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Baidu, Inc. – ‘20-F’ for 12/31/17 – ‘EX-15.2’

On:  Thursday, 3/15/18, at 4:13pm ET   ·   For:  12/31/17   ·   Accession #:  1193125-18-84050   ·   File #:  0-51469

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/15/18  Baidu, Inc.                       20-F       12/31/17  122:13M                                    Donnelley … Solutions/FA

Annual Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual Report by a Foreign Non-Canadian Issuer      HTML   1.85M 
 2: EX-4.67     Instrument Defining the Rights of Security Holders  HTML    399K 
 3: EX-8.1      Opinion of Counsel re: Tax Matters                  HTML     30K 
 6: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     32K 
 7: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     32K 
 4: EX-12.1     Statement re: Computation of Ratios                 HTML     35K 
 5: EX-12.2     Statement re: Computation of Ratios                 HTML     35K 
 8: EX-15.1     Letter re: Unaudited Interim Financial Info         HTML     32K 
 9: EX-15.2     Letter re: Unaudited Interim Financial Info         HTML     33K 
10: EX-15.3     Letter re: Unaudited Interim Financial Info         HTML     32K 
17: R1          Document and Entity Information                     HTML     60K 
18: R2          Consolidated Balance Sheets                         HTML    186K 
19: R3          Consolidated Balance Sheets (Parenthetical)         HTML     63K 
20: R4          Consolidated Statements Of Comprehensive Income     HTML    132K 
21: R5          Consolidated Statements Of Comprehensive Income     HTML     34K 
                (Parenthetical)                                                  
22: R6          Consolidated Statements Of Cash Flows               HTML    225K 
23: R7          Consolidated Statements Of Shareholders' Equity     HTML     95K 
24: R8          Organization, Consolidation and Presentation of     HTML    100K 
                Financial Statements                                             
25: R9          Summary of Significant Accounting Policies          HTML    141K 
26: R10         Business Combinations                               HTML     35K 
27: R11         Investments                                         HTML     83K 
28: R12         Accounts Receivable                                 HTML     52K 
29: R13         Loans and Interest Receivable                       HTML     53K 
30: R14         Other Current Assets                                HTML     42K 
31: R15         Fixed Assets                                        HTML     46K 
32: R16         Goodwill and Intangible Assets                      HTML     95K 
33: R17         Accounts Payable and Accrued Liabilities            HTML     47K 
34: R18         Loans Payable                                       HTML     60K 
35: R19         Notes Payable                                       HTML     60K 
36: R20         Income Taxes                                        HTML    104K 
37: R21         Employee Defined Contribution Plan                  HTML     35K 
38: R22         Commitments and Contingencies                       HTML     63K 
39: R23         Redeemable Noncontrolling Interests                 HTML     46K 
40: R24         Shareholders' Equity                                HTML     81K 
41: R25         Earnings Per Share ("Eps")                          HTML     88K 
42: R26         Share-Based Awards Plan                             HTML     89K 
43: R27         Related Party Transactions                          HTML     51K 
44: R28         Segment Reporting                                   HTML    152K 
45: R29         Fair Value Measurement                              HTML    108K 
46: R30         Significant Accounting Policies (Policies)          HTML    244K 
47: R31         Organization, Consolidation and Presentation of     HTML     71K 
                Financial Statements (Tables)                                    
48: R32         Summary of Significant Accounting Policies          HTML     42K 
                (Tables)                                                         
49: R33         Investments (Tables)                                HTML     74K 
50: R34         Accounts Receivable (Tables)                        HTML     51K 
51: R35         Loans and Interest Receivable (Tables)              HTML     53K 
52: R36         Other Current Assets (Tables)                       HTML     41K 
53: R37         Fixed Assets (Tables)                               HTML     45K 
54: R38         Goodwill and Intangible Assets (Tables)             HTML     94K 
55: R39         Accounts Payable and Accrued Liabilities (Tables)   HTML     46K 
56: R40         Notes Payable (Tables)                              HTML     51K 
57: R41         Income Taxes (Tables)                               HTML     91K 
58: R42         Commitments and Contingencies (Tables)              HTML     48K 
59: R43         Redeemable Noncontrolling Interests (Tables)        HTML     43K 
60: R44         Shareholders' Equity (Tables)                       HTML     75K 
61: R45         Earnings Per Share ("Eps") (Tables)                 HTML     90K 
62: R46         Share-Based Awards Plan (Tables)                    HTML     78K 
63: R47         Related Party Transactions (Tables)                 HTML     50K 
64: R48         Segment Reporting (Tables)                          HTML    150K 
65: R49         Fair Value Measurement (Tables)                     HTML     97K 
66: R50         Organization, Consolidation and Presentation of     HTML     51K 
                Financial Statements - Additional Information                    
                (Detail)                                                         
67: R51         Financial Statement Balances and Amounts of VIEs    HTML    128K 
                and Their Subsidiaries were Included in                          
                Consolidated Financial Statements After                          
                Elimination of Intercompany Balances and                         
                Transactions Among VIEs and Their Subsidiaries                   
                Within Group (Detail)                                            
68: R52         Summary of Significant Accounting Policies -        HTML    139K 
                Additional Information (Detail)                                  
69: R53         Estimated Useful Lives of Fixed Assets (Detail)     HTML     52K 
70: R54         Weighted Average Useful Lives from Date of          HTML     48K 
                Purchase of Intangible Assets (Detail)                           
71: R55         Business Combinations - Additional Information      HTML     35K 
                (Detail)                                                         
72: R56         Investments - Short-term Investments - Additional   HTML     43K 
                information (Detail)                                             
73: R57         Investments - Long-term Investments - Additional    HTML     94K 
                information (Detail)                                             
74: R58         Summarized Financial Information (Detail)           HTML     70K 
75: R59         Schedule of Investments at Amortized Cost and Fair  HTML     93K 
                Value (Detail)                                                   
76: R60         Accounts Receivable (Detail)                        HTML     41K 
77: R61         Movement in Allowance for Doubtful Accounts         HTML     41K 
                (Detail)                                                         
78: R62         Summary of Loans and Interest Receivable (Detail)   HTML     50K 
79: R63         Summary of Movements in Allowance for Credit        HTML     40K 
                Losses (Detail)                                                  
80: R64         Other Current Assets (Detail)                       HTML     47K 
81: R65         Fixed Assets (Detail)                               HTML     57K 
82: R66         Fixed Assets - Additional Information (Detail)      HTML     43K 
83: R67         Goodwill and Intangible Assets - Additional         HTML     41K 
                Information (Detail)                                             
84: R68         Changes in Carrying Amount of Goodwill (Detail)     HTML     54K 
85: R69         Finite-Lived Intangible Assets (Detail)             HTML     61K 
86: R70         Estimated Amortization Expense Relating to          HTML     44K 
                Existing Intangible Assets with Finite Lives                     
                (Detail)                                                         
87: R71         Indefinite-Lived Intangible Assets (Detail)         HTML     36K 
88: R72         Accounts Payable and Accrued Liabilities (Detail)   HTML     62K 
89: R73         Loans Payable - Additional Information (Detail)     HTML    369K 
90: R74         Notes Payable - Additional Information (Detail)     HTML    121K 
91: R75         Principal Amount and Unamortized Discount and Debt  HTML     40K 
                Issuance Costs (Detail)                                          
92: R76         Repayment of Principal Amount of Long Term Debts    HTML     50K 
                (Detail)                                                         
93: R77         Income Taxes - Additional Information (Detail)      HTML    108K 
94: R78         Income Before Income Taxes (Detail)                 HTML     41K 
95: R79         Components of Income Tax (Detail)                   HTML     45K 
96: R80         Reconciliation of Effective Income Tax Provision    HTML     70K 
                of Tax Computed By Applying Statutory Income Tax                 
                Rate to Pre-Tax Income (Detail)                                  
97: R81         Tax Effects of Temporary Differences that Gave      HTML     64K 
                Rise to Deferred Tax Balances (Detail)                           
98: R82         Employee Defined Combination Plan - Additional      HTML     35K 
                Information (Detail)                                             
99: R83         Commitment and Contingencies - Additional           HTML     48K 
                Information (Detail)                                             
100: R84         Future Minimum Payments Under Non-Cancelable        HTML     51K  
                Operating Leases with Initial Terms of One-Year or               
                More (Detail)                                                    
101: R85         Future Minimum Payments Under Non-Cancelable        HTML     46K  
                Licensing Agreements (Detail)                                    
102: R86         Summary of Redeemable Noncontrolling Interest       HTML     46K  
                (Detail)                                                         
103: R87         Redeemable Noncontrolling Interests - Additional    HTML     54K  
                Information (Detail)                                             
104: R88         Shareholder's Equity - Additional Information       HTML     87K  
                (Detail)                                                         
105: R89         Shareholders' Equity (Detail)                       HTML     41K  
106: R90         Components of Accumulated Other Comprehensive       HTML     61K  
                Income (Loss) (Detail)                                           
107: R91         Tax Effect Allocated to Each Component of Other     HTML     41K  
                Comprehensive Income (Loss) (Detail)                             
108: R92         Reconciliation of Net Income to Numerator for       HTML     41K  
                Computation of Basic and Diluted Net Income per                  
                Share (Detail)                                                   
109: R93         Computation of Basic and Diluted Earnings Per       HTML     83K  
                Class A and Class B Ordinary Share (Detail)                      
110: R94         Share-Based Awards Plan - Additional Information    HTML     93K  
                of Baidu, Inc. (Detail)                                          
111: R95         Option Activity - Baidu, Inc. (Detail)              HTML     86K  
112: R96         Assumptions Used to Estimate Fair Values of Share   HTML     55K  
                Options Granted - Baidu, Inc. (Detail)                           
113: R97         Restricted Shares Activity (Detail)                 HTML     57K  
114: R98         Total Share-Based Compensation Cost Recognized      HTML     51K  
                (Detail)                                                         
115: R99         Related Party Transactions - Additional             HTML     37K  
                Information (Detail)                                             
116: R100        Related Party Balances (Detail)                     HTML     58K  
117: R101        Segment Reporting - Additional Information          HTML     34K  
                (Detail)                                                         
118: R102        Summary of Group's Segment Operating Results        HTML    111K  
                (Detail)                                                         
119: R103        Fair Value Disclosure and Measurement (Detail)      HTML    142K  
121: XML         IDEA XML File -- Filing Summary                      XML    223K  
120: EXCEL       IDEA Workbook of Financial Reports                  XLSX    161K  
11: EX-101.INS  XBRL Instance -- bidu-20171231                       XML   4.00M 
13: EX-101.CAL  XBRL Calculations -- bidu-20171231_cal               XML    417K 
14: EX-101.DEF  XBRL Definitions -- bidu-20171231_def                XML   1.15M 
15: EX-101.LAB  XBRL Labels -- bidu-20171231_lab                     XML   2.29M 
16: EX-101.PRE  XBRL Presentations -- bidu-20171231_pre              XML   1.62M 
12: EX-101.SCH  XBRL Schema -- bidu-20171231                         XSD    291K 
122: ZIP         XBRL Zipped Folder -- 0001193125-18-084050-xbrl      Zip    362K  


‘EX-15.2’   —   Letter re: Unaudited Interim Financial Info


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



  EX-15.2  

EXHIBIT 15.2

[Han Kun Law Offices Letterhead]

March 15, 2018

Baidu, Inc.

Baidu Campus

No. 10 Shangdi 10th Street

Haidian District, Beijing

People’s Republic of China 100085

Dear Sir/Madam:

We hereby consent to the reference of our name under the heading “Item 4.B. Information on the Company—Business Overview—Regulations” in Baidu, Inc.’s Annual Report on Form 20-F for the year ended December 31, 2017 (the “Annual Report”), which will be filed with the Securities and Exchange Commission (the “SEC”) in the month of March 2018, and further consent to the incorporation by reference into the Registration Statement (Form S-8 No. 333-129374) pertaining to Baidu, Inc.’s 2000 Option Plan, Registration Statement (Form S-8 No. 333-158678) pertaining to Baidu, Inc.’s 2008 Share Incentive Plan, and Registration Statement (Form F-3 No. 333-218972) of Baidu, Inc. of the summary of our opinion under the heading “Item 4.B. Information on the Company—Business Overview—Regulations” in the Annual Report. We also consent to the filing of this consent letter with the SEC as an exhibit to the Annual Report.

In giving such consent, we do not thereby admit that we come within the category of persons whose consent is required under Section 7 of the Securities Act of 1933, or under the Securities Exchange Act of 1934, in each case, as amended, or the regulations promulgated thereunder.

Very truly yours,

 

/s/ Han Kun Law Offices

Han Kun Law Offices

Dates Referenced Herein

This ‘20-F’ Filing    Date    Other Filings
Filed on:3/15/18None on these Dates
For Period end:12/31/17
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Filing Submission 0001193125-18-084050   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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