, 2015 USD ($) Tranche	Jun. 09, 2014 USD ($)	Aug. 06, 2013 USD ($)	Nov. 28, 2012 USD ($) Tranche
Unsecured Senior Notes Due Two Thousand Seventeen
Debt Instrument [Line Items]
Debt face amount									$ 750,000
Debt, maturity date	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
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
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
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
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
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 \| ¥	¥ 0	¥ 7,750,000	¥ 6,190,000
Discount on debt issued				$ 10,710	¥ 74,360
Debt issuance cost				$ 21,550	¥ 149,590

Principal Amount and Unamortized Discount and Debt Issuance Costs (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)
Debt Disclosure [Abstract]
Principal amount	$ 4,751,231	¥ 32,987,800	¥ 30,869,300
Unamortized discount and debt issuance costs	(19,589)	(136,008)	(167,184)
Long-term Debt, Total	$ 4,731,642	¥ 32,851,792	¥ 30,702,116

Repayment of Principal Amount of Long Term Debts (Detail) - Dec. 31, 2016 - Long Term Debt ¥ in Thousands, $ in Thousands	USD ($)	CNY (¥)
Long Term Debt Maturities Repayments Of Principal [Line Items]
2017	$ 1,250,000	¥ 8,678,750
2018	1,000,000	6,943,000
2019	1,000,000	6,943,000
2020	750,000	5,207,250
2021	1,000,000	6,943,000
Thereafter	$ 1,250,000	¥ 8,678,750

Income Taxes - Additional Information (Detail) ¥ in Thousands, $ in Thousands, ¥ in Millions	3 Months Ended	12 Months Ended			21 Months Ended	36 Months Ended
	Mar. 31, 2015	Dec. 31, 2016 USD ($)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014	Dec. 31, 2016 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2016 JPY (¥)	Dec. 31, 2013 CNY (¥)
Income Taxes [Line Items]
Effective tax rate		20.08%	14.44%	15.41%
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		$ 2,380,000			$ 2,380,000	$ 2,380,000	¥ 16,500,000
Accrued withholding tax		91,151	¥ 592,719		91,151	91,151	632,859		¥ 580,720
Undistributed earnings no withholding tax has accrued		$ 12,890,000			$ 12,890,000	$ 12,890,000	¥ 89,520,000
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%
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 \| Maximum
Income Taxes [Line Items]
Effective tax rate		37.00%
Baidu Japan \| Minimum
Income Taxes [Line Items]
Effective tax rate		34.00%
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
Income Taxes [Line Items]
A preferential enterprise income tax rate				10.00%
Baidu Online \| Key Software Enterprise
Income Taxes [Line Items]
A preferential enterprise income tax rate			10.00%
Baidu China \| 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		2017
Certain PRC Subsidiaries and VIEs \| Expiration Period Two \| High And New Technology Enterprise
Income Taxes [Line Items]
Tax holiday, expiration year		2018
Certain PRC Subsidiaries and VIEs \| Expiration Period Three \| High And New Technology Enterprise
Income Taxes [Line Items]
Tax holiday, expiration year		2019
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		2012
PRC \| Latest Tax Year
Income Taxes [Line Items]
Tax years remain open to examination by respective taxing jurisdictions		2016
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, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)
Income Loss From Continuing Operations Before Income Taxes Minority Interest By Jurisdiction [Abstract]
PRC	$ 2,620,453	¥ 18,193,808	¥ 16,877,599	¥ 17,783,174
Non-PRC	(530,693)	(3,684,601)	21,029,024	(3,298,768)
Income before income taxes	$ 2,089,760	¥ 14,509,207	¥ 37,906,623	¥ 14,484,406

Components of Income Tax (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)
Income Tax Disclosure [Abstract]
Current income tax	$ 498,612	¥ 3,461,853	¥ 3,213,638	¥ 2,942,173
Income tax refund due to reduced tax rate	(77,013)	(534,698)	0	(17,553)
Adjustments of deferred tax assets due to change in tax rates	(1,741)	(12,085)	79,947	28,146
Deferred income tax (benefit) expense	(213)	(1,476)	2,180,792	(721,594)
Taxation for the year	$ 419,645	¥ 2,913,594	¥ 5,474,377	¥ 2,231,172

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, 2016 USD ($) $ / shares	Dec. 31, 2016 CNY (¥) ¥ / shares	Dec. 31, 2015 CNY (¥) ¥ / shares	Dec. 31, 2014 CNY (¥) ¥ / shares
Income Tax Disclosure [Abstract]
Expected taxation at PRC statutory tax rate	$ 522,441	¥ 3,627,302	¥ 9,476,656	¥ 3,587,693
Effect of differing tax rates in different jurisdictions	105,944	735,566	(5,253,700)	676,663
Non-taxable income	(10,547)	(73,226)	(65,411)	(12,504)
Non-deductible expenses	16,496	114,534	165,264	123,245
Research and development super-deduction	(104,537)	(725,800)	(767,858)	(538,305)
Effect of PRC preferential tax rates and tax holiday	(266,660)	(1,851,421)	(1,547,392)	(1,897,184)
Effect of tax rate changes on deferred taxes	(1,741)	(12,085)	79,947	28,146
Over -accrued EIT for previous years	(74,842)	(519,631)	(248,673)	(153,121)
PRC withholding tax	40,737	282,838	2,470,733	0
Addition to valuation allowance	192,354	1,335,517	1,164,811	416,539
Taxation for the year	$ 419,645	¥ 2,913,594	¥ 5,474,377	¥ 2,231,172
Effective tax rate	20.08%	20.08%	14.44%	15.41%
Effect of preferential tax rates inside the PRC on basic earnings per Class A and Class B ordinary share \| (per share)	$ 7.69	¥ 53.41	¥ 44.31	¥ 53.61

Tax Effects of Temporary Differences that Gave Rise to Deferred Tax Balances (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2013 CNY (¥)
Deferred tax assets:
Provision for doubtful receivables	$ 19,862	¥ 137,901	¥ 120,612
Accrued expenses, payroll and others	391,061	2,715,136	1,745,810
Fixed assets depreciation	3,805	26,421	19,659
Net operating loss carry-forward	248,744	1,727,031	1,320,496
Less: valuation allowance	(505,006)	(3,506,259)	(2,198,403)
Deferred tax assets, net	158,466	1,100,230	1,008,174
Deferred tax liabilities:
Long-lived assets arising from acquisitions	35,756	248,251	359,531
Withholding tax on PRC subsidiaries' undistributed earnings	91,151	632,859	592,719	¥ 580,720
Withholding tax on capital gains derived from PRC	390,050	2,708,125	2,489,040
Deferred tax liabilities	$ 516,957	¥ 3,589,235	¥ 3,441,290

Commitment and Contingencies - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2016 CNY (¥)
Network Infrastructure and Buildings
Commitments and Contingencies Disclosure [Line Items]
Capital commitments contracted not yet reflected in financial statements	$ 177,160,000				¥ 1,230,000,000
Office
Commitments and Contingencies Disclosure [Line Items]
Total operating lease expense	71,200,000	¥ 494,370,000	¥ 647,090,000	¥ 525,310,000
IDC Facilities
Commitments and Contingencies Disclosure [Line Items]
Total operating lease expense	679,820,000	¥ 4,720,000,000	3,720,000,000	¥ 2,850,000,000
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, 2016 ¥ in Thousands, $ in Thousands	USD ($)	CNY (¥)
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2017	$ 434,824	¥ 3,018,986
2018	200,202	1,390,004
2019	120,876	839,240
2020	81,967	569,100
2021	25,399	176,348
Thereafter	4,338	30,117
Operating Leases, Future Minimum Payments Due, Total	$ 867,606	¥ 6,023,795

Future Minimum Payments Under Non-Cancelable Licensing Agreements (Detail) - Dec. 31, 2016 - Licensed copyrights of video contents ¥ in Thousands, $ in Thousands	USD ($)	CNY (¥)
Commitment And Contingencies [Line Items]
2017	$ 862,835	¥ 5,990,656
2018	214,495	1,489,234
2019	28,856	200,348
2020	28,333	196,718
2021	23,682	164,425
Thereafter	141,047	979,291
Future Minimum Payments Under Non-Cancelable Licensing agreements	$ 1,299,248	¥ 9,020,672

Summary of Redeemable Noncontrolling Interest (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)
Temporary Equity Disclosure [Abstract]
Balance as of January 1	$ 568,613	¥ 3,947,879	¥ 1,894,502	¥ 0
Other comprehensive income	46,869	325,408	142,071	0
Issuance of subsidiary shares	95,170	660,771	1,582,126	1,841,819
Accretion of redeemable noncontrolling interests	80,357	557,918	329,180	52,683
Balance as of December 31	$ 791,009	¥ 5,491,976	¥ 3,947,879	¥ 1,894,502

Redeemable Noncontrolling Interests - Additional Information (Detail) - USD ($) $ in Thousands	May 31, 2016	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			$ 300,000
Xiaodu
Temporary Equity Disclosure [Abstract]
Total purchase consideration	$ 100,000	$ 250,000
Preferred stock, shares issued	42,105,264	250,000,000

Shareholder's Equity - Additional Information (Detail) $ / shares in Units, ¥ in Thousands			12 Months Ended
	Oct. 29, 2015 USD ($)	Jul. 30, 2015 USD ($)	Dec. 31, 2016 USD ($) $ / shares shares	Dec. 31, 2015 USD ($) shares	Dec. 31, 2015 CNY (¥) shares	Dec. 31, 2014 shares	Dec. 31, 2016 CNY (¥) shares	Dec. 31, 2015 $ / 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			91,667	0	0	45,000
Stock repurchase program, proposed aggregate value \| $	$ 2,000,000,000	$ 1,000,000,000
Stock repurchase program, period	24 months	12 months
Number of Class A ordinary shares repurchased			0	603,726	603,726
Aggregate purchase price			$ 0	$ 990,160,000	¥ 6,376,964
Allocation of after-tax profits to statutory surplus fund, percentage			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%
Amounts of restricted paid up capital and statutory reserve funds of PRC subsidiaries and net assets of VIEs			$ 1,970,000,000		¥ 10,580,000		¥ 13,700,000
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
Common stock, shares outstanding			27,325,551		27,113,541		27,325,551
Common stock, shares issued			27,325,551		27,113,541		27,325,551
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
Common stock, shares outstanding			7,401,254		7,492,921		7,401,254
Common stock, shares issued			7,401,254		7,492,921		7,401,254

Shareholders' Equity (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)
Cumulative Effect on Retained Earnings, Net of Tax [Abstract]
PRC statutory reserve funds	$ 63,574	¥ 441,391	¥ 417,911
Unreserved retained earnings	12,284,648	85,292,315	74,241,444
Total retained earnings	$ 12,348,222	¥ 85,733,706	¥ 74,659,355

Components of Accumulated Other Comprehensive Income (Loss) (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balances		¥ 80,267,837	¥ 52,157,881	¥ 40,036,827
Other comprehensive income (loss) before reclassification		(109,768)	(155,886)	(395,598)
Amounts reclassified from accumulated other comprehensive income		(540,495)	(194,451)	(45,025)
Other comprehensive income (loss), net of tax	$ (93,657)	(650,263)	(350,337)	(440,623)
Other comprehensive income attribute to noncontrolling interests and redeemable noncontrolling interests		(326,647)	(176,201)	(20,153)
Balances	13,286,824	92,250,419	80,267,837	52,157,881
Foreign currency translation adjustment
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balances		(1,105,820)	(284,723)	158,355
Other comprehensive income (loss) before reclassification		(589,870)	(644,896)	(422,925)
Amounts reclassified from accumulated other comprehensive income		0	0	0
Other comprehensive income (loss), net of tax		(589,870)	(644,896)	(422,925)
Other comprehensive income attribute to noncontrolling interests and redeemable noncontrolling interests		(326,640)	(176,201)	(20,153)
Balances	(291,277)	(2,022,330)	(1,105,820)	(284,723)
Unrealized gains on available- for-sale investments
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balances		299,764	5,205	22,903
Other comprehensive income (loss) before reclassification		480,102	489,010	27,327
Amounts reclassified from accumulated other comprehensive income		(540,495)	(194,451)	(45,025)
Other comprehensive income (loss), net of tax		(60,393)	294,559	(17,698)
Other comprehensive income attribute to noncontrolling interests and redeemable noncontrolling interests		(7)	0	0
Balances	34,476	239,364	299,764	5,205
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balances		(806,056)	(279,518)	181,258
Balances	$ (256,801)	¥ (1,782,966)	¥ (806,056)	¥ (279,518)

Tax Effect Allocated to Each Component of Other Comprehensive Income (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)
Other Comprehensive Income (Loss), Tax [Abstract]
Unrealized gains on available-for-sale investments Unrealized holding gains (losses) during the year	$ (17,242)	¥ (119,708)	¥ (68,303)	¥ 1,680
Reclassified for gains realized	15,904	110,418	28,885	0
Net unrealized gains (losses)	(1,338)	(9,290)	(39,418)	1,680
Other comprehensive income (loss)	$ (1,338)	¥ (9,290)	¥ (39,418)	¥ 1,680

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, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)
Net Income (Loss) Available to Common Stockholders, Basic [Abstract]
Net income attributable to Baidu, Inc.	$ 1,675,395	¥ 11,632,269	¥ 33,664,173	¥ 13,196,932
Accretion of the redeemable noncontrolling interests	(80,357)	(557,918)	(329,180)	(52,683)
Numerator for EPS computation	$ 1,595,038	¥ 11,074,351	¥ 33,334,993	¥ 13,144,249

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, 2016 USD ($) $ / shares shares	Dec. 31, 2016 CNY (¥) ¥ / shares shares	Dec. 31, 2015 CNY (¥) ¥ / shares shares	Dec. 31, 2014 CNY (¥) ¥ / shares shares
Numerator
Allocation of net income attributable to Baidu, Inc.	$ 1,595,038	¥ 11,074,351	¥ 33,334,993	¥ 13,144,249
Class A Ordinary Shares
Numerator
Allocation of net income attributable to Baidu, Inc.	$ 1,254,487	¥ 8,709,905	¥ 26,182,538	¥ 10,328,517
Denominator
Denominator used for earnings per share - basic	27,263,984	27,263,984	27,428,861	27,551,463
Earnings per share - basic \| (per share)	$ 46.01	¥ 319.47	¥ 954.56	¥ 374.88
Numerator
Allocation of net income attributable to Baidu, Inc. for diluted computation	$ 1,255,388	¥ 8,716,163	¥ 26,205,544	¥ 10,339,397
Reallocation of net income attributable to Baidu, Inc. as a result of conversion of Class B to Class A shares	339,650	2,358,188	7,129,449	2,804,852
Allocation of net income attributable to Baidu, Inc.	$ 1,595,038	¥ 11,074,351	¥ 33,334,993	¥ 13,144,249
Denominator
Weighted average ordinary shares outstanding	27,263,984	27,263,984	27,428,861	27,551,463
Conversion of Class B to Class A ordinary shares	7,401,254	7,401,254	7,492,921	7,511,003
Share-based awards	91,848	91,848	112,688	136,008
Denominator used for earnings per share - diluted	34,757,086	34,757,086	35,034,470	35,198,474
Earnings per share - diluted \| (per share)	$ 45.89	¥ 318.62	¥ 951.49	¥ 373.43
Class B Ordinary Shares
Numerator
Allocation of net income attributable to Baidu, Inc.	$ 340,551	¥ 2,364,446	¥ 7,152,455	¥ 2,815,732
Denominator
Denominator used for earnings per share - basic	7,401,254	7,401,254	7,492,921	7,511,003
Earnings per share - basic \| (per share)	$ 46.01	¥ 319.47	¥ 954.56	¥ 374.88
Numerator
Allocation of net income attributable to Baidu, Inc. for diluted computation	$ 339,650	¥ 2,358,188	¥ 7,129,449	¥ 2,804,852
Reallocation of net income attributable to Baidu, Inc. as a result of conversion of Class B to Class A shares	0	0	0	0
Allocation of net income attributable to Baidu, Inc.	$ 339,650	¥ 2,358,188	¥ 7,129,449	¥ 2,804,852
Denominator
Weighted average ordinary shares outstanding	7,401,254	7,401,254	7,492,921	7,511,003
Conversion of Class B to Class A ordinary shares	0	0	0	0
Share-based awards	0	0	0	0
Denominator used for earnings per share - diluted	7,401,254	7,401,254	7,492,921	7,511,003
Earnings per share - diluted \| (per share)	$ 45.89	¥ 318.62	¥ 951.49	¥ 373.43
American Depositary Shares \| Class A Ordinary Shares
Denominator
Denominator used for earnings per share - basic	272,639,840	272,639,840	274,288,610	275,514,630
Earnings per share - basic \| (per share)	$ 4.60	¥ 31.95	¥ 95.46	¥ 37.49
Denominator
Weighted average ordinary shares outstanding	272,639,840	272,639,840	274,288,610	275,514,630
Denominator used for earnings per share - diluted	347,570,860	347,570,860	350,344,700	351,984,740
Earnings per share - diluted \| (per share)	$ 4.59	¥ 31.86	¥ 95.15	¥ 37.34

Share-Based Awards Plan - Additional Information of Baidu, Inc. (Detail) - Parent Company $ / shares in Units, ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016 USD ($) $ / shares shares	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2015 $ / shares	Dec. 31, 2014 CNY (¥)	Dec. 31, 2014 $ / shares	Dec. 31, 2016 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	$ 1,755.90
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	$ 20,530	¥ 142,570	¥ 199,880		¥ 224,800
Total fair value of options vested	32,400	¥ 224,940	149,000		149,220
Unrecognized share-based compensation cost	$ 46,580						¥ 323,430
A weighted-average vesting period over which the deferred cost is expected to be recognized	2 years 9 months 18 days	2 years 9 months 18 days
The weighted-average grant-date fair value of options granted during respective years	$ 659.70			$ 790.00		$ 755.00
Stock Options \| 2008 Plan \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares vesting term	4 years	4 years
Stock Options \| 2008 Plan \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares vesting term	2 years	2 years
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized share-based compensation cost	$ 775,050						¥ 5,380,000
A weighted-average vesting period over which the deferred cost is expected to be recognized	3 years 2 months 23 days	3 years 2 months 23 days
Total fair value of shares vested during respective years, restricted shares	$ 160,340	¥ 1,110	¥ 700,660		¥ 324,410
The weighted-average grant-date fair value of restricted shares granted during respective years	$ 1,755.90			$ 1,979.30		$ 1,815.60
Restricted Stock \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares vesting term	4 years	4 years
Restricted Stock \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares vesting term	2 years	2 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, 2016	Dec. 31, 2015
Share Option Roll Forward - Number of shares
Outstanding, December 31, 2015	220,165
Granted	50,409
Exercised	(26,933)
Expired/Cancelled	(31)
Forfeited	(12,371)
Outstanding, December 31, 2016	231,239	220,165
Vested and expected to vest at December 31, 2016	205,508
Exercisable at December 31, 2016	114,141
Share Option Roll Forward - Weighted-Average Exercise Price
Outstanding, December 31, 2015	$ 1,437.70
Granted	1,684.20
Exercised	1,011.90
Expired/Cancelled	1,067.00
Forfeited	1,505.80
Outstanding, December 31, 2016	1,537.40	$ 1,437.70
Vested and expected to vest at December 31, 2015	1,507.80
Exercisable at December 31, 2016	$ 1,279.30
Share Option Roll Forward - Weighted-Average Remaining Contractual Life (in years)
Outstanding	7 years 3 months	7 years 6 months 18 days
Vested and expected to vest at December 31, 2016	7 years 1 month 13 days
Exercisable at December 31, 2016	6 years 22 days
Share Option Roll Forward - Aggregate Intrinsic Value (in thousands)
Outstanding, December 31, 2015	$ 115,458
Outstanding, December 31, 2016	61,621	$ 115,458
Vested and expected to vest at December 31, 2016	58,927
Exercisable at December 31, 2016	$ 51,362

Assumptions Used to Estimate Fair Values of Share Options Granted - Baidu, Inc. (Detail) - Parent Company	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Risk-free interest rate, minimum	1.13%	1.31%	1.52%
Risk-free interest rate, maximum	1.47%	1.36%	1.77%
Dividend yield	0.00%	0.00%	0.00%
Expected volatility range, minimum	38.91%	40.04%	40.96%
Expected volatility range, maximum	40.09%	40.57%	41.59%
Weighted average expected volatility	39.37%	40.21%	41.36%
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 9 months	5 years 7 days
Maximum
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Expected life	5 years 11 months 1 day	5 years 1 month 17 days

Restricted Shares Activity (Detail) - Parent Company	12 Months Ended
Restricted Shares Activity (Detail) - Parent Company	Dec. 31, 2016 $ / shares shares
Restricted Shares Roll Forward - Number of Shares
Unvested, December 31, 2015 \| shares	344,534
Granted \| shares	526,960
Vested \| shares	(93,409)
Cancelled \| shares	(242)
Forfeited \| shares	(70,572)
Unvested, December 31, 2016 \| shares	707,271
Restricted Shares Roll Forward - Weighted Average Grant Date Fair Value
Unvested, December 31, 2015 \| $ / shares	$ 1,853.50
Granted \| $ / shares	1,755.90
Vested \| $ / shares	1,716.50
Cancelled \| $ / shares	1,743.10
Forfeited \| $ / shares	1,831.50
Unvested, December 31, 2016 \| $ / shares	$ 1,800.70

Total Share-Based Compensation Cost Recognized (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Capitalized as part of internal-used software	$ 31	¥ 214	¥ 1,381	¥ 0
Cost of revenues
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based compensation expense	14,886	103,354	49,770	34,611
Selling, general and administrative
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based compensation expense	61,823	429,234	486,760	426,052
Research and development
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based compensation expense	$ 176,782	¥ 1,227,400	¥ 850,588	¥ 502,077

Related Party Transactions - Additional Information (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)
Ctrip.com International, Ltd
Related Party Transaction [Line Items]
Related party transactions	$ 90,850	¥ 630,760	¥ 89,240

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

Dec. 31, 2016

USD ($)

Dec. 31, 2016

CNY (¥)

Dec. 31, 2015

CNY (¥)

Amounts due from related parties, current:

Amounts due from related parties, current

$ 49,776

¥ 345,594

¥ 1,940,559

Amounts due from related parties, non-current:

Amounts due from related parties, non-current

1,606

11,153

9,725

Amounts due to related parties, current:

Amounts due to related parties, current

66,065

458,687

785,945

Qunar

Amounts due from related parties, current:

Amounts due from related parties, current

^[1]

3,599

24,985

1,869,380

Amounts due to related parties, current:

Amounts due to related parties, current

^[2]

39,604

274,968

711,433

Ctrip

Amounts due from related parties, current:

Amounts due from related parties, current

^[3]

41,269

286,533

30,950

Amounts due to related parties, current:

Amounts due to related parties, current

17,961

124,705

6,966

Other Related Parties

Amounts due from related parties, current:

Amounts due from related parties, current

^[3]

4,908

34,076

40,229

Amounts due from related parties, non-current:

Amounts due from related parties, non-current

^[4]

1,606

11,153

9,725

Amounts due to related parties, current:

Amounts due to related parties, current

$ 8,500

¥ 59,014

¥ 67,546

[1]	The balance as of December 31, 2015 mainly represents short-term interest-bearing loans of RMB1,774.00 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 were fully repaid in March 2016.
[2]	The balance as of December 31, 2015 mainly represents a short-term interest-bearing loan provided by Qunar to the Company of US$100.00 million in October 2015. The loan was fully repaid in March 2016.
[3]	Balances in connection with services provided between the Company and its equity method investees arose in the ordinary course of business.
[4]	The balances mainly represent rental deposits 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 CNY (¥)	Oct. 31, 2015 USD ($)
Related Party Transaction [Line Items]
Short-term interest-bearing loan receivable \| ¥	¥ 1,774,000
Short-term interest-bearing loan payable \| $		$ 100,000

Summary of Group's Operating Segment Results (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)
Segment Reporting Information [Line Items]
Unallocated expenses	$ (253,491)	¥ (1,759,988)	¥ (1,387,118)	¥ (962,740)
Group consolidated operating profit	1,447,368	10,049,080	11,671,554	12,803,764
Operating Segments \| Search Services
Segment Reporting Information [Line Items]
Revenues	7,975,663	55,375,031	55,667,478	43,727,459
Group consolidated operating profit	3,910,818	27,152,807	28,117,837	20,547,793
Operating Segments \| Transaction Services
Segment Reporting Information [Line Items]
Revenues	704,953	4,894,486	7,005,941	3,822,456
Group consolidated operating profit	(1,783,960)	(12,386,035)	(13,145,445)	(5,973,978)
Operating Segments \| iQiyi
Segment Reporting Information [Line Items]
Revenues	1,625,137	11,283,329	5,295,760	2,873,552
Group consolidated operating profit	(398,267)	(2,765,169)	(2,383,438)	(1,110,299)
Intersegment Eliminations
Segment Reporting Information [Line Items]
Revenues	(144,531)	(1,003,482)	(1,587,450)	(1,371,149)
Group consolidated operating profit	(27,732)	(192,535)	469,718	302,988
Operating Segments after Inter-segment Eliminations
Segment Reporting Information [Line Items]
Group consolidated operating profit	$ 1,700,859	¥ 11,809,068	¥ 13,058,672	¥ 13,766,504

Fair Value Disclosure and Measurement (Detail) ¥ in Thousands	12 Months Ended
	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)	Dec. 31, 2016 CNY (¥)
Fair value disclosure
Long-term notes payable	$ 4,789,365,000		¥ 30,714,586		¥ 33,252,561
Fair value measurement
Total assets measured at fair value	5,420,914,000		21,303,367		37,637,407
Long-term investments, losses	(35,330,000)	¥ (245,330)	(116,980)	¥ (93,420)
Intangible assets, losses	(118,380)	(820)	0	(1,630)
Total losses	(60,694,000)	(421,395)	(116,978)	¥ (95,049)
Short-term Investments \| Fixed-rate Investments
Fair value disclosure
Held-to-maturity investments	6,030,339,000		37,134,096		41,868,641
Fair value measurement
Available-for-sale investments, current	2,070,842,000		6,958,399		14,377,856
Short-term Investments \| Adjustable-rate Debt Investments
Fair value measurement
Available-for-sale investments, current	2,158,550,000		13,325,385		14,986,816
Short-term Investments \| Equity Investments
Fair value measurement
Available-for-sale investments, current	4,146,000		742,618		28,787
Other Long-term Investments \| Fixed-rate Investments
Fair value disclosure
Held-to-maturity investments			1,806,446
Other Long-term Investments \| Equity Investments
Fair value measurement
Available-for-sale investments, noncurrent	71,513,000		276,965		496,512
Time Deposits
Fair value disclosure
Cash equivalents	241,131,000		678,000		1,674,172
Money Market Fund
Fair value disclosure
Cash equivalents	636,498,000		608,353		4,419,206
Fair Value, Inputs, Level 1
Fair value disclosure
Long-term notes payable			30,714,586		33,252,561
Fair value measurement
Total assets measured at fair value			1,019,583		525,299
Fair Value, Inputs, Level 1 \| Money Market Fund
Fair value disclosure
Cash equivalents			608,353		4,419,206
Fair Value, Inputs, Level 2
Fair value measurement
Total assets measured at fair value			20,283,784		37,112,108
Fair Value, Inputs, Level 2 \| Short-term Investments \| Fixed-rate Investments
Fair value disclosure
Held-to-maturity investments			37,134,096		41,868,641
Fair Value, Inputs, Level 2 \| Other Long-term Investments \| Fixed-rate Investments
Fair value disclosure
Held-to-maturity investments			1,806,446
Fair Value, Inputs, Level 2 \| Time Deposits
Fair value disclosure
Cash equivalents			678,000		1,674,172
Fair Value, Inputs, Level 3
Fair value measurement
Total assets measured at fair value			0		0
Fair Value, Measurements, Nonrecurring
Fair value measurement
Long-term investments	0		0		0
Intangible assets	0				0
Long-term investments, losses	(21,712,000)	(150,745)	(116,978)
Intangible assets, losses	(118,000)	(822)
Total losses	(21,830,000)	¥ (151,567)	(116,978)
Fair Value, Measurements, Nonrecurring \| Fair Value, Inputs, Level 1
Fair value measurement
Long-term investments			0		0
Intangible assets					0
Fair Value, Measurements, Nonrecurring \| Fair Value, Inputs, Level 2
Fair value measurement
Long-term investments					0
Intangible assets					0
Fair Value, Measurements, Nonrecurring \| Fair Value, Inputs, Level 3
Fair value measurement
Long-term investments			0		0
Intangible assets					0
Fair Value, Measurements, Recurring \| Short-term Investments
Fair value measurement
Trading securities	1,115,863,000				7,747,436
Fair Value, Measurements, Recurring \| Short-term Investments \| Fixed-rate Investments
Fair value measurement
Available-for-sale investments, current	2,070,842,000		6,958,399		14,377,856
Fair Value, Measurements, Recurring \| Short-term Investments \| Adjustable-rate Debt Investments
Fair value measurement
Available-for-sale investments, current	2,158,550,000		13,325,385		14,986,816
Fair Value, Measurements, Recurring \| Short-term Investments \| Equity Investments
Fair value measurement
Available-for-sale investments, current	4,146,000		742,618		28,787
Fair Value, Measurements, Recurring \| Other Long-term Investments \| Equity Investments
Fair value measurement
Available-for-sale investments, noncurrent	$ 71,513,000		276,965		496,512
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 1 \| Short-term Investments \| Equity Investments
Fair value measurement
Available-for-sale investments, current			742,618		28,787
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 1 \| Other Long-term Investments \| Equity Investments
Fair value measurement
Available-for-sale investments, noncurrent			276,965		496,512
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 2 \| Short-term Investments
Fair value measurement
Trading securities					7,747,436
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 2 \| Short-term Investments \| Fixed-rate Investments
Fair value measurement
Available-for-sale investments, current			6,958,399		14,377,856
Fair Value, Measurements, Recurring \| Fair Value, Inputs, Level 2 \| Short-term Investments \| Adjustable-rate Debt Investments
Fair value measurement
Available-for-sale investments, current			¥ 13,325,385		¥ 14,986,816

Subsequent Events - Additional Information (Detail) ¥ in Thousands, $ in Thousands		1 Months Ended	12 Months Ended
	Jan. 25, 2017 USD ($)	Mar. 29, 2017 USD ($) shares	Dec. 31, 2016 USD ($) shares	Dec. 31, 2015 USD ($) shares	Dec. 31, 2015 CNY (¥) shares	Jan. 13, 2017 USD ($)	Jan. 13, 2017 CNY (¥)
Subsequent Event [Line Items]
Number of Class A ordinary shares repurchased \| shares			0	603,726	603,726
Aggregate purchase price			$ 0	$ 990,160	¥ 6,376,964
Subsequent event
Subsequent Event [Line Items]
Number of Class A ordinary shares repurchased \| shares		68,761
Aggregate purchase price		$ 116,490
Subsequent event \| Mobile Game Business
Subsequent Event [Line Items]
Disposition, total purchase price						$ 172,690	¥ 1,200,000
Subsequent event \| Loans Borrowed by iQiyi \| Convertible notes (the "iQiyi Notes")
Subsequent Event [Line Items]
Debt face amount	$ 1,530,000
Interest rate	1.50%
Debt, maturity date	Jan. 25, 2018
Subsequent event \| Loans Borrowed by iQiyi \| Convertible notes (the "iQiyi Notes") \| Baidu Inc
Subsequent Event [Line Items]
Debt face amount	$ 300,000
Subsequent event \| Loans Borrowed by iQiyi \| Convertible notes (the "iQiyi Notes") \| External Investors
Subsequent Event [Line Items]
Debt face amount	$ 1,230,000

Indefinite-Lived Intangible Assets (Detail) ¥ in Thousands, $ in Thousands	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)
Indefinite-lived intangible assets, gross	$ 2,090	¥ 14,513	¥ 13,566
Domain names
Indefinite-lived intangible assets, gross	1,348	9,360	9,360
Trademarks
Indefinite-lived intangible assets, gross	$ 742	¥ 5,153	¥ 4,206

Employee Defined Combination Plan - Additional Information (Detail) $ in Thousands, ¥ in Millions	12 Months Ended
	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2014 CNY (¥)
Defined Contribution Pension and Other Postretirement Plans Disclosure [Abstract]
Amounts incurred for employee defined contribution plan	$ 329,610	¥ 2,290	¥ 2,230	¥ 1,640

Segment Reporting - Additional Information (Detail)	12 Months Ended
Segment Reporting - Additional Information (Detail)	Dec. 31, 2016 Segment
Segment Reporting [Abstract]
Number of operating segment	3