Ambow Education Holding (AMBO) 20-F 8 Jul 14 2012 FY Annual report (foreign) Financial data

Document_and_Entity_Informatio

Document and Entity Information	12 Months Ended
	Dec. 31, 2012
Entity Registrant Name	'Ambow Education Holding Ltd.
Entity Central Index Key	'0001494558
Document Type	'20-F
Document Period End Date	31-Dec-12
Amendment Flag	'false
Current Fiscal Year End Date	'--12-31
Entity Well-known Seasoned Issuer	'No
Entity Voluntary Filers	'No
Entity Current Reporting Status	'No
Entity Filer Category	'Non-accelerated Filer
Document Fiscal Year Focus	'2012
Document Fiscal Period Focus	'FY
Class A ordinary shares	'
Entity Common Stock, Shares Outstanding	55,368,641
Class B Ordinary shares	'
Entity Common Stock, Shares Outstanding	90,606,843

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified	USD ($)	CNY	CNY
Current assets:	'	'	'
Cash and cash equivalents	$30,211	188,216	402,502
Restricted cash	1,154	7,190	2,200
Term deposits	353	2,200	1,000
Accounts receivable, net	10,900	67,906	106,825
Amounts due from related parties	80	500	56,365
Deferred tax assets, net	2,655	16,541	16,950
Prepaid and other current assets, net	53,224	331,591	557,451
Assets classified as held for sale	104,298	649,787	1,045,520
Total current assets	202,875	1,263,931	2,188,813
Non-current assets:	'	'	'
Property and equipment, net	84,663	527,457	492,393
Land use rights, net	20,668	128,766	132,144
Intangible assets, net	46,991	292,758	498,715
Goodwill	108,293	674,676	1,084,151
Deferred tax assets, net	8,678	54,063	4,800
Other non-current assets, net	38,315	238,707	319,611
Total non-current assets	307,608	1,916,427	2,531,814
Total assets	510,483	3,180,358	4,720,627
Current liabilities:	'	'	'
Short-term borrowings (including consolidated VIE amount without recourse to the Company of RMB nil and RMB nil as of December 31, 2011 and 2012, respectively)	9,631	60,000	60,000
Convertible loan (including consolidated VIE amount without recourse to the Company of RMB nil and RMB nil as of December 31, 2011 and 2012, respectively)	19,447	121,156	'
Deferred revenue (including consolidated VIE amount without recourse to the Company of RMB 377,442and RMB 488,160 as of December 31, 2011 and 2012, respectively)	80,610	502,207	395,778
Accounts payable (including consolidated VIE amount without recourse to the Company of RMB 13,801 and RMB 38,444 as of December 31, 2011 and 2012, respectively)	8,425	52,487	23,356
Accrued and other liabilities (including consolidated VIE amount without recourse to the Company of RMB 367,022 and RMB 298,361 as of December 31, 2011 and 2012, respectively)	68,640	427,635	449,273
Income taxes payable (including consolidated VIE amount without recourse to the Company of RMB50,076 and RMB 94,146 as of December 31, 2011 and 2012, respectively)	32,739	203,968	116,901
Amounts due to related parties (including consolidated VIE amount without recourse to the Company of RMB 25,331 and RMB 4,211 as of December 31, 2011 and 2012, respectively)	676	4,211	25,331
Liabilities classified as held for sale (including consolidated VIE amount without recourse to the Company of RMB 465,855 and RMB 292,895 as of December 31, 2011 and 2012, respectively)	47,013	292,895	465,855
Total current liabilities	267,181	1,664,559	1,536,494
Non-current liabilities:	'	'	'
Deferred tax liabilities (including consolidated VIE amount without recourse to the Company of RMB 145,227 and RMB 108,740 as of December 31, 2011 and 2012, respectively)	21,162	131,844	145,227
Non-current portion of consideration payable for acquisitions and other liabilities (including consolidated VIE amount without recourse to the Company of RMB 42,503 and RMB nil as of December 31, 2011 and 2012, respectively)	'	'	272,443
Total non-current liabilities	21,162	131,844	417,670
Total liabilities	288,343	1,796,403	1,954,164
Commitments and contingencies	'	'	'
EQUITY	'	'	'
Preferred shares (US$ 0.0001 par value; 50,000,000 shares authorized, nil issued and outstanding as of December 31, 2011 and 2012)	'	'	'
Ordinary shares (US$ 0.0001 par value; 1,200,000,000 and 1,200,000,000 shares authorized, 144,481,064 and 145,975,484 shares issued and outstanding as of December 31, 2011 and 2012, respectively)	17	103	102
Additional paid-in capital	401,321	2,500,273	2,498,162
Statutory reserve	18,684	116,406	122,199
Warrants	'	'	1,219
Retained earnings (deficit)	-241,402	-1,503,956	111,417
Accumulated other comprehensive deficit	-2,747	-17,116	-21,517
Total Ambow Education Holding Ltd.'s equity	175,873	1,095,710	2,711,582
Non-controlling interest	46,267	288,245	54,881
Total equity	222,140	1,383,955	2,766,463
Total liabilities and equity	$510,483	3,180,358	4,720,627

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical)	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011
In Thousands, except Share data, unless otherwise specified	USD ($)	CNY	USD ($)	CNY	Consolidated variable interest entity without recourse	Consolidated variable interest entity without recourse
					CNY	CNY
Short-term borrowings	$9,631	60,000	'	60,000	0	0
Convertible loan	19,447	121,156	'	'	0	0
Deferred revenue	80,610	502,207	'	395,778	488,160	377,442
Accounts payable	8,425	52,487	'	23,356	38,444	13,801
Accrued and other liabilities	68,640	427,635	'	449,273	298,361	367,022
Income taxes payable	32,739	203,968	'	116,901	94,146	50,076
Amounts due to related parties	676	4,211	'	25,331	4,211	25,331
Liabilities classified as held for sale	47,013	292,895	'	465,855	292,895	465,855
Deferred tax liabilities	21,162	131,844	'	145,227	108,740	145,227
Non-current portion of consideration payable for acquisitions and other liabilities	'	'	'	272,443	0	42,503
Preferred shares, par value (in dollars per share)	$0.00	'	$0.00	'	'	'
Preferred shares, shares authorized	50,000,000	50,000,000	50,000,000	50,000,000	'	'
Preferred shares, shares issued	0	0	0	0	'	'
Preferred shares, shares outstanding	0	0	0	0	'	'
Ordinary shares, par value (in dollars per share)	$0.00	'	$0.00	'	'	'
Ordinary shares, shares authorized	1,200,000,000	1,200,000,000	1,200,000,000	1,200,000,000	'	'
Ordinary shares, shares issued	145,975,484	145,975,484	144,481,064	144,481,064	'	'
Ordinary shares, shares outstanding	145,975,484	145,975,484	144,481,064	144,481,064	'	'

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)

12 Months Ended

In Thousands, except Share data, unless otherwise specified

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

USD ($)

CNY

CNY

CNY

Selling and marketing

Selling and marketing

Selling and marketing

Selling and marketing

General and administrative

General and administrative

General and administrative

General and administrative

Research and development

Research and development

Research and development

Research and development

USD ($)

CNY

CNY

CNY

USD ($)

CNY

CNY

CNY

USD ($)

CNY

CNY

CNY

NET REVENUES

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

- Educational program and services

$204,953

1,276,877

1,205,771

899,992

'

'

'

'

'

'

'

'

'

'

'

'

- Software products

10,736

66,886

366,600

214,663

'

'

'

'

'

'

'

'

'

'

'

'

Total net revenues

215,689

1,343,763

1,572,371

1,114,655

'

'

'

'

'

'

'

'

'

'

'

'

COST OF REVENUES

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

- Educational program and services

-135,750

-845,738

-633,421

-466,064

'

'

'

'

'

'

'

'

'

'

'

'

- Software products

-1,954

-12,176

-49,223

-13,721

'

'

'

'

'

'

'

'

'

'

'

'

Total cost of revenues

-137,704

-857,914

-682,644

-479,785

'

'

'

'

'

'

'

'

'

'

'

'

GROSS PROFIT

77,985

485,849

889,727

634,870

'

'

'

'

'

'

'

'

'

'

'

'

Operating expenses:

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Selling and marketing

-95,717

-596,324

-353,425

-235,683

'

'

'

'

'

'

'

'

'

'

'

'

General and administrative

-114,922

-715,977

-273,698

-162,850

'

'

'

'

'

'

'

'

'

'

'

'

Research and development

-5,111

-31,842

-39,541

-27,553

'

'

'

'

'

'

'

'

'

'

'

'

Impairment loss

-137,509

-856,696

-25,336

'

'

'

'

'

'

'

'

'

'

'

'

'

Total operating expenses

-353,259

-2,200,839

-692,000

-426,086

'

'

'

'

'

'

'

'

'

'

'

'

OPERATING INCOME (LOSS)

-275,274

-1,714,990

197,727

208,784

'

'

'

'

'

'

'

'

'

'

'

'

OTHER INCOME (EXPENSE)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest expenses, net

-1,558

-9,708

-15,656

-2,281

'

'

'

'

'

'

'

'

'

'

'

'

Foreign exchange losses, net

-197

-1,229

-5,343

-3,711

'

'

'

'

'

'

'

'

'

'

'

'

Other income, net

133

826

-124

2,339

'

'

'

'

'

'

'

'

'

'

'

'

INCOME (LOSS) BEFORE INCOME TAX, NON-CONTROLLING INTEREST, AND DISCONTINUED OPERATIONS

-276,896

-1,725,101

176,604

205,131

'

'

'

'

'

'

'

'

'

'

'

'

Income tax benefit (expense)

9,433

58,768

-38,841

-37,850

'

'

'

'

'

'

'

'

'

'

'

'

INCOME (LOSS) FROM CONTINUING OPERATIONS

-267,463

-1,666,333

137,763

167,281

'

'

'

'

'

'

'

'

'

'

'

'

Income (loss) from and on sale of discontinued operations, net of income tax

-1,153

-7,182

-121,544

44,418

'

'

'

'

'

'

'

'

'

'

'

'

Add: Net loss attributable to non-controlling interest from continuing operations

7,982

49,731

4,377

1,160

'

'

'

'

'

'

'

'

'

'

'

'

Add: Net loss attributable to non-controlling interest from discontinuing operations

420

2,618

589

3,173

'

'

'

'

'

'

'

'

'

'

'

'

NET INCOME (LOSS) ATTRIBUTABLE TO AMBOW EDUCATION HOLDING LTD.

-260,214

-1,621,166

21,185

216,032

'

'

'

'

'

'

'

'

'

'

'

'

Preferred shares redemption value accretion

'

'

'

-94,209

'

'

'

'

'

'

'

'

'

'

'

'

Allocation of net income to participating preferred shareholders

'

'

'

-55,534

'

'

'

'

'

'

'

'

'

'

'

'

NET INCOME (LOSS) ATTRIBUTABLE TO ORDINARY SHAREHOLDERS

-260,214

-1,621,166

21,185

66,289

'

'

'

'

'

'

'

'

'

'

'

'

Net income (loss) from continuing operations per share-basic (in CNY and dollars per share)

($1.78)

-11.1

0.99

0.22

'

'

'

'

'

'

'

'

'

'

'

'

Net income (loss) from continuing operations per share-diluted (in CNY and dollars per share)

($1.78)

-11.1

0.94

0.17

'

'

'

'

'

'

'

'

'

'

'

'

Net income (loss) from discontinued operations per share-basic (in CNY and dollars per share)

($0.01)

-0.03

-0.85

0.56

'

'

'

'

'

'

'

'

'

'

'

'

Net income (loss) from discontinued operations per share-diluted (in CNY and dollars per share)

($0.01)

-0.03

-0.85

0.42

'

'

'

'

'

'

'

'

'

'

'

'

Weighted average shares used in calculating basic net income (loss) per share (in shares)

145,659,940

145,659,940

142,939,038

85,551,412

'

'

'

'

'

'

'

'

'

'

'

'

Weighted average shares used in calculating diluted net income (loss) per share (in shares)

145,659,940

145,659,940

150,432,812

112,122,045

'

'

'

'

'

'

'

'

'

'

'

'

Share-based compensation expense included in:

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based compensation expense

15,277

95,177

33,348

34,214

1,009

6,286

7,286

7,204

14,128

88,019

25,220

26,029

140

872

842

981

COMPREHENSIVE INCOME (LOSS)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

NET INCOME (LOSS)

-268,616

-1,673,515

16,219

211,699

'

'

'

'

'

'

'

'

'

'

'

'

Foreign Translation Adjustments

706

4,401

-25,698

-19,612

'

'

'

'

'

'

'

'

'

'

'

'

TOTAL COMPREHENSIVE INCOME (LOSS)

($267,910)

-1,669,114

-9,479

192,087

'

'

'

'

'

'

'

'

'

'

'

'

CONSOLIDATED_STATEMENTS_OF_CHA

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

Total

Total

Huang

Series A Convertible Preferred Shares

Series B Convertible Preferred Shares

Series C Convertible Preferred Shares

Series D Convertible Preferred Shares

Ordinary shares

Ordinary shares

Ordinary shares

Ordinary shares

Ordinary shares

Additional paid-in capital

Additional paid-in capital

Additional paid-in capital

Additional paid-in capital

Additional paid-in capital

Additional paid-in capital

Statutory reserves

Warrants

Retained Earnings (Accumulated deficit)

Accumulated other comprehensive Income (deficit)

Non-controlling Interest

In Thousands, except Share data, unless otherwise specified

USD ($)

CNY

CNY

CNY

CNY

CNY

CNY

CNY

Series A Convertible Preferred Shares

Series B Convertible Preferred Shares

Series C Convertible Preferred Shares

Series D Convertible Preferred Shares

CNY

Huang

Series A Convertible Preferred Shares

Series B Convertible Preferred Shares

Series C Convertible Preferred Shares

Series D Convertible Preferred Shares

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

Balance at Dec. 31, 2009

'

801,162

'

14,283

96,667

'

'

35

'

'

'

'

616,473

'

'

'

'

'

34,155

2,737

-42,996

23,793

56,475

Balance (in shares) at Dec. 31, 2009

'

'

'

12,900,000

17,745,522

'

'

44,999,663

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Increase (Decrease) in Shareholders' Equity

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Issuance of ordinary shares on IPO

'

422,913

'

'

'

'

'

10

'

'

'

'

422,903

'

'

'

'

'

'

'

'

'

'

Issuance of ordinary shares on IPO (in shares)

'

'

'

'

'

'

'

16,221,568

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Exercise of warrants

'

'

'

'

'

'

'

1

'

'

'

'

2,736

'

'

'

'

'

'

-2,737

'

'

'

Exercise of warrants (in shares)

'

'

'

'

'

'

'

590,193

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Conversion of preferred shares

'

'

'

-14,283

-96,667

579,490

792,502

'

9

12

16

18

'

'

14,274

96,655

579,474

792,484

'

'

'

'

'

Conversion of preferred shares (in shares)

'

'

'

-12,900,000

-17,745,522

'

'

'

12,900,000

17,745,522

23,387,381

26,722,649

'

'

'

'

'

'

'

'

'

'

'

Share-based compensation

'

34,214

'

'

'

'

'

'

'

'

'

'

34,214

'

'

'

'

'

'

'

'

'

'

Expenses related to IPO

'

3,474

'

'

'

'

'

'

'

'

'

'

3,474

'

'

'

'

'

'

'

'

'

'

Appropriation to statutory reserves

'

71,759

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

37,604

'

-37,604

'

'

Preferred shares redemption value accretion

'

-94,209

'

'

'

'

'

'

'

'

'

'

-99,449

'

'

'

'

'

'

'

5,240

'

'

Capital injection to Taishidian Holding from minority shareholders

'

900

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

900

Foreign currency translation adjustment

'

-19,612

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-19,612

'

Net income

'

211,699

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

216,032

'

-4,333

Balance at Dec. 31, 2010

'

2,732,993

'

'

'

'

'

101

'

'

'

'

2,463,238

'

'

'

'

'

71,759

'

140,672

4,181

53,042

Balance (in shares) at Dec. 31, 2010

'

'

'

'

'

'

'

142,566,976

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Increase (Decrease) in Shareholders' Equity

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Issuance of ordinary shares on exercise of options

'

2,796

'

'

'

'

'

1

'

'

'

'

2,795

'

'

'

'

'

'

'

'

'

'

Issuance of ordinary shares on exercise of options (in shares)

'

'

'

'

'

'

'

1,914,088

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Non-controlling interests from acquisitions of subsidiaries

'

6,805

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

6,805

Share-based compensation

'

33,348

'

'

'

'

'

'

'

'

'

'

32,129

'

'

'

'

'

'

1,219

'

'

'

Appropriation to statutory reserves

'

122,199

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

50,440

'

-50,440

'

'

Foreign currency translation adjustment

'

-31,724

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-31,724

'

Cumulative foreign currency translation adjustment realized upon the disposal of 4 Disposed Businesses

'

6,026

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

6,026

'

Net income

'

16,219

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

21,185

'

-4,966

Balance at Dec. 31, 2011

'

2,766,463

'

'

'

'

'

102

'

'

'

'

2,498,162

'

'

'

'

'

122,199

1,219

111,417

-21,517

54,881

Balance (in shares) at Dec. 31, 2011

'

'

'

'

'

'

'

144,481,064

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Increase (Decrease) in Shareholders' Equity

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Issuance of ordinary shares on exercise of options

'

7,752

'

'

'

'

'

1

'

'

'

'

7,751

'

'

'

'

'

'

'

'

'

'

Issuance of ordinary shares on exercise of options (in shares)

'

'

'

'

'

'

'

1,494,420

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Non-controlling interests from acquisitions of subsidiaries

'

183,677

'

'

'

'

'

'

'

'

'

'

-102,036

'

'

'

'

'

'

'

'

'

285,713

Share-based compensation

'

34,971

60,206

'

'

'

'

'

'

'

'

'

34,971

60,206

'

'

'

'

'

'

'

'

'

Reclassification of warrants to share options

'

'

'

'

'

'

'

'

'

'

'

'

1,219

'

'

'

'

'

'

-1,219

'

'

'

Appropriation to statutory reserves

'

116,406

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,147

'

-2,147

'

'

Foreign currency translation adjustment

'

-3,357

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-3,357

'

Disposal of subsidiaries

'

7,758

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-7,940

'

7,940

7,758

'

Net income

-268,616

-1,673,515

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-1,621,166

'

-52,349

Balance at Dec. 31, 2012

$222,140

1,383,955

'

'

'

'

'

103

'

'

'

'

2,500,273

'

'

'

'

'

116,406

'

-1,503,956

-17,116

288,245

Balance (in shares) at Dec. 31, 2012

'

'

'

'

'

'

'

145,975,484

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
	USD ($)	CNY	CNY	CNY
Cash flows from operating activities	'	'	'	'
Net Income (Loss)	($268,616)	-1,673,515	16,219	211,699
Adjustments to reconcile net income to net cash provided by operating activities:	'	'	'	'
Depreciation and amortization	22,243	138,577	138,393	117,388
Accretion of long-term payable balances	756	4,709	17,150	10,958
Share-based compensation expense	15,277	95,177	33,348	34,214
Bad debt provision	49,181	306,401	14,181	458
Foreign exchange losses, net	197	1,229	5,343	3,711
Impairment losses	137,509	856,696	152,580	'
Deferred income tax	-18,863	-117,517	-19,855	-18,619
Disposal Loss	2,553	15,908	'	'
Others	'	'	1,571	630
Changes in operating assets and liabilities:	'	'	'	'
Accounts receivable	2,808	17,495	-67,441	-26,759
Prepaid and other current assets	10,329	64,354	-335,883	9,321
Amounts due from related parties	1,464	9,119	-8,084	32,144
Other non-current assets	8,060	50,217	-48,387	-11,942
Accounts payable	1,621	10,097	8,561	-51,207
Accrued and other liabilities	1,556	9,697	263,222	75,873
Income tax payable	8,332	51,906	43,343	41,954
Deferred revenue	19,605	122,145	62,754	25,880
Amounts due to related parties	851	5,301	19,690	1,211
Net cash provided (used in) operating activities	-5,137	-32,004	296,705	456,914
Cash flows from investing activities	'	'	'	'
Proceeds from deposits of restricted cash	'	'	'	10,000
Deposit for restricted cash	-801	-4,990	-2,150	'
Placement of term deposits	-6,849	-42,672	-58,205	-67,700
Maturity of term deposits	161	1,000	71,200	128,123
Purchase of property and equipment	-32,886	-204,885	-284,813	-119,457
Proceeds from disposal of property and equipment	1,625	10,126	6,001	'
Purchase of intangible assets	-2,153	-13,411	-25,932	-20,368
Purchase of subsidiaries (including cash payment in relation to prior acquisitions), net of cash acquired	-24,435	-152,235	-90,917	-91,164
Prepayments for acquisitions	'	'	'	-283,198
Return of prepayments from cancellation of acquisition agreements	642	4,000	10,000	54,000
Purchase of operating rights	'	'	'	-2,500
Cash balance at disposed entities	'	'	-4,481	'
Proceed from disposal of subsidiaries, net off cash balance at disposed entities	-15,105	-94,109	'	'
Deposit for leasehold improvements	-4,874	-30,366	-65,001	'
Deposit for a long-term lease	'	'	-53,000	'
Proceeds from disposal of 21st School	10,896	67,885	'	'
Others	289	1,802	2,740	-100
Net cash used in investing activities	-73,490	-457,855	-494,558	-392,364
Cash flows from financing activities	'	'	'	'
Proceeds from issuance of ordinary shares, net of expenses	'	'	'	447,628
Proceeds from issuing convertible loan	19,447	121,156	'	'
Proceeds from short-term borrowings	9,952	62,000	168,070	224,070
Proceeds from long-term borrowings	'	'	18,500	15,500
Repayments of short-term borrowings	-18,309	-114,070	-168,070	-219,000
Repayments of long-term borrowings	'	'	-71,000	-62,500
Proceeds from issuance of shares upon of exercise of share options	1,244	7,752	2,684	'
Capital injection from minority shareholders	'	'	3,600	900
Net cash provided by/(used in) financing activities	12,334	76,838	-46,216	406,598
Cash and cash equivalents included in assets held for sale	-158	-985	-207,279	-160,517
Effects of exchange rate changes on cash and cash equivalents	-1,213	-7,559	-15,450	-11,774
Net change in cash and cash equivalents	-34,395	-214,286	-306,281	347,092
Cash and cash equivalents at beginning of year	64,606	402,502	708,783	361,691
Cash and cash equivalents at end of year	30,211	188,216	402,502	708,783
Supplemental disclosure of cash flow information	'	'	'	'
Income tax paid	-1,688	-10,514	-10,320	-18,460
Interest paid	-2,003	-12,477	-15,179	-10,537
Supplemental disclosure of non-cash investing and financing activities:	'	'	'	'
Issuance of ordinary shares upon exercise of warrants	'	'	'	2,737
Issuance of share options upon exercise of warrants (Note 16)	'	'	1,219	'
Consideration for purchase of subsidiaries net-off against related party receivables due	'	'	'	50,156
Consideration for purchase of building and land use rights offset by amounts due from related parties	'	'	17,407	'
Long-term prepayment offset by outstanding prepaid and other current assets	'	'	66,000	'
Purchase of property, plant and equipment financed by accounts payable and other payables	-2,448	15,251	21,405	'
Purchase of subsidiaries net-off against prepaid amount	'	'	194,698	'
Purchase of subsidiaries through financing of payables	'	'	109,961	'
Waiver of payables in connection with disposal of subsidiaries	-38,812	241,802	'	'
Outstanding receivables in connection with disposal of subsidiaries	($31,264)	133,100	'	'

ORGANIZATION_AND_PRINCIPAL_ACT

ORGANIZATION AND PRINCIPAL ACTIVITIES	12 Months Ended
	Dec. 31, 2012
ORGANIZATION AND PRINCIPAL ACTIVITIES	'
ORGANIZATION AND PRINCIPAL ACTIVITIES	'
	1. ORGANIZATION AND PRINCIPAL ACTIVITIES
	a. Background
	The accompanying consolidated financial statements include the financial statements of Ambow Education Holding Ltd. (the “Company”), its subsidiaries and variable interest entities (“VIEs”) for which the Company or its subsidiaries are the primary beneficiaries. The Company, its subsidiaries and VIEs are hereinafter collectively referred to as the “Group”.
	The Company was incorporated in the Cayman Islands on June 26, 2007. Pursuant to group reorganization in February 2005 and a share exchange agreement in July 2007, the Company became the ultimate parent company of the Group.
	In 2008 and 2009, the Group entered into 24 acquisitions, 23 of which are accounted for as business combinations. The other one is an acquisition of operating rights for a fixed period of time, which is accounted for as a prepaid operating lease. The 23 acquisitions involved the Group obtaining control of one or more existing businesses in exchange for cash and/or common stock. Therefore, the Group accounts for them as business combinations using the acquisition method (previously referred to as purchase method) of accounting.
	On August 5, 2010, the Company and certain selling shareholders of the Company (the “Selling Shareholders”) completed its initial public offering of 10,677,207 American Depositary Shares (“ADSs”) at US$ 10.0 per ADS. Each ADS comprises two Class A ordinary shares of the Company. Immediately prior to the completion of the initial public offering (“IPO”), all of the Company’s then outstanding preferred shares automatically converted into an equal number of ordinary shares; and all the 196,731 Series B warrants were exercised at US$ 0.75 per share to purchase 590,193 ordinary shares on a 1 for 3 share exchange basis. The fair value of the exercised warrants was approximately US$ 362.
	In December 2011, the Company disposed of 5 legal entities, being Xi’an Dragon Continuation School (“Xi’an Tutoring”), Shandong North Resource Information Technology Co., Ltd. and Jinan Prosperous Resource Technology Co., Ltd. (a sub-group of the same business and together referred to as the “Shandong Software Companies”), Guangzhou Modern Olympic Training School (“Guangzhou HP Tutoring”), and Tianjin Yimatong Technology Development Co., Ltd. (“Tianjin Holding”) (together the disposed entities are referred to as the “4 Disposed Businesses”). Please refer to Note 24 (a) for details.
	In 2011 and 2012, the Group completed 7 and 1 acquisitions, all of which are accounted for as business combinations using the acquisition method (previously referred to as purchase method) of accounting respectively. The 8 acquisitions involved the Group obtaining control of one or more existing businesses in exchange for cash.
	On December 30, 2011, the Group signed an agreement to sell 2 legal entities, being Beijing Century College and its 100% owned Beijing Siwa Century Facility Management Co. (together “Beijing Century College Group”), and part of the interest of Beijing 21st Century International School (“21st School”) to Xihua Investment Group (“Xihua Group”). The aforementioned two transactions have been completed in January and March 2012 respectively; by then the Company maintains the control and legal title on 21st School for an additional fifteen years. Please refer to Note 24 (b), (c) and Note 25 for details.
	In the board meeting at December 19, 2012, management proposed and was authorized by the board to explore possible sale of Kunshan Zhouzhuang Taishidian Tourism Scenic Area Development Co., Ltd (“Taishidian Holding”), which holds 70% equity interest of Applied Technology College of Soochow University (“Soochow University”).  Taishidian Holding was disposed in July 2013 to Kunshan Venture Investment Limited (“Kunshan Venture”).
	b. Nature of operations
	The Group is a national provider of educational and career enhancement services in the People’s Republic of China (“PRC”). The Group offers a wide range of educational and career enhancement services and products focusing on improving educational opportunities for primary and advanced degree school students and employment opportunities for university graduates.
	c. Major subsidiaries and VIEs
	As of December 31, 2012, the Company’s major subsidiaries and VIEs include the following entities:
	Name	Date of		Place of		Principal activity
		incorporation		Incorporation
		or establishment		(or establishment)
				/operation
	Subsidiaries
	Beijing Ambow Online Software Co., Ltd. (“Ambow Online”)	August 24, 2000		PRC		Software product and Investment holding
	Ambow Education Co., Ltd.	January 25, 2005		Cayman Islands		Investment holding
	Ambow Education Ltd.	June 6, 2007		Cayman Islands		Investment holding
	Ambow Education (Hong Kong) Ltd.	December 17, 2007		Hong Kong		Investment holding
	Beijing Ambow Chuangying Education and Technology Co., Ltd.	January 18, 2008		PRC		Investment holding
	Wenjian Gongying Venture Investment Enterprise	July 20, 2009		PRC		Investment holding
	Ambow (Dalian) Education and Technology Co., Ltd	March 10, 2009		PRC		Career enhancement and Investment holding
	Ambow Education Management (Hong Kong ) Ltd	November 9, 2009		Hong Kong		Investment holding
	Ambow Education Management Ltd	June 6, 2007		Cayman Islands		Investment holding
	Beijing Ambow Shengying Education and Technology Co., Ltd.	October 13, 2008		PRC		Investment holding
	Tianjin Ambow Yuhua Software Information Co., Ltd (“Ambow Yuhua”)	March 31, 2010		PRC		Software product and Investment holding
	Variable interest entities (“VIEs”)
	Beijing Normal University Ambow Education Technology Co., Ltd.( “Ambow Shida”)	July 30, 2004		PRC		Investment holding
	Shanghai Ambow Education Information Consulting Co., Ltd. (“Ambow Shanghai”)	May 16, 2006		PRC		Investment holding
	Ambow Sihua Education and Technology Co., Ltd. (“Ambow Sihua”)	April 17, 2007		PRC		Investment holding
	Suzhou Wenjian Venture Investment Management Consulting Co., Ltd. (“Suzhou Wenjian”)	February 25, 2009		PRC		Investment holding
	Subsidiaries of VIEs
	Beijing Jinghan Education and Technology Co., Ltd. (“Beijing JH Tutoring”)	January 21, 2009		PRC		Tutoring
	Name	Date of		Place of		Principal activity
		incorporation		Incorporation
		or establishment		(or establishment)
				/operation
	Guangzhou ZhiShan Education Technology Co., Ltd. (“Guangzhou ZS Career Enhancement”)	January 1, 2011		PRC		Career Enhancement
	Hebei Yuanlong Corporate Management Co., Ltd. (“Hebei YL Career Enhancement”)	January 13, 2011		PRC		Career Enhancement
	Beijing Genesis Education Group (“Genesis Career Enhancement”)	May 1, 2011		PRC		Career Enhancement
	Beijing Jinghan Taihe Education Technology Co., Ltd. (“Beijing JT Tutoring”)	July 14, 2010		PRC		Tutoring
	Ambow Jingxue (Beijing) Technology Co., Ltd.	April 15,2011		PRC		Tutoring
	Changsha Newer Education Consulting Co., Ltd (“Changsha Career Enhancement”)	September 16, 2002		PRC		Career Enhancement
	Kunshan Ambow Education Technology Co., Ltd	August 28, 2008		PRC		Career Enhancement
	Shanghai Hero Further Education Institute	January 9, 2009		PRC		Career Enhancement
	Beijing Century Passion Consulting Co., Ltd (“Beijing Century Tutoring”)	April 1, 2002		PRC		Tutoring
	Schoolsof VIEs
	Changsha Study School (“Changsha Tutoring”)	June 1, 1984		PRC		Tutoring
	Tianjin Huaying School (“Tianjin Tutoring”)	March 5, 1986		PRC		Tutoring
	Beijing Intelligent Training School (“Beijing YZ Tutoring”)	December 30, 1994		PRC		Tutoring
	Hunan Changsha Tongsheng Lake Experimental School (“Changsha K-12”)	June 18, 1999		PRC		K-12 School
	21st School	February 20, 1993		PRC		K-12 School
	Jilin Clever Training School (“Jilin Tutoring”)	May 8, 2000		PRC		Tutoring
	Shenyang Universe High School (“Shenyang K-12”)	December 8, 2003		PRC		K-12 School
	Shuyang Galaxy School (“Shuyang K-12”)	November 1, 2008		PRC		K-12 School
	Beijing Haidian Ambow Xinganxian Training School	March 28, 2005		PRC		Tutoring
	Beijing Huairou Xinganxian Training School	March 10, 2011		PRC		Tutoring
	The names of certain schools or companies referred to above represent management’s best effort in translating the Chinese names of these entities as no English names for these entities have been registered.
	d. VIE arrangements
VIEs of the Company
PRC regulations restrict foreign owned companies from directly investing in certain businesses providing educational services in PRC. In order to comply with these regulations the Company, through its PRC subsidiaries, the Company has entered into exclusive technical consulting and service agreements (the “Service Agreements”) with a number of VIEs in PRC, which are able to provide such educational services.
The shareholders of the VIEs, through share pledge agreements, have pledged all of their rights and interests in the VIEs, including voting rights and dividend rights, to the Company or its subsidiaries as collateral for their obligation to perform in accordance with the Service Agreements. Further, the shareholders of the VIEs, through exclusive call option agreements, granted to the Company or its subsidiaries an exclusive, irrevocable and unconditional right to purchase part or all of the equity interests in the VIEs for an amount equal to the original cost of their investment should the purchase become permissible under the relevant PRC law.
Through the contractual agreements described above, the following companies: Ambow Shida, Ambow Shanghai, Ambow Sihua and Suzhou Wenjian are considered to be VIEs in accordance with US GAAP for the following reasons:
· Shareholders of the VIEs lack the right to receive any expected residual returns from the VIEs;
· Shareholders of VIEs lack the ability to make decisions about the activities of the VIEs that have a significant effect on their operation; and
· Substantially all of the VIEs’ businesses are conducted on behalf of the Company or its subsidiaries.
Through the equity pledge arrangements, call option agreements and powers of attorney with the shareholders of VIEs, the Company controls decisions in relation to the operations of the VIEs, VIE’s subsidiaries and schools controlled. Specifically, the Company can make the following decisions, which most significantly affect the economic performance of the VIEs:
· The Company has the power to appoint the members of the VIE’s board of directors and senior management as a result of the powers of attorney;
· The Company is closely involved in the daily operation of the VIE via appointing management personnel such as VP and other staff to oversee the operation of the VIEs;
· Generally, the VIE’s board of directors and senior management may (1) modify the articles of the schools / centers; (2) approve the department structure of the schools / centers, and (3) approve the division, combination, termination of the schools / centers;
· The principals of the schools are involved in curriculum design, course delivery, hiring teachers, student recruitment, and approving school budgets and monthly spending plan; and
· The principals sign significant contracts on behalf of the schools / training centers such as service arrangement, leasing contract etc.
Further, the Company is also able to make the following decisions that enable it to receive substantially all of the economic returns from the VIEs:
· The Company has the exclusive right to provide management / consulting services to VIEs. Given the Company controls the VIE’s board of directors, the Company has the discretion to set the service fees which enable the Company to extract the majority of the profits from the Company;
· The Company has the right to renew the service contracts indefinitely, which ensures the Company will be able to extract profits on a perpetual basis; and
· The Company sells software products to many of the VIEs’ subsidiaries which also enable the Company to extract profits from the schools / centers.
The Company, either directly or through its subsidiaries, is the primary beneficiary of the VIEs because it holds all the variable interests in the VIEs. As a result, the accounts and operations of the VIEs and their subsidiaries are included in the accompanying consolidated financial statements.
Other than the contractual control arrangements as disclosed, the Group’s officers, directors or shareholders do not have any written or oral agreement with the VIE shareholders.
Subsidiaries of the VIEs
The Company conducts education business in PRC primarily through contractual arrangements among the Group’s subsidiaries in PRC and VIEs.
The Group’s VIEs have power over the activities of subsidiaries (mainly including schools and centers) through their role as the registered sponsors of schools or controlling shareholders of corporate centers. The VIEs control the equity in these schools and are also entitled to the economic benefits from the schools.
The schools and centers, which are controlled by the VIEs, hold the necessary business and education licenses or permits to perform education activities. The schools and centers also sign all significant contracts, including leases, relating to the performance of these activities.
In addition, the responsibilities of the schools and centers, under the direction of the VIEs and Company’s management (through the power invested in them by the VIEs) include the following:
· Providing suitable facilities to house staff and deliver courses to students;
· Designing an appropriate curriculum for the delivery of courses, in accordance with the Ministry of Education, or the MOE stipulations, where applicable;
· Hiring, training and terminating the employment of teachers and other support staff to run the schools and centers; and
· Selecting and recruiting students, in accordance with the Company’s entry requirements and to maximize the usage of capacity.
Based on the nature of schools, the Company has categorized the schools into two categories, and applies the voting interest model when consolidating the schools requiring reasonable returns and applies the VIE model when consolidating the schools not requiring reasonable returns.
For the schools requiring reasonable returns, the VIEs have a 100% equity interest in the schools, which allows them to make key operating decisions on behalf of the schools. Therefore, the Company through the VIEs consolidates the schools applying voting interest model.
According to the Private Education Promotion Law, which regulates the education industry in China, schools not requiring reasonable returns are prohibited from distributing annual dividends. The Company through the VIEs has the power to direct the schools’ most significant activities for as long as the VIEs remain the equity holders of the schools and has the obligation to absorb operating losses and the rights to receive the schools’ expected residual returns. The Company is able to extract profits through technical service agreements / software agreements. Therefore, the Company through the VIEs is the primary beneficiary of the schools not requiring reasonable returns and consolidates them under the VIE model.
Aggregation of VIEs
The Company identifies and aggregates its subsidiaries and VIEs with similar nature for consolidation and reporting purpose. The VIEs and their schools and centers have very similar characteristics and are facing similar kinds/levels of risks:
· The principal business of the VIEs are sponsors of the schools and centers, or the controlling shareholders of the companies which are the sponsors of the schools and centers;
· All the schools of the VIEs require licenses from MOE (or commercial and business regulators if they are registered as companies);
· The schools and centers, in addition to holding the business/education licenses, have to operate by conducting all necessary activities, including but not limited to, acquiring and provisioning of appropriate facilities, hiring and management of teachers and supporting staff, recruitment of students and course/training delivery;
· The schools and centers operated their business in the education industry and hence subject to the regulations and risks associated with the industry; and
· The VIEs, schools and centers are all registered and located in PRC. As such, they are facing similar risks in related to governmental, economic and currency.
In addition, the Company enters into different contractual agreements with the four VIEs but these agreements are of similar format and structure. Therefore, the contract risk, if any, arising from the contractual relationship with the VIEs is also similar.
As a result, the Company considers it is appropriate to, according to ASC 810, aggregate all these VIEs together for reporting in the periodic financial statements.
Risk in relation to the VIE structure
There are substantial uncertainties regarding the interpretation and application of PRC laws and regulations, including those that govern the Group’s VIE contractual arrangements. If the Group’s ownership structure and contractual arrangements are found to be in violation of any existing or future PRC laws or regulations, the relevant regulatory authorities would have broad discretion in dealing with such violation, including (i) revoking the business and operating licenses of the Company’s PRC subsidiaries and VIEs; (ii) discontinuing or restricting the operations of any related-party transactions among the Company’s PRC subsidiaries and VIEs; (iii) imposing fines or other requirements with which the Group or the Company’s PRC subsidiaries and VIEs may not be able to comply; (iv) revoking the preferential tax treatment enjoyed by the Company’s PRC subsidiaries and VIEs; (v) requiring the Group or the Company’s PRC subsidiaries and VIEs to restructure the ownership structure or operations. If any of the above penalties is imposed on the Group, the Group’s business operations and expansion, financial condition and results of operations will be materially and adversely affected.
The Company’s operations depend on the VIEs and their respective shareholders to honor their contractual agreements with the Company. All of these agreements are governed by PRC law and provide for the resolution of disputes through arbitration in the PRC. The management believes that the VIE agreements are in compliance with PRC law and are legally enforceable.
However, the interpretation and implementation of the laws and regulations in the PRC and their application to the legality, binding effect and enforceability of contracts are subject to the discretion of competent PRC authorities, and therefore there is no assurance that relevant PRC authorities will take the same position as the Group herein in respect of the legality, binding effect and enforceability of each of the contractual agreements. Meanwhile, since the PRC legal system continues to rapidly evolve, the interpretations of many laws, regulations and rules are not always uniform and enforcement of these laws, regulations and rules involve uncertainties, which may limit legal protections available to the Company to enforce the contractual arrangements should the VIEs or their shareholders fail to perform their obligation under those arrangements.
In addition, if the Company is unable to maintain effective control over its VIEs, the Company would not be able to continue to consolidate the Group’s VIEs’ financial results with its financial results. The Company’s ability to conduct its education business may be negatively affected if the PRC government were to carry out of any of the aforementioned actions. As a result, the Company may not be able to consolidate Ambow Shanghai, Ambow Shida, Ambow Sihua and Suzhou Wenjian, their respective schools and subsidiaries in its consolidated financial statements as it may lose the ability to exert effective control over these entities and their respective schools and subsidiaries and their shareholders, and it may lose the ability to receive economic benefits from these respective entities, schools and subsidiaries. The Company, however, does not believe such actions would result in the liquidation or dissolution of the Company, the subsidiaries or the VIEs, and believes that the risk of losing the ability to maintain effective control over its VIEs is remote.
Currently there are no contractual arrangements that could require the Company to provide additional financial support to the VIEs. As the Company is conducting its PRC educational and career enhancement services through the VIEs and their subsidiaries, the Company may provide such support on a discretional basis in the future, which could expose the Company to a loss.
Financial information of the VIEs and their subsidiaries/schools:
The combined financial information of the Group’s VIEs and, as applicable, subsidiaries/schools of the Group’s VIEs was included in the accompanying consolidated financial statements of the Group as follows:
	As of December 31,
	2011		2012
	RMB		RMB
Total assets	4,389,589		2,822,537
Total liabilities	1,487,257		1,324,957
	Years ended December 31,
	2010		2011		2012
	RMB		RMB		RMB
Net revenue	854,488		1,077,263		1,290,290
Net income (loss)	(14,311	)	(102,892	)	(852,927	)
The following table sets forth a breakdown of the Group’s cash and cash equivalents by currency denomination and jurisdiction as of December 31, 2012:
	US$
Cayman Islands	2,511
Hong Kong	37
Non-VIEs in PRC	470
Total US$	3,018
The following table sets forth cash and cash equivalents held by the Group’s VIEs and non-VIE in PRC as of December 31, 2012
	RMB
VIEs in PRC	151,434
Non-VIEs in PRC	17,812
Total RMB	169,246

GOING_CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2012
GOING CONCERN	'
GOING CONCERN	'
	2. GOING CONCERN
	Liquidity and capital resources
	The Group incurred a net loss of RMB 1,673,515 for the year ended December 31, 2012, which included a non-cash impairment charge of RMB 1,136,936 related to provision of receivables, and the write-down of receivables, fixed assets, goodwill and intangible assets in 2012. The Group’s operating results for future periods are subject to numerous uncertainties and it is uncertain if the Group will be able to reduce or eliminate its net losses for the foreseeable future.  If management is not able to increase revenue and/or manage operating expenses in line with revenue forecasts, the company may not be able to achieve profitability.
	The Group’s principal sources of liquidity have been cash generated from operating activities and financing activities. As of December 31, 2012, the Group had RMB188,216 in unrestricted cash and cash equivalents. The Group’s cash and cash equivalents consist of cash on hand and liquid investments that are unrestricted as to withdrawal or use, have maturities of three months or less and are placed with banks and other financial institutions. The Group’s consolidated current liabilities exceeded its consolidated current assets by approximately RMB400,628 as of December 31, 2012. In addition the Group has lease commitment and capital commitment within one year totaling RMB 176,420 as of December 31, 2012.
	Historically, management has addressed liquidity requirements through a series of cost reduction initiatives, debt borrowings and the sale of subsidiaries and other non-performing assets.  Management anticipates that the impact from the negative publicity in the media during the past two years may continue to impose formidable challenges for the Group’s businesses in the near term.
	Management plan and actions
	Over the past several years, the Group has completed several acquisitions to expand its business and school operations. These exposed the Group to significant risks and uncertainties during the time period of each entity was trying to adapt to the Group’s culture. In the year of 2012, two former employees of the company made allegations of financial impropriety and wrongful conduct in connection with the Group’s prior year acquisitions of training schools. The Audit Committee of the Board of Directors of the Group conducted an internal investigation with the assistance of independent outside counsel to thoroughly review these allegations. Though the result proved that the allegations were not supported by sufficient evidence, the adverse impact on the Group’s business was unavoidable. Impacted by the negative news in media since the start of internal investigation, the Company’s share price has dropped and the market halt existed in the first quarter of 2013 with price below US$1. Subsequently, there was an increasing request for fee refund from customers and with a shortage of debt and equity capital, the Group’s revenue and cash flow has been significantly lowered. As a result, management has reassessed the alternative ways to achieve goals of business growth and has instituted a series of initiatives aimed at conserving and generating cash over the next twelve months.
	(i) On May 1, 2014, the Company signed the restructuring agreement with China Education International Holdings Limited (“CEIHL”), which includes a combination of loans and funding by CEIHL and associated entities for approximately RMB 299,045 (US$ 48,000). This amount is intended to return the Company to solvency and provide the onshore business with funding to meet its repayment obligations with respect to the onshore loans falling due, enabling it to continue as a going concern. For more details, refer to Note 29 (5), (7) and (8).
	(ii) Management is seeking potential buyer for the 23 years lease of the Career Enhancement education facility in Beijing (“Ambow Beijing Campus”), with the carrying amount of RMB 151,567 as of December 31, 2012.
	(iii) Management has obtained financial support commitment from Summit View, which will retain in force for a period of at least twelve months after the date of issuance of the financial statements.
	(iv) Management has been seeking potential opportunities for disposal of certain entities to achieve positive cash flow.
	(v) Management would continue on the cost cutting plan, seeking more effectiveness of the business management.
	During 2013, management implemented a series of measures and continues to evaluate opportunities intended to maintain and develop its business.  Such measures included obtaining financing from financial institution other than bank, disposal of non-performing assets, the elimination of executive and employee merit increases, R&D department reductions, and enhancing expense control. The Group has also significantly lowered its spending on capital expenditures and focused on improving the management of its working capital.
	With the opportunity provided by the Restructuring Agreement, the Group will continue to remain focused on cash flow while accessing a range of strategic options for the purpose of maximizing shareholder value, including the potential sale of certain entities, keep reducing the R&D team size and improving our relationship with our creditors and third parties.
	Conclusion
	As of the day of issuance of the financial statement, it has been 18 months since December 31, 2012. The Group believes that available cash and cash equivalents and cash provided by operating activities, together with cash available from borrowings and the activities mentioned above, should enable the Group to meet presently anticipated cash needs for at least the next 12 months and the Group has prepared the consolidated financial statements on a going concern basis. However, the Group continues to have ongoing obligations and it expects that it will require additional capital in order to execute its longer-term business plan. If the Group is unable to raise additional capital or encounters unforeseen circumstances that place constraints on its capital resources, management will be required to take various measures to conserve liquidity, which could include, but not necessarily be limited to, curtailing the Group’s business development activities, suspending the pursuit of its business plan, controlling overhead expenses and seeking to further dispose of non-core assets. Management cannot provide any assurance that the Group will raise additional capital if needed. Other than aforementioned, the Group has not received any commitments for new financing and cannot provide any assurance a new financing will be available to the Group on acceptable terms, if at all.

SIGNIFICANT_ACCOUNTING_POLICIE

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2012
SIGNIFICANT ACCOUNTING POLICIES	'
SIGNIFICANT ACCOUNTING POLICIES	'
	3. SIGNIFICANT ACCOUNTING POLICIES
	a. Basis of presentation
	The consolidated financial statements of the Group have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). All amounts in the accompanying consolidated financial statements and notes are expressed in Renminbi (“RMB”). Amounts in United States dollars (“US$”) are presented solely for the convenience of readers and use an exchange rate of RMB 6.2301, representing the middle rate as set forth in the H.10 statistical release of the U.S. Federal Reserve Board as of December 31, 2012. No representation is made that the RMB amounts could have been, or could be, converted into US$ at such rate.
	As mentioned in Note 1 (a) and Note 24, the 4 Disposed Businesses have been disposed of in 2011, Beijing Century College Group has been disposed in 2012, the aforementioned entities have been classified as discontinued operations for the years ended December 31, 2011 and 2012 respectively.
	Taishidian Holding has been classified as asset and liabilities held for sale as of December 31, 2012 and its operations have been classified as discontinued operations for the year ended December 31, 2012. Taishidian Holding has been disposed subsequently in July 2013, see Note 24.
	b. Comparability due to discontinued operations and reclassificationadjustment
	Certain accounts in the consolidated statements of operations and other comprehensive income (loss) for the years ended December 31, 2010 and 2011, and balances in the consolidated balance sheet as of December 31, 2011 and related notes have been retrospectively adjusted to reflect the effect of assets groups held for sale and discontinued operations. See Note 24 for details of discontinued operations.  The results of discontinued operations have been reflected separately in the consolidated statement of operations as a single line item for all periods presented in accordance with U.S. GAAP.
	Cash flows from discontinued operations for the years ended December 31, 2010, 2011 and 2012 were combined with the cash flows from continuing operations within each of the three categories.
	c. Use of estimates
	The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates, judgments, and assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses and the related disclosure of contingent assets and liabilities. On an on-going basis, the Group evaluates its estimates, including those related to the useful lives of long-lived assets including property and equipment, stock-based compensation, impairment of goodwill and other intangible assets, income taxes, provision for doubtful accounts, and contingencies. The Group bases its estimates of the carrying value of certain assets and liabilities on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, when these carrying values are not readily available from other sources. Actual results may differ from these estimates.
	d. Basis of consolidation
	All significant inter-company transactions and balances have been eliminated upon consolidation. Non-controlling interests represent the equity interests in the Company’s subsidiaries and VIEs that are not attributable, either directly or indirectly, to the Company.
	The consolidated financial statements include the financial statements of the Company, its subsidiaries and its VIEs.
	e. Cash and cash equivalents
	Cash and cash equivalents consist of cash on hand, cash in bank with no restrictions, as well as highly liquid investments which are unrestricted as to withdrawal or use, and which have remaining maturities of three months or less when initially purchased.
	f. Restricted cash
	Restricted cash relates to cash deposited into banking institutions as a security deposit to enable further borrowings from the bank.
	g. Term deposits
	Term deposits consist of bank deposits with an original maturity of between three to twelve months.
	h. Accounts receivables
	Accounts receivable mainly represent the amounts due from the customers, distributors, or students of the Company’s various subsidiaries and VIEs.
	i. Allowance for doubtful accounts
	An allowance for doubtful accounts is recorded in the period in which a loss is determined to be probable based on an assessment of specific evidence indicating doubtful collection, historical experience, account balance aging and prevailing economic conditions. Doubtful accounts balances are written off and deducted from allowance, when receivable are deemed uncollectible. After all collection efforts have been exhausted and the potential for recovery is considered remote.
	j. Land use rights
	Land use rights are recorded at cost less accumulated amortization. Amortization is provided on straight-line basis over the useful life of land use right.
	k. Property and equipment
	Property and equipment is stated at cost less accumulated depreciation. Depreciation is calculated on a straight-line basis over the following estimated useful lives:
	Buildings	20 – 40 years
	Motor vehicles	5 years
	Office and computer equipment	3 – 5 years
	Leasehold improvements	Shorter of the remaining lease terms or estimated useful lives
	l. Construction in progress
	Construction in progress represents property and equipment under construction or installation, which is recorded at actual cost. Cost comprises the original cost of equipment, installation costs and construction costs. Borrowing costs on qualifying assets are capitalized as part of the cost of the fixed assets until the assets are ready for their intended use. Construction in progress is transferred to fixed assets when the assets are ready for their intended use, at which time depreciation begins.
	m. Intangible assets, net
	Intangible assets represent software, trade name, student population, corporative agreement, customer relationship, favorable lease, non-compete agreement. The software was initially recorded at historic acquisition costs or cost directly incurred to develop the software during the application development stage that can provide future benefits, and amortized on a straight-line basis over estimated useful lives.
	Other finite lived intangible assets are initially recorded at fair value when acquired in a business combination, in which the finite intangible assets are amortized on a straight-line basis except student populations and customer relationships, which are amortized using an accelerated method to reflect the expected departure rate over the remaining useful life of the asset. The Group reviews identifiable amortizable intangible assets to be held and used for impairment whenever events or changes in circumstances indicate that the carrying value of the assets may not be recoverable. Determination of recoverability is based on the lowest level of identifiable estimated undiscounted cash flows resulting from use of the asset and its eventual disposition. Measurement of any impairment loss is based on the excess of the carrying value of the asset over its fair value. The intangible assets have original estimated useful lives as follows (see Note 8-”Intangible assets, net” for additional information):
	Software	3 years to 5 years
	Student populations	2.8 years to 15 years
	Customer relationships	1.8 years to 5.7 years
	Cooperative agreements	1.3 years to 10 years
	Favorable leases	0.8 years to 20 years
	Non compete agreement	3 years to 4.5 years
	Trade names	Indefinite
	The Group has determined that trade names have the continued ability to generate cash flows indefinitely. There are no legal, regulatory, contractual, economic or other factors limiting the useful life of the respective trade names. Consequently, the carrying amounts of trade names are not amortized but are tested for impairment annually in the fourth quarter or more frequently if events or circumstances indicate that the assets may be impaired. Such impairment test consists of a comparison of the fair values of the trade names with their carrying amounts and an impairment loss is recognized if and when the carrying amounts of the trade names exceed their fair values.
	The Group performed impairment testing of indefinite-lived intangible assets in accordance with ASU 2012-02, which requires an entity to evaluate events and circumstances that may affect the significant inputs used to determine the fair value of the indefinite-lived intangible assets when performing qualitative assessment.
	n. Segments
	The Group evaluates a reporting unit by first identifying its operating segments, and then evaluates each operating segment to determine if it includes one or more components that constitute a business. If there are components within an operating segment that meets the definition of a business, the Group evaluates those components to determine if they must be aggregated into one or more reporting units. If applicable, when determining if it is appropriate to aggregate different operating segments, the Group determines if the segments are economically similar and, if so, the operating segments are aggregated. The Group has four operating segments. For further details, see Note 20.
	o. Goodwill
	Goodwill represents the future economic benefits arising from other assets acquired in a business combination or an acquisition by an entity that are not individually identified and separately recognized. Goodwill acquired in a business combination is tested for impairment at least annually or more frequently when events and circumstances occur indicating that the recorded goodwill may be impaired with the following two-step process. The first step compares the fair values of each reporting unit to its carrying amount, including goodwill. A reporting unit constitutes a business for which discrete profit and loss financial information is available. The fair value of each reporting unit is established using a combination of expected present value of future cash flows. If the fair value of each reporting unit exceeds its carrying amount, goodwill is not considered to be impaired and the second step will not be required. If the carrying amount of a reporting unit exceeds its fair value, the second step compares the implied fair value of goodwill to the carrying value of a reporting unit’s goodwill. The implied fair value of goodwill is determined in a manner similar to accounting for a business combination with the allocation of the assessed fair value determined in the first step to the assets and liabilities of the reporting unit. The excess of the fair value of the reporting unit over the amounts assigned to the assets and liabilities is the implied fair value of goodwill. An impairment loss is recognized for any excess in the carrying value of goodwill over the implied fair value of goodwill.
	Determining when to test for impairment, the Group’s reporting units, the fair value of a reporting unit and the fair value of assets and liabilities within a reporting unit, requires judgment and involves the use of significant estimates and assumptions. These estimates and assumptions include revenue growth rates and operating margins used to calculate projected future cash flows, risk-adjusted discount rates, future economic and market conditions and determination of appropriate market comparable. The Group bases fair value estimates on assumptions it believes to be reasonable but that are unpredictable and inherently uncertain.
	Significant changes in the economic characteristics of components or reorganization of an entity’s reporting structure can sometimes result in a re-assessment of the affected operating segment and its components to determine whether reporting units need to be redefined where the components are no longer economically similar.
	Future changes in the judgments and estimates underlying the Group’s analysis of goodwill for possible impairment, including expected future cash flows and discount rate, could result in a significantly different estimate of the fair value of the reporting units and could result in additional impairment of goodwill.
	p. Impairment of long-lived assets
	The Group reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may no longer be recoverable. When these events occur, the Group measures impairment by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from the use of the assets and their eventual disposition. If the sum of the expected undiscounted cash flows is less than the carrying amount of the assets, the Group would recognize an impairment loss, which is the excess of carrying amount over the fair value of the assets, using the expected future discounted cash flows.
	q. Revenue recognition
	The Group’s revenue is primarily generated from delivering educational programs and services and sales of software products. The Group’s customers include mainly students attending classes at its own schools, training centers or college; students attending classes run by the Group’s cooperative partners; corporate clients attending the Group’s outbound and management training classes; and distributors whom the Group sells its software products or services to.
	Revenue is recognized when persuasive evidence of an arrangement exists, the price is fixed or determinable, service is performed and collectability of the related fee is reasonably assured. Revenues presented in the consolidated financial statements represent revenues from educational programs and services, and sales of software products. If any of the aforementioned criteria are not met, the Group defers the recognition of revenue until all criteria are met.
	Educational programs and services
	Educational programs and services primarily consist of primary and secondary curriculum education, university curriculum education, tutoring programs that supplement primary and secondary curriculum education and career enhancement and other corporate training programs that are provided directly or indirectly to customers, where the Group is responsible for delivery of the programs and services. The Group normally collects tuition fee up front and the students consume the learning hours they bought along with a set courses schedule or upon their own decision. Tuition fees is generally paid in advance and is initially recorded as deferred revenue and is amortized and recognized as revenue along with the students consuming pace. For the curriculum education programs, the tuition revenue, including accommodation, is recognized on a straight-line basis over the length of the course, which is typically over a period of a semester. For tutoring programs, tuition revenue is recognized on a straight-line basis over the period during which tutoring services are provided to students. Educational materials revenue, which is immaterial and has not been disclosed separately, relates to the sales of books, course materials, course notes for which the Group recognizes revenue when the materials have been delivered to students.
	Educational programs and services also include programs offered online which could be accessed through a username and password. Career enhancement services such as CCEP, CBS and the Career GPS System are offered to students and other customers either directly or through sales to distributors. Collection of these service offerings is also initially recorded as deferred revenue and is amortized and recognized as revenue on the percentage the required services delivered or on a straight-line basis over the length of the course, which are typically one to three months.
	Following are the deferred revenue balances by segments as of December 31, 2011 and 2012.
		As of December 31,
		2011	2012
	RMB	RMB
Career Enhancement	39,014	49,376
K-12	69,888	48,220
Tutoring	286,876	404,611
Total	395,778	502,207
The Group treats service contracts with multiple deliverable elements as separate units of accounting for revenue recognition purposes and recognizes revenue on a periodic basis during the contract periods when each deliverable service was provided. Since the contract price is for all the deliverables under the contract, the Group allocates the contract price among all the deliverables at the inception of the arrangement on the basis of their relative selling prices according to the following selling price hierarchy. The Group uses (a) vendor-specific objective evidence of selling price, if it exists; otherwise, (b) third-party evidence of selling price. If neither (a) nor (b) exists, the Group uses (c) management’s best estimate of the selling price for that deliverable.
Sales of software products
Software product revenues relate to revenues from the sale of educational compact disks (“CDs”) either directly to students or through distributors and sales of educational content downloaded through the Internet. Major software products sold includes Bopo English and the Group’s Practice and Training Platform. The sales arrangements do not include post customer support services and the Group does not provide customers with upgrades. The Group recognizes revenue for these products sold to students when delivery has occurred based on purchase orders, contracts or other documentary evidence, provided that collection of the resulting receivable is reasonably assured.)
The Group recognizes revenue from sales to distributors with a proven historical payment record as described below for the relevant service or product. If collectability cannot be reasonably assured, especially for sales to distributors for which no historical payment record exists, revenue starts to be recognized upon the collection of cash attributable to the revenue.
Ambow Online, Ambow Yuhua, and Shandong Software Companies, Suzhou Yisi Chuangyi Technology Co., Ltd. (“Suzhou Career Enhancement”), which are the companies from which the Group sells its software products, are each subject to 17% value added tax (“VAT”) for the revenues from software products sold in the PRC. Companies that fulfill certain criteria set by the relevant authorities including developing their own software products and registering the software product with the relevant authorities in the PRC are entitled to a refund of VAT equivalent to the excess of VAT paid over 3% of net revenues.
For all years presented, Ambow Online and the Shandong Software Companies have met these criteria and therefore were entitled to the VAT refund. Ambow Yuhua has met these criteria and was entitled to the VAT refund since 2011.
The Group has adopted gross presentation for VAT, by which VAT is included in revenues and cost of revenues, because the Group considers its VAT obligation and its entitlement to VAT refund as one integrated preferential VAT policy.
In 2012, management gradually suspended the sales of software products.
r. Cost of revenues
Cost of revenues for educational programs and services primarily consist of teaching fees and performance-linked bonuses paid to the teachers, rental payments for the schools and learning centers, depreciation and amortization of property, equipment and land use rights used in the provision of educational services, and costs of educational materials.
Cost of revenues for software products primarily consists of raw material costs of compact disks and packaging and license fees. The Group recorded costs incurred duplicating the computer software, documentation, and training materials from the product masters and for physically packaging the product for distribution, and these relative costs incurred were charged to cost of sales when revenue from the sale of those units was recognized. The license fee was charged to cost of revenues over the license period on a straight-line basis.
s. Leases
Operating lease
Leases where substantially all the rewards and risks of ownership of assets remain with the lessor are accounted for as operating leases. Minimum lease payments, including scheduled rent increases, made under operating leases are charged to the consolidated statements of operations and other comprehensive income (loss) on a straight-line basis over the lease term. Contingent rentals are excluded from minimum lease payments, and are recognized as expense when the achievement of the specified target is considered probable.
Capital lease
When the lease term is equal to 75 percent or more of the estimated economic life of the leased property, the lease is classified as a capital lease, where the lessee assumes substantially all the benefits and risks of ownership. The depreciation is calculated on a straight-line basis over the estimated useful lives of leased property.
In a capital lease, assets and liabilities are recorded at the amount of the lesser of (a) the fair value of the leased asset at the inception of the lease or (b) the present value of the minimum lease payments (excluding executing costs) over the lease term. Recorded assets are depreciated over their estimated useful lives. During the lease term, each minimum lease payment is allocated between a reduction of the obligation and interest expense to produce a constant periodic rate of interest on the remaining balance of the obligation.
t. Research and development
Research and development expenses comprise of: i) payroll, employee benefits, and other headcount-related costs associated with the development of online education technology platforms and courseware, and ii) outsourced development costs. Except for costs related to internal use software and website development costs, the Group expenses all other research and development costs when incurred for the years presented.
i)                          Software to be sold, leased or marketed
Costs incurred for the development of online education technology platforms and courseware, prior to the establishment of technological feasibility, are expensed when incurred. Once an online education technology platform or courseware has reached technological feasibility with a proven ability to operate in the market, all subsequent online education technology platform or courseware development costs are capitalized until the product is available for general release. Technical feasibility is evaluated on a product-by-product basis, but typically encompasses technical design documentation.
ii)                       Internal use software
The Group expenses all costs that are incurred in connection with the planning and implementation phases of development and costs that are associated with repair or maintenance of the existing software. Direct costs incurred to develop the software during the application development stage that can provide future benefits are capitalized.
Capitalized internal use software and website development costs are included in intangible assets.
u. Advertising costs
The Group expenses advertising costs as incurred. Total advertising expenses of continuing operations were RMB 70,521, RMB 138,825 and RMB 284,483 for the years ended December 31, 2010, 2011 and 2012, respectively, and have been included as part of selling and marketing expenses.
v. Foreign currency translationand transactions
The Group uses RMB as its reporting currency. The functional currency of the Company and its subsidiaries incorporated in the Cayman Islands, Hong Kong and the British Virgin Islands is the US$, while the functional currency of the other entities in the Group is the RMB. In the consolidated financial statements, the financial information of the Company and its subsidiaries, which use US$ as their functional currency, has been translated into RMB. Assets and liabilities are translated from each subsidiary’s functional currency at the exchange rates on the balance sheet date, equity amounts are translated at historical exchange rates, and revenues, expenses, gains, and losses are translated using the average rate for the year. Translation adjustments are reported as cumulative translation adjustments and are shown as a separate component of other comprehensive income or loss in the statement of shareholders’ equity and comprehensive income.
Foreign currency transactions denominated in currencies other than functional currency are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are remeasured at the applicable rates of exchange in effect at that date. Foreign exchange gains and losses resulting from the settlement of such transactions and from remeasurement at year-end are recognized in foreign currency exchange gain/loss, net on the consolidated statement of operations.
w. Foreign currency risk
The RMB is regulated by the PRC government and is not a freely convertible currency. The State Administration for Foreign Exchange, under the authority of the People’s Bank of PRC, controls the conversion of RMB into foreign currencies. Limitations on foreign exchange transactions imposed by the PRC government could cause future exchange rates to vary significantly from current or historical exchange rates. Further, the value of RMB is subject to changes in central government policies and to international economic and political developments affecting supply and demand in the PRC Foreign Exchange Trading System market.
x. Fair value of financial instruments
Financial instruments include cash and cash equivalents, accounts receivable, accounts payable, borrowings and amounts due from and due to related parties. The carrying values of the financial instruments approximate their fair values due to their short-term maturities. In addition, accounts payable arising from school acquisitions are determined based on the incremental borrowing rate discounted using the effective interest method.
y. Net income (loss) per share
Basic earnings per share is computed by dividing net income attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding during the year using the two-class method. Under the two-class method, net income is allocated between ordinary shares and other participating securities based on their respective participating rights. All of the preferred shares of the Company are participating securities on a fixed basis. Diluted earnings per share is calculated by dividing net income attributable to ordinary shareholders as adjusted for the effect of dilutive ordinary equivalent shares, if any, by the weighted average number of ordinary and dilutive ordinary equivalent shares outstanding during the year. Ordinary equivalent shares consist of the ordinary shares issuable upon the conversion of the convertible preferred shares (using the if-converted method) and ordinary shares issuable upon the exercise of outstanding share options (using the treasury stock method). Ordinary share equivalents are excluded from the computation of the diluted net income per share in years when their effect would be anti-dilutive. Ordinary shares equivalent are also excluded from the calculation in loss periods, as their effects would be anti-dilutive.
z. Income taxes
Deferred income taxes are recognized for temporary differences between the tax basis of assets and liabilities and their reported amounts in the financial statements, net of operating loss carry forwards and credits, by applying enacted statutory tax rates applicable to future years. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not some portion or all of the deferred tax assets will not be realized. Income taxes are provided for in accordance with the laws of the relevant taxing authorities.
aa. Uncertain tax positions
The Group adopted the guidance on accounting for uncertainty in income taxes, which prescribes a more likely than not threshold for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Guidance was also provided on the de-recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, accounting for income taxes in interim periods, and income tax disclosures. Significant judgment is required in evaluating the Group’s uncertain tax positions and determining its provision for income taxes. The Group establishes reserves for tax-related uncertainties based on estimates of whether, and the extent to which, additional taxes will be due. These reserves are established when the Group believes that certain positions might be challenged despite its belief that its tax return positions are in accordance with applicable tax laws. The Group adjusts these reserves in light of changing facts and circumstances, such as the closing of a tax audit, new tax legislation, or the change of an estimate. To the extent that the final tax outcome of these matters is different than the amounts recorded, such differences will affect the provision for income taxes in the period in which such determination is made. The provision for income taxes includes the effect of reserve provisions and changes to reserves that are considered appropriate, as well as the related net interest and penalties where applicable. See Note 17 (c)-”Income Taxes” for additional information. For the years ended December 31, 2010, 2011 and 2012, the Group did not have any interest and penalties associated with tax positions. See Note 17 for details of the Group’s tax position as of December 31, 2012.
bb. Comprehensive income
U.S. GAAP generally requires that recognized revenue, expenses, gains and losses be included in net income or loss. Although certain changes in assets and liabilities are reported as separate components of the equity section of the consolidated balance sheet, such items, along with net income, are components of comprehensive income or loss. The components of other comprehensive income or loss consist solely of foreign currency translation adjustments.
cc. Share-based compensation
The Group grants share options/ warrants to its employees, directors and non-employees. The Group measures the cost of employee services received at the grant-date using the fair value of the equity instrument issued net of an estimated forfeiture rate, and therefore only recognizes compensation costs for those shares expected to vest over the service period of the award. The Group records stock-based compensation expense on a straight-line basis over the requisite service period, generally ranging from one year to four years.
Cost of services received from non-employees is measured at fair value at the earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. To the extent the Group recognizes any cost of service prior to the time the non-employees complete their performance, any interim measurements that the Group makes during the performance period are made at the then current fair values of equity instruments at each of those interim financial reporting dates.
Forfeitures are estimated at the time of grant and revised in the subsequent periods if actual forfeitures differ from those estimates.
dd. Business combinations
The assets acquired, the liabilities assumed, and any non-controlling interest in the acquiree is recognized at the acquisition date, measured at their fair values as of that date. In a business combination achieved in stages, the identifiable assets and liabilities, as well as the non-controlling interest in the acquiree, are recognized at the full amounts of their fair values.
Deferred tax liability and asset were recognized for the deferred tax consequences of differences between the tax bases and the recognized values of assets acquired and liabilities assumed in a business combination.
Goodwill represents the excess of the fair value of consideration transferred (plus the fair value of the non-controlling interest, if any) over fair value of the net assets acquired (including recognized intangibles).
ee. Long-lived assets to be disposed of
For a long-lived asset to be disposed of other than by sale the Group continues to classify such long-lived asset as held and used until it is disposed of.  When a long-lived asset ceases to be used, the carrying amount of the asset is written down to its salvage value, if any.
The Group classifies a long-lived asset or disposal group to be sold as held for sale in the period in which all six criteria are met: (1) a plan to sell the asset has been committed to by management; (2) the asset can be sold in its current condition; (3) an active plan has been initiated to find a buyer; (4) it is probable that the asset will be sold and the sale will be completed within one year and will qualify as a complete sale; (5) the sales price is reasonable relative to the asset’s current fair value and the entity is actively marketing the asset; and (6) it is unlikely that the plan to sell the asset will be withdraw or changed significantly.
A long-lived asset or disposal group classified as held for sale is measured at the lower of its carrying amount or fair value less cost to sell, and it is presented separately in the balance sheets.  Long-lived assets reclassified as held for sale are not depreciated or amortized.  The Group accounts for a component of the Group that has been disposed of or is classified as held for sale and has operations and cash flows that can be clearly distinguished from the rest of the Group. Such component is reported as discontinued operations.  In the period in which a component has been disposed of or classified as held for sale, the results of operations, including any gain or loss after tax recognized, less applicable income taxes (benefit), for the periods presented are reclassified into line items of income separately from net income (loss) from continuing operations before extraordinary items (if applicable), in the statements of operations and other comprehensive income (loss).
For a component of the Group that either has been disposed of or is classified as held for sale, the Group accounted for the result of operations of the component as a discontinued operation when (1) the operations and cash flows of the component have been or will be eliminated from the ongoing operations of the Group as a result of the disposal transaction; and (2) the Group will not have any significant continuing involvement in the operations of the component after the disposal transaction.
ff. Loss contingencies
An estimated loss contingency is accrued and charged to the consolidated statements of operations and other comprehensive income (loss) if both of the following conditions are met: (1) Information available prior to issuance of the financial statements indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial statements. It is implicit in this condition that it must be probable that one or more future events will occur confirming the fact of the loss; (2) The amount of loss can be reasonably estimated.
The Group reviews its contingent issues on a timely basis to identify whether the above conditions are met.
gg. Recently issued accounting pronouncements
In April 2014, the FASB issued ASU No.2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity, which amends the definition of a discontinued operation in ASC 205-20 and requires entities to disclose additional information about disposal transactions that do not meet the discontinued-operations criteria. ASU 2014-08 provides more decision-useful information to users and to elevate the threshold for a disposal transaction to qualify as a discontinued operation. This Update is effective when all disposals (or classifications as held for sale) of components of an entity and all businesses or nonprofit activities that, on acquisition, are classified as held for sale that occur within annual period beginning on or after December 15, 2014, and interim periods within those years. The Group is currently assessing the impact on its consolidated results of operations or financial position.
Recently issued ASUs by the FASB, except for the ones mentioned above, do not have significant impact on the company’s consolidated results of operations or financial position.

ACCOUNTS_RECEIVABLE_NET

ACCOUNTS RECEIVABLE, NET	12 Months Ended
	Dec. 31, 2012
ACCOUNTS RECEIVABLE, NET	'
ACCOUNTS RECEIVABLE, NET	'
	4. ACCOUNTS RECEIVABLE, NET
	Accounts receivable, net consisted of the following:
		As of December 31,
		2011		2012
		RMB		RMB
	Accounts receivable	121,464		102,490
	Less: Allowance for doubtful accounts	(14,639	)	(34,584	)
	Accounts receivable, net	106,825		67,906
	Allowance for doubtful accounts:
		As of December 31,
		2011		2012
		RMB		RMB
	Balance at beginning of year	(458	)	(14,639	)
	Addition	(14,181	)	(24,796	)
	Written off	—		4,851
	Balance at end of year	(14,639	)	(34,584	)

PREPAID_AND_OTHER_CURRENT_ASSE

PREPAID AND OTHER CURRENT ASSETS, NET	12 Months Ended
	Dec. 31, 2012
PREPAID AND OTHER CURRENT ASSETS, NET	'
PREPAID AND OTHER CURRENT ASSETS, NET	'
	5. PREPAID AND OTHER CURRENT ASSETS, NET
	Prepaid and other current assets consisted of the following:
		As of December 31,
		2011	2012
		RMB	RMB
	Deposits for acquisition (Note i)	76,707	21,998
	Current portion of prepaid advertising expense	72,080	12,755
	Prepayment for new training center project (Note iii)	65,609	—
	Receivables arising from the termination of arrangements	54,000	12,037
	Amount due from Xihua Group (Note i & ii)	44,061	75,100
	Value added tax refundable	45,800	34,879
	Rental deposits	24,265	28,456
	Receivables resulting from disposals (Note 24 (a))	35,000	14,000
	Receivable from Zhenjiang operating rights (Note iv)	35,000	35,000
	Prepaid rental fees	28,433	30,566
	Prepayment for cooperative rights to cooperating universities	2,596	177
	Staff advances	8,891	8,940
	Prepaid professional services fees	8,475	1,902
	Due from owners	—	4,299
	Others	56,534	59,182
	Total before allowance for doubtful accounts	557,451	339,291
	Less: allowance for doubtful accounts (Note v)	—	(7,700	)
	Total	557,451	331,591
	Allowance for doubtful accounts:
		As of December 31,
		2011	2012
		RMB	RMB
	Balance at beginning of year	—	—
	Addition	—	(255,643	)
	Written off	—	247,943
	Balance at end of year	—	(7,700	)
	Written off for the year ended December 31, 2012
		As of December 31,
		2011	2012
		RMB	RMB
	Arising from Subsequent Receivable Transfer Agreements (Note i)	—
	Deposits for acquisition	—	33,800
	Receivables arising from the termination of arrangements	—	16,000
	Amount due from Xihua Group	—	76,880
	Other deemed not recoverable
	Deposits for acquisition	—	23,701
	Amount due from Xihua Group (Note ii)	—	46,829
	Due from former owners		27,056
	Others	—	23,677
	Total	—	247,943
	(Note i) Due to uncollectable deposits for terminated contracts and worse financial position of debtors, in March 2013, the Group entered into a Receivable Transfer Agreement to Suzhou Qingrun Guarantee Company Ltd (“Suzhou Qingrun”) to transfer certain receivable amounting to RMB 164,680, in which RMB 161,180 and RMB 3,500 are related to Prepaid and other current assets and Other non-current assets; respectively. The total consideration was RMB 35,000. Table below summarizes the amount of receivable transferred and consideration allocated based on management’s estimation on the recoverability. As a result, the excess portion of consideration amounting of RMB 126,680 and RMB 3,000 was written off for prepaid and other current assets and other non-current assets, respectively.
		As of December 31, 2012
		Amount	Consideration
		transferred	allocated
		RMB	RMB
	Prepaid and other current assets
	Deposits for acquisition	40,000	6,200
	Receivables arising from the termination of arrangements	19,000	3,000
	Amount due from Xihua Group	102,180	25,300
	Other non-current assets	3,500	500
	Total	164,680	35,000
	(Note ii) As of December 31, 2012, the original amounts due from Xihua Group was RMB 198,809, among which RMB 102,180 has been subsequently transferred (see Note (i)) with consideration allocated of RMB 25,300. As of December 31, 2012, the payable balance recorded by a subsidiary prior to its acquisition by the Group with indemnity by Xihua Group amounted to RMB 49,800, therefore, no provision was made for the indemnity. As a result, the total recoverable receivable is RMB 75,100, and the remaining balance was deemed not recoverable and was fully written off as of December 31, 2012.
	(Note iii) The balance includes prepayment for the training center project in Tianjin of RMB 65,609, which was fully reclassified to other non-current assets (See Note 10 iii) based on management’s evaluation of the collectability for an extended period of time.
	(Note iv) The balance represented the prepaid operating rights mostly to the Zhenjiang Foreign Language School. The Group started a negotiation of returning the operating right back to the original owner, Zhenjiang Education Investment Center in the third quarter of 2011. As result, the prepaid operating right has been reclassified as receivable since then. As of December 31, 2011 and 2012, the payable balance to Zhenjiang Foreign Language School amounted to RMB 34,603 and RMB 36,770, respectively; therefore, no provision was made.
	(Note v) Allowance for doubtful accounts as of December 31, 2012 was mostly related to deposit for establishing schools of Guangzhou ZS Career Enhancement due to broken relationship with former owner.

PROPERTY_AND_EQUIPMENT_NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2012
PROPERTY AND EQUIPMENT, NET	'
PROPERTY AND EQUIPMENT, NET	'
	6. PROPERTY AND EQUIPMENT, NET
	Property and equipment consisted of the following:
		As of December 31,
		2011		2012
		RMB		RMB
	Buildings	220,767		303,804
	Capital lease of property	12,000		52,133
	Motor vehicles	15,370		10,527
	Office and computer equipment	141,126		149,064
	Leasehold improvements	229,333		198,656
		618,596		714,184
	Less: accumulated depreciation	(131,102	)	(187,513	)
	Add: construction in progress	4,899		786
	Total	492,393		527,457
	For the year ended December 31, 2012, the Group recorded an impairment loss of RMB 130,545 on its property and equipment due to the decline of business. The impairment was mostly related to Dalian Career Enhancement (“Dalian Xiwang”) and Guangzhou ZS Career Enhancement of the Career Enhancement segment based on the impairment test by the management assisted with an independent valuation specialist adopting income approach. There was no impairment loss for the year ended December 31, 2010 and 2011, respectively.
	For the years ended December 31, 2010, 2011 and 2012, depreciation expenses of continuing operations were RMB 29,313, RMB 43,763 and RMB 76,811, respectively, which were recorded in cost of revenues, selling and marketing expenses and general and administrative expenses.
	The capital leases of property included in Buildings were related to Ambow Beijing campus and Shenyang K-12 School of which the original amounts were RMB 40,133 and RMB 12,000 respectively. The inception date of the capital leases was March 1, 2012 and December 30, 2010 respectively. As at December 31, 2011 and 2012, the accumulated depreciations were RMB 750 and RMB 2,554 respectively. For the years ended December 31, 2010, 2011 and 2012, depreciation expenses were nil, RMB 600 and RMB 1,804 respectively and recorded in cost of revenues. There is no future lease payment as of December 31, 2012.
	As of December 31, 2012, the Group is in the process of applying for the building ownership certificates for certain buildings with a total net carrying value of approximately RMB 56,890.

LAND_USE_RIGHTS_NET

LAND USE RIGHTS, NET	12 Months Ended
	Dec. 31, 2012
LAND USE RIGHTS, NET	'
LAND USE RIGHTS, NET	'
	8. INTANGIBLE ASSETS, NET
	Intangible assets consisted of the following:
		As of December 31,
		2011		2012
		RMB		RMB
	Gross carrying amount
	Trade name	363,559		174,944
	Student populations	74,740		82,440
	Software	87,304		93,203
	Customer relationship	7,390		7,390
	Cooperative agreement*	5,263		5,263
	Favorable lease	63,237		63,237
	Non-compete agreement	3,188		3,188
		604,681		429,665
	Less: Accumulated amortization
	Trade name	—		—
	Student populations	(47,933	)	(62,295	)
	Software	(49,043	)	(60,181	)
	Customer relationship	(1,090	)	(2,235	)
	Cooperative agreement	(670	)	(1,346	)
	Favorable lease	(7,135	)	(10,652	)
	Non-compete agreement	(95	)	(198	)
		(105,966	)	(136,907	)
	Intangible assets, net
	Trade name	363,559		174,944
	Student populations	26,807		20,145
	Software	38,261		33,022
	Customer relationship	6,300		5,155
	Cooperative agreement*	4,593		3,917
	Favorable lease	56,102		52,585
	Non-compete agreement	3,093		2,990
		498,715		292,758
	*In connection with the acquisitions completed in 2009 and 2011, the Group identified certain cooperative agreements as intangible assets, which were entered into by the sellers prior to the acquisitions. These cooperative agreements offer the Group the right to be affiliated with certain reputable universities in PRC.
	For the year ended December 31, 2012, the Group recorded an impairment loss related to trade name of RMB 188,835 and related to software of RMB 2,781 on its intangible assets due to the negative publicity in media. The impairment was mostly related to Tutoring and Career Enhancement segments based on the impairment test adopting income approach. There was no impairment loss for the year ended December 31, 2010 and 2011, respectively.
	Amortization expenses for intangible assets of continuing operations amounted to RMB 34,654, RMB 49,043 and RMB 34,274 for the years ended December 31, 2010, 2011 and 2012, respectively, of which RMB 16,900, RMB 16,560, and RMB 14,265 are included in cost of sales and the remaining is included in general and administrative expenses. Based on the current amount of intangible assets subject to amortization, the estimated amortization expenses for each of the future annual periods is as follows: 2013: RMB 28,537, 2014: RMB 20,115, 2015: RMB 11,757, 2016: RMB 9,276, 2017: RMB 4,916 and cumulatively thereafter: RMB 43,213.
	For the years ended December 31, 2010, 2011 and 2012, the Group capitalized certain internal use software development costs of continuing operations totaling approximately RMB 25,536, RMB 9,973, and RMB 13,369, respectively. The estimated useful life of costs capitalized is evaluated for each specific project as four- five years. For the years ended December 31, 2010, 2011 and 2012, the amortization of capitalized costs amounted to approximately RMB 4,409, RMB 10,007, and RMB 12,645, respectively, and have been included as part of general and administrative expenses and research and development expenses.
Land Use Right	'
LAND USE RIGHTS, NET	'
LAND USE RIGHTS, NET	'
	7. LAND USE RIGHTS, NET
	Land use rights consisted of the following:
		As of December 31,
		2011		2012
		RMB		RMB
	Land use rights	141,418		141,418
	Less: accumulated amortization	(9,274	)	(12,652	)
	Land use rights, net	132,144		128,766
	Amortization expenses for land use rights of continuing operations amounted to RMB 4,010, RMB 3,278 and RMB 3,378 for the years ended December 31, 2010, 2011 and 2012, respectively, and are recorded in cost of revenues and general and administrative expenses.
	Based on the current land use rights held, future amortization expenses of continuing operations are estimated to be RMB 3,378 per year for each of the next five years through December 31, 2017.

INTANGIBLE_ASSETS_NET

INTANGIBLE ASSETS, NET	12 Months Ended
	Dec. 31, 2012
INTANGIBLE ASSETS, NET	'
INTANGIBLE ASSETS, NET	'
	8. INTANGIBLE ASSETS, NET
	Intangible assets consisted of the following:
		As of December 31,
		2011		2012
		RMB		RMB
	Gross carrying amount
	Trade name	363,559		174,944
	Student populations	74,740		82,440
	Software	87,304		93,203
	Customer relationship	7,390		7,390
	Cooperative agreement*	5,263		5,263
	Favorable lease	63,237		63,237
	Non-compete agreement	3,188		3,188
		604,681		429,665
	Less: Accumulated amortization
	Trade name	—		—
	Student populations	(47,933	)	(62,295	)
	Software	(49,043	)	(60,181	)
	Customer relationship	(1,090	)	(2,235	)
	Cooperative agreement	(670	)	(1,346	)
	Favorable lease	(7,135	)	(10,652	)
	Non-compete agreement	(95	)	(198	)
		(105,966	)	(136,907	)
	Intangible assets, net
	Trade name	363,559		174,944
	Student populations	26,807		20,145
	Software	38,261		33,022
	Customer relationship	6,300		5,155
	Cooperative agreement*	4,593		3,917
	Favorable lease	56,102		52,585
	Non-compete agreement	3,093		2,990
		498,715		292,758
	*In connection with the acquisitions completed in 2009 and 2011, the Group identified certain cooperative agreements as intangible assets, which were entered into by the sellers prior to the acquisitions. These cooperative agreements offer the Group the right to be affiliated with certain reputable universities in PRC.
	For the year ended December 31, 2012, the Group recorded an impairment loss related to trade name of RMB 188,835 and related to software of RMB 2,781 on its intangible assets due to the negative publicity in media. The impairment was mostly related to Tutoring and Career Enhancement segments based on the impairment test adopting income approach. There was no impairment loss for the year ended December 31, 2010 and 2011, respectively.
	Amortization expenses for intangible assets of continuing operations amounted to RMB 34,654, RMB 49,043 and RMB 34,274 for the years ended December 31, 2010, 2011 and 2012, respectively, of which RMB 16,900, RMB 16,560, and RMB 14,265 are included in cost of sales and the remaining is included in general and administrative expenses. Based on the current amount of intangible assets subject to amortization, the estimated amortization expenses for each of the future annual periods is as follows: 2013: RMB 28,537, 2014: RMB 20,115, 2015: RMB 11,757, 2016: RMB 9,276, 2017: RMB 4,916 and cumulatively thereafter: RMB 43,213.
	For the years ended December 31, 2010, 2011 and 2012, the Group capitalized certain internal use software development costs of continuing operations totaling approximately RMB 25,536, RMB 9,973, and RMB 13,369, respectively. The estimated useful life of costs capitalized is evaluated for each specific project as four- five years. For the years ended December 31, 2010, 2011 and 2012, the amortization of capitalized costs amounted to approximately RMB 4,409, RMB 10,007, and RMB 12,645, respectively, and have been included as part of general and administrative expenses and research and development expenses.

GOODWILL

GOODWILL	12 Months Ended
	Dec. 31, 2012
GOODWILL	'
GOODWILL	'
	9. GOODWILL
	The changes in the carrying amount of goodwill by segment for the years ended December 31, 2011 and 2012 were as follows:
		Better Schools						Better Jobs
		Tutoring		K-12		Subtotal		Career		Consolidated
				Schools				Enhancement
		RMB		RMB		RMB		RMB		RMB
	Balance as of January 1, 2011	370,489		250,542		621,031		148,831		769,862
	Goodwill acquired during the year	100,266		—		100,266		266,963		367,229
	Goodwill impairment on assets held for use (Note (i))	—		(25,336	)	(25,336	)	—		(25,336	)
	Foreign currency translation adjustments	(15,855	)	(5,030	)	(20,885	)	(6,719	)	(27,604	)
	Balance as of December 31, 2011	454,900		220,176		675,076		409,075		1,084,151
	Goodwill acquired during the year (Note 22 (8))	70,580		—		70,580		—		70,580
	Goodwill impairment (Note (ii))	(99,343	)	(34,123	)	(133,466	)	(345,244	)	(478,710	)
	Foreign currency translation adjustments	(754	)	(239	)	(993	)	(352	)	(1,345	)
	Balance as of December 31, 2012	425,383		185,814		611,197		63,479		674,676
	Note (i) As set out in Note 25,the Company plans to dispose of 21st School. Due to the Company’s significant continuing involvement in the school beyond the disposal date the school remains as held for use. Due to the decision to dispose of the school and enter into an agreement for the operating rights, 21st School was classified as a separate asset group, resulted in an impairment loss of RMB 25,336 on 21st school which should be allocated to the long-lived assets of the group on a pro rata basis using the relative carrying amounts of those assets. However, as the impairment loss that can be allocated to any individual long-lived asset is limited to its fair value, all of this impairment charge was allocated to the goodwill of the 21st School reporting unit.
	Note (ii) In light of the following changed fact and circumstances, which indicated a potential impairment loss on the goodwill of reporting units, the internal investigation (see Note 29(8)) influenced the Group’s financing activity, whereas the operating activities were affected by the decline of software sales business. Due to lack of financing, the Group suspended its investment plan which was not anticipated in the 2011 impairment assessments. The Group therefore performed an impairment analysis for the reporting units as of September 30, 2012. The Group performed the first step of its goodwill impairment test and determined that the carrying value of the reporting units exceeded their fair value.  The fair value of the reporting units was estimated using a discounted cash flow method. The valuation technique is based on a number of estimates and assumptions, including the projected future cash inflow from the reporting units, appropriate discount rates in the range from 16% to 17%, terminal growth rate of 3% and etc.  Having determined that the goodwill was potentially impaired, the Group began performing the second step of the goodwill impairment analysis which involved calculating the implied fair value of the goodwill by allocating the fair value of the reporting units to all of their assets and liabilities other than goodwill and comparing the residual amount to the carrying value of goodwill. Accordingly, the Group recorded impairment losses of RMB 478,710 against the goodwill allocated to the reporting units for the year ended December 31, 2012.

OTHER_NONCURRENT_ASSETS_NET

OTHER NON-CURRENT ASSETS, NET	12 Months Ended
	Dec. 31, 2012
OTHER NON-CURRENT ASSETS, NET	'
OTHER NON-CURRENT ASSETS, NET	'
	10. OTHER NON-CURRENT ASSETS, NET
	Other non-current assets consisted of the following:
		As of December 31
		2011	2012
		RMB	RMB
	Prepaid long-term lease (Note (i))	191,600	111,087
	Deposit for training centers under construction (Note (ii))	65,001	30,366
	Prepaid leasehold improvement maintenance fee (Note (ii))	—	23,376
	Non-current portion of prepaid advertising fees	46,446	—
	Non-current portion of receivables arising from the cancellation of an agreement	7,500	500
	Prepayment for new training center project (Note (iii))	—	65,609
	Others	9,064	7,769
	Other non-current assets, net	319,611	238,707
	Note (i) As of December 31, 2011, the balance represented a deposit for a 25-year lease of land and building of Ambow Beijing Campus and a deposit for a 15-year lease of a new Career Enhancement education facility in Guangzhou (“Ambow Guangzhou Campus”). As of December 31, 2012, the balance included prepaid long-term lease of land portion of Ambow Beijing Campus with original amount of RMB 113,519 and prepaid long-term lease of Ambow Guangzhou Campus with original amount of RMB 59,059, respectively. The lease of building portion of Ambow Beijing Campus was classified as property as result of meeting criteria of capital lease. The lease of Ambow Beijing Campus and Ambow Guangzhou Campus start in 2012. During the year of 2012, the Group recognized impairment of RMB 55,825 adopting income approach, due to the decline of business. For the years ended December 31, 2010, 2011 and 2012, amortization expenses of continuing operations was nil, nil and RMB 5,666 respectively.
	Note (ii) During the year ended December 31, 2011, the Group entered into an agreement with a third-party contractor to build new training centers ready to be operated by the Group in 2011 and 2012. Under this original agreement, the responsibility for decorating, renting, and running the training centers would be split between the two parties. As of December 31, 2011, deposits totaling RMB 92,834 had been paid pursuant to this agreement, of which RMB 27,833 was capitalized as leasehold improvements in connection with new training centers which were completed and transferred to the Group to operate before December 31, 2011.
	On March 23, 2012, the Group signed a new agreement to terminate the previous arrangement with this third party contractor and transfer all responsibilities for the centers to the Group.  Under this termination agreement, the Group agreed to pay approximately RMB 139,400 (inclusive of the cumulative deposits already paid) to take over all the 18 training centers which the third party contractor has built for the Group, to acquire 16 training centers which the same third party contractor had operated independently, and to acquire 8 years’ maintenance service provided the third party contractor for the 34 training centers. The cost of the 8-year’s maintenance service was 26,267 and accumulated amortization was 2,891 as of December 31, 2012. Pursuant to the agreement, the Group paid additional approximately RMB 46,566 to the third party contractor in 2012. The acquisition of the 16 training centers was recognized as business combination as described in Note 22. The transactions were completed as of December 31, 2012.
	At the same time, the Group entered into other agreements with this third party contractor to build another 39 new training centers. Pursuant to these agreements, the Group paid to the third party contractor a deposit of approximately RMB 54,870 and 12 training centers with cost of approximately RMB 24,504 were delivered to the Group as of December 31, 2012.
	Note (iii) The balance includes prepayment for the Tianjin Campus of RMB 65,609 which was reclassified from prepaid and other current assets (See Note 5 (iii)).

ACCRUED_AND_OTHER_LIABILITIES

ACCRUED AND OTHER LIABILITIES	12 Months Ended
	Dec. 31, 2012
ACCRUED AND OTHER LIABILITIES	'
ACCRUED AND OTHER LIABILITIES	'
	11. ACCRUED AND OTHER LIABILITIES
	Accrued and other liabilities consisted of the following:
		As of December 31,
		2011	2012
		RMB	RMB
	Business tax, VAT and others	105,216	90,944
	Accrued payroll and welfare	71,665	84,547
	Current portion of consideration payable for acquisitions	54,762	15,270
	Payable balance with indemnity by Xihua Group (Note 5(ii))	49,800	49,800
	Accrual for rental	35,128	38,688
	Professional service fees payable	21,815	21,824
	Amounts due to cooperating partners	9,982	16,908
	Payable to Zhenjiang Foreign Language School (Note 5(iv))	34,603	36,770
	Receipt in advance (Note i)	14,468	32,601
	Payable arising from the cancellation of an agreement (Note ii)	14,440	—
	Due to former owners (Note iii)	—	2,856
	Others	37,394	37,427
	Total	449,273	427,635
	(Note i) As of December 31, 2012, the deposits from 21st School amounting to RMB 6,911 was included in payments in advance.
	(Note ii) In relation to cancellation of an agreement with Guangzhou Modern Olympic Training School, which was settled during the year ended December 31, 2012.
	(Note iii)  The balance included the amounts due to former owners of subsidiaries who were no longer classified as the Group’s related parties (See Note 23).

SHORTTERM_BORROWINGS

SHORT-TERM BORROWINGS	12 Months Ended
	Dec. 31, 2012
SHORT-TERM BORROWINGS	'
SHORT-TERM BORROWINGS	'
	12. SHORT-TERM BORROWINGS
	Short-term borrowings consisted of the following:
		As of December 31
		2011	2012
		RMB	RMB
	Unsecured short-term bank loans	60,000	60,000
	As of December 31, 2012, the Group has the following unsecured short-term bank loans:
	·                  RMB 20,000 with a maturity date of April 13, 2013 and bearing interest at 7.22% per annum.
	·                  RMB 20,000 with a maturity date of May 14, 2013 and bearing interest at 7.22% per annum.
	·                  RMB 20,000 with a maturity date of July 16, 2013 and bearing interest at 6.60% per annum.
	The above short-term borrowings incurred interest expenses for the years ended December 31, 2010, 2011 and 2012 amounting to RMB 3,914, RMB 4,685 and RMB 4,365, respectively. There were neither capitalization as additions to construction in-progress nor guarantee fees for each of three years ended December 31, 2012. The weighted average interest rate of bank loans outstanding was 5.63% per annum and 6.87% per annum as of December 31, 2011 and 2012, respectively. The fair values of the short-term bank loans approximate their carrying amounts.
	The above unsecured short-term bank loans have been repaid on their maturity dates.

CONVERTIBLE_LOAN

CONVERTIBLE LOAN	12 Months Ended
	Dec. 31, 2012
CONVERTIBLE LOAN	'
CONVERTIBLE LOAN	'
	13. CONVERTIBLE LOAN
	On June 12, 2012 and October 24, 2012, the Group finalized a loan agreement amounting to RMB 125,710 (US$ 20,000) (“Loan Agreement”) with International Finance Corporation (“IFC”), in which IFC granted the Group a convertible loan (“IFC Loan”). IFC may at its option convert a minimum of $1,000 or its integral multiple of IFC Loan in whole or in part, at any time prior to the fifth anniversary of the date of the first disbursement of the IFC Loan, into Class A Ordinary Shares at the conversion price of $10, subject to dilution protection adjustment and registration or an exemption from registration under the Securities Act.
	IFC Loan bears variable rate of 4.5% per annum above 6-month LIBOR, subject to step down provision as follow:
	(i)                  Within 12 months from the date of the Loan Agreement, 3.5% for future IFC Loan interest payments if the Borrower’s ADSs trade at an average trading price of US$ 7.0 or above for any 3 consecutive months period; and
	(ii)               At any time prior to the fifth anniversary of the date of the first disbursement of the IFC Loan, 3% for future IFC Loan interest payments if the Borrower’s ADSs trade at an average trading price of US$ 12.0 or above for any 4 consecutive months period.
	The IFC loan was disbursed to the Group on October 22, 2012, with repayment schedule of 2 equal semi-annual installments starting on November 15, 2017.  The IFC Loan was not allowed to pay back in advance of the payment schedule.
	Management has determined that the conversion feature embedded in the convertible loan should not be bifurcated and accounted for as a derivative, since the embedded conversion feature is indexed to the Company’s own stock and would have been classified in shareholders’ equity if it were a free-standing derivative instrument.
	Since the conversion price of the IFC Loan exceeds the market price of the Company’s ordinary shares on the date of issuance, no portion of the proceeds from the issuance was accounted for as the beneficial conversion feature, and was treated solely as a liability since the embedded conversion feature has no intrinsic value and accordingly does not meet the requirements of an equity component. Costs incurred by the Company that were directly attributable to the issuance of IFC Loan amounting to approximately RMB 3,563 (US$567), were deferred and being charged to the consolidated statements of operations and other comprehensive income (loss) using the effective interest rate method.  The front fee paid to IFC amounting to RMB 4,881 (US$774) is treated as debt discount deducting the proceeds at inception and accretion during the loan period with effective interest method.
	Management further determined that the interest rate change feature (“IRCF”) embedded in the convertible loan is required to be bifurcated and accounted for as a derivative asset.  The fair value of the IRCF as of issuance date was RMB 384 (US$ 61) and bifurcated from the Loan of RMB 125,710 (US$ 20,000) and included in debt discount, which is amortized over the approximately six-year period the IFC Loan are expected to be outstanding using the effective interest rate method.  The fair value of the IRCF decreased to RMB 181 (US$ 28) as of December 31, 2012.  The change of RMB 202 (US$ 32) in the fair value of the embedded derivative assets was recognized as interest expense from revaluation of embedded derivative in the consolidated statements of operations and other comprehensive income (loss).
	The Convertible loan as of December 31, 2011 and 2012 are summarized in the following table:
		As of December 31
		2011	2012
		RMB	RMB
	Principal IFC loan	—	125,710
	Unamortized discount	—	(4,554	)
	Net carrying amount	—	121,156
	In connection with the Loan Agreement, the Company signed a registration rights agreement, which requires a liquidated damages in the amount of 0.5% of the aggregate outstanding principal amount of the IFC Loan for each 30 day period subject to a liquidated damages cap of 6.0% of the aggregate outstanding principal amount of the IFC Loan, should the Company fail to comply with the following significant terms:
	(i) Requires registration statement to be declared effective within 30 days of disbursement of the IFC Loan in the event there are no SEC comments, and within 90 days of disbursement of the IFC Loan in the event there are SEC comments (the “Effectiveness Deadline”).
	(ii) Requires the Company to maintain the effectiveness of the registration statement until the earlier of (a) the date when all registrable securities have been resold, (b) the date when all registrable securities may be resold under Rule 144 without regard to information, volume or manner of sale requirements or (c) the date one year after the IFC Loan is converted into ordinary shares.
	As of December 31, 2012, Management estimated the impact of the liquidated damage is immaterial and no such liability was accrued.
	The Loan Agreement requires certain financial covenants, and the Group is not in compliance with loan covenants as of December 31, 2012. IFC may require the Group to immediately repay the IFC Loan. The IFC Loan was callable as of December 31, 2012 and was classified as current liabilities accordingly.

ORDINARY_SHARES

ORDINARY SHARES	12 Months Ended
	Dec. 31, 2012
ORDINARY SHARES	'
ORDINARY SHARES	'
	14. ORDINARY SHARES
	Upon completion of the Company’s initial public offering (“IPO”) in August 2010, 7,500,000 American depositary shares (“ADSs”) were issued through the IPO, and the selling shareholders offered an additional 3,177,207 ADSs. Each ADS represents two Class A ordinary shares, par value US$ 0.0001 per share. 80,755,877 Class B Ordinary shares were issued upon conversion of all convertible preferred shares at a par value of US$ 0.0001 per share.
	Holders of Class A ordinary shares and Class B ordinary shares have the same rights except for the following:
	(i)             Each Class A ordinary share is entitled to one vote, and each Class B ordinary share is entitled to ten votes and is convertible to one Class A ordinary share at any time; and
	(ii)          Class A ordinary shares are not convertible into Class B ordinary shares under any circumstances.
	Upon any sale, pledge, transfer, assignment or disposition of Class B Ordinary Shares by a holder thereof to any person or entity which is not an affiliate of such holder or an affiliate of the Company, such Class B Ordinary Shares shall be automatically and immediately converted into an equal number of Class A Ordinary Shares without payment of additional consideration.
	As of December 31, 2011 there were 49,088,096 and 95,392,968 Class A and Class B ordinary shares issued and outstanding, respectively.
	In 2012, there were 1,494,420 Class A ordinary shares issued and 4,786,125 Class B ordinary shares converted to Class A ordinary shares. As of December 31, 2012, there were 55,368,641 and 90,606,843 Class A and Class B ordinary shares issued and outstanding, respectively.

WARRANTS

WARRANTS	12 Months Ended
	Dec. 31, 2012
WARRANTS	'
WARRANTS	'
	15. WARRANTS
	In December 2005, in conjunction with the placement of Series B convertible preferred shares, the Company issued the placement agent with warrants to purchase an aggregate of 196,731 Series B Preferred Shares at an exercise price of US$ 2.24 per share (590,193 Series B Preferred Shares at an exercise price of US$ 0.75 per share, as adjusted for the 1 for 3 share exchange in July 2007). These warrants were to expire upon the earlier of (i) five years after their issuance, or (ii) the initial public offering of the Company’s equity securities. The warrants were initially recorded as a liability based on their estimated fair value. Since July 20, 2007, the Series B convertible preferred shares were no longer redeemable and the warrants were reclassified from a liability to equity, with re-measured fair value amounting to RMB 2,737 (US$ 393) on July 20, 2007. In August 2010, all the 196,731 warrant were exercised at US$ 0.75 to purchase 590,193 ordinary shares on the 1 for 3 share exchange basis.
	In July 2011, the Company granted 500,000 warrants to one of the consultants to purchase 500,000 Class A ordinary shares of the Company in exchange for services provided. Compensation cost was recognized based upon the fair value of the grant date. See Note 16 for additional information. In 2012 the consultant joined in the company as senior management, therefore this amount was combined in share-based compensation.

SHARE_BASED_COMPENSATION

SHARE BASED COMPENSATION	12 Months Ended
	Dec. 31, 2012
SHARE BASED COMPENSATION	'
SHARE BASED COMPENSATION	'
	16. SHARE BASED COMPENSATION
	2005 Share Incentive Plan
	On February 4, 2005, the Group adopted the 2005 Share Incentive Plan, or the “2005 Plan”, under which the Group may grant options to purchase up to 1,500,000 ordinary shares of the Company to its employees, outside directors and consultants. The Board of Directors subsequently raised the number of options to be granted to 20,282,353 shares on November 14, 2008. Following the Company’s IPO, the Company no longer grants any awards under the 2005 plan. However, the 2005 plan will continue to govern the terms and conditions of any outstanding awards previously granted thereunder. In the event that any outstanding option or other right for any reason expires, is cancelled, or otherwise terminated, the shares allocable to the unexercised portion of the 2005 Plan or other right shall again be available for the purposes of the 2005 Plan.
	An individual who owns more than 10% of the total combined voting power of all classes of outstanding stock of the Company or any parent or subsidiary of the Company shall not be eligible for designation as an optionee or purchaser unless:
	(i)                  the per share exercise price shall be not less than 110% of the fair market value per share on the date of grant;
	(ii)               the purchase price shall be not less than 100% of the fair market value per share on the date of grant; and
	(iii)            in the case of an Incentive Shares Option (“ISO”), such ISO by its terms is not exercisable after the expiration of five years from the date of grant.
	The 2005 Plan was approved and will terminate automatically 10 years after its adoption, unless terminated earlier at the Board of Directors’ discretion. Option awards are granted with an exercise price determined by the Board of Directors; those option awards generally vest based on 4 years of continuous service and expire in 10 years.
	2010 Equity Incentive Plan
	On June 1, 2010, the Group adopted the 2010 Equity Incentive Plan, or the “2010 Plan”, which became effective upon the completion of the IPO on August 5, 2010. The 2010 Plan allows the Company to offer a variety of incentive awards to employees, outside directors and consultants. Under the plan, the Group may grant up to 19,000,000 Class A ordinary shares of the Company to its employees, outside directors and consultants, plus (i) any shares that, as of the completion of the IPO, have been reserved but not issued pursuant to awards granted under the 2005 Plan and are not subject to any awards granted thereunder, and (ii) any shares subject to awards granted under the 2005 Plan that expire or otherwise terminate without having been exercised in full, and shares issued pursuant to awards granted under the 2005 Plan that are forfeited to or repurchased by the Company, with the maximum number of shares to be added to the 2010 Plan pursuant to clauses (i) and (ii) above equal to 10,000,000 Class A ordinary shares; provided, however, that there shall be an annual increase on the first day of each fiscal year beginning with the 2011 Fiscal Year, in an amount equal to the least of (i) 25,000,000 Class A ordinary shares, (ii) 5% of the outstanding Class A ordinary shares on the last day of the immediately preceding fiscal year or (iii) such number of Class A ordinary shares determined by the Board of Directors. In the event that any outstanding option or other right for any reason expires, is cancelled, or otherwise terminated, the shares allocable to the unexercised portion of the 2010 Plan or other right shall again be available for the purposes of the 2010 Plan.
	The 2010 Plan was approved by the Board of Directors and shareholders, and will terminate automatically 10 years after its adoption, unless terminated earlier at the Board of Directors’ discretion. The exercise price will not be less than the fair market value of the Company’s ordinary shares on the date of grant and the term may not exceed 10 years. In the case of an ISO granted to an employee of the Company or any parent or subsidiary of the Company who, at the time the ISO is granted, owns stock representing more than 10% of the voting power of all classes of shares of the Company or any parent or subsidiary, the exercise price shall be no less than 110% of the fair market value on the date of grant, and the term of the ISO shall be no less than 5 years from the date of grant.
	Warrants
	In 2011, the Company granted 500,000 warrants to one of the senior management to purchase 500,000 Class A ordinary shares of the Company. The warrant awards vest on a quarterly basis over one year continuous service period, and will expire after eighteen months after the date of grant. The exercise price per share is RMB 19.01, which was the fair market value of the Company’s ordinary shares on the date of Board of Director’s approval. The aggregate intrinsic value of warrants outstanding and exercisable was RMB 1,679 and nil as at December 31 2011 and 2012 respectively. The substance of this grant is similar to the grant of an option; this grant was accounted for as share-based compensation under ASC 718.
	As of December 31, 2011 and 2012, options granted to employees to purchase 14,987,302 and 14,109,687 shares of ordinary shares and to non-employees to purchase 1,775,000 and 2,043,625 shares of ordinary shares were outstanding, and options to purchase 20,605,963 and 19,693,783 ordinary shares were still available for future grants. It is the Company’s policy to issue new shares upon share option exercise.
	A summary of the share option activity as of December 31, 2010, 2011 and 2012 is as follows:
		Year ended December 31, 2010						Year ended December 31, 2011						Year ended December 31, 2012
		Shares		Weighted	Weighted	Aggregate		Shares		Weighted	Weighted	Aggregate		Shares		Weighted	Weighted	Aggregate
				Average	Average	Intrinsic				Average	Average	Intrinsic				Average	Average	Intrinsic
				Exercise	Remaining	Value				Exercise	Remaining	Value				Exercise	Remaining	Value
				Price	Contractual					Price	Contractual					Price	Contractual
					Term						Term						Term
	Outstanding at beginning of year	11,921,485		8.01	6.9	253,681		18,321,585		15.9	7.1	553,155		16,762,302		17.25	6.5	85,750
	Granted	6,701,100		31.61	—	(5,341	)	992,700		32.91	—	(12,449	)	2,205,250		20.76	—	—
	Exercised	—		—	—	—		(1,914,088	)	1.47	—	36,433		(1,494,420	)	5.12	—	5,856
	Forfeited or expired	(301,000	)	21.43	—	—		(637,895	)	27.73	—	—		(1,319,820	)	24.75	—	—
	Outstanding at end of year	18,321,585		15.9	7.1	553,155		16,762,302		17.25	6.5	85,750		16,153,312		18.3	5.9	29,114
	Exercisable at end of year	9,521,087		4.97	5.5	391,562		11,733,255		12.66	5.8	113,896		12,963,768		16.25	5.4	29,112
	Expected to vested at end of year													2,291,313		28.37	7.5	—
	A summary of unvested options under the employee share option plan as of December 31, 2012, and changes during the year then ended is presented as follows:
		Year ended December 31, 2012
		Shares		Weighted
				Average
				Grant-date fair value
	Unvested at January 1, 2012	5,801,488		11.3
	Granted	2,205,250		12.42
	Vested	(3,632,765	)	11.32
	Forfeited	(889,054	)	10.65
	Unvested at December 31, 2012	3,484,919		11.91
	Management of the Group is responsible for determining the fair value of options and warrants granted and has considered a number of factors when making this determination, including valuations. Before May 2011, fair values of option awards to employee were estimated as of the date of grant using the Black-Scholes option valuation model. With a number of employees exercising their vested options in 2011, management has reassessed the exercise pattern and determined that going forward a Binomial Pricing model is a better model for estimating the fair values of options and warrants. Starting from May 2011, the fair values of option and warrants awards to employee were estimated as of the date of grant using the Binomial Pricing model. The Binominal Pricing model typically incorporates a large number of very short time periods to reflect a realistic range of possible prices that a share could achieve over the option’s contractual term, which could result in several hundred total nodes. In addition, various probabilities could be assigned to each node to reflect the impact that a node is expected to have in conjunction with exercise and post-vesting termination assumption. Key inputs used in the Binomial Pricing model including: current stock price, exercise price, contractual life, risk free rate, expected volatility, exercise multiple, and post-vesting forfeit.  Expected volatility is estimated based on historical volatility of comparable public companies for the period before the grant date with length commensurate to expected term of the options. The risk free rate is estimated based on the yield to maturity of PRC Sovereign bonds denominated in USD as at the grant date. Exercise multiple is the ratio of fair value of stock over the exercise price as at the time the option is exercises. The post vesting forfeit rate was based on historical statistical data of the Company. Assumptions used in the Binomial Pricing model are presented below:
		Year ended		Year ended
		December 31,		December 31,
		2011		2012
	Risk-free rate of return	1.20%~4.40%		3.2%~3.26%
	Exercise multiple (applicable to awards granted to employees only)	2~3		2~3
	Post-vesting forfeiture rate (applicable to awards granted to employees only)	3%		0%~1%
	Expected term	1.5~10		1.5~10
	Volatility rate	41.00%~50.00%		47%
	Weighted average volatility rate	46.54%		47%
	Dividend yield	—		—
	The Black-Scholes model was developed for use in estimating the fair value of traded options which have no vesting restrictions and are fully transferable and requires the input of subjective assumptions, including the expected stock price volatility and estimated option life. Expected volatility is estimated based on historical volatility of comparable public companies for the period before the grant date with length commensurate to expected term of the options. Expected term is the period the options is expected to remain unexercised. The risk free rate is estimated based on the yield to maturity of PRC Sovereign bonds denominated in USD as at the grant date. No dividends were assumed in the Company’s estimated option values. Assumptions used in the Black-Scholes model are presented below:
		Year ended
		December 31,
		2010
	Risk-free rate of return	2.04%~4.24%
	Expected term	4.2~10.0
	Volatility rate	45.80%~52.10%
	Weighted average volatility rate	47.42%
	Dividend yield	—
	The Company estimates the forfeiture rate to be 14% for the share options granted as of December 31, 2010, 2011 and 2012.
	The Company recorded share-based compensation expenses of RMB 34,214, RMB 33,348 and RMB 34,971 during the years ended December 31, 2010, 2011 and 2012, respectively, attributed based on a straight-line basis over the requisite service period for the entire award. Total fair values of option and warrants vested were RMB 14,535, RMB 48,414 and RMB 40,075 for employees and RMB 3,778, RMB 2,015 and RMB 1,059 for non-employees during the years ended December 31, 2010, 2011 and 2012, respectively. Weighted average grant date fair values per share are RMB 15.07, RMB 7.13 and RMB 12.42 during the years ended December 31, 2010, 2011 and 2012. The Company did not capitalize any of the share-based compensation expenses as part of the cost of any asset during the years ended December 31, 2010, 2011 and 2012.
	As of December 31, 2012, there was RMB 43,389 of total unrecognized compensation expense related to non-vested share-based compensation arrangements. That cost is expected to be recognized over a weighted-average period of 1.84 years. During 2012, the Company has received RMB 7,751 as the proceeds of option exercise from employee and non-employee.

TAXATION

TAXATION	12 Months Ended
	Dec. 31, 2012
TAXATION	'
TAXATION	'
	17. TAXATION
	a. VAT
	Ambow Online, Ambow Yuhua, Shandong Software Companies, Suzhou Yisichuangyi Technology Co., Ltd. (“Suzhou Career Enhancement”) are each subject to 17% VAT for the revenues from software products sold in the PRC. Companies that fulfill certain criteria set by the relevant authorities including developing their own software products and registering the software product with the relevant authorities in the PRC are entitled to a refund of VAT equivalent to the excess of VAT paid over 3% of net revenues.
	For all years presented, Ambow Online and the Shandong Software Companies have met these criteria and therefore were entitled to the VAT refund. Ambow Yuhua has met these criteria and was entitled to the VAT refund since 2011. For the years ended December 31, 2010, 2011 and 2012, the VAT payable amounted to approximately RMB 10,198, RMB 10,161and RMB 1,153, respectively.
	The PRC government implemented a value-added tax reform pilot program, which replaced the business tax with value-added tax on selected sectors in Shanghai effective January 1, 2012, in Beijing effective September 1, 2012, in Tianjin effective December 1, 2012. The value-added tax rate applicable to the subsidiaries and consolidated variable interest entities of the Group in Shanghai, Beijing and Shenzhen is 6% as compared to the 5% business tax rate, which was applicable prior to the reform.
	b. Business tax
	In PRC, business taxes are imposed by the government on the revenues arising from the provision of taxable services, the transfer of intangible assets and the sale of immovable properties in PRC. The business tax rate varies depending on the nature of the revenues. Other than revenues generated from degree oriented educational activities provided by private schools that are accredited to issue diplomas or degree certificates recognized by the Ministry of Education of the PRC which are exempted from business tax, the applicable business tax rate for the Group’s revenues generally ranges from 3% to 5%. Business tax and related surcharges are deducted from revenues before arriving at net revenues.
	c. Income taxes
	Cayman Islands
	Under the current laws of Cayman Islands, the Company and its subsidiaries incorporated in the Cayman Islands are not subject to tax on income or capital gains. In addition, upon payment of dividends by the Company to its shareholders, no Cayman Islands withholding tax will be imposed.
	British Virgin Islands
	The Company’s subsidiaries incorporated in the BVI are not subject to taxation.
	Hong Kong
	Entities incorporated in Hong Kong are subject to Hong Kong profit tax at a rate of 16.5%.
	PRC
	Significant components of the provision for income taxes on earnings for the years ended December 31, 2010, 2011 and 2012 are as follows:
		Years ended December 31,
		2010		2011		2012
		RMB		RMB		RMB
	Current:
	PRC	51,812		55,249		58,218
	Deferred:
	PRC	(13,962	)	(16,408	)	(116,986	)
	Provision for income tax expenses (benefits)	37,850		38,841		(58,768	)
	Corporate entities
	In March 2007, the Chinese government enacted the new Corporate Income Tax Law (“CIT Law”), and promulgated the related Implementing Regulations for the PRC Corporate Income Tax Law. The law and regulation came into effect on January 1, 2008. CIT Law, among other things, imposes a unified income tax rate of 25% for both domestic and foreign invested enterprises. High and New Technology Enterprises can still enjoy a favorable tax rate of 15%.
	CIT Law provides a five-year transitional period for those entities established before March 16, 2007, which enjoyed a favorable income tax rate of less than 25% under the previous income tax laws and rules, to gradually change their rates to 25%. In addition, the Corporate Income Tax Law provides grandfather treatment for enterprises which were qualified as “High and New Technology Enterprises” under the previous income tax laws and were established before March 16, 2007, if they continue to meet the criteria for High and New Technology Enterprises after January 1, 2008. The grandfather provision allows these enterprises to continue to enjoy their unexpired tax holiday provided by the previous income tax laws and rules.
	CIT Law also imposes a withholding income tax of 10% on dividends distributed by a foreign invested enterprise, or FIE to its immediate holding company outside of PRC. A lower withholding income tax rate of 5% is applied if the FIE’s immediate holding company is registered in Hong Kong or other jurisdiction that have a tax treaty or arrangement with PRC and the FIE’s immediate holding company satisfies the criteria of beneficial owner as set out in Circular Guoshuihan [2009] No. 601. Such withholding income tax was exempted under the previous income tax laws and rules. On February 22, 2008, the Ministry of Finance (“MOF”) and the State Administration of Taxation (“SAT”) jointly issued a circular, which stated that FIEs that generate earnings in or after 2008 and distribute those earnings to foreign investors should pay the withholding tax. As stipulated in the CIT Law, if the earnings of a tax resident enterprise are distributed to another tax resident enterprise, the withholding tax can be exempted. According to CIT Law and CIT Implementing Regulations, a tax resident enterprise is an entity incorporated in the PRC, or incorporated outside the PRC but its “place of effective management” is in the PRC. The Company assessed and concluded that it does not satisfy the definition of a tax resident enterprise. The Company has further determined that its FIEs in PRC will not declare any dividend should the withholding tax on dividends be applied. Accordingly, the Company did not record any withholding tax on the retained earnings of its FIEs in PRC for the years ended December 31, 2010, 2011 and 2012.
	Ambow Online was recognized as a “Software Enterprise” and a “High and New Technology Enterprises”, and was exempted from income tax on its profits for 2008 and 2009, and is subject to a 50% reduction in income tax rate from 2010 to 2012. Applicable tax rate for Ambow Online is 12.5% from 2010 to 2012. As a High and New Technology Enterprise, Ambow Online is eligible to enjoy a preferential tax rate of 15% since 2013, but such preferential tax treatment is subject to the tax authority’s annual inspection. If Ambow Online fails to pass the annual inspection, it will be subject to an income tax rate of 25% since that year.
	During the years ended December 31, 2010, 2011 and 2012, the aggregate amount and per share effect of the tax holidays are as follows:
		Years ended December 31,
		2010		2011		2012
		RMB		RMB		RMB
	The aggregate amount of tax holidays	(28,285	)	(59,580	)	—
	The aggregate effect on basic and diluted net income per share:
	- Basic	(0.33	)	(0.42	)	—
	- Diluted	(0.25	)	(0.40	)	—
	Private schools and colleges
	The Group’s companies providing education services are taxed as corporate enterprises as referred to above. Private schools or colleges operated for reasonable returns are subject to income taxes at 25% after January 1, 2008 but are sometimes subject to deemed amounts or rates of income tax to be determined by the relevant tax authorities. In certain cities, schools that were registered as requiring reasonable returns were subject to income tax of between 1.75% to 4.0% on gross revenue or a fixed tax amount.
	CIT Law includes specific criteria that need to be met by an entity to qualify as a not-for-profit organization in order to be exempted from corporate income tax. In November 2009, the MOF and SAT jointly issued the “Circular on Management Issues Concerning Not-for-Profit Organizations’ Eligibility for Tax Exemption”. This circular set out further clarification of the requirements for not-for-profit organizations, and stipulated that only not-for-profit organizations certified jointly by finance and taxation authorities are entitled to tax exemption, and the circular shall be implemented as of January 1, 2008. However, as of December 31, 2012 the detailed implementation guidance has not been provided to local tax authorities on how to apply these changes to schools and colleges.
	The principal components of the Group’s deferred tax assets and liabilities were as follows:
		As of December 31,
		2011		2012
		RMB		RMB
	Current deferred tax assets:
	Accrued expense	18,159		25,883
	Allowance for doubtful accounts	3,500		50,228
	Others	425		—
		22,084		76,111
	Less: valuation allowance on current deferred tax assets	(5,134	)	(59,570	)
	Total current deferred tax assets, net	16,950		16,541
	Non-current deferred tax assets:
	Tax loss carried forward	27,372		272,779
	Impairment of long-lived tangible assets	—		33,485
	Deferred advertising expense	12,186		25,234
	Others	3,084		4,065
		42,642		335,563
	Less: valuation allowance on non-current deferred tax assets	(37,842	)	(281,500	)
	Total non-current deferred taxesassets, net	4,800		54,063
	Non-current deferred tax liabilities:
	- Unrecognized valuation surplus and deficit - Acquisition	156,021		164,140
	- Unrecognized valuation surplus and deficit - Decrease due to amortization and impairment	(10,794	)	(67,063	)
	- Tax nondeductible long-lived assets	—		46,629
- Tax nondeductible long-lived assets — Decrease due to amortization and impairment	—		(11,862	)
Total deferred tax liabilities	145,227		131,844
The following represents a roll-forward of the valuation allowance for each of the years:
	As of December 31,
	2010		2011		2012
	RMB		RMB		RMB
Balance at beginning of the year	16,271		13,313		42,976
Allowance made during the year	7,099		32,668		298,094
Reversals	(10,057	)	(3,005	)	—
Balance at end of the year	13,313		42,976		341,070
Reconciliation between total income tax expense and the amount computed by applying the weighted average statutory income tax rate to income before income taxes is as follows:
	Years ended December 31,
	2010		2011		2012
	%		%		%
Weighted average statutory tax rate	25	%	25	%	25	%
Tax effect of preferential tax treatments	(14	)%	(33	)%	—
Tax effect of non-deductible expenses	3	%	5	%	(2	)%
Tax effect of non-taxable income	(1	)%	(1	)%	—
Tax effect of tax-exempt entities	7	%	9	%	(2	)%
Previous years unrecognized tax effect	—		—		(2	)%
Changes in valuation allowance	(2	)%	17	%	(16	)%
Effective tax rates	18	%	22	%	3	%
d. Uncertain tax positions
A reconciliation of the beginning and ending amount of liabilities associated with uncertain tax positions is as follows:
	As of December 31,
	2010		2011		2012
	RMB		RMB		RMB
Unrecognized tax benefits, beginning of year	11,913		16,690		20,675
Increases related to current tax positions	4,777		3,985		3,271
Unrecognized tax benefits, end of year	16,690		20,675		23,946
The amounts of unrecognized tax benefits listed above are based on the recognition and measurement criteria of FIN 48, now codified as ASC Topic 740. However, due to the uncertain and complex application of tax regulations, it is possible that the ultimate resolution of uncertain tax positions may result in liabilities, which could be materially different from these estimates. In such an event, the Group will record additional tax expense or tax benefit in the period in which such resolution occurs. The Group does not expect that the position of unrecognized tax benefits will significantly increase or decrease within 12 months of December 31, 2012.
In accordance with PRC Tax Administration Law on the Levying and Collection of Taxes, the PRC tax authorities generally have up to five years to claw back underpaid tax plus penalties and interest for PRC entities’ tax filings. In the case of tax evasion, which is not clearly defined in the law, there is no limitation on the tax years open for investigation. Accordingly, the PRC entities’ tax years from 2007 to 2011 remain subject to examination by the tax authorities.

NET_INCOME_LOSS_PER_SHARE

NET INCOME (LOSS) PER SHARE	12 Months Ended
	Dec. 31, 2012
NET INCOME (LOSS) PER SHARE	'
NET INCOME (LOSS) PER SHARE	'
	18. NET INCOME (LOSS) PER SHARE
	The following table sets forth the computation of basic and diluted net income (loss) per share for the periods indicated:
		Years ended December 31,
		2010		2011		2012
		RMB		RMB		RMB
	Numerator:
	Net income (loss) from continuing operations attributable to Ambow Education Holding Ltd.	168,441		142,140		(1,616,602	)
	Preferred shares redemption value accretion	(94,209	)	—		—
	Allocation of net income to participating preferred shareholders*	(55,534	)	—		—
	Numerator for basic income (loss) from continuing operations per share	18,698		142,140		(1,616,602	)
	Numerator for basic income (loss) from discontinued operations per share	47,591		(120,955	)	(4,564	)
	Numerator for diluted income (loss) from continuing operations per share	18,698		142,140		(1,616,602	)
	Numerator for diluted income (loss) from discontinued operations per share	47,591		(120,955	)	(4,564	)
	Denominator:
	Denominator for basic income (loss) per share weighted average ordinary shares outstanding	85,551,412		142,939,038		145,659,940
	Denominator for diluted income (loss) per share weighted average ordinary shares outstanding	112,122,045		150,432,812		145,659,940
	Basic income (loss) per share- continuing operations	0.22		0.99		(11.10	)
	Basic income (loss) per share- discontinued operations	0.56		(0.85	)	(0.03	)
	Diluted income (loss) per share- continuing operations	0.17		0.94		(11.10	)
	Diluted income (loss) per share- discontinued operations	0.42		(0.85	)	(0.03	)
	*         Net income for the periods has been allocated to preferred shares and ordinary shares based on their respective rights to share in dividends.
	Basic net income per share is computed using the weighted average number of the ordinary shares outstanding during the period. Diluted net income per share is computed using the weighted average number of ordinary shares and ordinary share equivalents outstanding during the period. For the years ended December 31, 2010, 2011 and 2012 no warrants or preferred shares that were anti-dilutive and excluded from the calculation of diluted net income per share. Options that were approximately 7.2 million shares, 9.3 million shares and 11.9 million options which were out-of-money, were anti-dilutive and excluded from the calculation of diluted net income (loss) per share for 2010, 2011 and 2012 respectively. Approximately 4.2 million of options, which were in-the-money were also excluded from the calculation of diluted net loss per share for the year ended December 31, 2012, which was loss period,  and their effects would be anti-dilutive.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2012
COMMITMENTS AND CONTINGENCIES	'
COMMITMENTS AND CONTINGENCIES	'
	19. COMMITMENTS AND CONTINGENCIES
	Operating leases
	The Group leases offices and classrooms under operating leases. The terms of substantially all of these leases are ten years or less. Future minimum lease payments under non-cancelable operating leases as of December 31, 2012 were as follows:
		Amount
		RMB
	2013	127,029
	2014	116,185
	2015	78,052
	2016	51,817
	2017	29,781
	Thereafter	116,276
	Total	519,140
	Rent expenses for all cancelable and non-cancelable leases were approximately RMB 98,913, RMB 131,595 and RMB 192,315 for years ended December 31, 2010, 2011 and 2012, respectively.
	Capital commitment
		Amount
		RMB
	Capital commitment for construction of Tianjin Campus	49,391
	On March 9, 2011, the Group entered into an agreement with two third parties to build Tianjin Campus and prepaid RMB 65,609 accordingly. According to the agreement, the total investment on this project was RMB 115,000 and the remaining portion would be payable upon the completion of the Campus. However, the construction of the Campus has postponed due to the lack of confidence from the two third parties impacted by the negative publicity of the Company since 2012. Till May of 2014, the management is in the process of negotiating with the two third parties seeking of a solution.
	Contingencies
	1) Kaidi
	In August 2010, Beijing Kaidi Chenguang Education Science Technology Development Co., Ltd. (“Kaidi”) initiated an action against Ambow Shida, and Ambow Online in the Haidian District Court in Beijing, PRC, alleging copyright infringement related to the Group’s Core Ebopo English and Ebopo English products. Kaidi applied to the court for an order that would require the defendants to stop the infringement, apologize publicly and pay the plaintiff damages in the amount of RMB 11.0 million. Ambow Shida and Ambow Online replied to the accusation, and Kaidi voluntarily withdrew the lawsuit after the first hearing for the preliminary evidence. In December 2010, Kaidi re-filed its claim for copyright infringement in the court, against Ambow Shida and Ambow Online. Ambow Shida and Ambow Online replied to the accusation. The court held a hearing to review the preliminary evidence in March 2011, and adjourned the case. On June 18, 2013, the court rejected Kaidi’s appeal. Kaidi re-filed again, on August 28, 2013, the court rejected Kaidi’s appeal and affirmed the original verdict, which is the final verdict. The Group believes it has no further obligation.
	2) Mintel
	In March 2011, Mintel Learning Technology, Inc. (“Mintel”) filed a complaint against the Company and the Company’s President and CEO, Dr. Jin Huang, in U.S. District Court for the Northern District of California, alleging a claim of trade secret misappropriation. On January 6, 2012, the Court granted Ambow’s motion to dismiss the complaint for failure to state a claim. In an amended complaint filed on January 12, 2012, Mintel dropped its claim against Dr. Huang. Mintel maintained its claim against Ambow for trade secret misappropriation. In an order dated March 8, 2012, the Court denied Ambow’s motion to dismiss the amended complaint. On May 31, 2012, Mintel filed for bankruptcy relief under for Chapter 7 of the Bankruptcy Code in the U.S. Bankruptcy Court for the Central District of California, Heide Kurtz was appointed the Chapter 7 trustee (“Mintel Trustee”). On or about January 21, 2014, the Company and Mintel Trustee reached a tentative settlement, which was formalized on or about February 17, 2014. The key terms of the settlement includes: a) a payment of RMB 817 (US$ 130) to be paid to the Mintel Trustee in two installments (which was fully paid on March 10, 2014); b) the Mintel Trustee agreed to dismiss the Action, with prejudice, no later than June 10, 2014. The Group has recognized the liability of US$100 as of December 31, 2012. And the lawsuit was subsequently dismissed with prejudice on June 10, 2014.
	3) Skillsoft
	In April 2012, Skillsoft Asia Pacific Pty Ltd (“Skillsoft”) filed a statement of claim against the Company in the High Court of the Hong Kong Special Administrative Region Court of First Instance alleging breach of contract. The complaint seeks a declaration that the contract between the Company and Skillsoft remains in full force and effect as well as monetary damages, interest and costs. On 12 December 2013, the Hong Kong court has ordered a summary judgment in favor of Skillsoft for US$ 0.6 million with interest from October 2011, which has been accrued as of December 31, 2012.  In addition, Skillsoft filed two claims: a) on June 7, 2013, seeking a payment of approximately RMB 15,575 (US$ 2,500) for breach of the contract and approximately RMB 12,460 (US$ 2,000) in respect of invoices for pre-paid licensing fees; b) on October 21, 2013 seeking a payment of approximately RMB 12,460 (US$ 2,000) for breach of the contract. A without prejudice offer for settlement was made on 18 June 2014: the Company pays to Skillsoft the sum of US$0.6 million with interest (US$107 as at 12 June 2014) and costs (estimated at HK$ 388 and yet to be agreed). Subsequently the offer of settlement was not accepted by Skillsoft prior to expiry on 3 July 2014 and has accordingly lapsed. The Company believes that it is still too early to assess the potential outcome of Skillsoft’s claim but intends to defend itself vigorously.
	4) California allegations
	On June 11, 2012, the Company was named as a defendant in a putative securities class action filed in the U.S. District Court for the Central District of California. The complaint also named as defendants current officer of Ambow, Jin Huang, and former officer Paul Chow. On June 22, 2012, a second putative securities class action complaint was filed in the Central District of California against Ambow, Chow and Huang. On November 19, 2012, the Judge issued an order consolidating the two cases and appointing Tianqing Zhang as lead plaintiff. On February 18, 2013, plaintiffs filed a consolidated amended complaint against Ambow and eight individual defendants, sought recovery on behalf of all persons and entities that purchased or otherwise acquired Ambow’s American Depositary Shares on the New York Exchange from the date of its initial public offering on August 5, 2010 through July 5, 2012 for allegedly false and misleading statements concerning Ambow’s operations and financial results in the Company’s public filings with the U.S. Securities and Exchange Commission. On May 3, 2013, plaintiffs filed a second consolidated amended Complaint. On March 17, 2014, plaintiffs filed a third amended complaint asserting the same claims against the same defendants. On March 24, 2014, Judge entered a scheduling order pursuant to which defendants’ motions to dismiss the third amended complaint are due by May 19, 2014. On or around May 12, 2014, counsel for the parties agreed upon the principal terms of a settlement. The settlement provides for a total payment of US$ 1,500 by the Company’s insurer to the plaintiff class, in exchange for complete dismissal and release of all claims that were or could have been asserted in the action against the Company and named defendants.

SEGMENT_INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2012
SEGMENT INFORMATION	'
SEGMENT INFORMATION	'
	20. SEGMENT INFORMATION
	The Group offers a wide range of educational and career enhancement services and products focusing on improving educational opportunities for primary and advanced degree school students and employment opportunities for university graduates.
	The Group’s chief operating decision maker (“CODM”) has been identified as the CEO who reviews the financial information of separate operating segments when making decisions about allocating resources and assessing performance of the Group. Based on management’s assessment, the Group has determined that it has four operating segments which are Tutoring, K-12 Schools, Career Enhancement, and Colleges. These four operating segments are also identified as reportable segments. The reportable segments of tutoring and K-12 schools are grouped under the “Better Schools” division because the segments offer programs and education services using a standards-based curriculum that enables students to improve their academic results and educational opportunities. The reportable segments of career enhancement and colleges are grouped under the “Better Jobs” division because the segments offer services and programs that facilitate post-secondary students to obtain more attractive employment opportunities.
	The accounting policies of the segments are the same as those described in the summary of significant accounting policies. The CODM evaluates performance based on each reporting segment’s revenues, cost of revenues, and gross profit. The CODM does not review balance sheet information to measure the performance of the reportable segments, nor is this part of the segment information regularly provided to the CODM. Revenues, cost of revenues, and gross profit by segment were as follows. Discontinued operations have been excluded from the segment information for periods presented.
	For the year ended December 31, 2010
								Better Job
		Better School						Career
		Tutoring		K-12		Subtotal		Enhancement		College*		Subtotal		Consolidated
		RMB		RMB		RMB		RMB		RMB		RMB		RMB
	Net Revenues	588,098		251,635		839,733		271,350		3,572		274,922		1,114,655
	Cost of revenue	(256,212	)	(141,942	)	(398,154	)	(77,238	)	(4,393	)	(81,631	)	(479,785	)
	Gross profit	331,886		109,693		441,579		194,112		(821	)	193,291		634,870
	For the year ended December 31, 2011
								Better Job
		Better School						Career
		Tutoring		K-12		Subtotal		Enhancement		College*		Subtotal		Consolidated
		RMB		RMB		RMB		RMB		RMB		RMB		RMB
	Net Revenues	777,969		270,059		1,048,028		505,202		19,141		524,343		1,572,371
	Cost of revenue	(341,942	)	(168,964	)	(510,906	)	(168,546	)	(3,192	)	(171,738	)	(682,644	)
	Gross profit	436,027		101,095		537,122		336,656		15,949		352,605		889,727
	For the year ended December 31, 2012
								Better Job
		Better School						Career
		Tutoring		K-12		Subtotal		Enhancement		College*		Subtotal		Consolidated
		RMB		RMB		RMB		RMB		RMB		RMB		RMB
	Net Revenues	773,611		257,441		1,031,052		310,016		2,695		312,711		1,343,763
	Cost of revenue	(492,087	)	(176,951	)	(669,038	)	(185,697	)	(3,179	)	(188,876	)	(857,914	)
	Gross profit	281,524		80,490		362,014		124,319		(484	)	123,835		485,849
	*Software product sales through Taishidian Holding.
	The Group primarily operates in the PRC. Substantially all the Group’s long-lived assets are located in the PRC.

PRC_CONTRIBUTION_AND_PROFIT_AP

PRC CONTRIBUTION AND PROFIT APPROPRIATION	12 Months Ended
	Dec. 31, 2012
PRC CONTRIBUTION AND PROFIT APPROPRIATION	'
PRC CONTRIBUTION AND PROFIT APPROPRIATION	'
	21. PRC CONTRIBUTION AND PROFIT APPROPRIATION
	Full time employees of the Group in the PRC participate in a government-mandated multiemployer defined contribution plan pursuant to which certain pension benefits, medical care, unemployment insurance, employee housing fund and other welfare benefits are provided to qualified employees. PRC labor regulations require the Group to accrue for these benefits based on certain percentages of the employees’ salaries. The relevant local labor bureau is responsible for meeting all retirement benefit obligations; hence, the Group has no further commitments beyond its monthly contributions. The total contributions for such employee benefits were RMB 40,216, RMB 57,700 and RMB 88,655 for the years ended December 31, 2010, 2011 and 2012, respectively.
	In accordance with the Regulations on Enterprises with Foreign Investment of PRC and their articles of association, the Company’s subsidiaries in the PRC, being foreign invested enterprises established in PRC, are required to provide for certain statutory reserves, namely general reserve, enterprise expansion reserve and staff welfare and bonus reserve, all of which are appropriated from net profit as reported in the Group’s PRC statutory accounts. The Company’s subsidiaries in the PRC are required to allocate at least 10% of their after-tax profits to the general reserve fund until such fund has reached 50% of their respective registered capital. Appropriations to the enterprise expansion fund and staff welfare and bonus fund are at the discretion of the board of directors of the Company’s subsidiaries.
	In accordance with the PRC Company Laws, the Group’s VIEs established in PRC make appropriations from their after-tax profits as reported in their PRC statutory accounts to non-distributable reserves, namely statutory surplus reserve, statutory public welfare reserve and discretionary surplus reserve. The Company’s or its non-school subsidiaries’ VIEs are required to allocate at least 10% of their after-tax profits to the statutory surplus reserve until the reserve reaches 50% of each entity’s registered capital. Appropriation to the statutory public welfare fund is 5% to 10% of their after-tax profits as reported in the PRC statutory accounts. Effective from January 1, 2006, under the revised PRC Company Laws, an appropriation to the statutory public welfare reserve is no longer mandatory. Appropriation to the discretionary surplus reserve is made at the discretion of the board of directors of the VIEs.
	In accordance with the Law of Promoting Private Education (2003), the Group’s school subsidiaries in PRC must make appropriations from their after-tax profits as reported in their PRC statutory accounts to non-distributable reserves, namely the education development reserve, which requires annual appropriations of at least 25% of after-tax profits or the increase in net assets of private education schools (as determined under accounting principles generally accepted in the PRC at each year-end) to the statutory reserve.
	The following table presents the balance of Group’s appropriations to the general reserve fund, statutory surplus reserve and education development reserve as of December 31, 2011 and 2012:
		As of December 31,
		2011	2012
		RMB	RMB
	General and statutory surplus reserve	99,000	95,436
	Education development reserve	23,199	20,970
	Total	122,199	116,406

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2012
ACQUISITIONS	'
ACQUISITIONS	'
	22. ACQUISITIONS
	In 2011 and 2012, the Group entered into 7 and 1 acquisitions, respectively. The following table summarizes the business combinations completed during the years ended December 31, 2011 and 2012. The Group did not enter into any acquisition during the year ended December 31, 2010.
				Date of	Purchase	Goodwill	Intangibles	Amortizable
				acquisition	price		with	intangibles
							indefinite
							life
					RMB	RMB	RMB	RMB
	Entities acquired during the year ended December 31, 2011
	-1	Guangzhou ZS Career Enhancement		1-Jan-11	96,644	87,147	19,800	5,233
	-2	Jinan Wangrong Investment Consulting Co., Ltd (“Jinan WR Career Enhancement”)		5-Jan-11	50,278	38,363	13,800	920
	-3	Hebei YL Career Enhancement		13-Jan-11	89,796	74,929	14,276	4,660
	-4	Chongqing Xiate Technology and Development Co., Ltd (“Chongqing XT Career Enhancement”)		21-Jan-11	34,739	26,743	9,227	310
	-5	Beijing Haidian Xin’ganxian Training School and Beijing Huairou Xin’ganxian Training School (“Beijing XGX Tutoring”)		March 10, 2011	34,531	27,771	6,400	1,923
	-6	Genesis Career Enhancement		May 1, 2011	53,185	39,781	19,300	5,270
	-7	Beijing JT Tutoring		12-Jul-11	80,000	72,495	—	10,295
				Sub-total	439,173	367,229	82,803	28,611
	Entities acquired during the year ended December 31, 2012
	-8	Sixteen tutoring centers		1-Jan-12	94,938	70,580	—	7,700
	For the acquisitions completed in 2011 and 2012, the purchase price only consisted of cash consideration. The acquisition date is determined based on the date at which the Group obtained control of the acquiree and the terms of the acquisition were agreed with the seller. Management of the Group is responsible for determining the fair value of assets acquired, liabilities assumed and intangible assets identified as of the acquisition date and considered a number of factors including valuations from independent appraisers.
	The Group will recognize additional assets or liabilities if new information is obtained about facts and circumstances that existed as of the acquisition date that, if known, would have resulted in the recognition of those assets and liabilities as of that date. The measurement period shall not exceed one year from the acquisition date. Further, any associated restructuring costs will be expensed in future periods. Goodwill represents the excess of costs over the fair value of assets and liabilities of businesses acquired. The goodwill acquired resulted primarily from the Group’s expected synergies from the integration of businesses acquired into the Group’s service and product offerings.
	The Group used the following valuation methodologies to value assets acquired, liabilities assumed and intangible assets identified:
	·                           Property and equipment-land was valued using the market approach; buildings and equipment were valued using the cost approach;
	·                           Trade names were valued using the income approach, specifically the relief from royalty method, which represents the benefits of owning the intangible asset rather than paying royalties for its use;
	·                           Customer relationships, Student populations and Cooperative agreements were valued using the income approach, specifically the excess earnings method;
	·                           Favorable leases were valued using the income approach, specifically the cost-saving method; and
	·                           All other current assets and current liabilities carrying value approximated fair value at the time of acquisition.
	Acquisition-related costs incurred for the acquisitions are not material and have been expensed as incurred in general and administrative expense.
	Acquisitions completed in 2011:
	(1) Guangzhou ZS Career Enhancement
	On January 1, 2011, Ambow Shanghai acquired a 95% equity interest in Guangzhou ZS Career Enhancement, an entity engaged in providing career enhancement services. The Group believes the acquisition of Guangzhou ZS Career Enhancement is an integral piece of the Group’s strategy to increase its market share in providing career enhancement services in PRC. The purchase price exceeded the fair value of the net tangible and intangible assets acquired from Guangzhou ZS Career Enhancement and as a result, the Group recorded goodwill in connection with this transaction. The total purchase price of RMB 96,644 was in cash consideration. The RMB 96,644 of total cash consideration less cash acquired of RMB 2,948 resulted in a net cash outlay of RMB 93,696.
	The purchase price was allocated based on the fair values of the acquired assets and liabilities as follows:
		RMB		Weighted average
				amortization period
				at acquisition date
				(in years)
	Cash and cash equivalents	2,948
	Accounts receivable	3,966
	Prepaid and other current assets	4,273
	Property and equipment	2,299
	Intangible assets:
	Trade name	19,800		Indefinite
	Student population	5,200		3
	Non-compete agreement	33		3
	Goodwill	87,147
	Total assets acquired	125,666
	Deferred revenue	(11,726	)
	Other liabilities assumed	(7,799	)
	Deferred tax liability	(6,292	)
	Non-controlling interest	(3,205	)
	Total	96,644
	Of the RMB 25,033 of acquired intangible assets, RMB 19,800 was assigned to trade names that are not subject to amortization. The remaining amortizable intangible assets of RMB 5,233 have a useful life of 3.0 years. Goodwill is not deductible for tax purposes. For the purposes of presenting operating segments, Guangzhou ZS Career Enhancement and the goodwill arising on its acquisition are classified within the Career Enhancement segment.
	(2) Jinan WR Career Enhancement
	On January 5, 2011, Ambow Shanghai acquired a 100% equity interest in Jinan WR Career Enhancement, an entity engaged in providing career enhancement services. The Group believes the acquisition of Jinan WR Career Enhancement is an integral piece of the Group’s strategy to increase its market share in providing career enhancement services in PRC. The purchase price exceeded the fair value of the net tangible and intangible assets acquired from Jinan WR Career Enhancement and as a result, the Group recorded goodwill in connection with this transaction. The total purchase price of RMB 50,278 was in cash consideration. The RMB 50,278 of total cash consideration less cash acquired of RMB 766 resulted in a net cash outlay of RMB 49,512.
	The purchase price was allocated based on the fair values of the acquired assets and liabilities as follows:
		RMB		Weighted average
				amortization
				period at
				acquisition date
				(in years)
	Cash and cash equivalents	766
	Accounts receivable	1,323
	Prepaid and other current assets	1,269
	Other non-current assets	11
Property and equipment	109
Intangible assets:
Trade name	13,800		Indefinite
Cooperative agreement	900		10
Non-compete agreement	20		3
Goodwill	38,363
Total assets acquired	56,561
Deferred revenue	(1,003	)
Other liabilities assumed	(1,606	)
Deferred tax liability	(3,674	)
Total	50,278
Of the RMB 14,720 of acquired intangible assets, RMB 13,800 was assigned to trade names that are not subject to amortization. The remaining amortizable intangible assets of RMB 920 have an average useful life of 9.9 years. Goodwill is not deductible for tax purposes. For the purposes of presenting operating segments, Jinan WR Career Enhancement and the goodwill arising on its acquisition are classified within the Career Enhancement segment.
(3) Hebei YL Career Enhancement
On January 13, 2011, Ambow Shanghai acquired a 100% equity interest in Hebei YL Career Enhancement, an entity engaged in providing career enhancement services. The Group believes the acquisition of Hebei YL Career Enhancement is an integral piece of the Group’s strategy to increase its market share in providing career enhancement services in PRC. The purchase price exceeded the fair value of the net tangible and intangible assets acquired from Hebei YL Career Enhancement and as a result, the Group recorded goodwill in connection with this transaction. The total purchase price of RMB 89,796 was in cash consideration. The RMB 89,796 of total cash consideration less cash acquired of RMB 1,131 resulted in a net cash outlay of RMB 88,665.
The purchase price was allocated based on the fair values of the acquired assets and liabilities as follows:
	RMB		Weighted average
			amortization period
			at acquisition date
			(in years)
Cash and cash equivalents	1,131
Accounts receivable	363
Prepaid and other current assets	3,267
Property and equipment	462
Intangible assets:
Trade name	14,276		Indefinite
Cooperative agreement	4,180		10
Non-compete agreement	480		3
Goodwill	74,929
Total assets acquired	99,088
Deferred revenue	(3,948	)
Other liabilities assumed	(607	)
Deferred tax liability	(4,737	)
Total	89,796
Of the RMB 18,936 of acquired intangible assets, RMB 14,276 was assigned to trade names that are not subject to amortization. The remaining amortizable intangible assets of RMB 4,660 have an average useful life of 9.9 years. Goodwill is not deductible for tax purposes. For the purposes of presenting operating segments, Hebei YL Career Enhancement and the goodwill arising on its acquisition are classified within the Career Enhancement segment.
(4) Chongqing XT Career Enhancement
On January 21, 2011, Ambow Shanghai acquired a 100% equity interest in Chongqing XT Career Enhancement, an entity engaged in providing career enhancement services. The Group believes the acquisition of Chongqing XT Career Enhancement is an integral piece of the Group’s strategy to increase its market share in providing career enhancement services in PRC. The purchase price exceeded the fair value of the net tangible and intangible assets acquired from Chongqing XT Career Enhancement and as a result, the Group recorded goodwill in connection with this transaction. The total purchase price of RMB 34,739 was in cash consideration. The RMB 34,739 of total cash consideration less cash acquired of RMB 649 resulted in a net cash outlay of RMB 34,090.
The purchase price was allocated based on the fair values of the acquired assets and liabilities as follows:
	RMB		Weighted average
			amortization period
			at acquisition date
			(in years)
Cash and cash equivalents	649
Accounts receivable	111
Prepaid and other current assets	2,156
Property and equipment	316
Intangible assets:
Trade name	9,227		Indefinite
Non-compete agreement	310		3
Goodwill	26,743
Total assets acquired	39,512
Deferred revenue	(1,020	)
Other liabilities assumed	(1,444	)
Deferred tax liability	(2,309	)
Total	34,739
Of the RMB 9,537 of acquired intangible assets, RMB 9,227 was assigned to trade names that are not subject to amortization. The remaining amortizable intangible assets of RMB 310 have a useful life of 3.0 years. Goodwill is not deductible for tax purposes. For the purposes of presenting operating segments, Chongqing XT Career Enhancement and the goodwill arising on its acquisition are classified within the Career Enhancement segment.
(5) Beijing XGX Tutoring
On March 10, 2011, Ambow Sihua acquired a 100% equity interest in Beijing XGX Tutoring, an entity engaged in providing exam preparation tutorial classes for students wishing to retake the national high school entrance exam or college entrance examination. The Group believes the acquisition of Beijing XGX Tutoring is an integral piece of the Group’s strategy to increase its market share in providing tutoring services in PRC. The purchase price exceeded the fair value of the net tangible and intangible assets acquired from Beijing XGX Tutoring and as a result, the Group recorded goodwill in connection with this transaction. The total purchase price of RMB 34,531 was in cash consideration. The RMB 34,531 of total cash consideration less cash acquired of RMB 1,996 resulted in a net cash outlay of RMB 32,535.
The purchase price was allocated based on the fair values of the acquired assets and liabilities as follows:
	RMB		Weighted average
			amortization period
			at acquisition date
			(in years)
Cash and cash equivalents	1,996
Accounts receivable	96
Prepaid and other current assets	2,686
Property and equipment	104
Intangible assets:
Trade name	6,400		Indefinite
Student population	1,900		1.8
Non-compete agreement	23		3
Goodwill	27,771
Total assets acquired	40,976
Deferred revenue	(1,348	)
Other liabilities assumed	(3,011	)
Deferred tax liability	(2,086	)
Total	34,531
Of the RMB 8,323 of acquired intangible assets, RMB 6,400 was assigned to a trade name that is not subject to amortization. The remaining amortizable intangible assets of RMB 1,923 have an average useful life of 1.8 years. Goodwill is not deductible for tax purposes. For the purposes of presenting operating segments, Beijing XGX and the goodwill arising on its acquisition are classified within the Tutoring segment.
(6) Genesis Career Enhancement
On May 1, 2011, Ambow Shanghai acquired a 100% equity interest in Genesis Career Enhancement, an entity engaged in providing career enhancement services. The Group believes the acquisition of Genesis Career Enhancement is an integral piece of the Group’s strategy to increase its market share in providing career enhancement services in PRC. The purchase price exceeded the fair value of the net tangible and intangible assets acquired from Genesis Career Enhancement and as a result, the Group recorded goodwill in connection with this transaction. The total purchase price of RMB 53,185 was in cash consideration. The RMB 53,185 of total cash consideration less cash acquired of RMB 9,422 resulted in a net cash outlay of RMB 43,763.
The purchase price was allocated based on the fair values of the acquired assets and liabilities as follows:
	RMB		Weighted average
			amortization period
			at acquisition date
			(in years)
Cash and cash equivalents	9,422
Accounts receivable	6,461
Prepaid and other current assets*	10,258
Property and equipment	2,060
Intangible assets:
Trade name	19,300		Indefinite
Customer relationship	5,270		5.7
Goodwill	39,781
Total assets acquired	92,552
Deferred revenue	(4,400	)
Dividend payable	(4,905	)
Other liabilities assumed*	(23,731	)
Deferred tax liability	(6,331	)
Total	53,185
Of the RMB 24,570 of acquired intangible assets, RMB 19,300 was assigned to trade names that are not subject to amortization. The remaining amortizable intangible assets of RMB 5,270 have a useful life of 5.7 years. Goodwill is not deductible for tax purposes. For the purposes of presenting operating segments, Genesis Career Enhancement and the goodwill arising on its acquisition are classified within the Career Enhancement segment.
* The “Prepaid and other current assets” primarily relate to the shareholder transactions with the ex-owner. The “Other liabilities assumed” primarily relate to the payments made by the ex-owner on behalf of the acquiree.
(7) Beijing JT Tutoring
On July 12, 2011, Ambow Sihua acquired a 100% equity interest in Beijing JT Tutoring, an entity engaged in providing after-school tutoring services for junior high and high school students. The Group believes the acquisition of Beijing JT Tutoring is an integral piece of the Group’s strategy to increase its market share in providing tutoring services in PRC. The purchase price exceeded the fair value of the net tangible and intangible assets acquired from Beijing JT Tutoring and as a result, the Group recorded goodwill in connection with this transaction. The total purchase price of RMB 80,000 was in cash consideration. The RMB 80,000 of total cash consideration less cash acquired of RMB 9,519 resulted in a net cash outlay of RMB 70,481.
The purchase price was allocated based on the fair values of the acquired assets and liabilities as follows:
	RMB		Weighted average
			amortization period
			at acquisition date
			(in years)
Cash and cash equivalents	9,519
Accounts receivable	65
Prepaid and other current assets	1,703
Property and equipment	146
Intangible assets:
Student population	7,940		5.5
Non-compete agreement	2,355		4.5
Goodwill	72,495
Total assets acquired	94,223
Deferred revenue	(9,461	)
Other liabilities assumed	(2,189	)
Deferred tax liabilities	(2,573	)
Total	80,000
The RMB 10,295 was assigned to amortizable intangible assets that have a useful life of 5.3 years. Goodwill is not deductible for tax purposes. For the purposes of presenting operating segments, Beijing JT Tutoring and the goodwill arising on its acquisition are classified within the Tutoring segment.
Acquisitions completed in 2012:
(8) Sixteen Training Centers
During the year ended December 31, 2012, the Group acquired 16 training centers from a third party contractor (See Note 10 (ii)). The acquisition of the 16 training centers was recognized as business combination. The transactions were completed as of March 31, 2012. The Group believes the acquisition of the sixteen training centers is an integral piece of the Group’s strategy to increase its market share in providing tutoring services in PRC. The purchase price exceeded the fair value of the net tangible and intangible assets acquired from the sixteen training centers and as a result, the Group recorded goodwill in connection with this transaction. The total purchase price of RMB 94,938 was in cash consideration.
The purchase price was allocated based on the fair values of the acquired assets and liabilities as follows:
	RMB		Weighted average
			amortization period
			at acquisition date
			(in years)
Cash and cash equivalents	12,000
Prepaid and other current assets	8,942
Property and equipment	24,777
Intangible assets:
Student population	7,700		5
Goodwill	70,580
Total assets acquired	123,999
Deferred revenue	(20,942	)
Deferred tax liabilities	(8,119	)
Total	94,938
The RMB 7,700 was assigned to amortizable intangible assets that have a useful life of 5 years. Goodwill is not deductible for tax purposes. For the purposes of presenting operating segments, the sixteen tutoring centers and the goodwill arising on its acquisition are classified within the Tutoring segment.
Training centers were set up in 2011. The unaudited pro forma information of the acquisition as if the acquisition had occurred on January 1st, 2011 is not presented because it is impracticable to do so.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2012
RELATED PARTY TRANSACTIONS	'
RELATED PARTY TRANSACTIONS	'
	23. RELATED PARTY TRANSACTIONS
	a. Transactions
	The Group entered into the following transactions with related parties:
		Years ended December 31,
	Transactions	2010	2011	2012
		RMB	RMB	RMB
	Receipt of consulting services from a company owned by the family member of the principal of Tianjin Tutoring	320	—	—
	Receipt of property management services from one school founded by the principal of Shuyang K-12	1,800	1,800	—
	Receipt of property management services from the former shareholder of Changsha K-12	3,787	7,470	—
	Receipt of rental services from subsidiary of former shareholder of Shenyang Universe High School	1,100	1,100	1,100
	Sales of software and providing services to former shareholder of Jinan WR Career Enhancement	—	6,800	—
	Others	596	1,627	514
	b. The Group had the following balances with related parties:
		Amounts due from related parties		Amounts due to related parties
		As of December 31,		As of December 31,
	Relationship	2011	2012	2011	2012
		RMB	RMB	RMB	RMB
	Principal of Jilin Tutoring*	681	—	603	—
	Principal of Beijing YZ Tutoring*	4,940		—
	Former owner of Beijing Away United Technology Co., Ltd.*	2,677		1,081
	Former principal of Dalian Hope School (“Dalian Career Enhancement”) and a senior manager of the Group*	464	—	2	—
	Former owner of Changsha Tutoring Principal*	171		—
	Subsidiary of the minority shareholder of Taishidian Holding	600	500	—	—
	Former shareholder of Changsha K-12 (Current minority shareholder of Changsha K-12)*	10	—	9,767	—
	Subsidiary of former shareholder of Shenyang K-12 (Current minority shareholder of Shenyang K-12)	44	—	2,475	3,575
	Principal of Shanghai Career Enhancement*	3,178	—	—	—
	Principal of Changsha Career Enhancement*	1,702	—	—	—
	Principal of Tianjin Tutoring*	5,783	—	—	—
	Former Owner of Beijing IT Career Enhancement*	833	—	670	—
	CEO of Beijing Century Tutoring*	2,318	—	—	—
	Former owner and currently general manager of Beijing JY Tutoring*	800	—	—	—
	Former owner of Guangzhou DP Tutoring*	8,590	—	125	—
	CEO of Suzhou Career Enhancement*	784	—	—	—
	Former shareholder of Jinan WR Career Enhancement*	650	—	—	—
	Former owner of Chongqing XT Career Enhancement*	3,807	—	408	—
	Former shareholder of Beijing XGX Tutoring*	1,360	—	—	—
	Former shareholder of Genesis Career Enhancement (Current minority shareholder of Shandong Genesis Career Enhancement)	11,324	—	9,074	636
	Former shareholder of Hebei YL Career Enhancement*	1,000	—	700	—
	Former owner of Jinan WR Career Enhancement*	3,900	—	—
	Others	749	—	426	—
		56,365	500	25,331	4,211
	* As of December 31, 2012, Management determines that these companies or persons are no longer related parties due to these former owners do not serve as any position in the Group and do not have any significant influence on the Group’s management or operating policies. Therefore, the balances with aforementioned former owners are reclassified to due from/to third parties as of December 31, 2012, see Note 5 and Note 11.
	Principal shareholder transaction
	On October 26, 2011, Dr. Jin Huang, chief executive officer of the Company, and holder of more than 10% interest in the voting power of the Company, entered into a participation agreement with, among others, the Baring Asia Private Equity Fund V., L.P. (the “Participation Agreement”). Pursuant to this agreement, Campus Holdings Limited (“Campus”), an affiliate to the Baring Asia Private Equity Fund V., L.P., agreed to invest up to US$ 50.0 million to purchase Class A Shares of the Company through a series of private transactions and on the open market through purchases of American Depositary Shares.
	The return on the investment in Class A Shares as contemplated by the Participation Agreement will be shared between Campus and Dr. Huang after Campus has received a minimum return on its investment following the occurrence of agreed transfer events. Dr. Huang’s share of such return will be dependent on the portfolio values of the Class A Shares acquired by Campus plus the value of all other property delivered as a dividend or other distribution on such Class A Shares (the “Portfolio Value”) expressed as a multiple of Campus’ net investment amount as set forth in the Participation Agreement and can be paid to Dr. Huang in cash, in Class A Shares or a combination of cash and Class A Shares.
	To secure Campus’ obligations under the Participation Agreement, Campus entered into a charge (the “Campus Share Charge”) in favor of Spin-Rich Ltd (“Spin-Rich”), a British Virgin Islands company that is wholly owned by Dr. Jin Huang, the president and chief executive officer of the Company, over 1,818,182 Class A Shares that Campus may acquire from time to time after the date of the Campus Share Charge to secure Campus’ obligations under the Participation Agreement, including, without limitation, Campus’ obligations to share with Dr. Huang its investment return on the Class A Shares in accordance with the terms of the Participation Agreement. Spin-Rich in turn entered into a charge over 6,077,747 Class B Shares of the Company that it owns in favor of Campus to secure Campus’ agreed-upon minimum return on its investment. Spin-Rich shall be entitled to exercise all voting and/or consensual powers pertaining to the Class B Shares and dividends or other distributions received thereon by Spin-Rich or any part thereof charged in favor of Campus unless and until enforcement event occurs.
	Between November 9, 2011 and January 25, 2012, Campus purchased an aggregate of 11,944,600 Class A Shares equivalent of the Company through privately negotiated transactions or in open market transactions. The aggregate consideration paid was RMB 311,505 (US$ 50,000). None of the sellers in the privately negotiated transactions were the employees of the Company.
	Management has assessed the accounting treatment for this transaction and believes that it should be accounted for as a share-based compensation pursuant to FASB ASC Topic 718. The fair value of the combined terms of the Participation Agreement was approximately RMB 215,274 (US$ 34,554), which will be recognized as compensation expense on a straight-line basis over a period from January 2012 to October 2015, which is the expected expiration date. RMB 60,206 (US$ 9,539) expense was recognized for the year ended December 31, 2012 accordingly.

DISCONTINUED_OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Dec. 31, 2012
DISCONTINUED OPERATIONS	'
DISCONTINUED OPERATIONS	'
	24. DISCONTINUED OPERATIONS
	a. Disposal of 4 Disposed Businesses
	In the fourth quarter of 2011, the Group decided to concentrate its resources and focus on the Group’s core businesses. On December 2, 2011, the Company sold Xi’an Tutoring, Shandong Software Companies, Guangzhou HP Tutoring, Tianjin Holding to Beijing Tongshengle Investment Co., Ltd., (“Tongshengle”) for cash consideration of RMB 35,000, which was due to be received by December 31, 2012. By December 31, 2012, the Company received cash payment of RMB 21,000. The total impairment loss recognized prior to the disposal of the above 4 Disposed Businesses was RMB 118,318 and after the recognition of the impairment loss no disposal loss was recorded regarding the above 4 Disposed Businesses. Three of the businesses were part of the Tutoring segment, and Tianjin Holding was part of the Career Enhancement segment.
	The Company will not generate any further cash flows and will have no significant continuing involvement in the operations of the 4 Disposed Businesses after December 30, 2011. The revenues and expenses related to the operations of the 4 Disposed Businesses have been segregated from continuing operations and reported as discontinued operations for all periods in accordance with ASC360-10-35.
	b. Disposal ofBeijing Century College Group
	On December 30, 2011, the Company entered into a sale and purchase agreement to dispose of Beijing Century College and its 100% owned subsidiary Beijing Siwa Century Facility Management Co. (together “Beijing Century College Group”) to Xihua Investment Group (“Xihua Group”), with consideration of RMB 309,049 including a) receivables in cash and shares; b) a waiver of liabilities to Xihua Group; c) a transfer of amounts due to Beijing Century College Group to Xihua Group; and d) partially offset by a waiver of amounts due from Beijing Century College Group.
	As of December 31, 2011, the transaction had not been completed and the parties were still in the process commencing the legal transfer process. Beijing Century College Group has been classified as assets and liabilities held for sale since the Group will have no continuing involvement in the College following the disposal.
	By December 31, 2012, the transaction to sell Beijing Century College Group had been completed with the outstanding consideration receivable from Xihua Group of RMB 133,100 as of December 31, 2012.. Subsequently, the Group has transferred the receivable from Xihua Group to Suzhou Qingrun, with allocated consideration of RMB 25,300, and the excessive portion fully written off as of December 31, 2012(See Note 5(i)).
	The Company will not generate any further cash flows and have no significant continuing involvement in the operations of the Beijing Century College Group after December 31, 2012. The revenues and expenses related to the operations of the Beijing Century College Group have been segregated from continuing operations and reported as discontinued operations for all periods.
	c. Assets and liabilities classified as held for sale
	The Group has recognized total assets of RMB 1,045,520 and RMB 649,787 as of December 31, 2011 and 2012, respectively, to be assets classified as held for sale, and total liabilities of RMB 465,855 and RMB 292,895 as of December 31, 2011 and 2012, respectively, to be liabilities classified as held for sale.
	Beijing Century College Group
	As of December 31, 2011, the assets and liabilities held by Beijing Century College Group after recognition of a goodwill impairment loss of RMB 8,928 are as follows:
		As of December 31, 2011
		RMB
	Assets classified as held for sale
	Cash and cash equivalents	139,099
	Other current assets	8,490
	Goodwill	55,724
	Intangible assets, net	59,885
	Property, plant and equipment, net	99,892
	Land use right, net	18,113
	Other non-current assets	3,198
		384,401
	Liabilitiesclassified asheld for sale
	Deferred revenue	(67,787	)
	Income tax payable	(7,745	)
	Accruals and other liabilities	(29,284	)
	Other current liabilities	(3,467	)
	Deferred tax liabilities - non-current	(12,029	)
	Other non-current liabilities	(24,857	)
		(145,169	)
	By December 31, 2012, the transaction to sell Beijing Century College Group as mentioned in Note 24 (b) had been completed. A disposal loss of RMB 8,185 was recognized for the year ended December 31, 2012.
	Taishidian Holding
	On the board meeting at December 19, 2012, management proposed and was authorized by the board to explore possible sale of Soochow University to Kunshan government, subject to the parameters of 1) the consideration should be at least equal to the book value for Soochow University and 2) the consideration should be payable at closing in cash (and not as an account receivable over time). As of December 31, 2012, management had the intention to dispose the Soochow University and the transaction of the disposal was completed in July 2013 (see Note 29 (3)). Financial statements for fiscal years of 2010 and 2011 have been adjusted to present the operations of Taishidian Holding as a discontinued operation.
	In conjunction with the discontinued operations of Soochow University, the Group did not record any impairment loss in fiscal year 2012 as the management estimated the consideration to be at least equal to the book value of Soochow University. The assets and liabilities of Soochow University are included in the captions “Assets classified as held for sale” and “Liabilities classified as held for sale”, in the accompanying consolidated balance sheets at December 31, 2011 and 2012, respectively and consist of the following:
		As of December 31,
		2011		2012
		RMB		RMB
	Assets classified as held for sale
	Cash and cash equivalents	68,180		985
	Term deposits	45,205		85,677
	Accounts receivable, net of allowance	1,422		567
	Deferred tax assets	176		—
	Amounts due from related parties	10,156		4,550
	Inventory, net	201		—
	Prepaid expenses and other current assets	16,470		41,380
	Deferred tax assets, non-current	—		—
	Amounts due from related parties, non-current	22,463		22,284
	Property and equipment, net	296,623		298,858
	Intangible assets, net	13,332		11,569
	Land Use Right	111,593		108,838
	Long-term prepayment and receivable	63
	Goodwill	75,235		75,079
	Total assets	661,119		649,787
	Liabilities classified as held for sale
	Short-term borrowings	(58,070	)	(2,000	)
	Accounts payable-trade	(28,540	)	(27,613	)
	Accrued expenses and other current liabilities	(33,203	)	(33,782	)
	Deferred revenue	(60,411	)	(79,833	)
	Income tax payable	(15,505	)	(19,706	)
	Amount due to related parties	(22,200	)	(47,620	)
	Current portion of Long-term borrowings	(16,000	)	(28,500	)
Long-term borrowings	(46,500	)	(18,000	)
Deferred tax liabilities, non-current	(9,141	)	(8,432	)
Non-current portion of consideration payable for acquisitions and others	(31,116	)	(27,409	)
Total liabilities	(320,686	)	(292,895	)
Amount due to the Group’s continuing operation recorded by Taishidian Holdling approximates RMB 125,059 and RMB 142,186 as of December 31, 2011 and 2012, respectively, which were excluded from the liabilities classified as held, because they are eliminated in the consolidated financial statements.
d. Discontinued operations
Following are revenues, income/loss from discontinued operation and gain/loss on sale of discontinued operations:
(1) Xi’an Tutoring
	Years ended December 31
	2010		2011		2012
	RMB		RMB		RMB
Revenues	25,800		26,756		—
Impairment loss (note (i))	—		(36,303	)	—
Income/(loss) from discontinued operation	8,113		(36,876	)	—
Income tax expense	—		—		—
Income/(loss) from discontinued operation, net of income tax	8,113		(36,876	)	—
Loss on sale of discontinued operation, net of income tax	—		—		—
Income/(loss) from and on sale of discontinued operation, net of income tax	8,113		(36,876	)	—
Note (i) Foreign currency translation adjustment included in the impairment loss is RMB 1,488 for the year ended December 31, 2011.
(2) Shandong Software Companies
	Years ended December 31
	2010		2011		2012
	RMB		RMB		RMB
Revenues	15,020		—		—
Impairment loss (note (i))	—		(39,758	)	—
Income/(loss) from discontinued operation	6,304		(43,315	)	—
Income tax benefit/ (expense)	(259	)	533		—
Income/(loss) from discontinued operation, net of income tax	6,045		(42,782	)	—
Loss on sale of discontinued operation, net of income tax	—		—		—
Income/(loss) from and on sale of discontinued operation, net of income tax	6,045		(42,782	)	—
Note (i) Foreign currency translation adjustment included in the impairment loss is RMB 2,688 for the year ended December 31, 2011.
(3) Guangzhou HP Tutoring
	Years ended December 31
	2010		2011		2012
	RMB		RMB		RMB
Revenues	8,620		—		—
Impairment loss (note (i))	—		(29,073	)	—
Income/(loss) from discontinued operation	3,383		(30,074	)	—
Income tax benefit	360		316		—
Income/(loss) from discontinued operation, net of income tax	3,743		(29,758	)	—
Loss on sale of discontinued operation, net of income tax	—		—		—
Income/(loss) from and on sale of discontinued operation, net of income tax	3,743		(29,758	)	—
Note (i) Foreign currency translation adjustment included in the impairment loss is RMB 1,285 for the year ended December 31, 2011.
(4) Tianjin Holding
	Years ended December 31
	2010		2011		2012
	RMB		RMB		RMB
Revenues	13,146		5,161		—
Impairment loss (note (i))	—		(13,183	)	—
Income/(loss) from discontinued operation	1,693		(16,518	)	—
Income tax benefit/ (expense)	(378	)	6		—
Income/(loss) from discontinued operation, net of income tax	1,315		(16,512	)	—
Loss on sale of discontinued operation, net of income tax	—		—		—
Income/(loss) from and on sale of discontinued operation, net of income tax	1,315		(16,512	)	—
Note (i) Foreign currency translation adjustment included in the impairment loss is RMB 585 for the year ended December 31, 2011.
(5) Beijing Century College Group
	Years ended December 31
	2010		2011		2012
	RMB		RMB		RMB
Revenues	126,330		128,870		—
Impairment loss	—		(8,928	)	—
Income from discontinued operation	36,310		5,439		—
Income tax benefit/ (expense)	(532	)	908		—
Income from discontinued operation, net of income tax	35,778		6,347		—
Loss on sale of discontinued operation, net of income tax (i)	—		—		(15,908	)
Income/(loss) from and on sale of discontinued operation, net of income tax	35,778		6,347		(15,908	)
Note (i) Foreign currency translation adjustment included in the disposal loss is RMB 7,758 for the year ended December 31, 2012.
(6) Taishidian Holding
The revenues and income of Taishidian Holding as reflected in income from discontinued operations are as follows:
	Years ended December 31
	2010		2011		2012
	RMB		RMB		RMB
Revenues	102,466		115,370		103,382
Impairment loss	—		—		—
Income/(loss) from discontinued operation	(10,792	)	1,427		12,395
Income tax benefit/ (expense)	216		(3,390	)	(3,669	)
Income/(loss) from discontinued operation, net of income tax	(10,576	)	(1,963	)	8,726

ASSETS_HELD_AND_USED

ASSETS HELD AND USED	12 Months Ended
	Dec. 31, 2012
ASSETS HELD AND USED	'
ASSETS HELD AND USED	'
	25. ASSETS HELD AND USED
	In first quarter of 2013, management plans to seek for potential buyer to dispose 21st schools to improve the cash flows positions. In April 2013, the Group returned the remaining operating rights back to Xihua Group with consideration of RMB 60,000. An impairment loss of RMB 15,928 in intangible assets and an impairment loss of RMB 34,122 in goodwill were recognized for 21st school for the year ended December 31, 2012.
	As of December 31, 2011 and 2012, the assets and liabilities held by 21st school are as follows:
		2011	2012
		RMB	RMB
	Cash and cash equivalents	81,607	10,095
	Prepaid expenses and other current assets	5,757	56
	Deferred tax assets	—	2,086
	Other non-current assets	627	—
	Property and equipment, net	123,500	214,436
	Intangible assets, net	40,580	24,652
	Land Use Right	130,031	126,697
	Goodwill	84,406	50,284
	Total assets	466,508	428,306
	Accounts payable-trade	—	6,473
	Accrued expenses and other current liabilities	86,966	27,274
	Deferred revenue	19,020	12,104
	Income tax payable	2,377	6,965
	Deferred tax liabilities, non-current	41,141	35,341
	Total liabilities	149,504	88,157
	Following are revenues, income from 21st School:
		Years ended December 31
		2010	2011		2012
		RMB	RMB		RMB
	Revenues	65,096	75,502		82,283
	Impairment loss	—	(25,336	)	(50,050	)
	Income/(loss) before income taxes	5,146	(21,735	)	(55,846	)
	Income tax benefit/ (expense)	645	(1,602	)	6,140
	Net income/(loss)	5,791	(23,337	)	(49,706	)

NONCONTROLLING_INTERESTS

NONCONTROLLING INTERESTS	12 Months Ended
	Dec. 31, 2012
NONCONTROLLING INTERESTS	'
NONCONTROLLING INTERESTS	'
	26. NONCONTROLLING INTERESTS
	a. 21st School
	On December 30, 2011, the Group entered into a sale and purchase agreement to dispose of the equity interests of 21st School to Xihua Group, retaining the right to operate the 21st School on behalf of Xihua Group for an additional 15 years, after which the operating right will revert back to Xihua Group, unless Xihua Group should exercise its option to terminate the operating rights agreement at an earlier date. The total consideration for the disposal of 21st School was RMB 183,677, which included a) a waiver of liabilities to Xihua Group; b) a transfer of amounts due to 21st School to Xihua Group.
	The Group determined that 21st School was the Group’s VIE because the equity holder, Xihua Group, lack the characteristics of a controlling financial interest and that Xihua Group, represented a noncontrolling interest in the entity during the 15 years operating period.
	Noncontrolling interest of RMB 285,713 represented the estimated carrying value of goodwill, intangible asset and long-lived assets at the end of 15-year operating right period, which was adjusted to reflect the change in its ownership interest in the subsidiary. The difference between the consideration and the carrying amount of the noncontrolling interest was recognized in additional paid in capital, amounting to RMB 102,036.
	b. Others
	As of December 31, 2011 and 2012, the Group recognized a non-controlling interest in the consolidated statements of operations and other comprehensive income (loss) to reflect the 5%, 10%, 30%, 36% and 23% economic interest in Guangzhou ZS Career Enhancement, Shenyang K-12, Taishidian Holding, Ambow Jingxue and Genesis Career Enhancement, respectively, that is attributable to the shareholders other than the Group.

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2012
FAIR VALUE MEASUREMENTS	'
FAIR VALUE MEASUREMENTS	'
	27.  FAIR VALUE MEASUREMENTS
	The Group adopted ASC Topic 820, “Fair Value Measurements and Disclosures”, which defines fair value, establishes a framework for measuring fair value and expands financial statement disclosure requirements for fair value measurements.
	ASC Topic 820 defines fair value as the price that would be received from the sale of an asset or paid to transfer a liability (an exit price) on the measurement date in an orderly transaction between market participants in the principal or most advantageous market for the asset or liability. ASC Topic 820 specifies a hierarchy of valuation techniques, which is based on whether the inputs into the valuation technique are observable or unobservable. The hierarchy is as follows:
	Level 1-Valuation techniques in which all significant inputs are unadjusted quoted prices from active markets for assets or liabilities that are identical to the assets or liabilities being measured.
	Level 2-Valuation techniques in which significant inputs include quoted prices from active markets for assets or liabilities that are similar to the assets or liabilities being measured and/or quoted prices for assets or liabilities that are identical or similar to the assets or liabilities being measured from markets that are not active. Also, model-derived valuations in which all significant inputs and significant value drivers are observable in active markets are Level 2 valuation techniques.
	Level 3-Valuation techniques in which one or more significant inputs or significant value drivers are unobservable. Unobservable inputs are valuation technique inputs that reflect the Group’s own assumptions about the assumptions that market participants would use in pricing an asset or liability.
	Management of the Group is responsible for determining the fair value of equity issued, assets acquired, liabilities assumed and intangibles identified as of the acquisition date and considered a number of factors including valuations from independent appraiser.
	When available, the Group uses quoted market prices to determine the fair value of an asset or liability. If quoted market prices are not available, the Group measures fair value using valuation techniques that use, when possible, current market-based or independently-sourced market parameters, such as interest rates and currency rates. The following is a description of the valuation techniques that the Group uses to measure the fair value of assets and liabilities that are measured and reported at fair value on a recurring basis:
	As of December 31, 2011 and 2012 information about inputs into the fair value measurements of the assets and liabilities that the Group makes on a recurring basis was as follows:
			Fair Value Measurements at Reporting Date Using
		Carrying Value	Quoted Prices	Significant	Significant
			in Active	Other	Unobservable
			Markets	Observable	Inputs
			for Identical	Inputs (Level 2)	(Level 3)
			Assets (Level 1)
	As of December 31, 2011
	Assets:
	IRCF	—	—	—	—
	As of December 31, 2012
	Assets:
	IRCF	181	—	—	181
	The Group’s property and equipment, other non-current assets, goodwill and intangible assets are measured at fair value on a nonrecurring basis and they are recorded at fair value using income approach only when impairment is recognized. Such assets are listed below at their carrying values as of December 31, 2011 and 2012:
			Fair Value Measurements at Reporting Date Using
		Carrying Value	Quoted Prices	Significant	Significant
			in Active	Other	Unobservable
			Markets	Observable	Inputs
			for Identical	Inputs (Level 2)	(Level 3)
			Assets (Level 1)
	As of December 31, 2011
	Property and equipment	—	—	—	—
	Other non-current assets	—	—	—	—
	Intangible assets	—	—	—	—
	Goodwill	—	—	—	—
	As of December 31, 2012
	Property and equipment & Other non-current assets	1,672	—	—	1,672
	Intangible assets	174,944	—	—	174,944
	Goodwill	749,755	—	—	749,755
	The following table presents the quantitative information about our Level 3 fair value measurements, which utilize significant unobservable internally-developed inputs:
	RMB’000	FV as at	Valuation technique(s)	Unobservable inputs	Range
		9/30/12
	Property and equipment & Other non-current assets			Projection years	16~24
		1,672	Discounted cash flow	Discount rate	17%
				Terminal growth rate	3%
	Intangible assets			Royalty rate	1%~8%
		174,944	Relief-from-royalty method	Discount rate	17%~22%
				Terminal growth rate	3%
	During the year ended December 31, 2011, the Company recognized a goodwill impairment of 25,336. Please see Note 9.
	In September 2012, in connection of the business combinations and the declined operation performance, the Group performed an assessment of property and equipment, other non-current assets, goodwill and intangible assets, with the assistance of an independent valuation firm and recognized impairment charges of RMB 130,545, RMB 55,825, RMB 478,710, and RMB 191,616 respectively.

CONCENTRATIONS

CONCENTRATIONS	12 Months Ended
	Dec. 31, 2012
CONCENTRATIONS	'
CONCENTRATIONS	'
	28. CONCENTRATIONS
	Financial instruments that potentially expose the Group to concentrations of credit risk consist primarily of cash and cash equivalents, term deposits, accounts receivable, other receivable, amounts due from related parties and other non-current assets, and advances to suppliers. The Group places its cash and cash equivalents and term deposits with financial institutions with high-credit ratings. The Group conducts credit evaluations of its customers and suppliers, and generally does not require collateral or other security from them. The Group evaluates its collection experience and long outstanding balances to determine the need for an allowance for doubtful accounts.
	No single customer represented 10% or more of the Group’s total revenues for the years ended December 31, 2010, 2011 and 2012.
	No single supplier represented 10% or more of the Group’s total costs of sales for the years ended December 31, 2010, 2011 and 2012.
	A summary of the debtors who accounted for 10% or more of the Group’s consolidated accounts receivable, other receivables, and other non-current assets was as follows:
		As of December 31,
	Debtors	2011			2012
		RMB	%		RMB	%
	Other receivables
	Company A	44,061	8	%	75,100	23	%
	Company B	65,609	12	%
	Other non-current assets
	Company C	134,000	42	%	109,993	46	%
	Company D	55,936	17	%	30,900	13	%
	Company E	57,600	18	%
	Company F				65,609	27	%
	Company G				22,842	10	%
	The Chinese market in which the Group operates exposes the Group to certain macroeconomic and regulatory risks and uncertainties. These uncertainties extend to the ability of the Group to provide educational and career enhancement services through contractual arrangements in the PRC since this industry remains highly regulated. The Chinese government may issue from time to time new laws or new interpretations on existing laws to regulate the education industry. Regulatory risk also encompasses the interpretation by the tax authorities of current tax laws, the status of properties leased for the Group’s operations and the Group’s legal structure and scope of operations in the PRC, which could be subject to further restrictions resulting in limitations on the Group’s ability to conduct business in the PRC.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2012
SUBSEQUENT EVENTS	'
SUBSEQUENT EVENTS	'
	29. SUBSEQUENT EVENTS
	1)        Equity Investment
	On June 3, 2013, the Company consummated the transactions provided for in a share purchase agreement dated as of April 28, 2013, an amendment to share purchase agreement as of May 24, 2013 and a supplementary agreement dated as of May 31, 2013 (collectively “SummitView SPA”), between the Company and SummitView, regarding the issuance and sale of 30,801,128 Class A Ordinary Shares of the Company to SummitView for a total purchase consideration of approximately RMB 130,823 (US$ 21,000) and the Company has received approximately RMB 62,301(US$ 10,000) with RMB 68,622 (US$ 11,000) outstanding by end of 2013.
	On May 5 2014, both parties agreed that SummitView retains 14,667,203 Class A Ordinary Shares issued to them, based on the receipt of RMB 62,301(US$ 10,000), and that the remaining Class A Ordinary Shares were surrendered and cancelled.
	2)        Disposal of 21st Century School
	In April 2013, the Company entered into a disposal agreement with Xihua Group, pursuant to which, Ambow disposed the remaining fourteen-year operating rights to Xihua Group at a consideration of RMB 60,000.  The disposal has completed and the Company has received the consideration in full by the date of issuance of financial statements.
	3)        Disposal of Taishidian Holding
	The legal title of Taishidian Holding has been transferred to Kunshan Venture in July 2013. As of disposal date, the net assets of Taishidian Holding attributable to Ambow amounted to RMB 148,868, and the amount due from Taishidian Holding approximates RMB 143,233. Management is in the process negotiating with Kunshan Venture to finalize the consideration, estimating the recoverable value to be approximately RMB 110,000, The disposal loss was recognized in the consolidated statement of operations and other comprehensive income (loss) for the year ended December 31, 2013. .
	4)        Lost control over certain schools
	The Group ceased to having financial controlling interest over certain schools in 2013, including Tianjin Huaying, Guangzhou ZS Career Enhancement, Guangzhou DP Tutoring, with total net revenue from these schools of RMB 60,535 for the year ended December 31, 2012, and net asset of RMB 110,297 as of December 31, 2012.
	5)        IFC Loan
	In April 2013, the Group signed an amendment agreement with International Finance Corporation (“IFC”). Pursuant to the amendment agreement, the disbursed IFC loan of US$ 20,000 will be repaid based on an agreed schedule before September 30, 2013. The Group has subsequently repaid approximately RMB 18,690 (US$ 3,000), with approximately RMB 105,912 (US$ 17,000) outstanding.
	On March 9, 2014, the Group executed an exclusivity agreement with CEIHL, the secured creditor of the Company. In return for continued forbearance under the loan facility between the Company and IFC, which was transferred ultimately to the benefit of CEIHL (“the IFC Loan Facility”), the Company granted CEIHL a period of exclusivity to negotiate and implement a restructuring plan designed to, inter alia, return the Group to solvency and to allow for the discharge of the Joint Provisional Liquidators (“JPLs”) by the Grand Court of the Cayman Islands (See Note 29(8)). A non-binding term sheet was subsequently executed by the JPLs with CEIHL on March 30, 2014.
	On May 13, 2014, the Group signed Amendment and Restatement Agreement to the Loan Agreement (“the Loan Agreement”) with CEIHL. The parties to the Loan Agreement have agreed to amend and restate the terms and conditions of the IFC C Loan as set out in this Agreement. Pursuant to the Loan Agreement, 1) the Registration Rights Agreement under IFC C Loan was terminated; 2) CEIHL agrees that it shall advance by way of an IFC D Loan to the Group, which was defined in the Second Amendment and Restated Loan Agreement signed by the same parties on the same day with the Loan Agreement. Subject to the Second Amendment and Restated Loan Agreement, the IFC C Loan consisting of a principal amount of US$ 17,000; and the IFC D Loan consisting of a principal amount of RMB 87,103(US$13,981). Both of the loans are convertible into Class A Ordinary Shares at the Conversion Rate defined in the agreement. Both of the loans shall be repaid on the Maturity Date, 3 years after the date of the Effective Date, which is defined as the date of the discharge of the JPLs in accordance with the Restructuring Agreement. The interest rate is 3% per annum for any interest period and applied to the both loans.
	6)        Accounts Receivable Transfer
	In March 2013, the Group entered into an Accounts Receivable Transfer Agreement (the “Agreement”) with Suzhou Qingrun. Pursuant to the Agreement, in which the Group disposed its interest associated with some of its prepaid and other current assets and other noncurrent assets amounting to RMB 164,680 in total to Suzhou Qingrun at a consideration of RMB 35,000. The difference RMB 129,680 was written off as of Dec 31, 2012.
	7)        Default short-term borrowings
	Loans obtained in year 2013 amounting to RMB 78,630 have been subsequently overdue for repayment, which was still outstanding by the date of issuance of the financial statements.
	Loans obtained in fist half year of 2014 amounting to RMB 25,000 has fell due for repayment, which is still outstanding by the date of issuance of financial statements.
	Management expects to obtain financing of RMB 83,000 from Restructuring Plan (See Note 29(8)) to repay certain of the default short-term borrowings above.
	8)        Appointment and dismissal of JPLs and the Company’s Restructuring Plan
	In March 2013, three members of the Board of Directors — two of which held positions on the Audit Committee — resigned stating that they were unable to effectively discharge their duties in light of the refusal of Dr. Jin Huang, the CEO of the Company, to resign or take a leave of absence from her leadership positions within the Group whilst the Audit Committee Investigation was ongoing. PricewaterhouseCoopers Zhong Tian CPAs Limited Company (“PwC”), Fenwick & West LLP (“Fenwick & West”) and Ernst & Young Hua Ming CPAs Limited Company (“Ernst & Young”) all resigned from their respective roles shortly thereafter. The Company subsequently appointed replacements for each of the above, being Marcum Bernstein & Pinchuk LLP (“MarcumBP”) as auditors, and DLA Piper LLP (“DLA”) and Deloitte Financial Advisory Services LLP (“Deloitte”) to assist with the Audit Committee Investigation.
	On June 10, 2013, Edward Middleton, Wing Sze Tiffany Wong and Kris Beighton of KPMG were appointed as JPLs pursuant to an order (the “Order”) by the Grand Court of the Cayman Islands (the “Cayman Court”) to, among other things, take all necessary actions to protect the Group’s assets, including taking any necessary steps to ensure the good management and security of the assets and undertakings of the Company’s operating subsidiaries and consolidated affiliates.
	On September 23, 2013, JPLs formed a committee comprising of creditors and shareholders of the Group (the “Stakeholder Committee”).  On November 13, 2013, the Cayman Court sanctioned the recommencement of the Audit Committee Investigation following an application, which was brought by the JPLs with the support of the members of the Stakeholder Committee. Engagement letters were subsequently finalized with DLA and Deloitte to complete the Audit Committee Investigation, with the assistance of third party funding which the JPLs negotiated on the Company’s behalf.
	On February 20, 2014, the JPLs received the report on the Audit Committee Investigation from DLA. In summary, this report concluded that there was insufficient evidence to substantiate the allegations as to questionable or inappropriate conduct, which had been made against the directors, officers and employees of the Group.  However, the report advised that the Group’s corporate governance structure needed improvement. Shortly after receiving this report, the JPLs re-commenced negotiations with parties who had previously expressed an interest in providing long term funding to the Group.
	Upon the satisfaction of conditions and deliverables under the restructuring agreement (the “Restructuring Agreement”) and associated agreements to implement the core parts of the restructuring plan sanctioned by the Cayman Court pursuant to its order dated May 7, 2014 (the “Restructuring Plan”), the Court approved the return of management to the Company’s Board of Directors (as reconstituted pursuant to the Restructuring Plan).
	On May 1, 2014, the Company entered into Restructuring Agreement with CEIHL, according to which, CEIHL, will provide for funding for the Company approximately RMB 299,044 (US$48,000) in total, comprising the amounts paid, or procured to be paid, by CEIHL or its nominee in satisfaction of and/or discharge of and/or to purchase certain onshore debt with estimated pay off value of approximately RMB 83,000; and the remaining as defined in USD Facility Loan Agreement, which was agreed by both parties in Second Amendment and Restated Loan Agreement (See Note 29(5)). To the extent that the onshore debt is less than the expected pay off value, CEIHL shall lend a corresponding additional amount of funds to the Group offshore and the total amount paid under this Restructuring Agreements thus equals US$48,000 (and no less), in exchange for a right to convert the principal outstanding under the USD Facility Agreement (as may be increased in accordance with this clause, but not taking into account any principal that relates to capitalized interest) into an aggregate of not more than an 85% economic interest in the Company, with 50.1 % of the voting rights in the Company.
	Under the Second Amended and Restated Loan Agreement and related financing documents,  under the IFC D Loan Facility, CEIHL assigned approximately RMB 31,150 (US$ 5,000) each of its commitments to Baring and SummitView. Baring and SummitView each funded a loan of US$ 5,000 to the Company by the date of issuance of financial statements.
	9)        Lawsuit against Changsha K-12
	In February 2013, Changsha K-12 Experimental School was involved in a civil lawsuit in Hunan Province High Court, a cooperation dispute on host right of Tongshenghu, amounting to RMB 168,000 as the plaintiff’s claim. However, since the case was not yet entered into hearing, it was too early to make an estimate of result.
	10) Updated progress of law suite
	For details, see Note 19 - Contingencies.

ADDITIONAL_INFORMATION_CONDENS

ADDITIONAL INFORMATION - CONDENSED FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2012
ADDITIONAL INFORMATION - CONDENSED FINANCIAL STATEMENTS	'
ADDITIONAL INFORMATION - CONDENSED FINANCIAL STATEMENTS	'
	30. ADDITIONAL INFORMATION — CONDENSED FINANCIAL STATEMENTS
	Relevant PRC statutory laws and regulations permit the payment of dividends by the Group’s PRC VIEs and subsidiaries only out of their retained earnings, if any, as determined in accordance with PRC accounting standards and regulations. In addition, PRC laws and regulations require that annual appropriations of certain percentages of the after-tax income or the increase in net assets for the year (as determined under accounting principles generally accepted in the PRC) should be set aside at each year end as a reserve prior to the payment of dividends. As a result of these PRC laws and regulations, the Group’s PRC VIEs and subsidiaries are restricted in their ability to transfer a portion of their net assets to the Group either in the form of dividends, loans or advances. The Group’s restricted net assets, comprising of the registered paid in capital and statutory reserve of Company’s PRC subsidiaries and VIEs, were RMB 1,054,129 and RMB 1,363,618 as of December 31, 2011 and 2012, respectively.
	The condensed financial statements of the Company have been prepared using the same accounting policies as set out in the Group’s consolidated financial statements except that the Company used the equity method to account for investments in its subsidiaries and VIEs.
	The Company, its subsidiaries and VIEs were included in the consolidated financial statements whereby the inter-company balances and transactions were eliminated upon consolidation. For the purpose of the Company’s condensed financial statements, its investments in subsidiaries are reported using the equity method of accounting.
	The Company is a Cayman Islands company, therefore, is not subjected to income taxes for all years presented.
	The footnote disclosures contain supplemental information relating to the operations of the Company and, as such, these statements should be read in conjunction with the notes to the consolidated financial statements of the Company. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S GAAP have been condensed or omitted.
	As of December 31, 2011 and 2012, there were no material contingencies, significant provisions for long-term obligations, or guarantees of the Company, except for those, which have been separately disclosed in the consolidated financial statements, if any.
	AMBOW EDUCATION HOLDING LTD.
	NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
	Financial information of Parent Company
	Balance Sheets
	(All amounts in thousands, except for share and per share data)
		As of December 31,
		2011		2012		2012
		RMB		RMB		US$
						Note 3(a)
	ASSETS
	Current assets:
	Cash and cash equivalents	6,641		15,644		2,511
	Amounts due from related parties	638,333		708,113		113,660
	Prepaid expenses and other current assets	3,790		3,148		505
	Total current assets	648,764		726,905		116,676
	Non-current assets:
	Intangible assets, net	547		443		71
	Investment in subsidiaries	2,151,159		556,707		89,358
	Total non-current assets	2,151,706		557,150		89,429
	Total assets	2,800,470		1,284,055		206,105
	LIABILITIES
	Current liabilities:
	Convertible loan	—		121,156		19,447
	Deferred revenue	5,417		3,896		625
	Accounts payable	557		—		—
	Amounts due from related parties	7,532		6,439		1,034
	Accrued and other liabilities	58,444		56,854		9,125
	Total current liabilities	71,950		188,345		30,231
	Total non-current liabilities	16,938		—		—
	Total liabilities	88,888		188,345		30,231
	SHAREHOLDERS’ EQUITY
	Ordinary shares
	(US$ 0.0001 par value; 1,200,000,000 and 1,200,000,000 shares authorized, 144,481,064 and 145,975,484 shares issued and outstanding as of December 31, 2011 and 2012, respectively)	102		103		17
	Additional paid-in capital	2,498,162		2,500,273		401,321
	Warrants	1,219		—		—
	Retained earnings	233,616		(1,387,550	)	(222,717	)
	Accumulated other comprehensive income	(21,517	)	(17,116	)	(2,747	)
	Total shareholders’ equity	2,711,582		1,095,710		175,874
	Total liabilities and shareholders’ equity	2,800,470		1,284,055		206,105
	AMBOW EDUCATION HOLDING LTD.
	NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)
	Financial information of Parent Company
	Statements of Operations
	(All amounts in thousands, except for share and per share data)
		Years ended December 31,
		2010		2011		2012		2012
		RMB		RMB		RMB		US$
								Note 3(a)
	NET REVENUES
	- Educational program and services	2,001		1,008		—		—
	- Software products	—		192		190		30
	Total net revenues	2,001		1,200		190		30
	Cost of revenues
	- Educational program and services	(11,878	)	(16,822	)	—		—
	- Software products	—		—		(951	)	(153	)
	Total cost of revenues	(11,878	)	(16,822	)	(951	)	(153	)
GROSS PROFIT:	(9,877	)	(15,622	)	(761	)	(123	)
Operating expenses:
Selling and marketing	(6,832	)	(7,286	)	(6,941	)	(1,114	)
General and administrative	(35,752	)	(38,335	)	(110,893	)	(17,800	)
Research and development	(981	)	(842	)	(872	)	(140	)
Total operating expenses	(43,565	)	(46,463	)	(118,706	)	(19,054	)
OPERATING LOSS	(53,442	)	(62,085	)	(119,467	)	(19,177	)
Share of income from subsidiaries	268,960		83,356		(1,498,091	)	(240,460	)
OTHER INCOME (EXPENSE)
Interest expenses, net	514		(976	)	(2,496	)	(401	)
Foreign exchange losses, net	—		—		(136	)	(22	)
Other income/(expenses)	—		896		(976	)	(156	)
Income tax			(6	)	—		—
NET INCOME	216,032		21,185		(1,621,166	)	(260,216	)
Financial Information of Parent Company
Statements of Cash Flows
(All amounts in thousands, except for share and per share data)
	Years ended December 31,
	2010		2011		2012		2012
	RMB		RMB		RMB		US$
							Note 3(a)
Cash flows from operating activities	(257,026	)	(180,407	)	(112,041	)	(17,984	)
Cash flows from investing activities	—		—		—		—
Cash flows from financing activities	—		—		121,157		19,447
Proceeds from issuance of ordinary shares, net of expenses	447,628		—		—		—
Proceeds from issuance of exercise of options	—		2,684		1		—
Effects of exchange rate changes on cash and cash equivalents	(105	)	(10,012	)	(114	)	(18	)
Net change in cash and cash equivalents	190,497		(187,735	)	9,003		1,445
Cash and cash equivalents at beginning of year	3,879		194,376		6,641		1,066
Cash and cash equivalents at end of year	194,376		6,641		15,644		2,511
Supplemental disclosure of cash flow information
Supplemental disclosure of non-cash investing and financing activities
Conversion of Series A convertible redeemable preferred shares into ordinary shares	14,283		—		—		—
Conversion of Series B convertible redeemable preferred shares into ordinary shares	96,667		—		—		—
Conversion of Series C convertible redeemable preferred shares into ordinary shares	579,490		—		—		—
Conversion of Series D convertible redeemable preferred shares into ordinary shares	792,502		—		—		—
Issuance of share options upon exercise of warrants (Note 15)	2,737		—		—		—
Issuance of share options upon warrants	—		1,219		—		—

SIGNIFICANT_ACCOUNTING_POLICIE1

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2012
SIGNIFICANT ACCOUNTING POLICIES	'
Basis of presentation	'
	a. Basis of presentation
	The consolidated financial statements of the Group have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). All amounts in the accompanying consolidated financial statements and notes are expressed in Renminbi (“RMB”). Amounts in United States dollars (“US$”) are presented solely for the convenience of readers and use an exchange rate of RMB 6.2301, representing the middle rate as set forth in the H.10 statistical release of the U.S. Federal Reserve Board as of December 31, 2012. No representation is made that the RMB amounts could have been, or could be, converted into US$ at such rate.
	As mentioned in Note 1 (a) and Note 24, the 4 Disposed Businesses have been disposed of in 2011, Beijing Century College Group has been disposed in 2012, the aforementioned entities have been classified as discontinued operations for the years ended December 31, 2011 and 2012 respectively.
	Taishidian Holding has been classified as asset and liabilities held for sale as of December 31, 2012 and its operations have been classified as discontinued operations for the year ended December 31, 2012. Taishidian Holding has been disposed subsequently in July 2013, see Note 24.
Comparability due to discontinued operations and reclassification adjustment	'
	b. Comparability due to discontinued operations and reclassificationadjustment
	Certain accounts in the consolidated statements of operations and other comprehensive income (loss) for the years ended December 31, 2010 and 2011, and balances in the consolidated balance sheet as of December 31, 2011 and related notes have been retrospectively adjusted to reflect the effect of assets groups held for sale and discontinued operations. See Note 24 for details of discontinued operations.  The results of discontinued operations have been reflected separately in the consolidated statement of operations as a single line item for all periods presented in accordance with U.S. GAAP.
	Cash flows from discontinued operations for the years ended December 31, 2010, 2011 and 2012 were combined with the cash flows from continuing operations within each of the three categories.
Use of estimates	'
	c. Use of estimates
	The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates, judgments, and assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses and the related disclosure of contingent assets and liabilities. On an on-going basis, the Group evaluates its estimates, including those related to the useful lives of long-lived assets including property and equipment, stock-based compensation, impairment of goodwill and other intangible assets, income taxes, provision for doubtful accounts, and contingencies. The Group bases its estimates of the carrying value of certain assets and liabilities on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, when these carrying values are not readily available from other sources. Actual results may differ from these estimates.
Basis of consolidation	'
	d. Basis of consolidation
	All significant inter-company transactions and balances have been eliminated upon consolidation. Non-controlling interests represent the equity interests in the Company’s subsidiaries and VIEs that are not attributable, either directly or indirectly, to the Company.
	The consolidated financial statements include the financial statements of the Company, its subsidiaries and its VIEs.
Cash and cash equivalents	'
	e. Cash and cash equivalents
	Cash and cash equivalents consist of cash on hand, cash in bank with no restrictions, as well as highly liquid investments which are unrestricted as to withdrawal or use, and which have remaining maturities of three months or less when initially purchased.
Restricted cash	'
	f. Restricted cash
	Restricted cash relates to cash deposited into banking institutions as a security deposit to enable further borrowings from the bank.
Term deposits	'
	g. Term deposits
	Term deposits consist of bank deposits with an original maturity of between three to twelve months.
Accounts receivables	'
	h. Accounts receivables
	Accounts receivable mainly represent the amounts due from the customers, distributors, or students of the Company’s various subsidiaries and VIEs.
Allowance for doubtful accounts	'
	i. Allowance for doubtful accounts
	An allowance for doubtful accounts is recorded in the period in which a loss is determined to be probable based on an assessment of specific evidence indicating doubtful collection, historical experience, account balance aging and prevailing economic conditions. Doubtful accounts balances are written off and deducted from allowance, when receivable are deemed uncollectible. After all collection efforts have been exhausted and the potential for recovery is considered remote.
Land use rights	'
	j. Land use rights
	Land use rights are recorded at cost less accumulated amortization. Amortization is provided on straight-line basis over the useful life of land use right.
Property and equipment	'
	k. Property and equipment
	Property and equipment is stated at cost less accumulated depreciation. Depreciation is calculated on a straight-line basis over the following estimated useful lives:
	Buildings	20 – 40 years
	Motor vehicles	5 years
	Office and computer equipment	3 – 5 years
	Leasehold improvements	Shorter of the remaining lease terms or estimated useful lives
Construction in progress	'
	l. Construction in progress
	Construction in progress represents property and equipment under construction or installation, which is recorded at actual cost. Cost comprises the original cost of equipment, installation costs and construction costs. Borrowing costs on qualifying assets are capitalized as part of the cost of the fixed assets until the assets are ready for their intended use. Construction in progress is transferred to fixed assets when the assets are ready for their intended use, at which time depreciation begins.
Intangible assets, net	'
	m. Intangible assets, net
	Intangible assets represent software, trade name, student population, corporative agreement, customer relationship, favorable lease, non-compete agreement. The software was initially recorded at historic acquisition costs or cost directly incurred to develop the software during the application development stage that can provide future benefits, and amortized on a straight-line basis over estimated useful lives.
	Other finite lived intangible assets are initially recorded at fair value when acquired in a business combination, in which the finite intangible assets are amortized on a straight-line basis except student populations and customer relationships, which are amortized using an accelerated method to reflect the expected departure rate over the remaining useful life of the asset. The Group reviews identifiable amortizable intangible assets to be held and used for impairment whenever events or changes in circumstances indicate that the carrying value of the assets may not be recoverable. Determination of recoverability is based on the lowest level of identifiable estimated undiscounted cash flows resulting from use of the asset and its eventual disposition. Measurement of any impairment loss is based on the excess of the carrying value of the asset over its fair value. The intangible assets have original estimated useful lives as follows (see Note 8-”Intangible assets, net” for additional information):
	Software	3 years to 5 years
	Student populations	2.8 years to 15 years
	Customer relationships	1.8 years to 5.7 years
	Cooperative agreements	1.3 years to 10 years
	Favorable leases	0.8 years to 20 years
	Non compete agreement	3 years to 4.5 years
	Trade names	Indefinite
	The Group has determined that trade names have the continued ability to generate cash flows indefinitely. There are no legal, regulatory, contractual, economic or other factors limiting the useful life of the respective trade names. Consequently, the carrying amounts of trade names are not amortized but are tested for impairment annually in the fourth quarter or more frequently if events or circumstances indicate that the assets may be impaired. Such impairment test consists of a comparison of the fair values of the trade names with their carrying amounts and an impairment loss is recognized if and when the carrying amounts of the trade names exceed their fair values.
	The Group performed impairment testing of indefinite-lived intangible assets in accordance with ASU 2012-02, which requires an entity to evaluate events and circumstances that may affect the significant inputs used to determine the fair value of the indefinite-lived intangible assets when performing qualitative assessment.
Segments	'
	n. Segments
	The Group evaluates a reporting unit by first identifying its operating segments, and then evaluates each operating segment to determine if it includes one or more components that constitute a business. If there are components within an operating segment that meets the definition of a business, the Group evaluates those components to determine if they must be aggregated into one or more reporting units. If applicable, when determining if it is appropriate to aggregate different operating segments, the Group determines if the segments are economically similar and, if so, the operating segments are aggregated. The Group has four operating segments. For further details, see Note 20.
Goodwill	'
	o. Goodwill
	Goodwill represents the future economic benefits arising from other assets acquired in a business combination or an acquisition by an entity that are not individually identified and separately recognized. Goodwill acquired in a business combination is tested for impairment at least annually or more frequently when events and circumstances occur indicating that the recorded goodwill may be impaired with the following two-step process. The first step compares the fair values of each reporting unit to its carrying amount, including goodwill. A reporting unit constitutes a business for which discrete profit and loss financial information is available. The fair value of each reporting unit is established using a combination of expected present value of future cash flows. If the fair value of each reporting unit exceeds its carrying amount, goodwill is not considered to be impaired and the second step will not be required. If the carrying amount of a reporting unit exceeds its fair value, the second step compares the implied fair value of goodwill to the carrying value of a reporting unit’s goodwill. The implied fair value of goodwill is determined in a manner similar to accounting for a business combination with the allocation of the assessed fair value determined in the first step to the assets and liabilities of the reporting unit. The excess of the fair value of the reporting unit over the amounts assigned to the assets and liabilities is the implied fair value of goodwill. An impairment loss is recognized for any excess in the carrying value of goodwill over the implied fair value of goodwill.
	Determining when to test for impairment, the Group’s reporting units, the fair value of a reporting unit and the fair value of assets and liabilities within a reporting unit, requires judgment and involves the use of significant estimates and assumptions. These estimates and assumptions include revenue growth rates and operating margins used to calculate projected future cash flows, risk-adjusted discount rates, future economic and market conditions and determination of appropriate market comparable. The Group bases fair value estimates on assumptions it believes to be reasonable but that are unpredictable and inherently uncertain.
	Significant changes in the economic characteristics of components or reorganization of an entity’s reporting structure can sometimes result in a re-assessment of the affected operating segment and its components to determine whether reporting units need to be redefined where the components are no longer economically similar.
	Future changes in the judgments and estimates underlying the Group’s analysis of goodwill for possible impairment, including expected future cash flows and discount rate, could result in a significantly different estimate of the fair value of the reporting units and could result in additional impairment of goodwill.
Impairment of long-lived assets	'
	p. Impairment of long-lived assets
	The Group reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may no longer be recoverable. When these events occur, the Group measures impairment by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from the use of the assets and their eventual disposition. If the sum of the expected undiscounted cash flows is less than the carrying amount of the assets, the Group would recognize an impairment loss, which is the excess of carrying amount over the fair value of the assets, using the expected future discounted cash flows.
Revenue recognition	'
	q. Revenue recognition
	The Group’s revenue is primarily generated from delivering educational programs and services and sales of software products. The Group’s customers include mainly students attending classes at its own schools, training centers or college; students attending classes run by the Group’s cooperative partners; corporate clients attending the Group’s outbound and management training classes; and distributors whom the Group sells its software products or services to.
	Revenue is recognized when persuasive evidence of an arrangement exists, the price is fixed or determinable, service is performed and collectability of the related fee is reasonably assured. Revenues presented in the consolidated financial statements represent revenues from educational programs and services, and sales of software products. If any of the aforementioned criteria are not met, the Group defers the recognition of revenue until all criteria are met.
	Educational programs and services
	Educational programs and services primarily consist of primary and secondary curriculum education, university curriculum education, tutoring programs that supplement primary and secondary curriculum education and career enhancement and other corporate training programs that are provided directly or indirectly to customers, where the Group is responsible for delivery of the programs and services. The Group normally collects tuition fee up front and the students consume the learning hours they bought along with a set courses schedule or upon their own decision. Tuition fees is generally paid in advance and is initially recorded as deferred revenue and is amortized and recognized as revenue along with the students consuming pace. For the curriculum education programs, the tuition revenue, including accommodation, is recognized on a straight-line basis over the length of the course, which is typically over a period of a semester. For tutoring programs, tuition revenue is recognized on a straight-line basis over the period during which tutoring services are provided to students. Educational materials revenue, which is immaterial and has not been disclosed separately, relates to the sales of books, course materials, course notes for which the Group recognizes revenue when the materials have been delivered to students.
	Educational programs and services also include programs offered online which could be accessed through a username and password. Career enhancement services such as CCEP, CBS and the Career GPS System are offered to students and other customers either directly or through sales to distributors. Collection of these service offerings is also initially recorded as deferred revenue and is amortized and recognized as revenue on the percentage the required services delivered or on a straight-line basis over the length of the course, which are typically one to three months.
	Following are the deferred revenue balances by segments as of December 31, 2011 and 2012.
		As of December 31,
		2011	2012
		RMB	RMB
	Career Enhancement	39,014	49,376
	K-12	69,888	48,220
	Tutoring	286,876	404,611
	Total	395,778	502,207
	The Group treats service contracts with multiple deliverable elements as separate units of accounting for revenue recognition purposes and recognizes revenue on a periodic basis during the contract periods when each deliverable service was provided. Since the contract price is for all the deliverables under the contract, the Group allocates the contract price among all the deliverables at the inception of the arrangement on the basis of their relative selling prices according to the following selling price hierarchy. The Group uses (a) vendor-specific objective evidence of selling price, if it exists; otherwise, (b) third-party evidence of selling price. If neither (a) nor (b) exists, the Group uses (c) management’s best estimate of the selling price for that deliverable.
	Sales of software products
	Software product revenues relate to revenues from the sale of educational compact disks (“CDs”) either directly to students or through distributors and sales of educational content downloaded through the Internet. Major software products sold includes Bopo English and the Group’s Practice and Training Platform. The sales arrangements do not include post customer support services and the Group does not provide customers with upgrades. The Group recognizes revenue for these products sold to students when delivery has occurred based on purchase orders, contracts or other documentary evidence, provided that collection of the resulting receivable is reasonably assured.)
	The Group recognizes revenue from sales to distributors with a proven historical payment record as described below for the relevant service or product. If collectability cannot be reasonably assured, especially for sales to distributors for which no historical payment record exists, revenue starts to be recognized upon the collection of cash attributable to the revenue.
	Ambow Online, Ambow Yuhua, and Shandong Software Companies, Suzhou Yisi Chuangyi Technology Co., Ltd. (“Suzhou Career Enhancement”), which are the companies from which the Group sells its software products, are each subject to 17% value added tax (“VAT”) for the revenues from software products sold in the PRC. Companies that fulfill certain criteria set by the relevant authorities including developing their own software products and registering the software product with the relevant authorities in the PRC are entitled to a refund of VAT equivalent to the excess of VAT paid over 3% of net revenues.
	For all years presented, Ambow Online and the Shandong Software Companies have met these criteria and therefore were entitled to the VAT refund. Ambow Yuhua has met these criteria and was entitled to the VAT refund since 2011.
	The Group has adopted gross presentation for VAT, by which VAT is included in revenues and cost of revenues, because the Group considers its VAT obligation and its entitlement to VAT refund as one integrated preferential VAT policy.
	In 2012, management gradually suspended the sales of software products.
Cost of revenues	'
	r. Cost of revenues
	Cost of revenues for educational programs and services primarily consist of teaching fees and performance-linked bonuses paid to the teachers, rental payments for the schools and learning centers, depreciation and amortization of property, equipment and land use rights used in the provision of educational services, and costs of educational materials.
	Cost of revenues for software products primarily consists of raw material costs of compact disks and packaging and license fees. The Group recorded costs incurred duplicating the computer software, documentation, and training materials from the product masters and for physically packaging the product for distribution, and these relative costs incurred were charged to cost of sales when revenue from the sale of those units was recognized. The license fee was charged to cost of revenues over the license period on a straight-line basis.
Leases	'
	s. Leases
	Operating lease
	Leases where substantially all the rewards and risks of ownership of assets remain with the lessor are accounted for as operating leases. Minimum lease payments, including scheduled rent increases, made under operating leases are charged to the consolidated statements of operations and other comprehensive income (loss) on a straight-line basis over the lease term. Contingent rentals are excluded from minimum lease payments, and are recognized as expense when the achievement of the specified target is considered probable.
	Capital lease
	When the lease term is equal to 75 percent or more of the estimated economic life of the leased property, the lease is classified as a capital lease, where the lessee assumes substantially all the benefits and risks of ownership. The depreciation is calculated on a straight-line basis over the estimated useful lives of leased property.
	In a capital lease, assets and liabilities are recorded at the amount of the lesser of (a) the fair value of the leased asset at the inception of the lease or (b) the present value of the minimum lease payments (excluding executing costs) over the lease term. Recorded assets are depreciated over their estimated useful lives. During the lease term, each minimum lease payment is allocated between a reduction of the obligation and interest expense to produce a constant periodic rate of interest on the remaining balance of the obligation.
Research and development	'
	t. Research and development
	Research and development expenses comprise of: i) payroll, employee benefits, and other headcount-related costs associated with the development of online education technology platforms and courseware, and ii) outsourced development costs. Except for costs related to internal use software and website development costs, the Group expenses all other research and development costs when incurred for the years presented.
	i)                          Software to be sold, leased or marketed
	Costs incurred for the development of online education technology platforms and courseware, prior to the establishment of technological feasibility, are expensed when incurred. Once an online education technology platform or courseware has reached technological feasibility with a proven ability to operate in the market, all subsequent online education technology platform or courseware development costs are capitalized until the product is available for general release. Technical feasibility is evaluated on a product-by-product basis, but typically encompasses technical design documentation.
	ii)                       Internal use software
	The Group expenses all costs that are incurred in connection with the planning and implementation phases of development and costs that are associated with repair or maintenance of the existing software. Direct costs incurred to develop the software during the application development stage that can provide future benefits are capitalized.
	Capitalized internal use software and website development costs are included in intangible assets.
Advertising costs	'
	u. Advertising costs
	The Group expenses advertising costs as incurred. Total advertising expenses of continuing operations were RMB 70,521, RMB 138,825 and RMB 284,483 for the years ended December 31, 2010, 2011 and 2012, respectively, and have been included as part of selling and marketing expenses.
Foreign currency translation and transactions	'
	v. Foreign currency translationand transactions
	The Group uses RMB as its reporting currency. The functional currency of the Company and its subsidiaries incorporated in the Cayman Islands, Hong Kong and the British Virgin Islands is the US$, while the functional currency of the other entities in the Group is the RMB. In the consolidated financial statements, the financial information of the Company and its subsidiaries, which use US$ as their functional currency, has been translated into RMB. Assets and liabilities are translated from each subsidiary’s functional currency at the exchange rates on the balance sheet date, equity amounts are translated at historical exchange rates, and revenues, expenses, gains, and losses are translated using the average rate for the year. Translation adjustments are reported as cumulative translation adjustments and are shown as a separate component of other comprehensive income or loss in the statement of shareholders’ equity and comprehensive income.
	Foreign currency transactions denominated in currencies other than functional currency are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are remeasured at the applicable rates of exchange in effect at that date. Foreign exchange gains and losses resulting from the settlement of such transactions and from remeasurement at year-end are recognized in foreign currency exchange gain/loss, net on the consolidated statement of operations.
Foreign currency risk	'
	w. Foreign currency risk
	The RMB is regulated by the PRC government and is not a freely convertible currency. The State Administration for Foreign Exchange, under the authority of the People’s Bank of PRC, controls the conversion of RMB into foreign currencies. Limitations on foreign exchange transactions imposed by the PRC government could cause future exchange rates to vary significantly from current or historical exchange rates. Further, the value of RMB is subject to changes in central government policies and to international economic and political developments affecting supply and demand in the PRC Foreign Exchange Trading System market.
Fair value of financial instruments	'
	x. Fair value of financial instruments
	Financial instruments include cash and cash equivalents, accounts receivable, accounts payable, borrowings and amounts due from and due to related parties. The carrying values of the financial instruments approximate their fair values due to their short-term maturities. In addition, accounts payable arising from school acquisitions are determined based on the incremental borrowing rate discounted using the effective interest method.
Net income (loss) per share	'
	y. Net income (loss) per share
	Basic earnings per share is computed by dividing net income attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding during the year using the two-class method. Under the two-class method, net income is allocated between ordinary shares and other participating securities based on their respective participating rights. All of the preferred shares of the Company are participating securities on a fixed basis. Diluted earnings per share is calculated by dividing net income attributable to ordinary shareholders as adjusted for the effect of dilutive ordinary equivalent shares, if any, by the weighted average number of ordinary and dilutive ordinary equivalent shares outstanding during the year. Ordinary equivalent shares consist of the ordinary shares issuable upon the conversion of the convertible preferred shares (using the if-converted method) and ordinary shares issuable upon the exercise of outstanding share options (using the treasury stock method). Ordinary share equivalents are excluded from the computation of the diluted net income per share in years when their effect would be anti-dilutive. Ordinary shares equivalent are also excluded from the calculation in loss periods, as their effects would be anti-dilutive.
Income taxes	'
	z. Income taxes
	Deferred income taxes are recognized for temporary differences between the tax basis of assets and liabilities and their reported amounts in the financial statements, net of operating loss carry forwards and credits, by applying enacted statutory tax rates applicable to future years. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not some portion or all of the deferred tax assets will not be realized. Income taxes are provided for in accordance with the laws of the relevant taxing authorities.
Uncertain tax positions	'
	aa. Uncertain tax positions
	The Group adopted the guidance on accounting for uncertainty in income taxes, which prescribes a more likely than not threshold for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Guidance was also provided on the de-recognition of income tax assets and liabilities, classification of current and deferred income tax assets and liabilities, accounting for interest and penalties associated with tax positions, accounting for income taxes in interim periods, and income tax disclosures. Significant judgment is required in evaluating the Group’s uncertain tax positions and determining its provision for income taxes. The Group establishes reserves for tax-related uncertainties based on estimates of whether, and the extent to which, additional taxes will be due. These reserves are established when the Group believes that certain positions might be challenged despite its belief that its tax return positions are in accordance with applicable tax laws. The Group adjusts these reserves in light of changing facts and circumstances, such as the closing of a tax audit, new tax legislation, or the change of an estimate. To the extent that the final tax outcome of these matters is different than the amounts recorded, such differences will affect the provision for income taxes in the period in which such determination is made. The provision for income taxes includes the effect of reserve provisions and changes to reserves that are considered appropriate, as well as the related net interest and penalties where applicable. See Note 17 (c)-”Income Taxes” for additional information. For the years ended December 31, 2010, 2011 and 2012, the Group did not have any interest and penalties associated with tax positions. See Note 17 for details of the Group’s tax position as of December 31, 2012.
Comprehensive income	'
	bb. Comprehensive income
	U.S. GAAP generally requires that recognized revenue, expenses, gains and losses be included in net income or loss. Although certain changes in assets and liabilities are reported as separate components of the equity section of the consolidated balance sheet, such items, along with net income, are components of comprehensive income or loss. The components of other comprehensive income or loss consist solely of foreign currency translation adjustments.
Share-based compensation	'
	cc. Share-based compensation
	The Group grants share options/ warrants to its employees, directors and non-employees. The Group measures the cost of employee services received at the grant-date using the fair value of the equity instrument issued net of an estimated forfeiture rate, and therefore only recognizes compensation costs for those shares expected to vest over the service period of the award. The Group records stock-based compensation expense on a straight-line basis over the requisite service period, generally ranging from one year to four years.
	Cost of services received from non-employees is measured at fair value at the earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. To the extent the Group recognizes any cost of service prior to the time the non-employees complete their performance, any interim measurements that the Group makes during the performance period are made at the then current fair values of equity instruments at each of those interim financial reporting dates.
	Forfeitures are estimated at the time of grant and revised in the subsequent periods if actual forfeitures differ from those estimates.
Business combinations	'
	dd. Business combinations
	The assets acquired, the liabilities assumed, and any non-controlling interest in the acquiree is recognized at the acquisition date, measured at their fair values as of that date. In a business combination achieved in stages, the identifiable assets and liabilities, as well as the non-controlling interest in the acquiree, are recognized at the full amounts of their fair values.
	Deferred tax liability and asset were recognized for the deferred tax consequences of differences between the tax bases and the recognized values of assets acquired and liabilities assumed in a business combination.
	Goodwill represents the excess of the fair value of consideration transferred (plus the fair value of the non-controlling interest, if any) over fair value of the net assets acquired (including recognized intangibles).
Long-lived assets to be disposed of	'
	ee. Long-lived assets to be disposed of
	For a long-lived asset to be disposed of other than by sale the Group continues to classify such long-lived asset as held and used until it is disposed of.  When a long-lived asset ceases to be used, the carrying amount of the asset is written down to its salvage value, if any.
	The Group classifies a long-lived asset or disposal group to be sold as held for sale in the period in which all six criteria are met: (1) a plan to sell the asset has been committed to by management; (2) the asset can be sold in its current condition; (3) an active plan has been initiated to find a buyer; (4) it is probable that the asset will be sold and the sale will be completed within one year and will qualify as a complete sale; (5) the sales price is reasonable relative to the asset’s current fair value and the entity is actively marketing the asset; and (6) it is unlikely that the plan to sell the asset will be withdraw or changed significantly.
	A long-lived asset or disposal group classified as held for sale is measured at the lower of its carrying amount or fair value less cost to sell, and it is presented separately in the balance sheets.  Long-lived assets reclassified as held for sale are not depreciated or amortized.  The Group accounts for a component of the Group that has been disposed of or is classified as held for sale and has operations and cash flows that can be clearly distinguished from the rest of the Group. Such component is reported as discontinued operations.  In the period in which a component has been disposed of or classified as held for sale, the results of operations, including any gain or loss after tax recognized, less applicable income taxes (benefit), for the periods presented are reclassified into line items of income separately from net income (loss) from continuing operations before extraordinary items (if applicable), in the statements of operations and other comprehensive income (loss).
	For a component of the Group that either has been disposed of or is classified as held for sale, the Group accounted for the result of operations of the component as a discontinued operation when (1) the operations and cash flows of the component have been or will be eliminated from the ongoing operations of the Group as a result of the disposal transaction; and (2) the Group will not have any significant continuing involvement in the operations of the component after the disposal transaction.
Loss contingencies	'
	ff. Loss contingencies
	An estimated loss contingency is accrued and charged to the consolidated statements of operations and other comprehensive income (loss) if both of the following conditions are met: (1) Information available prior to issuance of the financial statements indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial statements. It is implicit in this condition that it must be probable that one or more future events will occur confirming the fact of the loss; (2) The amount of loss can be reasonably estimated.
	The Group reviews its contingent issues on a timely basis to identify whether the above conditions are met.
Recently issued accounting pronouncements	'
	gg. Recently issued accounting pronouncements
	In April 2014, the FASB issued ASU No.2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity, which amends the definition of a discontinued operation in ASC 205-20 and requires entities to disclose additional information about disposal transactions that do not meet the discontinued-operations criteria. ASU 2014-08 provides more decision-useful information to users and to elevate the threshold for a disposal transaction to qualify as a discontinued operation. This Update is effective when all disposals (or classifications as held for sale) of components of an entity and all businesses or nonprofit activities that, on acquisition, are classified as held for sale that occur within annual period beginning on or after December 15, 2014, and interim periods within those years. The Group is currently assessing the impact on its consolidated results of operations or financial position.
	Recently issued ASUs by the FASB, except for the ones mentioned above, do not have significant impact on the company’s consolidated results of operations or financial position.

ORGANIZATION_AND_PRINCIPAL_ACT1

ORGANIZATION AND PRINCIPAL ACTIVITIES (Tables)	12 Months Ended
	Dec. 31, 2012
ORGANIZATION AND PRINCIPAL ACTIVITIES	'
Schedule of the Company's major subsidiaries and VIEs	'
	As of December 31, 2012, the Company’s major subsidiaries and VIEs include the following entities:
	Name	Date of		Place of		Principal activity
		incorporation		Incorporation
		or establishment		(or establishment)
				/operation
	Subsidiaries
	Beijing Ambow Online Software Co., Ltd. (“Ambow Online”)	August 24, 2000		PRC		Software product and Investment holding
	Ambow Education Co., Ltd.	January 25, 2005		Cayman Islands		Investment holding
	Ambow Education Ltd.	June 6, 2007		Cayman Islands		Investment holding
	Ambow Education (Hong Kong) Ltd.	December 17, 2007		Hong Kong		Investment holding
	Beijing Ambow Chuangying Education and Technology Co., Ltd.	January 18, 2008		PRC		Investment holding
	Wenjian Gongying Venture Investment Enterprise	July 20, 2009		PRC		Investment holding
	Ambow (Dalian) Education and Technology Co., Ltd	March 10, 2009		PRC		Career enhancement and Investment holding
	Ambow Education Management (Hong Kong ) Ltd	November 9, 2009		Hong Kong		Investment holding
	Ambow Education Management Ltd	June 6, 2007		Cayman Islands		Investment holding
	Beijing Ambow Shengying Education and Technology Co., Ltd.	October 13, 2008		PRC		Investment holding
	Tianjin Ambow Yuhua Software Information Co., Ltd (“Ambow Yuhua”)	March 31, 2010		PRC		Software product and Investment holding
	Variable interest entities (“VIEs”)
	Beijing Normal University Ambow Education Technology Co., Ltd.( “Ambow Shida”)	July 30, 2004		PRC		Investment holding
	Shanghai Ambow Education Information Consulting Co., Ltd. (“Ambow Shanghai”)	May 16, 2006		PRC		Investment holding
	Ambow Sihua Education and Technology Co., Ltd. (“Ambow Sihua”)	April 17, 2007		PRC		Investment holding
	Suzhou Wenjian Venture Investment Management Consulting Co., Ltd. (“Suzhou Wenjian”)	February 25, 2009		PRC		Investment holding
	Subsidiaries of VIEs
	Beijing Jinghan Education and Technology Co., Ltd. (“Beijing JH Tutoring”)	January 21, 2009		PRC		Tutoring
	Name	Date of		Place of		Principal activity
		incorporation		Incorporation
		or establishment		(or establishment)
				/operation
	Guangzhou ZhiShan Education Technology Co., Ltd. (“Guangzhou ZS Career Enhancement”)	January 1, 2011		PRC		Career Enhancement
	Hebei Yuanlong Corporate Management Co., Ltd. (“Hebei YL Career Enhancement”)	January 13, 2011		PRC		Career Enhancement
	Beijing Genesis Education Group (“Genesis Career Enhancement”)	May 1, 2011		PRC		Career Enhancement
	Beijing Jinghan Taihe Education Technology Co., Ltd. (“Beijing JT Tutoring”)	July 14, 2010		PRC		Tutoring
	Ambow Jingxue (Beijing) Technology Co., Ltd.	April 15,2011		PRC		Tutoring
	Changsha Newer Education Consulting Co., Ltd (“Changsha Career Enhancement”)	September 16, 2002		PRC		Career Enhancement
	Kunshan Ambow Education Technology Co., Ltd	August 28, 2008		PRC		Career Enhancement
	Shanghai Hero Further Education Institute	January 9, 2009		PRC		Career Enhancement
	Beijing Century Passion Consulting Co., Ltd (“Beijing Century Tutoring”)	April 1, 2002		PRC		Tutoring
	Schoolsof VIEs
	Changsha Study School (“Changsha Tutoring”)	June 1, 1984		PRC		Tutoring
	Tianjin Huaying School (“Tianjin Tutoring”)	March 5, 1986		PRC		Tutoring
	Beijing Intelligent Training School (“Beijing YZ Tutoring”)	December 30, 1994		PRC		Tutoring
	Hunan Changsha Tongsheng Lake Experimental School (“Changsha K-12”)	June 18, 1999		PRC		K-12 School
	21st School	February 20, 1993		PRC		K-12 School
	Jilin Clever Training School (“Jilin Tutoring”)	May 8, 2000		PRC		Tutoring
	Shenyang Universe High School (“Shenyang K-12”)	December 8, 2003		PRC		K-12 School
	Shuyang Galaxy School (“Shuyang K-12”)	November 1, 2008		PRC		K-12 School
	Beijing Haidian Ambow Xinganxian Training School	March 28, 2005		PRC		Tutoring
	Beijing Huairou Xinganxian Training School	March 10, 2011		PRC		Tutoring
Schedule of consolidated financial information of the Group's VIEs and Non-VIEs were included in the accompanying consolidated financial statements of the Group	'
		As of December 31,
		2011		2012
		RMB		RMB
	Total assets	4,389,589		2,822,537
	Total liabilities	1,487,257		1,324,957
		Years ended December 31,
		2010		2011		2012
		RMB		RMB		RMB
	Net revenue	854,488		1,077,263		1,290,290
	Net income (loss)	(14,311	)	(102,892	)	(852,927	)
Schedule of the Group's cash and cash equivalents by currency denomination and jurisdiction	'
	The following table sets forth a breakdown of the Group’s cash and cash equivalents by currency denomination and jurisdiction as of December 31, 2012:
		US$
	Cayman Islands	2,511
	Hong Kong	37
	Non-VIEs in PRC	470
	Total US$	3,018
Schedule of the cash and cash equivalents held by the Group's VIEs and non-VIE in PRC	'
	The following table sets forth cash and cash equivalents held by the Group’s VIEs and non-VIE in PRC as of December 31, 2012
		RMB
	VIEs in PRC	151,434
	Non-VIEs in PRC	17,812
	Total RMB	169,246

SIGNIFICANT_ACCOUNTING_POLICIE2

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2012
SIGNIFICANT ACCOUNTING POLICIES	'
Schedule of estimated useful lives for calculation of depreciation	'
	Buildings	20 – 40 years
	Motor vehicles	5 years
	Office and computer equipment	3 – 5 years
	Leasehold improvements	Shorter of the remaining lease terms or estimated useful lives
Schedule of original useful lives of intangible assets	'
	Software	3 years to 5 years
	Student populations	2.8 years to 15 years
	Customer relationships	1.8 years to 5.7 years
	Cooperative agreements	1.3 years to 10 years
	Favorable leases	0.8 years to 20 years
	Non compete agreement	3 years to 4.5 years
	Trade names	Indefinite
Schedule of deferred revenue balances by segments	'
		As of December 31,
		2011	2012
		RMB	RMB
	Career Enhancement	39,014	49,376
	K-12	69,888	48,220
	Tutoring	286,876	404,611
	Total	395,778	502,207

ACCOUNTS_RECEIVABLE_NET_Tables

ACCOUNTS RECEIVABLE, NET (Tables)	12 Months Ended
	Dec. 31, 2012
ACCOUNTS RECEIVABLE, NET	'
Schedule of accounts receivable, net	'
		As of December 31,
		2011		2012
		RMB		RMB
	Accounts receivable	121,464		102,490
	Less: Allowance for doubtful accounts	(14,639	)	(34,584	)
	Accounts receivable, net	106,825		67,906
Schedule of allowance for doubtful accounts	'
		As of December 31,
		2011		2012
		RMB		RMB
	Balance at beginning of year	—		—
	Addition	—		(255,643	)
	Written off	—		247,943
	Balance at end of year	—		(7,700	)

PREPAID_AND_OTHER_CURRENT_ASSE1

PREPAID AND OTHER CURRENT ASSETS, NET (Tables)	12 Months Ended
	Dec. 31, 2012
PREPAID AND OTHER CURRENT ASSETS, NET	'
Schedule of prepaid and other current assets	'
		As of December 31,
		2011	2012
		RMB	RMB
	Deposits for acquisition (Note i)	76,707	21,998
	Current portion of prepaid advertising expense	72,080	12,755
	Prepayment for new training center project (Note iii)	65,609	—
	Receivables arising from the termination of arrangements	54,000	12,037
	Amount due from Xihua Group (Note i & ii)	44,061	75,100
	Value added tax refundable	45,800	34,879
	Rental deposits	24,265	28,456
	Receivables resulting from disposals (Note 24 (a))	35,000	14,000
	Receivable from Zhenjiang operating rights (Note iv)	35,000	35,000
	Prepaid rental fees	28,433	30,566
	Prepayment for cooperative rights to cooperating universities	2,596	177
	Staff advances	8,891	8,940
	Prepaid professional services fees	8,475	1,902
	Due from owners	—	4,299
	Others	56,534	59,182
	Total before allowance for doubtful accounts	557,451	339,291
	Less: allowance for doubtful accounts (Note v)	—	(7,700	)
	Total	557,451	331,591
	(Note i) Due to uncollectable deposits for terminated contracts and worse financial position of debtors, in March 2013, the Group entered into a Receivable Transfer Agreement to Suzhou Qingrun Guarantee Company Ltd (“Suzhou Qingrun”) to transfer certain receivable amounting to RMB 164,680, in which RMB 161,180 and RMB 3,500 are related to Prepaid and other current assets and Other non-current assets; respectively. The total consideration was RMB 35,000. Table below summarizes the amount of receivable transferred and consideration allocated based on management’s estimation on the recoverability. As a result, the excess portion of consideration amounting of RMB 126,680 and RMB 3,000 was written off for prepaid and other current assets and other non-current assets, respectively.
	(Note ii) As of December 31, 2012, the original amounts due from Xihua Group was RMB 198,809, among which RMB 102,180 has been subsequently transferred (see Note (i)) with consideration allocated of RMB 25,300. As of December 31, 2012, the payable balance recorded by a subsidiary prior to its acquisition by the Group with indemnity by Xihua Group amounted to RMB 49,800, therefore, no provision was made for the indemnity. As a result, the total recoverable receivable is RMB 75,100, and the remaining balance was deemed not recoverable and was fully written off as of December 31, 2012.
	(Note iii) The balance includes prepayment for the training center project in Tianjin of RMB 65,609, which was fully reclassified to other non-current assets (See Note 10 iii) based on management’s evaluation of the collectability for an extended period of time.
	(Note iv) The balance represented the prepaid operating rights mostly to the Zhenjiang Foreign Language School. The Group started a negotiation of returning the operating right back to the original owner, Zhenjiang Education Investment Center in the third quarter of 2011. As result, the prepaid operating right has been reclassified as receivable since then. As of December 31, 2011 and 2012, the payable balance to Zhenjiang Foreign Language School amounted to RMB 34,603 and RMB 36,770, respectively; therefore, no provision was made.
	(Note v) Allowance for doubtful accounts as of December 31, 2012 was mostly related to deposit for establishing schools of Guangzhou ZS Career Enhancement due to broken relationship with former owner.
Schedule of allowance for doubtful accounts	'
		As of December 31,
		2011	2012
		RMB	RMB
	Balance at beginning of year	—	—
	Addition	—	(255,643	)
	Written off	—	247,943
	Balance at end of year	—	(7,700	)
Schedule of prepaid and other current assets written off	'
		As of December 31,
		2011	2012
		RMB	RMB
	Arising from Subsequent Receivable Transfer Agreements (Note i)	—
	Deposits for acquisition	—	33,800
	Receivables arising from the termination of arrangements	—	16,000
	Amount due from Xihua Group	—	76,880
	Other deemed not recoverable
	Deposits for acquisition	—	23,701
	Amount due from Xihua Group (Note ii)	—	46,829
	Due from former owners		27,056
	Others	—	23,677
	Total	—	247,943
	(Note i) Due to uncollectable deposits for terminated contracts and worse financial position of debtors, in March 2013, the Group entered into a Receivable Transfer Agreement to Suzhou Qingrun Guarantee Company Ltd (“Suzhou Qingrun”) to transfer certain receivable amounting to RMB 164,680, in which RMB 161,180 and RMB 3,500 are related to Prepaid and other current assets and Other non-current assets; respectively. The total consideration was RMB 35,000. Table below summarizes the amount of receivable transferred and consideration allocated based on management’s estimation on the recoverability. As a result, the excess portion of consideration amounting of RMB 126,680 and RMB 3,000 was written off for prepaid and other current assets and other non-current assets, respectively.
	(Note ii) As of December 31, 2012, the original amounts due from Xihua Group was RMB 198,809, among which RMB 102,180 has been subsequently transferred (see Note (i)) with consideration allocated of RMB 25,300. As of December 31, 2012, the payable balance recorded by a subsidiary prior to its acquisition by the Group with indemnity by Xihua Group amounted to RMB 49,800, therefore, no provision was made for the indemnity. As a result, the total recoverable receivable is RMB 75,100, and the remaining balance was deemed not recoverable and was fully written off as of December 31, 2012.
Summary of receivable transferred and consideration allocated based on management's estimation on the recoverability	'
		As of December 31, 2012
		Amount	Consideration
		transferred	allocated
		RMB	RMB
	Prepaid and other current assets
	Deposits for acquisition	40,000	6,200
	Receivables arising from the termination of arrangements	19,000	3,000
	Amount due from Xihua Group	102,180	25,300
	Other non-current assets	3,500	500
	Total	164,680	35,000

PROPERTY_AND_EQUIPMENT_NET_Tab

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2012
PROPERTY AND EQUIPMENT, NET	'
Schedule of property and equipment	'
		As of December 31,
		2011		2012
		RMB		RMB
	Buildings	220,767		303,804
	Capital lease of property	12,000		52,133
	Motor vehicles	15,370		10,527
	Office and computer equipment	141,126		149,064
	Leasehold improvements	229,333		198,656
		618,596		714,184
	Less: accumulated depreciation	(131,102	)	(187,513	)
	Add: construction in progress	4,899		786
	Total	492,393		527,457

LAND_USE_RIGHTS_NET_Tables

LAND USE RIGHTS, NET (Tables) (Land Use Right)	12 Months Ended
	Dec. 31, 2012
Land Use Right	'
LAND USE RIGHTS, NET	'
Schedule of land use rights	'
		As of December 31,
		2011		2012
		RMB		RMB
	Land use rights	141,418		141,418
	Less: accumulated amortization	(9,274	)	(12,652	)
	Land use rights, net	132,144		128,766

INTANGIBLE_ASSETS_NET_Tables

INTANGIBLE ASSETS, NET (Tables)	12 Months Ended
	Dec. 31, 2012
INTANGIBLE ASSETS, NET	'
Summary of the Intangible assets	'
		As of December 31,
		2011		2012
		RMB		RMB
	Gross carrying amount
	Trade name	363,559		174,944
	Student populations	74,740		82,440
	Software	87,304		93,203
	Customer relationship	7,390		7,390
	Cooperative agreement*	5,263		5,263
	Favorable lease	63,237		63,237
	Non-compete agreement	3,188		3,188
		604,681		429,665
	Less: Accumulated amortization
	Trade name	—		—
	Student populations	(47,933	)	(62,295	)
	Software	(49,043	)	(60,181	)
	Customer relationship	(1,090	)	(2,235	)
	Cooperative agreement	(670	)	(1,346	)
	Favorable lease	(7,135	)	(10,652	)
	Non-compete agreement	(95	)	(198	)
		(105,966	)	(136,907	)
	Intangible assets, net
	Trade name	363,559		174,944
	Student populations	26,807		20,145
	Software	38,261		33,022
	Customer relationship	6,300		5,155
	Cooperative agreement*	4,593		3,917
	Favorable lease	56,102		52,585
	Non-compete agreement	3,093		2,990
		498,715		292,758
	*In connection with the acquisitions completed in 2009 and 2011, the Group identified certain cooperative agreements as intangible assets, which were entered into by the sellers prior to the acquisitions. These cooperative agreements offer the Group the right to be affiliated with certain reputable universities in PRC.

GOODWILL_Tables

GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2012
GOODWILL	'
Schedule of changes in the carrying amount of goodwill by segment	'
		Better Schools						Better Jobs
		Tutoring		K-12		Subtotal		Career		Consolidated
				Schools				Enhancement
		RMB		RMB		RMB		RMB		RMB
	Balance as of January 1, 2011	370,489		250,542		621,031		148,831		769,862
	Goodwill acquired during the year	100,266		—		100,266		266,963		367,229
	Goodwill impairment on assets held for use (Note (i))	—		(25,336	)	(25,336	)	—		(25,336	)
	Foreign currency translation adjustments	(15,855	)	(5,030	)	(20,885	)	(6,719	)	(27,604	)
	Balance as of December 31, 2011	454,900		220,176		675,076		409,075		1,084,151
	Goodwill acquired during the year (Note 22 (8))	70,580		—		70,580		—		70,580
	Goodwill impairment (Note (ii))	(99,343	)	(34,123	)	(133,466	)	(345,244	)	(478,710	)
	Foreign currency translation adjustments	(754	)	(239	)	(993	)	(352	)	(1,345	)
	Balance as of December 31, 2012	425,383		185,814		611,197		63,479		674,676
	Note (i) As set out in Note 25,the Company plans to dispose of 21st School. Due to the Company’s significant continuing involvement in the school beyond the disposal date the school remains as held for use. Due to the decision to dispose of the school and enter into an agreement for the operating rights, 21st School was classified as a separate asset group, resulted in an impairment loss of RMB 25,336 on 21st school which should be allocated to the long-lived assets of the group on a pro rata basis using the relative carrying amounts of those assets. However, as the impairment loss that can be allocated to any individual long-lived asset is limited to its fair value, all of this impairment charge was allocated to the goodwill of the 21st School reporting unit.
	Note (ii) In light of the following changed fact and circumstances, which indicated a potential impairment loss on the goodwill of reporting units, the internal investigation (see Note 29(8)) influenced the Group’s financing activity, whereas the operating activities were affected by the decline of software sales business. Due to lack of financing, the Group suspended its investment plan which was not anticipated in the 2011 impairment assessments. The Group therefore performed an impairment analysis for the reporting units as of September 30, 2012. The Group performed the first step of its goodwill impairment test and determined that the carrying value of the reporting units exceeded their fair value.  The fair value of the reporting units was estimated using a discounted cash flow method. The valuation technique is based on a number of estimates and assumptions, including the projected future cash inflow from the reporting units, appropriate discount rates in the range from 16% to 17%, terminal growth rate of 3% and etc.  Having determined that the goodwill was potentially impaired, the Group began performing the second step of the goodwill impairment analysis which involved calculating the implied fair value of the goodwill by allocating the fair value of the reporting units to all of their assets and liabilities other than goodwill and comparing the residual amount to the carrying value of goodwill. Accordingly, the Group recorded impairment losses of RMB 478,710 against the goodwill allocated to the reporting units for the year ended December 31, 2012.

OTHER_NONCURRENT_ASSETS_NET_Ta

OTHER NON-CURRENT ASSETS, NET (Tables)	12 Months Ended
	Dec. 31, 2012
OTHER NON-CURRENT ASSETS, NET	'
Schedule of other non-current assets	'
		As of December 31
		2011	2012
		RMB	RMB
	Prepaid long-term lease (Note (i))	191,600	111,087
	Deposit for training centers under construction (Note (ii))	65,001	30,366
	Prepaid leasehold improvement maintenance fee (Note (ii))	—	23,376
	Non-current portion of prepaid advertising fees	46,446	—
	Non-current portion of receivables arising from the cancellation of an agreement	7,500	500
	Prepayment for new training center project (Note (iii))	—	65,609
	Others	9,064	7,769
	Other non-current assets, net	319,611	238,707
	Note (i) As of December 31, 2011, the balance represented a deposit for a 25-year lease of land and building of Ambow Beijing Campus and a deposit for a 15-year lease of a new Career Enhancement education facility in Guangzhou (“Ambow Guangzhou Campus”). As of December 31, 2012, the balance included prepaid long-term lease of land portion of Ambow Beijing Campus with original amount of RMB 113,519 and prepaid long-term lease of Ambow Guangzhou Campus with original amount of RMB 59,059, respectively. The lease of building portion of Ambow Beijing Campus was classified as property as result of meeting criteria of capital lease. The lease of Ambow Beijing Campus and Ambow Guangzhou Campus start in 2012. During the year of 2012, the Group recognized impairment of RMB 55,825 adopting income approach, due to the decline of business. For the years ended December 31, 2010, 2011 and 2012, amortization expenses of continuing operations was nil, nil and RMB 5,666 respectively.
	Note (ii) During the year ended December 31, 2011, the Group entered into an agreement with a third-party contractor to build new training centers ready to be operated by the Group in 2011 and 2012. Under this original agreement, the responsibility for decorating, renting, and running the training centers would be split between the two parties. As of December 31, 2011, deposits totaling RMB 92,834 had been paid pursuant to this agreement, of which RMB 27,833 was capitalized as leasehold improvements in connection with new training centers which were completed and transferred to the Group to operate before December 31, 2011.
	On March 23, 2012, the Group signed a new agreement to terminate the previous arrangement with this third party contractor and transfer all responsibilities for the centers to the Group.  Under this termination agreement, the Group agreed to pay approximately RMB 139,400 (inclusive of the cumulative deposits already paid) to take over all the 18 training centers which the third party contractor has built for the Group, to acquire 16 training centers which the same third party contractor had operated independently, and to acquire 8 years’ maintenance service provided the third party contractor for the 34 training centers. The cost of the 8-year’s maintenance service was 26,267 and accumulated amortization was 2,891 as of December 31, 2012. Pursuant to the agreement, the Group paid additional approximately RMB 46,566 to the third party contractor in 2012. The acquisition of the 16 training centers was recognized as business combination as described in Note 22. The transactions were completed as of December 31, 2012.
	At the same time, the Group entered into other agreements with this third party contractor to build another 39 new training centers. Pursuant to these agreements, the Group paid to the third party contractor a deposit of approximately RMB 54,870 and 12 training centers with cost of approximately RMB 24,504 were delivered to the Group as of December 31, 2012.
	Note (iii) The balance includes prepayment for the Tianjin Campus of RMB 65,609 which was reclassified from prepaid and other current assets (See Note 5 (iii)).

ACCRUED_AND_OTHER_LIABILITIES_

ACCRUED AND OTHER LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2012
ACCRUED AND OTHER LIABILITIES	'
Schedule of accrued and other liabilities	'
		As of December 31,
		2011	2012
		RMB	RMB
	Business tax, VAT and others	105,216	90,944
	Accrued payroll and welfare	71,665	84,547
	Current portion of consideration payable for acquisitions	54,762	15,270
	Payable balance with indemnity by Xihua Group (Note 5(ii))	49,800	49,800
	Accrual for rental	35,128	38,688
	Professional service fees payable	21,815	21,824
	Amounts due to cooperating partners	9,982	16,908
	Payable to Zhenjiang Foreign Language School (Note 5(iv))	34,603	36,770
	Receipt in advance (Note i)	14,468	32,601
	Payable arising from the cancellation of an agreement (Note ii)	14,440	—
	Due to former owners (Note iii)	—	2,856
	Others	37,394	37,427
	Total	449,273	427,635
	(Note i) As of December 31, 2012, the deposits from 21st School amounting to RMB 6,911 was included in payments in advance.
	(Note ii) In relation to cancellation of an agreement with Guangzhou Modern Olympic Training School, which was settled during the year ended December 31, 2012.
	(Note iii)  The balance included the amounts due to former owners of subsidiaries who were no longer classified as the Group’s related parties (See Note 23).

SHORTTERM_BORROWINGS_Tables

SHORT-TERM BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2012
SHORT-TERM BORROWINGS	'
Schedule of short-term borrowings	'
		As of December 31
		2011	2012
		RMB	RMB
	Unsecured short-term bank loans	60,000	60,000

CONVERTIBLE_LOAN_Tables

CONVERTIBLE LOAN (Tables)	12 Months Ended
	Dec. 31, 2012
CONVERTIBLE LOAN	'
Schedule of Convertible loan	'
		As of December 31
		2011	2012
		RMB	RMB
	Principal IFC loan	—	125,710
	Unamortized discount	—	(4,554	)
	Net carrying amount	—	121,156

SHARE_BASED_COMPENSATION_Table

SHARE BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2012
SHARE BASED COMPENSATION	'
Summary of the share option activity	'
		Year ended December 31, 2010						Year ended December 31, 2011						Year ended December 31, 2012
		Shares		Weighted	Weighted	Aggregate		Shares		Weighted	Weighted	Aggregate		Shares		Weighted	Weighted	Aggregate
				Average	Average	Intrinsic				Average	Average	Intrinsic				Average	Average	Intrinsic
				Exercise	Remaining	Value				Exercise	Remaining	Value				Exercise	Remaining	Value
				Price	Contractual					Price	Contractual					Price	Contractual
					Term						Term						Term
	Outstanding at beginning of year	11,921,485		8.01	6.9	253,681		18,321,585		15.9	7.1	553,155		16,762,302		17.25	6.5	85,750
	Granted	6,701,100		31.61	—	(5,341	)	992,700		32.91	—	(12,449	)	2,205,250		20.76	—	—
	Exercised	—		—	—	—		(1,914,088	)	1.47	—	36,433		(1,494,420	)	5.12	—	5,856
	Forfeited or expired	(301,000	)	21.43	—	—		(637,895	)	27.73	—	—		(1,319,820	)	24.75	—	—
	Outstanding at end of year	18,321,585		15.9	7.1	553,155		16,762,302		17.25	6.5	85,750		16,153,312		18.3	5.9	29,114
	Exercisable at end of year	9,521,087		4.97	5.5	391,562		11,733,255		12.66	5.8	113,896		12,963,768		16.25	5.4	29,112
	Expected to vested at end of year													2,291,313		28.37	7.5	—
Summary of unvested options under the employee share option plan and changes during the year ended	'
		Year ended December 31, 2012
		Shares		Weighted
				Average
				Grant-date fair value
	Unvested at January 1, 2012	5,801,488		11.3
	Granted	2,205,250		12.42
	Vested	(3,632,765	)	11.32
	Forfeited	(889,054	)	10.65
	Unvested at December 31, 2012	3,484,919		11.91
Binomial Pricing model	'
SHARE BASED COMPENSATION	'
Schedule of assumptions used	'
		Year ended		Year ended
		December 31,		December 31,
		2011		2012
	Risk-free rate of return	1.20%~4.40%		3.2%~3.26%
	Exercise multiple (applicable to awards granted to employees only)	2~3		2~3
	Post-vesting forfeiture rate (applicable to awards granted to employees only)	3%		0%~1%
	Expected term	1.5~10		1.5~10
	Volatility rate	41.00%~50.00%		47%
	Weighted average volatility rate	46.54%		47%
	Dividend yield	—		—
Black-Scholes model	'
SHARE BASED COMPENSATION	'
Schedule of assumptions used	'
		Year ended
		December 31,
		2010
	Risk-free rate of return	2.04%~4.24%
	Expected term	4.2~10.0
	Volatility rate	45.80%~52.10%
	Weighted average volatility rate	47.42%
	Dividend yield	—

TAXATION_Tables

TAXATION (Tables)	12 Months Ended
	Dec. 31, 2012
TAXATION	'
Schedule of significant components of the provision for income taxes on earnings	'
		Years ended December 31,
		2010		2011		2012
		RMB		RMB		RMB
	Current:
	PRC	51,812		55,249		58,218
	Deferred:
	PRC	(13,962	)	(16,408	)	(116,986	)
	Provision for income tax expenses (benefits)	37,850		38,841		(58,768	)
Schedule of aggregate amount and per share effect of the tax holidays	'
		Years ended December 31,
		2010		2011		2012
		RMB		RMB		RMB
	The aggregate amount of tax holidays	(28,285	)	(59,580	)	—
	The aggregate effect on basic and diluted net income per share:
	- Basic	(0.33	)	(0.42	)	—
	- Diluted	(0.25	)	(0.40	)	—
Schedule of principal components of the Group's deferred tax assets and liabilities	'
		As of December 31,
		2011		2012
		RMB		RMB
	Current deferred tax assets:
	Accrued expense	18,159		25,883
	Allowance for doubtful accounts	3,500		50,228
	Others	425		—
		22,084		76,111
	Less: valuation allowance on current deferred tax assets	(5,134	)	(59,570	)
	Total current deferred tax assets, net	16,950		16,541
	Non-current deferred tax assets:
	Tax loss carried forward	27,372		272,779
	Impairment of long-lived tangible assets	—		33,485
	Deferred advertising expense	12,186		25,234
	Others	3,084		4,065
		42,642		335,563
	Less: valuation allowance on non-current deferred tax assets	(37,842	)	(281,500	)
	Total non-current deferred taxesassets, net	4,800		54,063
	Non-current deferred tax liabilities:
	- Unrecognized valuation surplus and deficit - Acquisition	156,021		164,140
	- Unrecognized valuation surplus and deficit - Decrease due to amortization and impairment	(10,794	)	(67,063	)
	- Tax nondeductible long-lived assets	—		46,629
	- Tax nondeductible long-lived assets — Decrease due to amortization and impairment	—		(11,862	)
	Total deferred tax liabilities	145,227		131,844
Schedule of roll-forward of the valuation allowance	'
		As of December 31,
		2010		2011		2012
		RMB		RMB		RMB
	Balance at beginning of the year	16,271		13,313		42,976
	Allowance made during the year	7,099		32,668		298,094
	Reversals	(10,057	)	(3,005	)	—
	Balance at end of the year	13,313		42,976		341,070
Schedule of reconciliation between total income tax expense and the amount computed by applying the weighted average statutory income tax rate to income before income taxes	'
		Years ended December 31,
		2010		2011		2012
		%		%		%
	Weighted average statutory tax rate	25	%	25	%	25	%
	Tax effect of preferential tax treatments	(14	)%	(33	)%	—
	Tax effect of non-deductible expenses	3	%	5	%	(2	)%
	Tax effect of non-taxable income	(1	)%	(1	)%	—
	Tax effect of tax-exempt entities	7	%	9	%	(2	)%
	Previous years unrecognized tax effect	—		—		(2	)%
	Changes in valuation allowance	(2	)%	17	%	(16	)%
	Effective tax rates	18	%	22	%	3	%
Schedule of reconciliation of the beginning and ending amount of liabilities associated with uncertain tax positions	'
		As of December 31,
		2010		2011		2012
		RMB		RMB		RMB
	Unrecognized tax benefits, beginning of year	11,913		16,690		20,675
	Increases related to current tax positions	4,777		3,985		3,271
	Unrecognized tax benefits, end of year	16,690		20,675		23,946

NET_INCOME_LOSS_PER_SHARE_Tabl

NET INCOME (LOSS) PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2012
NET INCOME (LOSS) PER SHARE	'
Schedule of computation of basic and diluted net income (loss) per share	'
		Years ended December 31,
		2010		2011		2012
		RMB		RMB		RMB
	Numerator:
	Net income (loss) from continuing operations attributable to Ambow Education Holding Ltd.	168,441		142,140		(1,616,602	)
	Preferred shares redemption value accretion	(94,209	)	—		—
	Allocation of net income to participating preferred shareholders*	(55,534	)	—		—
	Numerator for basic income (loss) from continuing operations per share	18,698		142,140		(1,616,602	)
	Numerator for basic income (loss) from discontinued operations per share	47,591		(120,955	)	(4,564	)
	Numerator for diluted income (loss) from continuing operations per share	18,698		142,140		(1,616,602	)
	Numerator for diluted income (loss) from discontinued operations per share	47,591		(120,955	)	(4,564	)
	Denominator:
	Denominator for basic income (loss) per share weighted average ordinary shares outstanding	85,551,412		142,939,038		145,659,940
	Denominator for diluted income (loss) per share weighted average ordinary shares outstanding	112,122,045		150,432,812		145,659,940
	Basic income (loss) per share- continuing operations	0.22		0.99		(11.10	)
	Basic income (loss) per share- discontinued operations	0.56		(0.85	)	(0.03	)
	Diluted income (loss) per share- continuing operations	0.17		0.94		(11.10	)
	Diluted income (loss) per share- discontinued operations	0.42		(0.85	)	(0.03	)
	*         Net income for the periods has been allocated to preferred shares and ordinary shares based on their respective rights to share in dividends.

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2012
COMMITMENTS AND CONTINGENCIES	'
Schedule of future minimum lease payments under non-cancelable operating leases	'
	Future minimum lease payments under non-cancelable operating leases as of December 31, 2012 were as follows:
		Amount
		RMB
	2013	127,029
	2014	116,185
	2015	78,052
	2016	51,817
	2017	29,781
	Thereafter	116,276
	Total	519,140
Schedule of capital commitments	'
		Amount
		RMB
	Capital commitment for construction of Tianjin Campus	49,391

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2012
SEGMENT INFORMATION	'
Schedule of revenues, cost of revenues, and gross profit by segment	'
	For the year ended December 31, 2010
								Better Job
		Better School						Career
		Tutoring		K-12		Subtotal		Enhancement		College*		Subtotal		Consolidated
		RMB		RMB		RMB		RMB		RMB		RMB		RMB
	Net Revenues	588,098		251,635		839,733		271,350		3,572		274,922		1,114,655
	Cost of revenue	(256,212	)	(141,942	)	(398,154	)	(77,238	)	(4,393	)	(81,631	)	(479,785	)
	Gross profit	331,886		109,693		441,579		194,112		(821	)	193,291		634,870
	For the year ended December 31, 2011
								Better Job
		Better School						Career
		Tutoring		K-12		Subtotal		Enhancement		College*		Subtotal		Consolidated
		RMB		RMB		RMB		RMB		RMB		RMB		RMB
	Net Revenues	777,969		270,059		1,048,028		505,202		19,141		524,343		1,572,371
	Cost of revenue	(341,942	)	(168,964	)	(510,906	)	(168,546	)	(3,192	)	(171,738	)	(682,644	)
	Gross profit	436,027		101,095		537,122		336,656		15,949		352,605		889,727
	For the year ended December 31, 2012
								Better Job
		Better School						Career
		Tutoring		K-12		Subtotal		Enhancement		College*		Subtotal		Consolidated
		RMB		RMB		RMB		RMB		RMB		RMB		RMB
	Net Revenues	773,611		257,441		1,031,052		310,016		2,695		312,711		1,343,763
	Cost of revenue	(492,087	)	(176,951	)	(669,038	)	(185,697	)	(3,179	)	(188,876	)	(857,914	)
	Gross profit	281,524		80,490		362,014		124,319		(484	)	123,835		485,849
	*Software product sales through Taishidian Holding.

PRC_CONTRIBUTION_AND_PROFIT_AP1

PRC CONTRIBUTION AND PROFIT APPROPRIATION (Tables)	12 Months Ended
	Dec. 31, 2012
PRC CONTRIBUTION AND PROFIT APPROPRIATION	'
Schedule of balance of appropriations to the general reserve fund, statutory surplus reserve and education development reserve	'
		As of December 31,
		2011	2012
		RMB	RMB
	General and statutory surplus reserve	99,000	95,436
	Education development reserve	23,199	20,970
	Total	122,199	116,406

ACQUISITIONS_Tables

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2012
ACQUISITIONS	'
Summary of business combinations	'
				Date of	Purchase	Goodwill	Intangibles	Amortizable
				acquisition	price		with	intangibles
							indefinite
							life
					RMB	RMB	RMB	RMB
	Entities acquired during the year ended December 31, 2011
	-1	Guangzhou ZS Career Enhancement		1-Jan-11	96,644	87,147	19,800	5,233
	-2	Jinan Wangrong Investment Consulting Co., Ltd (“Jinan WR Career Enhancement”)		5-Jan-11	50,278	38,363	13,800	920
	-3	Hebei YL Career Enhancement		13-Jan-11	89,796	74,929	14,276	4,660
	-4	Chongqing Xiate Technology and Development Co., Ltd (“Chongqing XT Career Enhancement”)		21-Jan-11	34,739	26,743	9,227	310
	-5	Beijing Haidian Xin’ganxian Training School and Beijing Huairou Xin’ganxian Training School (“Beijing XGX Tutoring”)		March 10, 2011	34,531	27,771	6,400	1,923
	-6	Genesis Career Enhancement		May 1, 2011	53,185	39,781	19,300	5,270
	-7	Beijing JT Tutoring		12-Jul-11	80,000	72,495	—	10,295
				Sub-total	439,173	367,229	82,803	28,611
	Entities acquired during the year ended December 31, 2012
	-8	Sixteen tutoring centers		1-Jan-12	94,938	70,580	—	7,700
Guangzhou ZS Career Enhancement	'
ACQUISITIONS	'
Schedule of purchase price allocation based on the fair values of the acquired assets and liabilities	'
		RMB		Weighted average
				amortization period
				at acquisition date
				(in years)
	Cash and cash equivalents	2,948
	Accounts receivable	3,966
	Prepaid and other current assets	4,273
	Property and equipment	2,299
	Intangible assets:
	Trade name	19,800		Indefinite
	Student population	5,200		3
	Non-compete agreement	33		3
	Goodwill	87,147
	Total assets acquired	125,666
	Deferred revenue	(11,726	)
	Other liabilities assumed	(7,799	)
	Deferred tax liability	(6,292	)
	Non-controlling interest	(3,205	)
	Total	96,644
Jinan WR Career Enhancement	'
ACQUISITIONS	'
Schedule of purchase price allocation based on the fair values of the acquired assets and liabilities	'
		RMB		Weighted average
				amortization
				period at
				acquisition date
				(in years)
	Cash and cash equivalents	766
	Accounts receivable	1,323
	Prepaid and other current assets	1,269
	Other non-current assets	11
	Property and equipment	109
	Intangible assets:
	Trade name	13,800		Indefinite
	Cooperative agreement	900		10
	Non-compete agreement	20		3
	Goodwill	38,363
	Total assets acquired	56,561
	Deferred revenue	(1,003	)
	Other liabilities assumed	(1,606	)
	Deferred tax liability	(3,674	)
	Total	50,278
Hebei YL Career Enhancement	'
ACQUISITIONS	'
Schedule of purchase price allocation based on the fair values of the acquired assets and liabilities	'
		RMB		Weighted average
				amortization period
				at acquisition date
				(in years)
	Cash and cash equivalents	1,131
	Accounts receivable	363
	Prepaid and other current assets	3,267
	Property and equipment	462
	Intangible assets:
	Trade name	14,276		Indefinite
	Cooperative agreement	4,180		10
	Non-compete agreement	480		3
	Goodwill	74,929
	Total assets acquired	99,088
	Deferred revenue	(3,948	)
	Other liabilities assumed	(607	)
	Deferred tax liability	(4,737	)
	Total	89,796
Chongqing XT Career Enhancement	'
ACQUISITIONS	'
Schedule of purchase price allocation based on the fair values of the acquired assets and liabilities	'
		RMB		Weighted average
				amortization period
				at acquisition date
				(in years)
	Cash and cash equivalents	649
	Accounts receivable	111
	Prepaid and other current assets	2,156
	Property and equipment	316
	Intangible assets:
	Trade name	9,227		Indefinite
	Non-compete agreement	310		3
	Goodwill	26,743
	Total assets acquired	39,512
	Deferred revenue	(1,020	)
	Other liabilities assumed	(1,444	)
	Deferred tax liability	(2,309	)
	Total	34,739
Beijing XGX Tutoring	'
ACQUISITIONS	'
Schedule of purchase price allocation based on the fair values of the acquired assets and liabilities	'
		RMB		Weighted average
				amortization period
				at acquisition date
				(in years)
	Cash and cash equivalents	1,996
	Accounts receivable	96
	Prepaid and other current assets	2,686
	Property and equipment	104
	Intangible assets:
	Trade name	6,400		Indefinite
	Student population	1,900		1.8
	Non-compete agreement	23		3
	Goodwill	27,771
	Total assets acquired	40,976
	Deferred revenue	(1,348	)
	Other liabilities assumed	(3,011	)
	Deferred tax liability	(2,086	)
	Total	34,531
Genesis Career Enhancement	'
ACQUISITIONS	'
Schedule of purchase price allocation based on the fair values of the acquired assets and liabilities	'
		RMB		Weighted average
				amortization period
				at acquisition date
				(in years)
	Cash and cash equivalents	9,422
	Accounts receivable	6,461
	Prepaid and other current assets*	10,258
	Property and equipment	2,060
	Intangible assets:
	Trade name	19,300		Indefinite
	Customer relationship	5,270		5.7
	Goodwill	39,781
	Total assets acquired	92,552
	Deferred revenue	(4,400	)
	Dividend payable	(4,905	)
	Other liabilities assumed*	(23,731	)
	Deferred tax liability	(6,331	)
	Total	53,185
	* The “Prepaid and other current assets” primarily relate to the shareholder transactions with the ex-owner. The “Other liabilities assumed” primarily relate to the payments made by the ex-owner on behalf of the acquiree.
Beijing JT Tutoring	'
ACQUISITIONS	'
Schedule of purchase price allocation based on the fair values of the acquired assets and liabilities	'
		RMB		Weighted average
				amortization period
				at acquisition date
				(in years)
	Cash and cash equivalents	9,519
	Accounts receivable	65
	Prepaid and other current assets	1,703
	Property and equipment	146
	Intangible assets:
	Student population	7,940		5.5
	Non-compete agreement	2,355		4.5
	Goodwill	72,495
	Total assets acquired	94,223
	Deferred revenue	(9,461	)
	Other liabilities assumed	(2,189	)
	Deferred tax liabilities	(2,573	)
	Total	80,000
Sixteen Training Centers	'
ACQUISITIONS	'
Schedule of purchase price allocation based on the fair values of the acquired assets and liabilities	'
		RMB		Weighted average
				amortization period
				at acquisition date
				(in years)
	Cash and cash equivalents	12,000
	Prepaid and other current assets	8,942
	Property and equipment	24,777
	Intangible assets:
	Student population	7,700		5
	Goodwill	70,580
	Total assets acquired	123,999
	Deferred revenue	(20,942	)
	Deferred tax liabilities	(8,119	)
	Total	94,938

RELATED_PARTY_TRANSACTIONS_Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2012
RELATED PARTY TRANSACTIONS	'
Schedule of transactions with related parties	'
		Years ended December 31,
	Transactions	2010	2011	2012
		RMB	RMB	RMB
	Receipt of consulting services from a company owned by the family member of the principal of Tianjin Tutoring	320	—	—
	Receipt of property management services from one school founded by the principal of Shuyang K-12	1,800	1,800	—
	Receipt of property management services from the former shareholder of Changsha K-12	3,787	7,470	—
	Receipt of rental services from subsidiary of former shareholder of Shenyang Universe High School	1,100	1,100	1,100
	Sales of software and providing services to former shareholder of Jinan WR Career Enhancement	—	6,800	—
	Others	596	1,627	514
Schedule of balances with related parties	'
		Amounts due from related parties		Amounts due to related parties
		As of December 31,		As of December 31,
	Relationship	2011	2012	2011	2012
		RMB	RMB	RMB	RMB
	Principal of Jilin Tutoring*	681	—	603	—
	Principal of Beijing YZ Tutoring*	4,940		—
	Former owner of Beijing Away United Technology Co., Ltd.*	2,677		1,081
	Former principal of Dalian Hope School (“Dalian Career Enhancement”) and a senior manager of the Group*	464	—	2	—
	Former owner of Changsha Tutoring Principal*	171		—
	Subsidiary of the minority shareholder of Taishidian Holding	600	500	—	—
	Former shareholder of Changsha K-12 (Current minority shareholder of Changsha K-12)*	10	—	9,767	—
	Subsidiary of former shareholder of Shenyang K-12 (Current minority shareholder of Shenyang K-12)	44	—	2,475	3,575
	Principal of Shanghai Career Enhancement*	3,178	—	—	—
	Principal of Changsha Career Enhancement*	1,702	—	—	—
	Principal of Tianjin Tutoring*	5,783	—	—	—
	Former Owner of Beijing IT Career Enhancement*	833	—	670	—
	CEO of Beijing Century Tutoring*	2,318	—	—	—
	Former owner and currently general manager of Beijing JY Tutoring*	800	—	—	—
	Former owner of Guangzhou DP Tutoring*	8,590	—	125	—
	CEO of Suzhou Career Enhancement*	784	—	—	—
	Former shareholder of Jinan WR Career Enhancement*	650	—	—	—
	Former owner of Chongqing XT Career Enhancement*	3,807	—	408	—
	Former shareholder of Beijing XGX Tutoring*	1,360	—	—	—
	Former shareholder of Genesis Career Enhancement (Current minority shareholder of Shandong Genesis Career Enhancement)	11,324	—	9,074	636
	Former shareholder of Hebei YL Career Enhancement*	1,000	—	700	—
	Former owner of Jinan WR Career Enhancement*	3,900	—	—
	Others	749	—	426	—
		56,365	500	25,331	4,211
	* As of December 31, 2012, Management determines that these companies or persons are no longer related parties due to these former owners do not serve as any position in the Group and do not have any significant influence on the Group’s management or operating policies. Therefore, the balances with aforementioned former owners are reclassified to due from/to third parties as of December 31, 2012, see Note 5 and Note 11.

DISCONTINUED_OPERATIONS_Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2012
Discontinued operations	'
Schedule of assets and liabilities held by Beijing Century College Group	'
		As of December 31,
		2011		2012
		RMB		RMB
	Assets classified as held for sale
	Cash and cash equivalents	68,180		985
	Term deposits	45,205		85,677
	Accounts receivable, net of allowance	1,422		567
	Deferred tax assets	176		—
	Amounts due from related parties	10,156		4,550
	Inventory, net	201		—
	Prepaid expenses and other current assets	16,470		41,380
	Deferred tax assets, non-current	—		—
	Amounts due from related parties, non-current	22,463		22,284
	Property and equipment, net	296,623		298,858
	Intangible assets, net	13,332		11,569
	Land Use Right	111,593		108,838
	Long-term prepayment and receivable	63
	Goodwill	75,235		75,079
	Total assets	661,119		649,787
	Liabilities classified as held for sale
	Short-term borrowings	(58,070	)	(2,000	)
	Accounts payable-trade	(28,540	)	(27,613	)
	Accrued expenses and other current liabilities	(33,203	)	(33,782	)
	Deferred revenue	(60,411	)	(79,833	)
	Income tax payable	(15,505	)	(19,706	)
	Amount due to related parties	(22,200	)	(47,620	)
	Current portion of Long-term borrowings	(16,000	)	(28,500	)
	Long-term borrowings	(46,500	)	(18,000	)
	Deferred tax liabilities, non-current	(9,141	)	(8,432	)
	Non-current portion of consideration payable for acquisitions and others	(31,116	)	(27,409	)
	Total liabilities	(320,686	)	(292,895	)
Beijing Siwa Century Facility Management Co.	'
Discontinued operations	'
Schedule of assets and liabilities held by Beijing Century College Group	'
		As of December 31, 2011
		RMB
	Assets classified as held for sale
	Cash and cash equivalents	139,099
	Other current assets	8,490
	Goodwill	55,724
	Intangible assets, net	59,885
	Property, plant and equipment, net	99,892
	Land use right, net	18,113
	Other non-current assets	3,198
		384,401
	Liabilitiesclassified asheld for sale
	Deferred revenue	(67,787	)
	Income tax payable	(7,745	)
	Accruals and other liabilities	(29,284	)
	Other current liabilities	(3,467	)
	Deferred tax liabilities - non-current	(12,029	)
	Other non-current liabilities	(24,857	)
		(145,169	)
Schedule of revenues, income/loss from discontinued operation and gain/loss on sale of discontinued operations	'
		Years ended December 31
		2010		2011		2012
		RMB		RMB		RMB
	Revenues	126,330		128,870		—
	Impairment loss	—		(8,928	)	—
	Income from discontinued operation	36,310		5,439		—
	Income tax benefit/ (expense)	(532	)	908		—
	Income from discontinued operation, net of income tax	35,778		6,347		—
	Loss on sale of discontinued operation, net of income tax (i)	—		—		(15,908	)
	Income/(loss) from and on sale of discontinued operation, net of income tax	35,778		6,347		(15,908	)
	Note (i) Foreign currency translation adjustment included in the disposal loss is RMB 7,758 for the year ended December 31, 2012.
Xi'an Tutoring	'
Discontinued operations	'
Schedule of revenues, income/loss from discontinued operation and gain/loss on sale of discontinued operations	'
		Years ended December 31
		2010		2011		2012
		RMB		RMB		RMB
	Revenues	25,800		26,756		—
	Impairment loss (note (i))	—		(36,303	)	—
	Income/(loss) from discontinued operation	8,113		(36,876	)	—
	Income tax expense	—		—		—
	Income/(loss) from discontinued operation, net of income tax	8,113		(36,876	)	—
	Loss on sale of discontinued operation, net of income tax	—		—		—
	Income/(loss) from and on sale of discontinued operation, net of income tax	8,113		(36,876	)	—
	Note (i) Foreign currency translation adjustment included in the impairment loss is RMB 1,488 for the year ended December 31, 2011.
Shandong Software Companies	'
Discontinued operations	'
Schedule of revenues, income/loss from discontinued operation and gain/loss on sale of discontinued operations	'
		Years ended December 31
		2010		2011		2012
		RMB		RMB		RMB
	Revenues	15,020		—		—
	Impairment loss (note (i))	—		(39,758	)	—
	Income/(loss) from discontinued operation	6,304		(43,315	)	—
	Income tax benefit/ (expense)	(259	)	533		—
	Income/(loss) from discontinued operation, net of income tax	6,045		(42,782	)	—
	Loss on sale of discontinued operation, net of income tax	—		—		—
	Income/(loss) from and on sale of discontinued operation, net of income tax	6,045		(42,782	)	—
	Note (i) Foreign currency translation adjustment included in the impairment loss is RMB 2,688 for the year ended December 31, 2011.
Guangzhou HP Tutoring	'
Discontinued operations	'
Schedule of revenues, income/loss from discontinued operation and gain/loss on sale of discontinued operations	'
		Years ended December 31
		2010		2011		2012
		RMB		RMB		RMB
	Revenues	8,620		—		—
	Impairment loss (note (i))	—		(29,073	)	—
	Income/(loss) from discontinued operation	3,383		(30,074	)	—
	Income tax benefit	360		316		—
	Income/(loss) from discontinued operation, net of income tax	3,743		(29,758	)	—
	Loss on sale of discontinued operation, net of income tax	—		—		—
	Income/(loss) from and on sale of discontinued operation, net of income tax	3,743		(29,758	)	—
	Note (i) Foreign currency translation adjustment included in the impairment loss is RMB 1,285 for the year ended December 31, 2011.
Tianjin Holding	'
Discontinued operations	'
Schedule of revenues, income/loss from discontinued operation and gain/loss on sale of discontinued operations	'
		Years ended December 31
		2010		2011		2012
		RMB		RMB		RMB
	Revenues	13,146		5,161		—
	Impairment loss (note (i))	—		(13,183	)	—
	Income/(loss) from discontinued operation	1,693		(16,518	)	—
	Income tax benefit/ (expense)	(378	)	6		—
	Income/(loss) from discontinued operation, net of income tax	1,315		(16,512	)	—
	Loss on sale of discontinued operation, net of income tax	—		—		—
	Income/(loss) from and on sale of discontinued operation, net of income tax	1,315		(16,512	)	—
	Note (i) Foreign currency translation adjustment included in the impairment loss is RMB 585 for the year ended December 31, 2011.
Taishidian Holding	'
Discontinued operations	'
Schedule of revenues, income/loss from discontinued operation and gain/loss on sale of discontinued operations	'
		Years ended December 31
		2010		2011		2012
		RMB		RMB		RMB
	Revenues	102,466		115,370		103,382
	Impairment loss	—		—		—
	Income/(loss) from discontinued operation	(10,792	)	1,427		12,395
	Income tax benefit/ (expense)	216		(3,390	)	(3,669	)
	Income/(loss) from discontinued operation, net of income tax	(10,576	)	(1,963	)	8,726

ASSETS_HELD_AND_USED_Tables

ASSETS HELD AND USED (Tables)	12 Months Ended
	Dec. 31, 2012
ASSETS HELD AND USED	'
Schedule of assets held and used	'
		2011	2012
		RMB	RMB
	Cash and cash equivalents	81,607	10,095
	Prepaid expenses and other current assets	5,757	56
	Deferred tax assets	—	2,086
	Other non-current assets	627	—
	Property and equipment, net	123,500	214,436
	Intangible assets, net	40,580	24,652
	Land Use Right	130,031	126,697
	Goodwill	84,406	50,284
	Total assets	466,508	428,306
	Accounts payable-trade	—	6,473
	Accrued expenses and other current liabilities	86,966	27,274
	Deferred revenue	19,020	12,104
	Income tax payable	2,377	6,965
	Deferred tax liabilities, non-current	41,141	35,341
	Total liabilities	149,504	88,157
Schedule of revenue held and used	'
		Years ended December 31
		2010	2011		2012
		RMB	RMB		RMB
	Revenues	65,096	75,502		82,283
	Impairment loss	—	(25,336	)	(50,050	)
	Income/(loss) before income taxes	5,146	(21,735	)	(55,846	)
	Income tax benefit/ (expense)	645	(1,602	)	6,140
	Net income/(loss)	5,791	(23,337	)	(49,706	)

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2012
FAIR VALUE MEASUREMENTS	'
Schedule of information about inputs into the fair value measurements of the assets and liabilities that the Group makes on a recurring basis	'
			Fair Value Measurements at Reporting Date Using
		Carrying Value	Quoted Prices	Significant	Significant
			in Active	Other	Unobservable
			Markets	Observable	Inputs
			for Identical	Inputs (Level 2)	(Level 3)
			Assets (Level 1)
	As of December 31, 2011
	Assets:
	IRCF	—	—	—	—
	As of December 31, 2012
	Assets:
	IRCF	181	—	—	181
Schedule of information about inputs into the fair value measurements of the assets and liabilities that the Group makes on a nonrecurring basis	'
			Fair Value Measurements at Reporting Date Using
		Carrying Value	Quoted Prices	Significant	Significant
			in Active	Other	Unobservable
			Markets	Observable	Inputs
			for Identical	Inputs (Level 2)	(Level 3)
			Assets (Level 1)
	As of December 31, 2011
	Property and equipment	—	—	—	—
	Other non-current assets	—	—	—	—
	Intangible assets	—	—	—	—
	Goodwill	—	—	—	—
	As of December 31, 2012
	Property and equipment & Other non-current assets	1,672	—	—	1,672
	Intangible assets	174,944	—	—	174,944
	Goodwill	749,755	—	—	749,755
Schedule of quantitative information about Level 3 fair value measurements	'
	RMB’000	FV as at	Valuation technique(s)	Unobservable inputs	Range
		9/30/12
	Property and equipment & Other non-current assets			Projection years	16~24
		1,672	Discounted cash flow	Discount rate	17%
				Terminal growth rate	3%
	Intangible assets			Royalty rate	1%~8%
		174,944	Relief-from-royalty method	Discount rate	17%~22%
				Terminal growth rate	3%

CONCENTRATIONS_Tables

CONCENTRATIONS (Tables)	12 Months Ended
	Dec. 31, 2012
CONCENTRATIONS	'
Summary of debtors who accounted for 10% or more of the Group's consolidated accounts receivable, other receivables amounts due from related parties, and other non-current assets	'
		As of December 31,
	Debtors	2011			2012
		RMB	%		RMB	%
	Other receivables
	Company A	44,061	8	%	75,100	23	%
	Company B	65,609	12	%
	Other non-current assets
	Company C	134,000	42	%	109,993	46	%
	Company D	55,936	17	%	30,900	13	%
	Company E	57,600	18	%
	Company F				65,609	27	%
	Company G				22,842	10	%

ADDITIONAL_INFORMATION_CONDENS1

ADDITIONAL INFORMATION - CONDENSED FINANCIAL STATEMENTS (Tables) (Parent Company)	12 Months Ended
	Dec. 31, 2012
Parent Company	'
ADDITIONAL INFORMATION - CONDENSED FINANCIAL STATEMENTS	'
Schedule of information of consolidating balance sheets	'
	(All amounts in thousands, except for share and per share data)
		As of December 31,
		2011		2012		2012
		RMB		RMB		US$
						Note 3(a)
	ASSETS
	Current assets:
	Cash and cash equivalents	6,641		15,644		2,511
	Amounts due from related parties	638,333		708,113		113,660
	Prepaid expenses and other current assets	3,790		3,148		505
	Total current assets	648,764		726,905		116,676
	Non-current assets:
	Intangible assets, net	547		443		71
	Investment in subsidiaries	2,151,159		556,707		89,358
	Total non-current assets	2,151,706		557,150		89,429
	Total assets	2,800,470		1,284,055		206,105
	LIABILITIES
	Current liabilities:
	Convertible loan	—		121,156		19,447
	Deferred revenue	5,417		3,896		625
	Accounts payable	557		—		—
	Amounts due from related parties	7,532		6,439		1,034
	Accrued and other liabilities	58,444		56,854		9,125
	Total current liabilities	71,950		188,345		30,231
	Total non-current liabilities	16,938		—		—
	Total liabilities	88,888		188,345		30,231
	SHAREHOLDERS’ EQUITY
	Ordinary shares
	(US$ 0.0001 par value; 1,200,000,000 and 1,200,000,000 shares authorized, 144,481,064 and 145,975,484 shares issued and outstanding as of December 31, 2011 and 2012, respectively)	102		103		17
	Additional paid-in capital	2,498,162		2,500,273		401,321
	Warrants	1,219		—		—
	Retained earnings	233,616		(1,387,550	)	(222,717	)
	Accumulated other comprehensive income	(21,517	)	(17,116	)	(2,747	)
	Total shareholders’ equity	2,711,582		1,095,710		175,874
	Total liabilities and shareholders’ equity	2,800,470		1,284,055		206,105
Schedule of information of consolidating statement of operations	'
	(All amounts in thousands, except for share and per share data)
		Years ended December 31,
		2010		2011		2012		2012
		RMB		RMB		RMB		US$
								Note 3(a)
	NET REVENUES
	- Educational program and services	2,001		1,008		—		—
	- Software products	—		192		190		30
	Total net revenues	2,001		1,200		190		30
	Cost of revenues
	- Educational program and services	(11,878	)	(16,822	)	—		—
	- Software products	—		—		(951	)	(153	)
	Total cost of revenues	(11,878	)	(16,822	)	(951	)	(153	)
	GROSS PROFIT:	(9,877	)	(15,622	)	(761	)	(123	)
	Operating expenses:
	Selling and marketing	(6,832	)	(7,286	)	(6,941	)	(1,114	)
	General and administrative	(35,752	)	(38,335	)	(110,893	)	(17,800	)
	Research and development	(981	)	(842	)	(872	)	(140	)
	Total operating expenses	(43,565	)	(46,463	)	(118,706	)	(19,054	)
	OPERATING LOSS	(53,442	)	(62,085	)	(119,467	)	(19,177	)
	Share of income from subsidiaries	268,960		83,356		(1,498,091	)	(240,460	)
	OTHER INCOME (EXPENSE)
	Interest expenses, net	514		(976	)	(2,496	)	(401	)
	Foreign exchange losses, net	—		—		(136	)	(22	)
	Other income/(expenses)	—		896		(976	)	(156	)
	Income tax			(6	)	—		—
	NET INCOME	216,032		21,185		(1,621,166	)	(260,216	)
Schedule of information of consolidating statement of cash flows	'
	(All amounts in thousands, except for share and per share data)
		Years ended December 31,
		2010		2011		2012		2012
		RMB		RMB		RMB		US$
								Note 3(a)
	Cash flows from operating activities	(257,026	)	(180,407	)	(112,041	)	(17,984	)
	Cash flows from investing activities	—		—		—		—
	Cash flows from financing activities	—		—		121,157		19,447
	Proceeds from issuance of ordinary shares, net of expenses	447,628		—		—		—
	Proceeds from issuance of exercise of options	—		2,684		1		—
	Effects of exchange rate changes on cash and cash equivalents	(105	)	(10,012	)	(114	)	(18	)
	Net change in cash and cash equivalents	190,497		(187,735	)	9,003		1,445
	Cash and cash equivalents at beginning of year	3,879		194,376		6,641		1,066
	Cash and cash equivalents at end of year	194,376		6,641		15,644		2,511
	Supplemental disclosure of cash flow information
	Supplemental disclosure of non-cash investing and financing activities
	Conversion of Series A convertible redeemable preferred shares into ordinary shares	14,283		—		—		—
	Conversion of Series B convertible redeemable preferred shares into ordinary shares	96,667		—		—		—
	Conversion of Series C convertible redeemable preferred shares into ordinary shares	579,490		—		—		—
	Conversion of Series D convertible redeemable preferred shares into ordinary shares	792,502		—		—		—
	Issuance of share options upon exercise of warrants (Note 15)	2,737		—		—		—
	Issuance of share options upon warrants	—		1,219		—		—

ORGANIZATION_AND_PRINCIPAL_ACT2

ORGANIZATION AND PRINCIPAL ACTIVITIES (Details) (USD $)

0 Months Ended

1 Months Ended

12 Months Ended

24 Months Ended

0 Months Ended

0 Months Ended

0 Months Ended

In Thousands, except Share data, unless otherwise specified

Dec. 30, 2011

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2009

Dec. 19, 2012

Jan. 02, 2012

Dec. 30, 2011

Dec. 30, 2011

Aug. 05, 2010

Aug. 31, 2010

Aug. 05, 2010

Aug. 05, 2010

Aug. 05, 2010

item

item

item

item

item

item

21st School

21st School

Beijing Siwa Century Facility Management Co.

Warrant

Class A ordinary shares

Class A ordinary shares

Series B convertible redeemable preferred shares

American Depository Shares

Warrant

ORGANIZATION AND PRINCIPAL ACTIVITIES

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of acquisitions

'

'

'

'

8

24

'

'

'

'

'

'

'

'

'

Number of acquisitions of operating rights

'

'

'

'

'

1

'

'

'

'

'

'

'

'

'

Number of shares issued

'

'

'

'

'

'

'

'

'

'

590,193

'

'

'

10,677,207

Issue price of American depositary shares (in dollars per share)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$10

Equivalent number of shares for each American depositary share

'

'

'

'

'

'

'

'

'

'

'

2

2

'

'

Number of warrants exercised (in shares)

'

'

'

'

'

'

'

'

'

'

'

'

'

196,731

'

Exercise price (in dollars per share)

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.75

'

Share exchange ratio

'

'

'

'

'

'

'

'

'

'

0.33

'

'

'

'

Fair value of the exercised warrants

'

'

'

'

'

'

'

'

'

'

$362

'

'

'

'

Number of entities disposed off

'

5

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of businesses disposed off

'

4

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of entities to be sold as per the agreement

2

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of acquisitions accounted for as business combinations

'

'

1

7

'

23

'

'

'

'

'

'

'

'

'

Ownership percentage held in discontinued operations

'

'

'

'

'

'

'

'

'

100.00%

'

'

'

'

'

Additional term for which control and legal title on 21st School is maintained

'

'

'

'

'

'

'

'15 years

'15 years

'

'

'

'

'

'

Taishidian Holding, holding percentage of equity interest of Applied Technology College of Soochow University

'

'

'

'

'

'

70.00%

'

'

'

'

'

'

'

'

ORGANIZATION_AND_PRINCIPAL_ACT3

ORGANIZATION AND PRINCIPAL ACTIVITIES (Details 2)

1 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

In Thousands, unless otherwise specified

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2009

Jan. 02, 2012

Dec. 30, 2011

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

USD ($)

CNY

USD ($)

CNY

CNY

CNY

CNY

21st School

21st School

VIEs

Caymand Islands

Hong Kong

Non-VIEs

Non-VIEs

VIEs

VIEs

VIEs

VIEs

Group

Group

item

item

item

USD ($)

USD ($)

PRC

PRC

CNY

CNY

CNY

PRC

USD ($)

PRC

USD ($)

CNY

CNY

CNY

VIE arrangements

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of equity interest in the schools

'

'

'

'

'

'

'

'

'

100.00%

'

'

'

'

'

'

'

'

'

'

Total assets

'

4,720,627

$510,483

3,180,358

4,720,627

'

'

'

'

'

'

'

'

'

2,822,537

4,389,589

'

'

'

'

Total Liabilities

'

1,954,164

288,343

1,796,403

1,954,164

'

'

'

'

'

'

'

'

'

1,324,957

1,487,257

'

'

'

'

Net Revenue

'

'

215,689

1,343,763

1,572,371

1,114,655

'

'

'

'

'

'

'

'

1,290,290

1,077,263

854,488

'

'

'

Net income (loss)

'

'

-268,616

-1,673,515

16,219

211,699

'

'

'

'

'

'

'

'

-852,927

-102,892

-14,311

'

'

'

Cash and cash equivalents

$64,606

402,502

$30,211

188,216

402,502

708,783

361,691

'

'

'

$2,511

$37

$470

17,812

'

'

'

151,434

$3,018

169,246

Number of entities disposed off

5

5

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Retained term to operate 21st School

'

'

'

'

'

'

'

'15 years

'15 years

'

'

'

'

'

'

'

'

'

'

'

Number of VIEs with which the company has entered into contractual agreements

'

'

4

4

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

GOING_CONCERN_Details

GOING CONCERN (Details)	12 Months Ended						12 Months Ended				12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2011	Dec. 31, 2009	Dec. 31, 2012	Mar. 31, 2013	1-May-14	1-May-14	Dec. 31, 2012
	USD ($)	CNY	CNY	CNY	USD ($)	CNY	Minimum	Maximum	CEIHL	CEIHL	Ambow Online
	item							USD ($)	Plan	Plan	Ambow Beijing campus
									USD ($)	CNY	CNY
Going concern	'	'	'	'	'	'	'	'	'	'	'
Net loss	($260,214)	-1,621,166	21,185	216,032	'	'	'	'	'	'	'
Non-cash impairment charge	137,509	856,696	25,336	'	'	'	'	'	'	'	'
Unrestricted cash and cash equivalents	30,211	188,216	402,502	708,783	64,606	361,691	'	'	'	'	'
Period throughout which the Group will continue to operate the business	'12 months	'12 months	'	'	'	'	'	'	'	'	'
Amount by which consolidated current liabilities exceeded consolidated current assets	'	400,628	'	'	'	'	'	'	'	'	'
Lease commitment and capital commitment within one year	'	176,420	'	'	'	'	'	'	'	'	'
Period for negative publicity to be impose formidable challenges	'2 years	'2 years	'	'	'	'	'	'	'	'	'
Number of former employees made allegations of financial impropriety with prior year acquisitions of training schools	2	2	'	'	'	'	'	'	'	'	'
Share price (in dollars per share)	'	'	'	'	'	'	'	$1	'	'	'
Period throughout which the Group will continue to conserving and generating cash	'12 months	'12 months	'	'	'	'	'	'	'	'	'
Amount of loans and funds provided for restructuring agreement	'	'	'	'	'	'	'	'	48,000	299,045	'
Lease term	'	'	'	'	'	'	'	'	'	'	'23 years
Carrying amount of lease	'	'	'	'	'	'	'	'	'	'	151,567
Period for financial support commitment which entity will retain after the date of issuance of the financial statements	'	'	'	'	'	'	'12 months	'	'	'	'
Period of incorporation as of the day of issuance of the financial statement	'18 months	'18 months	'	'	'	'	'	'	'	'	'
Period of meeting of anticipated cash needs	'	'	'	'	'	'	'12 months	'	'	'	'

SIGNIFICANT_ACCOUNTING_POLICIE3

SIGNIFICANT ACCOUNTING POLICIES (Details)	1 Months Ended		12 Months Ended
	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2012
	item		Minimum	Maximum
Basis of presentation	'	'	'	'
Exchange rate	'	6.2301	'	'
Number of businesses disposed of and classified as discontinued operations	4	'	'	'
Revenue recognition	'	'	'	'
Original maturity period of term deposits	'	'	'3 months	'12 months

SIGNIFICANT_ACCOUNTING_POLICIE4

SIGNIFICANT ACCOUNTING POLICIES (Details 2)	12 Months Ended
	Dec. 31, 2012
Buildings | Minimum	'
Property and equipment	'
Estimated useful lives	'20 years
Buildings | Maximum	'
Property and equipment	'
Estimated useful lives	'40 years
Motor vehicles	'
Property and equipment	'
Estimated useful lives	'5 years
Office and computer equipment | Minimum	'
Property and equipment	'
Estimated useful lives	'3 years
Office and computer equipment | Maximum	'
Property and equipment	'
Estimated useful lives	'5 years

SIGNIFICANT_ACCOUNTING_POLICIE5

SIGNIFICANT ACCOUNTING POLICIES (Details 3)	12 Months Ended
	Dec. 31, 2012
	item
Segments	'
Number of operating segments	4
Software | Minimum	'
INTANGIBLE ASSETS, NET	'
Original estimated useful lives	'3 years
Software | Maximum	'
INTANGIBLE ASSETS, NET	'
Original estimated useful lives	'5 years
Student populations | Minimum	'
INTANGIBLE ASSETS, NET	'
Original estimated useful lives	'2 years 9 months 18 days
Student populations | Maximum	'
INTANGIBLE ASSETS, NET	'
Original estimated useful lives	'15 years
Customer relationships | Minimum	'
INTANGIBLE ASSETS, NET	'
Original estimated useful lives	'1 year 9 months 18 days
Customer relationships | Maximum	'
INTANGIBLE ASSETS, NET	'
Original estimated useful lives	'5 years 8 months 12 days
Cooperative agreements | Minimum	'
INTANGIBLE ASSETS, NET	'
Original estimated useful lives	'1 year 3 months 18 days
Cooperative agreements | Maximum	'
INTANGIBLE ASSETS, NET	'
Original estimated useful lives	'10 years
Favorable leases | Minimum	'
INTANGIBLE ASSETS, NET	'
Original estimated useful lives	'9 months 18 days
Favorable leases | Maximum	'
INTANGIBLE ASSETS, NET	'
Original estimated useful lives	'20 years
Non compete agreement | Minimum	'
INTANGIBLE ASSETS, NET	'
Original estimated useful lives	'3 years
Non compete agreement | Maximum	'
INTANGIBLE ASSETS, NET	'
Original estimated useful lives	'4 years 6 months

SIGNIFICANT_ACCOUNTING_POLICIE6

SIGNIFICANT ACCOUNTING POLICIES (Details 4) (CNY)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011
Goodwill	'	'
Impairment charge	478,710	25,336

SIGNIFICANT_ACCOUNTING_POLICIE7

SIGNIFICANT ACCOUNTING POLICIES (Details 5)

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

In Thousands, unless otherwise specified

USD ($)

CNY

CNY

Ambow Online

Ambow Yuhua

Shandong Software Companies

Suzhou Career Enhancement

Minimum

Maximum

Career Enhancement

Career Enhancement

K-12 Schools

K-12 Schools

Tutoring

Tutoring

PRC

PRC

PRC

PRC

CNY

CNY

CNY

CNY

CNY

CNY

Revenue recognition

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Period of recognizing revenue from online programs

'

'

'

'

'

'

'

'1 month

'3 months

'

'

'

'

'

'

Deferred revenue balances

$80,610

502,207

395,778

'

'

'

'

'

'

49,376

39,014

48,220

69,888

404,611

286,876

VAT (as a percent)

'

'

'

17.00%

17.00%

17.00%

17.00%

'

'

'

'

'

'

'

'

Percentage of net revenues over and above which VAT paid is entitled for refund on fulfillment of certain criteria

'

'

'

3.00%

3.00%

3.00%

3.00%

'

'

'

'

'

'

'

'

SIGNIFICANT_ACCOUNTING_POLICIE8

SIGNIFICANT ACCOUNTING POLICIES (Details 6) (CNY)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
INTANGIBLE ASSETS, NET	'	'	'
Amortization of capitalized costs	34,274	49,043	34,654
Advertising costs	'	'	'
Advertising expenses of continuing operations	284,483	138,825	70,521
Internal use software development cost	'	'	'
INTANGIBLE ASSETS, NET	'	'	'
Costs capitalized	13,369	9,973	25,536
Amortization of capitalized costs	12,645	10,007	4,409
Internal use software development cost | Minimum	'	'	'
INTANGIBLE ASSETS, NET	'	'	'
Estimated useful life of costs capitalized	'4 years	'4 years	'4 years
Internal use software development cost | Maximum	'	'	'
INTANGIBLE ASSETS, NET	'	'	'
Estimated useful life of costs capitalized	'5 years	'5 years	'5 years

SIGNIFICANT_ACCOUNTING_POLICIE9

SIGNIFICANT ACCOUNTING POLICIES (Details 7)	12 Months Ended
	Dec. 31, 2012
	item
Long-lived assets to be disposed of	'
Number of criteria's to be met for classification as held for sale	6
Period of completion of sale of assets held for sale to classify as a complete sale	'1 year
Minimum	'
Share-based compensation	'
Requisite service period for recording stock-based compensation expense	'1 year
Maximum	'
Share-based compensation	'
Requisite service period for recording stock-based compensation expense	'4 years

ACCOUNTS_RECEIVABLE_NET_Detail

ACCOUNTS RECEIVABLE, NET (Details)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012
	CNY	CNY	USD ($)
ACCOUNTS RECEIVABLE, NET	'	'	'
Accounts receivable	102,490	121,464	'
Less: Allowance for doubtful accounts	-34,584	-14,639	'
Accounts receivable, net	67,906	106,825	10,900
Less: allowance for doubtful accounts	'	'	'
Balance at beginning of year	-14,639	-458	'
Addition	-24,796	-14,181	'
Written off	4,851	'	'
Balance at end of year	-34,584	-14,639	'

PREPAID_AND_OTHER_CURRENT_ASSE2

PREPAID AND OTHER CURRENT ASSETS, NET (Details)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011
	CNY	USD ($)	CNY
PREPAID AND OTHER CURRENT ASSETS, NET	'	'	'
Deposits for acquisition	21,998	'	76,707
Current portion of prepaid advertising expense	12,755	'	72,080
Prepayment for new training center project	'	'	65,609
Receivables arising from the termination of arrangements	12,037	'	54,000
Amount due from Xihua Group	75,100	'	44,061
Value added tax refundable	34,879	'	45,800
Rental deposits	28,456	'	24,265
Receivables resulting from disposals	14,000	'	35,000
Receivable from Zhenjiang operating rights	35,000	'	35,000
Prepaid rental fees	30,566	'	28,433
Prepayment for cooperative rights to cooperating universities	177	'	2,596
Staff advances	8,940	'	8,891
Prepaid professional services fees	1,902	'	8,475
Due from owners	4,299	'	'
Others	59,182	'	56,534
Total before allowance for doubtful accounts	339,291	'	557,451
Less: allowance for doubtful accounts	-7,700	'	'
Total	331,591	53,224	557,451
Allowance for doubtful accounts:	'	'	'
Addition	-255,643	'	'
Written off	247,943	'	'
Balance at end of year	-7,700	'	'
Arising from Subsequent Receivable Transfer Agreements	'	'	'
Deposits for acquisition	33,800	'	'
Receivables arising from the termination of arrangements	16,000	'	'
Amount due from Xihua Group	76,880	'	'
Other deemed not recoverable	'	'	'
Deposits for acquisition	23,701	'	'
Amount due from Xihua Group	46,829	'	'
Due from former owners	27,056	'	'
Others	23,677	'	'
Total	247,943	'	'
Consideration receivable from transfer of certain receivable Suzhou Qingrun Guarantee Company Ltd	35,000	'	'
Payable to Zhenjiang Foreign Language School	36,770	'	34,603

PREPAID_AND_OTHER_CURRENT_ASSE3

PREPAID AND OTHER CURRENT ASSETS, NET (Details 2)	12 Months Ended						1 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2012	Mar. 31, 2013	Mar. 31, 2013	Mar. 31, 2013	Mar. 31, 2013
	CNY	CNY	Prepaid and other current assets	Other non-current assets	Ambow	Ambow	Ambow	Ambow
			CNY	CNY	Subsequent Event	Subsequent Event	Subsequent Event	Subsequent Event
					USD ($)	CNY	Prepaid and other current assets	Other non-current assets
							CNY	CNY
Prepaid and other current assets	'	'	'	'	'	'	'	'
Amount of interest associated with prepaid and other current assets disposed	164,680,000	'	'	3,500,000	'	161,180,000	'	3,500,000
Receivables arising from the uncollectable deposits for terminated contracts and worse financial position of debtors	'	'	'	'	'	'	126,680,000	3,000,000
Amount transferred	'	'	'	'	'	'	'	'
Deposits for acquisition	'	'	40,000,000	'	'	'	'	'
Receivables arising from the termination of arrangements	'	'	19,000,000	'	'	'	'	'
Amount due from Xihua Group	102,180,000	'	102,180,000	'	'	'	'	'
Total	164,680,000	'	'	3,500,000	'	161,180,000	'	3,500,000
Consideration allocated	'	'	'	'	'	'	'	'
Deposits for acquisition	'	'	6,200,000	'	'	'	'	'
Receivables arising from the termination of arrangements	'	'	3,000,000	'	'	'	'	'
Amount due from Xihua Group	25,300,000	'	25,300,000	'	'	'	'	'
Total	35,000,000	'	'	500,000	164,680,000	'	'	'
Payable balance recorded by a subsidiary prior to be acquired by the Group	49,800,000	49,800,000	'	'	'	'	'	'
Amount due from Xihua Group	75,100,000	44,061,000	'	'	'	'	'	'
Amount due from Xihua Group	102,180,000	'	102,180,000	'	'	'	'	'
Amount due from Xihua Group	25,300,000	'	25,300,000	'	'	'	'	'
provision for the indemnity	0	'	'	'	'	'	'	'
Amount due from Xihua Group	46,829,000	'	'	'	'	'	'	'
Amount reclassified to other non-current assets	65,609,000	'	'	'	'	'	'	'
Payable to Foreign Language School	36,770,000	34,603,000	'	'	'	'	'	'
Provision related to operating rights	0	0	'	'	'	'	'	'

PROPERTY_AND_EQUIPMENT_NET_Det

PROPERTY AND EQUIPMENT, NET (Details)

12 Months Ended

12 Months Ended

In Thousands, unless otherwise specified

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Mar. 01, 2012

Dec. 30, 2010

CNY

CNY

CNY

USD ($)

Buildings

Buildings

Capital lease of property

Capital lease of property

Motor vehicles

Motor vehicles

Office and computer equipment

Office and computer equipment

Leasehold improvements

Leasehold improvements

Construction in progress

Construction in progress

Ambow Beijing campus and Shenyang K-12

Ambow Beijing campus and Shenyang K-12

Ambow Beijing campus and Shenyang K-12

Ambow Beijing campus and Shenyang K-12

Ambow Beijing campus and Shenyang K-12

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

PROPERTY AND EQUIPMENT, NET

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Property and equipment, gross

714,184

618,596

'

'

303,804

220,767

52,133

12,000

10,527

15,370

149,064

141,126

198,656

229,333

'

'

'

'

'

'

'

Less: accumulated depreciation

-187,513

-131,102

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-2,554

-750

'

'

'

Total

527,457

492,393

'

84,663

'

'

'

'

'

'

'

'

'

'

786

4,899

'

'

'

'

'

Impairment loss on property and equipment

130,545

0

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Depreciation expenses of continuing operations

76,811

43,763

29,313

'

'

'

'

'

'

'

'

'

'

'

'

'

1,804

600

0

'

'

Capital leases of property included in Buildings

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

40,133

12,000

Future lease payment as of December 31, 2012

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Net carrying value of certain buildings for which the Group is in the process of applying for building ownership certificates

56,890

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

LAND_USE_RIGHTS_NET_Details

LAND USE RIGHTS, NET (Details) (CNY)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
LAND USE RIGHTS, NET	'	'	'
Less: accumulated amortization	-136,907	-105,966	'
Amortization expenses	34,274	49,043	34,654
Estimated future amortization expenses of continuing operations	'	'	'
2013	28,537	'	'
2014	20,115	'	'
2015	11,757	'	'
2016	9,276	'	'
2017	4,916	'	'
Land use rights	'	'	'
LAND USE RIGHTS, NET	'	'	'
Land use rights	141,418	141,418	'
Less: accumulated amortization	-12,652	-9,274	'
Intangible assets, net	128,766	132,144	'
Amortization expenses	3,378	3,278	4,010
Estimated future amortization expenses of continuing operations	'	'	'
2013	3,378	'	'
2014	3,378	'	'
2015	3,378	'	'
2016	3,378	'	'
2017	3,378	'	'

INTANGIBLE_ASSETS_NET_Details

INTANGIBLE ASSETS, NET (Details) (CNY)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
INTANGIBLE ASSETS, NET	'	'	'
Trade name, Gross and Net Carrying Amount	174,944	363,559	'
Finite-lived intangible assets	'	'	'
Accumulated amortization	-136,907	-105,966	'
Intangible assets	'	'	'
Gross Carrying Amount	429,665	604,681	'
Less: accumulated amortization	-136,907	-105,966	'
Net Carrying Amount	292,758	498,715	'
Impairment loss	198,784	0	0
Amortization expenses for intangible assets of continuing operations	34,274	49,043	34,654
Amortization expenses for intangible assets of continuing operations included in cost of sales	14,265	16,560	16,900
Estimated amortization expenses for each of the future annual periods	'	'	'
2013	28,537	'	'
2014	20,115	'	'
2015	11,757	'	'
2016	9,276	'	'
2017	4,916	'	'
Cumulatively thereafter	43,213	'	'
Capitalized internal use software development costs of continuing operations	'	'	'
Amortization expenses for intangible assets of continuing operations	34,274	49,043	34,654
Student populations	'	'	'
Finite-lived intangible assets	'	'	'
Gross carrying amount	82,440	74,740	'
Accumulated amortization	-62,295	-47,933	'
Intangible assets, net	20,145	26,807	'
Intangible assets	'	'	'
Less: accumulated amortization	-62,295	-47,933	'
Capitalized internal use software development costs of continuing operations	'	'	'
Costs capitalized	82,440	74,740	'
Student populations | Minimum	'	'	'
Capitalized internal use software development costs of continuing operations	'	'	'
Estimated useful life of costs capitalized	'2 years 9 months 18 days	'	'
Student populations | Maximum	'	'	'
Capitalized internal use software development costs of continuing operations	'	'	'
Estimated useful life of costs capitalized	'15 years	'	'
Software	'	'	'
Finite-lived intangible assets	'	'	'
Gross carrying amount	93,203	87,304	'
Accumulated amortization	-60,181	-49,043	'
Intangible assets, net	33,022	38,261	'
Intangible assets	'	'	'
Less: accumulated amortization	-60,181	-49,043	'
Impairment loss	2,781	'	'
Capitalized internal use software development costs of continuing operations	'	'	'
Costs capitalized	93,203	87,304	'
Software | Minimum	'	'	'
Capitalized internal use software development costs of continuing operations	'	'	'
Estimated useful life of costs capitalized	'3 years	'	'
Software | Maximum	'	'	'
Capitalized internal use software development costs of continuing operations	'	'	'
Estimated useful life of costs capitalized	'5 years	'	'
Customer relationships	'	'	'
Finite-lived intangible assets	'	'	'
Gross carrying amount	7,390	7,390	'
Accumulated amortization	-2,235	-1,090	'
Intangible assets, net	5,155	6,300	'
Intangible assets	'	'	'
Less: accumulated amortization	-2,235	-1,090	'
Capitalized internal use software development costs of continuing operations	'	'	'
Costs capitalized	7,390	7,390	'
Customer relationships | Minimum	'	'	'
Capitalized internal use software development costs of continuing operations	'	'	'
Estimated useful life of costs capitalized	'1 year 9 months 18 days	'	'
Customer relationships | Maximum	'	'	'
Capitalized internal use software development costs of continuing operations	'	'	'
Estimated useful life of costs capitalized	'5 years 8 months 12 days	'	'
Cooperative agreements	'	'	'
Finite-lived intangible assets	'	'	'
Gross carrying amount	5,263	5,263	'
Accumulated amortization	-1,346	-670	'
Intangible assets, net	3,917	4,593	'
Intangible assets	'	'	'
Less: accumulated amortization	-1,346	-670	'
Capitalized internal use software development costs of continuing operations	'	'	'
Costs capitalized	5,263	5,263	'
Cooperative agreements | Minimum	'	'	'
Capitalized internal use software development costs of continuing operations	'	'	'
Estimated useful life of costs capitalized	'1 year 3 months 18 days	'	'
Cooperative agreements | Maximum	'	'	'
Capitalized internal use software development costs of continuing operations	'	'	'
Estimated useful life of costs capitalized	'10 years	'	'
Favorable leases	'	'	'
Finite-lived intangible assets	'	'	'
Gross carrying amount	63,237	63,237	'
Accumulated amortization	-10,652	-7,135	'
Intangible assets, net	52,585	56,102	'
Intangible assets	'	'	'
Less: accumulated amortization	-10,652	-7,135	'
Capitalized internal use software development costs of continuing operations	'	'	'
Costs capitalized	63,237	63,237	'
Favorable leases | Minimum	'	'	'
Capitalized internal use software development costs of continuing operations	'	'	'
Estimated useful life of costs capitalized	'9 months 18 days	'	'
Favorable leases | Maximum	'	'	'
Capitalized internal use software development costs of continuing operations	'	'	'
Estimated useful life of costs capitalized	'20 years	'	'
Non-compete agreement	'	'	'
Finite-lived intangible assets	'	'	'
Gross carrying amount	3,188	3,188	'
Accumulated amortization	-198	-95	'
Intangible assets, net	2,990	3,093	'
Intangible assets	'	'	'
Less: accumulated amortization	-198	-95	'
Capitalized internal use software development costs of continuing operations	'	'	'
Costs capitalized	3,188	3,188	'
Non-compete agreement | Minimum	'	'	'
Capitalized internal use software development costs of continuing operations	'	'	'
Estimated useful life of costs capitalized	'3 years	'	'
Non-compete agreement | Maximum	'	'	'
Capitalized internal use software development costs of continuing operations	'	'	'
Estimated useful life of costs capitalized	'4 years 6 months	'	'
Internal use software development cost	'	'	'
Finite-lived intangible assets	'	'	'
Gross carrying amount	13,369	9,973	25,536
Intangible assets	'	'	'
Amortization expenses for intangible assets of continuing operations	12,645	10,007	4,409
Capitalized internal use software development costs of continuing operations	'	'	'
Costs capitalized	13,369	9,973	25,536
Amortization expenses for intangible assets of continuing operations	12,645	10,007	4,409
Internal use software development cost | Minimum	'	'	'
Capitalized internal use software development costs of continuing operations	'	'	'
Estimated useful life of costs capitalized	'4 years	'4 years	'4 years
Internal use software development cost | Maximum	'	'	'
Capitalized internal use software development costs of continuing operations	'	'	'
Estimated useful life of costs capitalized	'5 years	'5 years	'5 years
Trade names	'	'	'
Intangible assets	'	'	'
Impairment loss	188,835	'	'

GOODWILL_Details

GOODWILL (Details)

12 Months Ended

12 Months Ended

In Thousands, unless otherwise specified

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

CNY

CNY

USD ($)

Minimum

Maximum

21st School

21st School

Better Schools

Better Schools

Better Schools

Better Schools

Better Schools

Better Schools

Better Jobs

Better Jobs

CNY

CNY

CNY

CNY

Tutoring

Tutoring

K-12 Schools

K-12 Schools

Career Enhancement

Career Enhancement

CNY

CNY

CNY

CNY

CNY

CNY

Changes in the carrying amount of goodwill by segment

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Balance at the beginning of the period

1,084,151

769,862

$108,293

'

'

84,406

'

675,076

621,031

454,900

370,489

220,176

250,542

409,075

148,831

Goodwill acquired during the year

70,580

367,229

'

'

'

'

'

70,580

100,266

70,580

100,266

'

'

'

266,963

Goodwill impairment on assets held for use

-478,710

-25,336

'

'

'

-34,122

25,336

-133,466

-25,336

-99,343

'

-34,123

-25,336

-345,244

'

Foreign currency translation adjustments

-1,345

-27,604

'

'

'

'

'

-993

-20,885

-754

-15,855

-239

-5,030

-352

-6,719

Balance at the end of the period

674,676

1,084,151

$108,293

'

'

50,284

84,406

611,197

675,076

425,383

454,900

185,814

220,176

63,479

409,075

Discount rate (as a percent)

'

'

'

16.00%

17.00%

'

'

'

'

'

'

'

'

'

'

Terminal growth rate (as a percent)

3.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

OTHER_NONCURRENT_ASSETS_NET_De

OTHER NON-CURRENT ASSETS, NET (Details)	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified	USD ($)	CNY	CNY
OTHER NON-CURRENT ASSETS, NET	'	'	'
Prepaid long-term lease	'	111,087	191,600
Deposit for training centers under construction	'	30,366	65,001
Prepaid leasehold improvement maintenance fee	'	23,376	'
Non-current portion of prepaid advertising fees	'	'	46,446
Non-current portion of receivables arising from the cancellation of an agreement	'	500	7,500
Prepayment for new training centre project	'	65,609	'
Others	'	7,769	9,064
Other non-current assets, net	$38,315	238,707	319,611

OTHER_NONCURRENT_ASSETS_NET_De1

OTHER NON-CURRENT ASSETS, NET (Details 2) (CNY)

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Mar. 23, 2012

Dec. 31, 2012

Dec. 31, 2011

In Thousands, unless otherwise specified

Career Enhancement

Career Enhancement

Career Enhancement

Career Enhancement

Career Enhancement

Career Enhancement

Career Enhancement

Training Centers

Training Centers

Training Centers

Beijing

Beijing

Guangzhou

Guangzhou

item

item

Other non-current assets, net

'

'

'

'

'

'

'

'

'

'

'

'

Lease term

'

'

'

'

'

'

'25 years

'

'15 years

'

'

'

Deposit for long-term leases

28,456

24,265

'

'

'

'

'

'

'

'

'

'

Prepaid long-term lease

111,087

191,600

'

'

'

113,519

'

59,059

'

'

'

'

Amortization expenses of continuing operations

'

'

5,666

'

'

3,425

'

2,205

'

'

'

'

Impairment loss related to prepaid long-term lease

'

'

'

'

'

'

'

55,825

'

'

'

'

Number of parties between whom responsible for decorating, renting, running the training centers would be split

'

'

'

'

'

'

'

'

'

'

'

2

Deposits paid to build new training centers

'

'

'

'

'

'

'

'

'

54,870

'

92,834

Amount capitalized as leasehold improvements

'

'

'

'

'

'

'

'

'

'

'

27,833

Payments to acquire training centers and maintenance service from third party contractor

'

'

'

'

'

'

'

'

'

139,400

46,600

'

Number of training centers taken over, which the third party contractor has built

'

'

'

'

'

'

'

'

'

18

'

'

Number of training centers acquired

'

'

'

'

'

'

'

'

'

16

'

'

Number of training centers to be built

'

'

'

'

'

'

'

'

'

39

'

'

Period of maintenance service acquired

'

'

'

'

'

'

'

'

'

'8 years

'

'

Cost of maintenance service

'

'

'

'

'

'

'

'

'

'

26,267

'

Accumulated amortization

187,513

131,102

'

'

'

'

'

'

'

'

2,891

'

Number of training centers for which maintenance service acquired

'

'

'

'

'

'

'

'

'

34

'

'

Number of training centers delivered

'

'

'

'

'

'

'

'

'

12

'

'

Cost of training centers delivered

'

'

'

'

'

'

'

'

'

24,504

'

'

ACCRUED_AND_OTHER_LIABILITIES_1

ACCRUED AND OTHER LIABILITIES (Details)	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified	USD ($)	CNY	CNY
ACCRUED AND OTHER LIABILITIES	'	'	'
Business tax, VAT and others	'	90,944	105,216
Accrued payroll and welfare	'	84,547	71,665
Current portion of consideration payable for acquisitions	'	15,270	54,762
Payable balance recorded by a subsidiary prior to be acquired by the Group	'	49,800	49,800
Accrual for rental	'	38,688	35,128
Professional service fees payable	'	21,824	21,815
Amounts due to cooperating partners	'	16,908	9,982
Payable to Zhenjiang Foreign Language School	'	36,770	34,603
Receipt in advance	'	32,601	14,468
Payable arising from the cancellation of an agreement	'	'	14,440
Due to former owners	'	2,856	'
Others	'	37,427	37,394
Total	68,640	427,635	449,273
Deposits from 21st School	'	6,911	'

SHORTTERM_BORROWINGS_Details

SHORT-TERM BORROWINGS (Details)	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2012
In Thousands, unless otherwise specified	USD ($)	CNY	CNY	Short-term borrowings	Short-term borrowings	Short-term borrowings	Unsecured short-term bank loans	Unsecured short-term bank loans	Unsecured short-term bank loans	Unsecured short-term bank loans	Unsecured short-term bank loans
				CNY	CNY	CNY	CNY	CNY	7.22% unsecured short-term bank loans maturing on April 13, 2013	7.22% unsecured short-term bank loans maturing on May 14, 2013	6.60% unsecured short-term bank loans maturing on July 16, 2013
									CNY	CNY	CNY
SHORT-TERM BORROWINGS	'	'	'	'	'	'	'	'	'	'	'
Short-term borrowings	$9,631	60,000	60,000	'	'	'	60,000	60,000	20,000	20,000	20,000
Interest rate (as a percent)	'	'	'	'	'	'	'	'	7.22%	7.22%	6.60%
Interest expenses incurred	'	'	'	4,365	4,685	3,914	'	'	'	'	'
Weighted average interest rate (as a percent)	'	'	'	6.87%	5.63%	'	'	'	'	'	'

CONVERTIBLE_LOAN_Details

CONVERTIBLE LOAN (Details)

Dec. 31, 2012

Dec. 31, 2012

Oct. 24, 2012

Dec. 31, 2012

Dec. 31, 2012

Jun. 12, 2012

Oct. 24, 2012

Dec. 31, 2012

Dec. 31, 2012

Oct. 24, 2012

Oct. 24, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

In Thousands, except Per Share data, unless otherwise specified

USD ($)

CNY

IFC Loan

IFC Loan

IFC Loan

IFC Loan

IFC Loan

IFC Loan

IFC Loan

IFC Loan

IFC Loan

IFC Loan

IFC Loan

IFC Loan

IFC Loan

USD ($)

USD ($)

CNY

Subsequent Event

Minimum

Interest rate change feature

Interest rate change feature

Interest rate change feature

Interest rate change feature

Within 12 months from the date of the Loan Agreement

Within 12 months from the date of the Loan Agreement

At any time prior to the fifth anniversary of the date of the first disbursement of the IFC Loan

At any time prior to the fifth anniversary of the date of the first disbursement of the IFC Loan

item

CNY

USD ($)

USD ($)

CNY

USD ($)

CNY

Minimum

Minimum

USD ($)

USD ($)

Convertible loan

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount of debt that may be converted

'

'

'

'

'

'

$1,000

'

'

'

'

'

'

'

'

Period prior to which debt may be converted

'

'

'5 years

'

'

'

'

'

'

'

'

'

'

'

'

Conversion price (in dollars per share)

'

'

$10

'

'

'

'

'

'

'

'

'

'

'

'

Variable interest rate margin (as a percent)

'

'

'

4.50%

4.50%

'

'

'

'

'

'

3.50%

'

3.00%

'

Variable rate basis

'

'

'

'6-month LIBOR

'6-month LIBOR

'

'

'

'

'

'

'

'

'

'

Average trading price of ADSs (in dollars per share)

'

'

'

'

'

'

'

'

'

'

'

'

$7

'

$12

Period for average trading price of ADSs

'

'

'

'

'

'

'

'

'

'

'

'3 months

'

'

'4 months

Number of equal semi-annual installments

'

'

'

2

2

'

'

'

'

'

'

'

'

'

'

Costs incurred attributable to the issuance of Loan

'

'

'

567

3,563

'

'

'

'

'

'

'

'

'

'

Front fee paid

'

'

'

774

4,881

'

'

'

'

'

'

'

'

'

'

Proceeds from issuance accounted for as the conversion feature

'

'

'

0

'

'

'

'

'

'

'

'

'

'

'

Intrinsic value of embedded conversion feature

'

'

'

0

'

'

'

'

'

'

'

'

'

'

'

Fair value of derivative assets

'

'

'

'

'

'

'

28

181

61

384

'

'

'

'

Amortization period of derivative assets

'

'

'

'

'

'

'

'6 years

'6 years

'

'

'

'

'

'

Change fair value of the embedded derivative assets

'

'

'

'

'

'

'

32

202

'

'

'

'

'

'

Summary of convertible loan

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Principal IFC loan

'

'

20,000

20,000

125,710

125,710

'

'

'

'

'

'

'

'

'

Unamortized discount

'

'

'

'

-4,554

'

'

'

'

'

'

'

'

'

'

Net carrying amount

19,447

121,156

'

'

'

'

'

'

'

'

'

'

'

'

'

Required liquidated damages (as a percent)

'

'

0.50%

'

'

'

'

'

'

'

'

'

'

'

'

Each period for which liquidated damages required

'

'

'30 days

'

'

'

'

'

'

'

'

'

'

'

'

Required liquidated damages cap (as a percent)

'

'

6.00%

'

'

'

'

'

'

'

'

'

'

'

'

Period within which registration statement is required to be declared effective in the event there are no SEC comments

'

'

'

'30 days

'30 days

'

'

'

'

'

'

'

'

'

'

Period within which registration statement is required to be declared effective in the event there are SEC comments

'

'

'

'90 days

'90 days

'

'

'

'

'

'

'

'

'

'

Period after conversion of debt, for which Company required to maintain the effectiveness of the registration statement

'

'

'

'1 year

'1 year

'

'

'

'

'

'

'

'

'

'

Accrued Liabilities for liquidated damages

'

'

'

'

0

'

'

'

'

'

'

'

'

'

'

ORDINARY_SHARES_Details

ORDINARY SHARES (Details) (USD $)	1 Months Ended			12 Months Ended			0 Months Ended	1 Months Ended	12 Months Ended
	Aug. 31, 2010	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Aug. 31, 2010	Aug. 05, 2010	Jun. 03, 2013	Aug. 31, 2010	Dec. 31, 2012
				Class A ordinary shares	Class A ordinary shares	Class A ordinary shares	Class A ordinary shares	Class B Ordinary shares	Class B Ordinary shares
				item			Subsequent Event		item
ORDINARY SHARES	'	'	'	'	'	'	'	'	'
Number of American depositary shares issued	7,500,000	'	'	'	'	'	'	'	'
Number of shares offered by selling shareholders	3,177,207	'	'	'	'	'	'	'	'
Equivalent number of shares for each American depositary share	'	'	'	'	2	2	'	'	'
Par value of ordinary shares (in dollars per share)	'	$0.00	$0.00	'	$0.00	'	'	$0.00	'
Number of shares issued on conversion of convertible preferred shares	'	'	'	'	'	'	'	80,755,877	'
Number of votes per ordinary share	'	'	'	1	'	'	'	'	10
Conversion ratio for conversion of Class B ordinary shares into Class A ordinary shares	'	'	'	'	'	'	'	'	1
Shares issued	'	145,975,484	144,481,064	'	'	'	'	'	'
Shares outstanding	'	145,975,484	144,481,064	'	'	'	'	'	'
Shares issued during the period	'	'	'	1,494,420	'	'	'	'	'
Number of ordinary shares converted to Class A ordinary shares	'	'	'	'	'	'	'	'	4,786,125
Number of shares issued	'	'	'	'	'	'	30,801,128	'	'

WARRANTS_Details

WARRANTS (Details) (Warrants)	Aug. 05, 2010	Aug. 31, 2010	Dec. 31, 2005	Jul. 20, 2007	Jul. 20, 2007	Jul. 31, 2011	Aug. 05, 2010	Jul. 31, 2007	Dec. 31, 2005	Aug. 31, 2010	Jul. 31, 2011
In Thousands, except Share data, unless otherwise specified	USD ($)	Placement agent	Placement agent	Placement agent	Placement agent	Senior management	Series B convertible redeemable preferred shares	Series B convertible redeemable preferred shares	Series B convertible redeemable preferred shares	Ordinary shares	Class A ordinary shares
		USD ($)		USD ($)	CNY	item	USD ($)	Placement agent	Placement agent	Placement agent	Senior management
								USD ($)	USD ($)
WARRANTS	'	'	'	'	'	'	'	'	'	'	'
Number of shares that can be purchased on exercise of warrants	'	'	'	'	'	'	'	590,193	196,731	'	500,000
Exercise price (in dollars per share)	'	$0.75	'	'	'	'	$0.75	$0.75	$2.24	'	'
Share exchange ratio	'	0.33	'	'	'	'	'	0.33	'	'	'
Warrant expiration term	'	'	'5 years	'	'	'	'	'	'	'	'
Fair value of warrants	$362	$362,922	'	$393	2,737	'	'	'	'	'	'
Number of warrants exercised (in shares)	'	196,731	'	'	'	'	196,731	'	'	'	'
Number of shares purchased on exercise of warrants	'	'	'	'	'	'	'	'	'	590,193	'
Number of warrants granted (in shares)	'	'	'	'	'	500,000	'	'	'	'	'
Number of employees to whom warrants are granted	'	'	'	'	'	1	'	'	'	'	'

SHARE_BASED_COMPENSATION_Detai

SHARE BASED COMPENSATION (Details) (CNY)

12 Months Ended

0 Months Ended

0 Months Ended

In Thousands, except Share data, unless otherwise specified

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Feb. 04, 2005

Nov. 14, 2008

Feb. 04, 2005

Feb. 04, 2005

Jun. 01, 2010

Jun. 01, 2010

Jun. 01, 2010

Jun. 01, 2010

Jun. 01, 2010

Warrant

Warrant

Warrant

2005 Share Incentive Plan

2005 Share Incentive Plan

2005 Share Incentive Plan

2005 Share Incentive Plan

2010 Equity Incentive Plan

2010 Equity Incentive Plan

2010 Equity Incentive Plan

2010 Equity Incentive Plan

2010 Equity Incentive Plan

Senior management

Senior management

Class A ordinary shares

Minimum

ISO

Class A ordinary shares

Class A ordinary shares

ISO

ISO

ISO

item

Senior management

Maximum

Maximum

Employees

Minimum

SHARE BASED COMPENSATION

'

'

'

'

'

'

'

'

'

'

'

'

Shares authorized for grant

'

'

'

1,500,000

20,282,353

'

'

19,000,000

'

'

'

'

Percentage of voting interest to be held by an individual to be eligible for designation as an optionee or purchaser

'

'

'

'

'

10.00%

'

'

'

'

'

10.00%

Exercise price per share granted to a 10% stockholder relative to fair market value per share on the grant date (as a percent)

'

'

'

'

'

110.00%

'

'

'

'

'

110.00%

Purchase price per share granted to a 10% stockholder relative to fair market value per share on the grant date (as a percent)

'

'

'

'

'

100.00%

'

'

'

'

'

'

Expiration term

'18 months

'

'

'10 years

'

'

'5 years

'

'

'

'10 years

'5 years

Vesting period

'1 year

'

'

'4 years

'

'

'

'

'

'

'

'

Number of shares to be added to the 2010 Plan from the 2005 Plan

'

'

'

'

'

'

'

'

10,000,000

'

'

'

Annual increase in shares authorized on the first day of each fiscal year

'

'

'

'

'

'

'

25,000,000

'

'

'

'

Annual increase in shares authorized on the first day of each fiscal year (as a percent)

'

'

'

'

'

'

'

5.00%

'

'

'

'

Automatic termination period of the plan

'

'

'

'10 years

'

'

'

'

'

'10 years

'

'

Granted (in shares)

500,000

'

'

'

'

'

'

'

'

'

'

'

Number of shares that can be purchased from warrants

'

'

500,000

'

'

'

'

'

'

'

'

'

Number of employees to whom warrants are granted

1

'

'

'

'

'

'

'

'

'

'

'

Exercise price (in dollars per share)

19.01

'

'

'

'

'

'

'

'

'

'

'

Intrinsic value of shares outstanding

1,679

'

'

'

'

'

'

'

'

'

'

'

Intrinsic value of shares exercisable

'

0

'

'

'

'

'

'

'

'

'

'

SHARE_BASED_COMPENSATION_Detai1

SHARE BASED COMPENSATION (Details 2)

12 Months Ended

In Thousands, except Share data, unless otherwise specified

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2010

Dec. 31, 2010

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2010

Dec. 31, 2009

Dec. 31, 2009

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

CNY

CNY

CNY

Binomial Pricing model

Binomial Pricing model

Binomial Pricing model

Binomial Pricing model

Binomial Pricing model

Binomial Pricing model

Black-Scholes model

Black-Scholes model

Black-Scholes model

Black-Scholes model

Black-Scholes model

Employees

Employees

Employees

Non-employees

Non-employees

Non-employees

Options

Options

Options

Options

Options

Options

Options

Options

Options

Options

Options

Options

Minimum

Minimum

Maximum

Maximum

Minimum

Maximum

CNY

CNY

CNY

CNY

CNY

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

Employees

Employees

Non-employees

Non-employees

item

item

item

item

SHARE BASED COMPENSATION

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Available for future grants (in shares)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

19,693,783

19,693,783

20,605,963

20,605,963

'

'

'

'

'

'

'

'

Shares

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding at the beginning of the period (in shares)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

16,762,302

16,762,302

18,321,585

18,321,585

11,921,485

11,921,485

'

'

14,109,687

14,987,302

2,043,625

1,775,000

Granted (in shares)

2,205,250

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

205,250

205,250

992,700

992,700

6,701,100

6,701,100

'

'

'

'

'

'

Exercised (in shares)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-1,494,420

-1,494,420

-1,914,088

-1,914,088

'

'

'

'

'

'

'

'

Forfeited or expired (in shares)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,319,820

1,319,820

637,895

637,895

301,000

301,000

'

'

'

'

'

'

Outstanding at the end of the period (in shares)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

16,153,312

16,153,312

16,762,302

16,762,302

18,321,585

18,321,585

11,921,485

11,921,485

14,109,687

14,987,302

2,043,625

1,775,000

Exercisable at the end of the period (in shares)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

12,963,768

12,963,768

11,733,255

11,733,255

9,521,087

9,521,087

'

'

'

'

'

'

Expected to vested at end of year (in shares)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,291,313

2,291,313

'

'

'

'

'

'

'

'

'

'

Weighted Average Exercise Price

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding at the beginning of the period (in dollars per share)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$17.25

'

$15.90

'

$8.01

'

'

'

'

'

'

'

Granted (in dollars per share)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$20.76

'

$32.91

'

$31.61

'

'

'

'

'

'

'

Exercised (in dollars per share)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$5.12

'

$1.47

'

'

'

'

'

'

'

'

'

Forfeited or expired (in dollars per share)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$24.75

'

$27.73

'

$21.43

'

'

'

'

'

'

'

Outstanding at the end of the period (in dollars per share)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$18.30

'

$17.25

'

$15.90

'

$8.01

'

'

'

'

'

Exercisable at the end of the period (in dollars per share)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$16.25

'

$12.66

'

$4.97

'

'

'

'

'

'

'

Expected to vested at end of year (in dollars per share)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$28.37

'

'

'

'

'

'

'

'

'

'

'

Weighted Average Remaining Contractual Term

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding at the end of the period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'5 years 10 months 24 days

'5 years 10 months 24 days

'6 years 6 months

'6 years 6 months

'7 years 1 month 6 days

'7 years 1 month 6 days

'6 years 10 months 24 days

'6 years 10 months 24 days

'

'

'

'

Exercisable at the end of the period

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'5 years 4 months 24 days

'5 years 4 months 24 days

'5 years 9 months 18 days

'5 years 9 months 18 days

'5 years 6 months

'5 years 6 months

'

'

'

'

'

'

Expected to vested at end of year

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'7 years 6 months

'7 years 6 months

'

'

'

'

'

'

'

'

'

'

Aggregate Intrinsic Value

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding at the beginning of the period (in dollars)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

85,750

'

553,155

'

253,681

'

'

'

'

'

'

Granted (in dollars)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-12,449

'

-5,341

'

'

'

'

'

'

Exercised (in dollars)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5,856

'

36,433

'

'

'

'

'

'

'

'

Outstanding at the end of the period (in dollars)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

29,114

'

85,750

'

553,155

'

253,681

'

'

'

'

Exercisable at the end of the period (in dollars)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

29,112

'

113,896

'

391,562

'

'

'

'

'

'

Unvested options

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Unvested balance at the beginning of the year (in shares)

5,801,488

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Granted

2,205,250

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

205,250

205,250

992,700

992,700

6,701,100

6,701,100

'

'

'

'

'

'

Vested

-3,632,765

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Forfeited

-889,054

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Unvested balance at the end of the year (in shares)

3,484,919

5,801,488

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Weighted Average Grant-date fair value

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Unvested balance at the beginning of the year (in shares)

11.3

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Granted

12.42

7.13

15.07

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Vested

11.32

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Forfeited

10.65

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Unvested balance at the end of the year (in shares)

11.91

11.3

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Assumptions used

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Risk-free rate of return, minimum (as a percent)

'

'

'

3.20%

1.20%

'

'

'

'

'

'

2.04%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Risk-free rate of return, maximum (as a percent)

'

'

'

3.26%

4.40%

'

'

'

'

'

'

4.24%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Exercise multiple (applicable to awards granted to employees only)

'

'

'

'

'

2

2

3

3

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Post-vesting forfeiture rate (applicable to awards granted to employees only) (as a percent)

'

'

'

'

3.00%

0.00%

'

1.00%

'

3.00%

3.00%

3.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Expected term

'

'

'

'

'

'1 year 6 months

'1 year 6 months

'10 years

'10 years

'

'

'

'4 years 2 months 12 days

'10 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Volatility rate, minimum (as a percent)

'

'

'

'

41.00%

'

'

'

'

'

'

45.80%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Volatility rate, maximum (as a percent)

'

'

'

'

50.00%

'

'

'

'

'

'

52.10%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Volatility rate (as a percent)

'

'

'

47.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Weighted average volatility rate (as a percent)

'

'

'

47.00%

46.54%

'

'

'

'

'

'

47.42%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Dividend yield (as a percent)

'

'

'

'

'

'

'

'

'

'

'

0.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Additional disclosures

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share-based compensation expenses (in dollars)

34,971

33,348

34,214

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total fair values of option and warrants vested

'

'

'

'

'

'

'

'

'

'

'

'

'

'

40,075

48,414

14,535

1,059

2,015

3,778

'

'

'

'

'

'

'

'

'

'

'

'

Weighted average grant date fair values per share (in RMB per share)

12.42

7.13

15.07

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total unrecognized compensation expense related to non-vested share-based compensation arrangements

43,389

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Weighted-average period for recognition of unrecognized compensation expense

'1 year 10 months 2 days

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Proceeds of option exercise from employee and non-employee

7,751

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

TAXATION_Details

TAXATION (Details) (PRC, CNY)

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

In Thousands, unless otherwise specified

Shanghai

Beijing

Shenzhen

Minimum

Maximum

Ambow Online

Ambow Yuhua

Shandong Software Companies

Suzhou Career Enhancement

Income taxes

'

'

'

'

'

'

'

'

'

'

'

'

VAT (as a percent)

'

'

'

6.00%

6.00%

6.00%

'

'

17.00%

17.00%

17.00%

17.00%

Percentage of net revenues over and above which VAT paid is entitled for refund on fulfillment of certain criteria

'

'

'

'

'

'

'

'

3.00%

3.00%

3.00%

3.00%

VAT payable

1,153

10,161

10,198

'

'

'

'

'

'

'

'

'

Business tax (as a percent)

'

'

'

5.00%

5.00%

5.00%

3.00%

5.00%

'

'

'

'

TAXATION_Details_2

TAXATION (Details 2)

12 Months Ended

36 Months Ended

12 Months Ended

In Thousands, except Per Share data, unless otherwise specified

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2007

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2010

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

USD ($)

CNY

CNY

CNY

Hong Kong

PRC

PRC

PRC

PRC

PRC

PRC

PRC

PRC

PRC

CNY

USD ($)

CNY

USD ($)

CNY

Ambow Online

Ambow Online

Minimum

Maximum

Income taxes

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Income tax rate (as a percent)

'

'

'

'

16.50%

'

'

'

'

'

'

'

'

'

Favorable tax rate for a High and New Technology Enterprise (as a percent)

'

'

'

'

'

15.00%

'

'

'

'

'

'

'

'

Transition period for the entities enjoying favorable income tax rate

'

'

'

'

'

'5 years

'

'

'

'

'

'

'

'

Income tax rate to be gradually changed to at the end of the transition period (as a percent)

'

'

'

'

'

25.00%

'

'

'

'

'

'

'

'

Withholding income tax on dividends distributed by an FIE to its immediate holding company outside China (as a percent)

'

'

'

'

'

10.00%

'

'

'

'

'

'

'

'

Lower withholding income tax on dividends distributed by an FIE to its immediate holding company registered in Hong Kong or other jurisdiction that have a tax treaty or arrangement with China (as a percent)

'

'

'

'

'

5.00%

'

'

'

'

'

'

'

'

Percentage of tax deduction

'

'

'

'

'

'

'

'

'

'

'

50.00%

'

'

Applicable tax rate (as a percent)

3.00%

3.00%

22.00%

18.00%

'

'

'

'

'

'

'

12.50%

'

'

Preferential tax rate (as a percent)

'

'

'

'

'

'

'

'

'

'

15.00%

'

'

'

Income tax rate (as a percent)

25.00%

25.00%

25.00%

25.00%

'

'

'

'

'

'

25.00%

'

'

'

Income tax rate for schools in certain cities registered as requiring reasonable returns (as a percent)

'

'

'

'

'

25.00%

'

'

'

'

'

'

1.75%

4.00%

Current:

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Provision for income tax expenses (benefits)

'

'

'

'

'

58,218

'

55,249

'

51,812

'

'

'

'

Deferred:

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Provision for income tax expenses (benefits)

'

'

'

'

'

-116,986

'

-16,408

'

-13,962

'

'

'

'

Provision for income tax expenses (benefits)

-9,433

-58,768

38,841

37,850

'

-58,768

'

38,841

'

37,850

'

'

'

'

Aggregate amount and per share effect of the tax holiday

'

'

'

'

'

'

'

'

'

'

'

'

'

'

The aggregate amount of tax holidays

'

'

'

'

'

'

($59,580)

'

($28,285)

'

'

'

'

'

The aggregate effect on basic net income per share (in dollars per share)

'

'

'

'

'

'

'

-0.42

'

-0.33

'

'

'

'

The aggregate effect on diluted net income per share (in dollars per share)

'

'

'

'

'

'

'

-0.4

'

-0.25

'

'

'

'

TAXATION_Details_3

TAXATION (Details 3)	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
In Thousands, unless otherwise specified	USD ($)	CNY	CNY	Income tax	Income tax	Income tax
				CNY	CNY	CNY
Current deferred tax assets	'	'	'	'	'	'
Accrued expense	'	25,883	18,159	'	'	'
Allowance for doubtful accounts	'	50,228	3,500	'	'	'
Others	'	'	425	'	'	'
Current deferred tax assets	'	76,111	22,084	'	'	'
Less: valuation allowance on current deferred tax assets	'	-59,570	-5,134	'	'	'
Total current deferred tax assets, net	'	16,541	16,950	'	'	'
Non-current deferred tax assets	'	'	'	'	'	'
Tax loss carried forward	'	272,779	27,372	'	'	'
Impairment of long-lived tangible assets	'	33,485	'	'	'	'
Deferred advertising expense	'	25,234	12,186	'	'	'
Others	'	4,065	3,084	'	'	'
Non-current deferred tax assets	'	335,563	42,642	'	'	'
Less: valuation allowance on non-current deferred tax assets	'	-281,500	-37,842	'	'	'
Total non-current deferred taxes assets, net	'	54,063	4,800	'	'	'
Non-current deferred tax liabilities:	'	'	'	'	'	'
Unrecognized valuation surplus and deficit - Acquisition	'	164,140	156,021	'	'	'
Unrecognized valuation surplus and deficit - Decrease due to amortization and impairment	'	-67,063	-10,794	'	'	'
Tax nondeductible long-lived assets	'	46,629	'	'	'	'
Tax nondeductible long-lived assets - Decrease due to amortization and impairment	'	-11,862	'	'	'	'
Total deferred tax liabilities	21,162	131,844	145,227	'	'	'
Movement of valuation allowance	'	'	'	'	'	'
Balance at beginning of the year	'	'	'	42,976	13,313	16,271
Allowance made during the year	'	'	'	298,094	32,668	7,099
Reversals	'	'	'	'	-3,005	-10,057
Balance at end of the year	'	'	'	341,070	42,976	13,313

TAXATION_Details_4

TAXATION (Details 4) (CNY)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Reconciliation between total income tax expense and the amount computed by applying the weighted average statutory income tax rate to income before income taxes	'	'	'
Weighted average statutory tax rate (as a percent)	25.00%	25.00%	25.00%
Tax effect of preferential tax treatments (as a percent)	'	-33.00%	-14.00%
Tax effect of non-deductible expenses (as a percent)	-2.00%	5.00%	3.00%
Tax effect of non-taxable income (as a percent)	'	-1.00%	-1.00%
Tax effect of tax-exempt entities (as a percent)	-2.00%	9.00%	7.00%
Previous years unrecognized tax effect (as a percent)	-2.00%	'	'
Changes in valuation allowance (as a percent)	-16.00%	17.00%	-2.00%
Effective tax rates (as a percent)	3.00%	22.00%	18.00%
Reconciliation of the beginning and ending amount of liabilities associated with uncertain tax positions	'	'	'
Unrecognized tax benefits, beginning of year	20,675	16,690	11,913
Increases related to current tax positions	3,271	3,985	4,777
Unrecognized tax benefits, end of year	23,946	20,675	16,690
Maximum term to clawback underpaid tax plus penalties and interest for PRC entities' tax filings	'5 years	'	'

NET_INCOME_LOSS_PER_SHARE_Deta

NET INCOME (LOSS) PER SHARE (Details)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
	USD ($)	CNY	CNY	CNY
Numerator:	'	'	'	'
Net income (loss) from continuing operations attributable to Ambow Education Holding Ltd.	'	-1,616,602	142,140	168,441
Preferred shares redemption value accretion	'	'	'	-94,209
Allocation of net income to participating preferred shareholders	'	'	'	-55,534
Numerator for basic income (loss) from continuing operations per share	'	-1,616,602	142,140	18,698
Numerator for basic income (loss) from discontinued operations per share	'	-4,564	-120,955	47,591
Numerator for diluted income (loss) from continuing operations per share	'	-1,616,602	142,140	18,698
Numerator for diluted income (loss) from discontinued operations per share	'	-4,564	-120,955	47,591
Denominator:	'	'	'	'
Denominator for basic income (loss) per share weighted average ordinary shares outstanding (in shares)	145,659,940	145,659,940	142,939,038	85,551,412
Denominator for diluted income (loss) per share weighted average ordinary shares outstanding (in shares)	145,659,940	145,659,940	150,432,812	112,122,045
Basic income (loss) per share- continuing operations (in CNY per share)	($1.78)	-11.1	0.99	0.22
Basic income (loss) per share- discontinued operations (in CNY per share)	($0.01)	-0.03	-0.85	0.56
Diluted income (loss) per share- continuing operations (in CNY per share)	($1.78)	-11.1	0.94	0.17
Diluted income (loss) per share- discontinued operations (in CNY per share)	($0.01)	-0.03	-0.85	0.42

NET_INCOME_LOSS_PER_SHARE_Deta1

NET INCOME (LOSS) PER SHARE (Details 2)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Warrants	'	'	'
Anti-dilutive shares	'	'	'
Anti-dilutive shares that were excluded from the calculation of diluted net income (loss) per share	0	0	0
Preferred shares	'	'	'
Anti-dilutive shares	'	'	'
Anti-dilutive shares that were excluded from the calculation of diluted net income (loss) per share	0	0	0
Out-of-money	'	'	'
Anti-dilutive shares	'	'	'
Anti-dilutive shares that were excluded from the calculation of diluted net income (loss) per share	11.9	9.3	7.2
In-the-money	'	'	'
Anti-dilutive shares	'	'	'
Anti-dilutive shares that were excluded from the calculation of diluted net income (loss) per share	4.2	'	'

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details) (CNY)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Operating leases	'	'	'
2013	127,029	'	'
2014	116,185	'	'
2015	78,052	'	'
2016	51,817	'	'
2017	29,781	'	'
Thereafter	116,276	'	'
Total	519,140	'	'
Rent expenses	192,315	131,595	98,913
Amount of capital commitment	0	'	'
Maximum	'	'	'
Operating leases	'	'	'
Lease term	'10 years	'	'

COMMITMENTS_AND_CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details 2) (CNY)	12 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Mar. 09, 2011
			Tianjin Campus	Tianjin Campus
Capital commitment	'	'	'	'
Capital commitment	0	'	49,391	'
Amount prepaid	'	65,609	'	65,609
Total investment	'	'	'	115,000

COMMITMENTS_AND_CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details 3)

0 Months Ended

12 Months Ended

1 Months Ended

3 Months Ended

0 Months Ended

0 Months Ended

Nov. 19, 2012

Dec. 31, 2012

Aug. 31, 2010

Dec. 31, 2012

Oct. 21, 2013

Feb. 18, 2013

Mar. 10, 2014

Jun. 18, 2014

Dec. 12, 2013

Oct. 21, 2013

Oct. 21, 2013

Jun. 07, 2013

Jun. 07, 2013

Jun. 12, 2014

Jun. 07, 2013

Jun. 07, 2013

Mar. 10, 2014

Mar. 10, 2014

Jun. 18, 2014

California allegations

California allegations

Kaidi Vs Ambow Shida and Ambow Online

Trade secret misappropriation

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

item

USD ($)

CNY

USD ($)

item

California allegations

Trade secret misappropriation

Breach of contract

Breach of contract

Breach of contract

Breach of contract

Breach of contract

Breach of contract

Breach of contract

Invoices for pre-paid licensing fees

Invoices for pre-paid licensing fees

Scenario forecast

Scenario forecast

Scenario forecast

item

item

USD ($)

USD ($)

USD ($)

CNY

USD ($)

CNY

USD ($)

USD ($)

CNY

Trade secret misappropriation

Trade secret misappropriation

Breach of contract

USD ($)

CNY

HKD

Contingencies

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Damage amount sought by plaintiff

'

'

11,000,000

'

'

'

'

'

'

$2,000,000

12,460,000

$2,500,000

15,575,000

'

$2,000,000

12,460,000

'

'

'

Settlement amount paid

'

'

'

'

'

'

'

600,000

'

'

'

'

'

'

'

'

'

'

'

Settlement interest amount

'

'

'

'

'

'

'

'

'

'

'

'

'

107,000

'

'

'

'

'

Settlement costs

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

388,000

Settlement amount

'

1,500,000

'

'

'

'

'

'

600,000

'

'

'

'

'

'

'

130,000

817,000

'

Settlement liability

'

'

'

$100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of installments

'

'

'

'

'

'

2

'

'

'

'

'

'

'

'

'

'

'

'

Number of claims filed

'

'

'

'

2

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of cases consolidated

2

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of defendants

'

'

'

'

'

8

'

'

'

'

'

'

'

'

'

'

'

'

'

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details)

12 Months Ended

In Thousands, unless otherwise specified

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

USD ($)

CNY

CNY

CNY

Better Schools

Better Schools

Better Schools

Better Schools

Better Schools

Better Schools

Better Schools

Better Schools

Better Schools

Better Jobs

Better Jobs

Better Jobs

Better Jobs

Better Jobs

Better Jobs

Better Jobs

Better Jobs

Better Jobs

item

CNY

CNY

CNY

Tutoring

Tutoring

Tutoring

K-12 Schools

K-12 Schools

K-12 Schools

CNY

CNY

CNY

Career Enhancement

Career Enhancement

Career Enhancement

College

College

College

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

SEGMENT INFORMATION

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of operating segments

4

4

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of reportable segments

4

4

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

SEGMENT INFORMATION

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Net Revenues

$215,689

1,343,763

1,572,371

1,114,655

1,031,052

1,048,028

839,733

773,611

777,969

588,098

257,441

270,059

251,635

312,711

524,343

274,922

310,016

505,202

271,350

2,695

19,141

3,572

Cost of revenue

-137,704

-857,914

-682,644

-479,785

-669,038

-510,906

-398,154

-492,087

-341,942

-256,212

-176,951

-168,964

-141,942

-188,876

-171,738

-81,631

-185,697

-168,546

-77,238

-3,179

-3,192

-4,393

GROSS PROFIT

$77,985

485,849

889,727

634,870

362,014

537,122

441,579

281,524

436,027

331,886

80,490

101,095

109,693

123,835

352,605

193,291

124,319

336,656

194,112

-484

15,949

-821

PRC_CONTRIBUTION_AND_PROFIT_AP2

PRC CONTRIBUTION AND PROFIT APPROPRIATION (Details) (CNY)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2005	Dec. 31, 2012	Dec. 31, 2005
				PRC	Subsidiaries	Subsidiaries	VIEs	VIEs	VIEs	VIEs
				Minimum	PRC	PRC	PRC	PRC	PRC	PRC
					Minimum	Maximum	Minimum	Minimum	Maximum	Maximum
PRC CONTRIBUTION AND PROFIT APPROPRIATION	'	'	'	'	'	'	'	'	'	'
Total contribution for employee benefits	88,655	57,700	40,216	'	'	'	'	'	'	'
MAINLAND CHINA CONTRIBUTION AND PROFIT APPROPRIATION	'	'	'	'	'	'	'	'	'	'
Percentage appropriation to general reserve fund required	'	'	'	'	10.00%	'	'	'	'	'
Reserve level threshold for mandatory transfer requirement (as a percent)	'	'	'	'	'	50.00%	'	'	50.00%	'
Percentage appropriation to statutory surplus reserve required	'	'	'	'	'	'	10.00%	'	'	'
Percentage appropriation to statutory public welfare fund required	'	'	'	'	'	'	'	5.00%	'	10.00%
Percentage appropriation to statutory reserve required for education development reserve	'	'	'	25.00%	'	'	'	'	'	'
Appropriation to statutory reserve	'	'	'	'	'	'	'	'	'	'
General and statutory surplus reserve	95,436	99,000	'	'	'	'	'	'	'	'
Education development reserve	20,970	23,199	'	'	'	'	'	'	'	'
Total	116,406	122,199	71,759	'	'	'	'	'	'	'

ACQUISITIONS_Details

ACQUISITIONS (Details)

12 Months Ended

24 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

In Thousands, unless otherwise specified

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2009

Mar. 23, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Mar. 23, 2012

Jan. 02, 2011

Dec. 31, 2011

Jan. 02, 2011

Jan. 02, 2011

Jan. 02, 2011

Jan. 05, 2011

Dec. 31, 2011

Jan. 05, 2011

Jan. 05, 2011

Jan. 05, 2011

Jan. 13, 2011

Dec. 31, 2011

Jan. 13, 2011

Jan. 13, 2011

Jan. 13, 2011

Jan. 21, 2011

Dec. 31, 2011

Jan. 21, 2011

Jan. 21, 2011

Mar. 10, 2011

Dec. 31, 2011

Mar. 10, 2011

Mar. 10, 2011

Mar. 10, 2011

1-May-11

Dec. 31, 2011

1-May-11

1-May-11

Jul. 12, 2011

Dec. 31, 2011

Jul. 12, 2011

Jul. 12, 2011

USD ($)

CNY

CNY

CNY

item

Sixteen Training Centers

Sixteen Training Centers

Sixteen Training Centers

Maximum

Student population

Guangzhou ZS Career Enhancement

Guangzhou ZS Career Enhancement

Guangzhou ZS Career Enhancement

Guangzhou ZS Career Enhancement

Guangzhou ZS Career Enhancement

Jinan WR Career Enhancement

Jinan WR Career Enhancement

Jinan WR Career Enhancement

Jinan WR Career Enhancement

Jinan WR Career Enhancement

Hebei YL Career Enhancement

Hebei YL Career Enhancement

Hebei YL Career Enhancement

Hebei YL Career Enhancement

Hebei YL Career Enhancement

Chongqing XT Career Enhancement

Chongqing XT Career Enhancement

Chongqing XT Career Enhancement

Chongqing XT Career Enhancement

Beijing XGX Tutoring

Beijing XGX Tutoring

Beijing XGX Tutoring

Beijing XGX Tutoring

Beijing XGX Tutoring

Genesis Career Enhancement

Genesis Career Enhancement

Genesis Career Enhancement

Genesis Career Enhancement

Beijing JT Tutoring

Beijing JT Tutoring

Beijing JT Tutoring

Beijing JT Tutoring

item

item

CNY

CNY

CNY

Sixteen Training Centers

CNY

CNY

Student population

Non-compete agreement

Trade names

CNY

CNY

Cooperative agreement

Non-compete agreement

Trade names

CNY

CNY

Cooperative agreement

Non-compete agreement

Trade names

CNY

CNY

Non-compete agreement

Trade names

CNY

CNY

Student population

Non-compete agreement

Trade names

CNY

CNY

Customer relationship

Trade names

CNY

CNY

Student population

Non-compete agreement

item

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

ACQUISITIONS

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of acquisitions

1

1

7

'

23

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

ACQUISITIONS

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Goodwill

'

70,580

367,229

'

'

'

70,580

'

'

'

'

87,147

'

'

'

'

38,363

'

'

'

'

74,929

'

'

'

'

26,743

'

'

'

27,771

'

'

'

'

39,781

'

'

'

72,495

'

'

Intangibles with indefinite life

'

'

82,803

'

'

'

'

'

'

'

'

19,800

'

'

'

'

13,800

'

'

'

'

14,276

'

'

'

'

9,227

'

'

'

6,400

'

'

'

'

19,300

'

'

'

'

'

'

Amortizable intangibles

'

'

28,611

'

'

'

7,700

'

'

'

'

5,233

'

'

'

'

920

'

'

'

'

4,660

'

'

'

'

310

'

'

'

1,923

'

'

'

'

5,270

'

'

'

10,295

'

'

Measurement period for recognition of additional assets or liabilities

'

'

'

'

'

'

'

'

'1 year

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Equity interest acquired (as a percent)

'

'

'

'

'

'

'

'

'

'

95.00%

'

'

'

'

100.00%

'

'

'

'

100.00%

'

'

'

'

100.00%

'

'

'

100.00%

'

'

'

'

100.00%

'

'

'

100.00%

'

'

'

Total cash consideration

'

'

439,173

'

'

94,938

'

94,938

'

'

96,644

96,644

'

'

'

50,278

50,278

'

'

'

89,796

89,796

'

'

'

34,739

34,739

'

'

34,531

34,531

'

'

'

53,185

53,185

'

'

80,000

80,000

'

'

Cash acquired

'

'

'

'

'

'

'

'

'

'

2,948

'

'

'

'

766

'

'

'

'

1,131

'

'

'

'

649

'

'

'

1,996

'

'

'

'

9,422

'

'

'

9,519

'

'

'

Net cash outlay

24,435

152,235

90,917

91,164

'

'

'

'

'

'

93,696

'

'

'

'

49,512

'

'

'

'

88,665

'

'

'

'

34,090

'

'

'

32,535

'

'

'

'

43,763

'

'

'

70,481

'

'

'

Purchase price allocation based on fair values of the acquired assets and liabilities

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash and cash equivalents

'

'

'

'

'

12,000

'

'

'

'

2,948

'

'

'

'

766

'

'

'

'

1,131

'

'

'

'

649

'

'

'

1,996

'

'

'

'

9,422

'

'

'

9,519

'

'

'

Accounts receivable

'

'

'

'

'

'

'

'

'

'

3,966

'

'

'

'

1,323

'

'

'

'

363

'

'

'

'

111

'

'

'

96

'

'

'

'

6,461

'

'

'

65

'

'

'

Prepaid and other current assets

'

'

'

'

'

8,942

'

'

'

'

4,273

'

'

'

'

1,269

'

'

'

'

3,267

'

'

'

'

2,156

'

'

'

2,686

'

'

'

'

10,258

'

'

'

1,703

'

'

'

Other non-current assets

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

11

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Property and equipment

'

'

'

'

'

24,777

'

'

'

'

2,299

'

'

'

'

109

'

'

'

'

462

'

'

'

'

316

'

'

'

104

'

'

'

'

2,060

'

'

'

146

'

'

'

Intangible assets:

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Intangible assets, not amortizable

'

'

'

'

'

'

'

'

'

'

19,800

'

'

'

19,800

13,800

'

'

'

13,800

14,276

'

'

'

14,276

9,227

'

'

9,227

6,400

'

'

'

6,400

19,300

'

'

19,300

'

'

'

'

Intangible assets, amortizable

'

'

'

'

'

7,700

'

'

'

7,700

5,233

'

5,200

33

'

920

'

900

20

'

4,660

'

4,180

480

'

310

'

310

'

1,923

'

1,900

23

'

5,270

'

5,270

'

10,295

'

7,940

2,355

Goodwill

108,293

674,676

1,084,151

769,862

'

70,580

'

'

'

'

87,147

'

'

'

'

38,363

'

'

'

'

74,929

'

'

'

'

26,743

'

'

'

27,771

'

'

'

'

39,781

'

'

'

72,495

'

'

'

Total assets acquired

'

'

'

'

'

123,999

'

'

'

'

125,666

'

'

'

'

56,561

'

'

'

'

99,088

'

'

'

'

39,512

'

'

'

40,976

'

'

'

'

92,552

'

'

'

94,223

'

'

'

Deferred revenue

'

'

'

'

'

-20,942

'

'

'

'

-11,726

'

'

'

'

-1,003

'

'

'

'

-3,948

'

'

'

'

-1,020

'

'

'

-1,348

'

'

'

'

-4,400

'

'

'

-9,461

'

'

'

Dividend payable

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-4,905

'

'

'

'

'

'

'

Other liabilities assumed

'

'

'

'

'

'

'

'

'

'

-7,799

'

'

'

'

-1,606

'

'

'

'

-607

'

'

'

'

-1,444

'

'

'

-3,011

'

'

'

'

-23,731

'

'

'

-2,189

'

'

'

Deferred tax liability

'

'

'

'

'

-8,119

'

'

'

'

-6,292

'

'

'

'

-3,674

'

'

'

'

-4,737

'

'

'

'

-2,309

'

'

'

-2,086

'

'

'

'

-6,331

'

'

'

-2,573

'

'

'

Non-controlling interest

'

'

'

'

'

'

'

'

'

'

-3,205

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total

'

'

'

'

'

94,938

'

'

'

'

96,644

'

'

'

'

50,278

'

'

'

'

89,796

'

'

'

'

34,739

'

'

'

34,531

'

'

'

'

53,185

'

'

'

80,000

'

'

'

Weighted average amortization period at acquisition date

'

'

'

'

'

'

'

'

'

'5 years

'3 years

'

'3 years

'3 years

'

'9 years 10 months 24 days

'

'10 years

'3 years

'

'9 years 10 months 24 days

'

'10 years

'3 years

'

'

'

'3 years

'

'1 year 9 months 18 days

'

'1 year 9 months 18 days

'3 years

'

'

'

'5 years 8 months 12 days

'

'5 years 3 months 18 days

'

'5 years 6 months

'4 years 6 months

Acquired intangible assets

'

'

'

'

'

'

'

'

'

'

25,033

'

'

'

'

14,720

'

'

'

'

18,936

'

'

'

'

9,537

'

'

'

8,323

'

'

'

'

24,570

'

'

'

10,295

'

'

'

Number of training centers acquired

'

'

'

'

'

'

16

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details)

12 Months Ended

12 Months Ended

12 Months Ended

0 Months Ended

3 Months Ended

12 Months Ended

46 Months Ended

0 Months Ended

3 Months Ended

12 Months Ended

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2011

Oct. 26, 2011

Jan. 25, 2012

Jan. 25, 2012

Dec. 31, 2012

Dec. 31, 2012

Oct. 31, 2015

Oct. 31, 2015

Oct. 26, 2011

Jan. 25, 2012

Dec. 31, 2012

Dec. 31, 2012

CNY

CNY

CNY

Subsidiary of minority shareholder of Taishidian Holding

Subsidiary of minority shareholder of Taishidian Holding

Company owned by the family member of the principal of Tianjin Tutoring

School founded by principal of Shuyang K-12

School founded by principal of Shuyang K-12

Former shareholder of Changsha K-12

Former shareholder of Changsha K-12

Former shareholder of Changsha K-12

Subsidiary of former shareholder of Shenyang Universe High School

Subsidiary of former shareholder of Shenyang Universe High School

Subsidiary of former shareholder of Shenyang Universe High School

Former shareholder of Jinan WR Career Enhancement

Others

Others

Others

Principal of Beijing YZ Tutoring

Principal of Jilin Tutoring

Former owner of Beijing Away United Technology Co., Ltd.

Former principal of Dalian Hope School ("Dalian Career Enhancement") and a senior manager of the Group

Former owner of Changsha Tutoring Principal

Subsidiary of former shareholder of Shenyang K-12

Subsidiary of former shareholder of Shenyang K-12

Principal of Shanghai Career Enhancement

Principal of Changsha Career Enhancement

Principal of Tianjin Tutoring

Former Owner of Beijing IT Career Enhancement

CEO of Beijing Century Tutoring

Former owner and currently general manager of Beijing JY Tutoring

Former owner of Guangzhou DP Tutoring

CEO of Suzhou Career Enhancement

Former owner of Chongqing XT Career Enhancement

Former shareholder of Beijing XGX Tutoring

Former shareholder of Genesis Career Enhancement

Former shareholder of Genesis Career Enhancement

Former shareholder of Hebei YL Career Enhancement

Former owner of Jinan WR Career Enhancement

Dr Jin Huang

Campus

Campus

Campus

Campus

Campus

Campus

Campus

Campus

Campus

Campus

CNY

CNY

Consulting services

Property management services

Property management services

CNY

Property management services

Property management services

Rental services

Rental services

Rental services

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

Class A Shares

Class A Shares

Class A Shares

Class B Shares

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

USD ($)

RELATED PARTY TRANSACTIONS

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Receipts

'

'

'

'

'

320,000

1,800,000

1,800,000

'

7,470,000

3,787,000

1,100,000

1,100,000

1,100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Sales of software and providing services

'

'

'

'

'

'

'

'

'

'

'

'

'

'

6,800,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Others

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

514,000

1,627,000

596,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amounts due from related parties

500,000

56,365,000

'

500,000

600,000

'

'

'

10,000

'

'

'

'

'

650,000

'

749,000

'

4,940,000

681,000

2,677,000

464,000

171,000

'

44,000

3,178,000

1,702,000

5,783,000

833,000

2,318,000

800,000

8,590,000

784,000

3,807,000

1,360,000

'

11,324,000

1,000,000

3,900,000

'

'

'

'

'

'

'

'

'

'

'

Amounts due to related parties

4,211,000

25,331,000

'

'

'

'

'

'

9,767,000

'

'

'

'

'

'

'

426,000

'

'

603,000

1,081,000

2,000

'

3,575,000

2,475,000

'

'

'

670,000

'

'

125,000

'

408,000

'

636,000

9,074,000

700,000

'

'

'

'

'

'

'

'

'

'

'

'

Minimum percentage of interest in voting power held by related party

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

10.00%

'

'

'

'

'

'

'

'

'

'

Maximum shares agreed to be purchased by related party

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

50,000,000

'

'

'

Shares charged in favor of Spin-Rich to secure campus' obligations under the Participation Agreement

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,818,182

'

Shares charged by Spin-Rich in favor of campus to secure campus' agreed-upon minimum return on its investment under the Participation Agreement

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

6,077,747

Shares purchased by related party

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

11,944,600

'

'

Aggregate consideration paid for shares purchased by related party

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

50,000,000

311,505,000

'

'

'

'

'

'

'

'

Share-based compensation

34,971,000

33,348,000

34,214,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$9,539,000

60,206,000

$34,554,000

215,274,000

'

'

'

'

DISCONTINUED_OPERATIONS_Detail

DISCONTINUED OPERATIONS (Details)

12 Months Ended

0 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2010

Dec. 31, 2012

Dec. 31, 2011

Dec. 02, 2011

Dec. 02, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 30, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 30, 2011

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

Beijing Century College Group

Beijing Century College Group

Sale of four business

Sale of four business

Sale of four business

Sale of four business

Xi'an Tutoring

Xi'an Tutoring

Shandong Software Companies

Shandong Software Companies

Guangzhou HP Tutoring

Guangzhou HP Tutoring

Tianjin Holding

Tianjin Holding

Tianjin Holding

Beijing Siwa Century Facility Management Co.

Beijing Siwa Century Facility Management Co.

Beijing Siwa Century Facility Management Co.

Beijing Siwa Century Facility Management Co.

Taishidian Holding

Taishidian Holding

Taishidian Holding

Sale of two business

CNY

CNY

USD ($)

CNY

CNY

Tutoring

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

item

item

Discontinued operations

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash consideration

'

'

'

'

'

'

'

'

'

35,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash payment received

'

'

'

-4,481,000

'

'

'

'

'

'

21,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of Disposed Businesses

'

'

'

'

'

'

'

'

4

4

'

3

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Ownership percentage held in discontinued operations

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

100.00%

'

'

'

'

Total impairment loss prior to disposal of business

'

'

'

'

'

'

'

'

'

118,318,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Disposal loss

'

'

'

'

'

'

8,185,000

'

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total consideration

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

309,049,000

Outstanding consideration receivable from Xihua Group

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

133,100,000

'

'

'

'

'

'

'

Outstanding consideration receivable from Xihua Group transferred to Suzhou Qingrun

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

25,300,000

'

'

'

'

'

'

'

Impairment charge

'

478,710,000

'

25,336,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

8,928,000

'

'

'

'

'

'

Assets classified as held for sale

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash and cash equivalents

'

985,000

'

68,180,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

139,099,000

'

'

'

'

'

'

Term deposits

'

85,677,000

'

45,205,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Accounts receivable, net of allowance

'

567,000

'

1,422,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Deferred tax assets

'

'

'

176,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amounts due from related parties

'

4,550,000

'

10,156,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Inventory, net

'

'

'

201,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Prepaid expenses and other current assets

'

41,380,000

'

16,470,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amounts due from related parties, non-current

'

22,284,000

'

22,463,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Other current assets

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

8,490,000

'

'

'

'

'

'

Property, plant and equipment, net

'

298,858,000

'

296,623,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

99,892,000

'

'

'

'

'

'

Intangible assets, net

'

11,569,000

'

13,332,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

59,885,000

'

'

'

'

'

'

Land use right, net

'

108,838,000

'

111,593,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

18,113,000

'

'

'

'

'

'

Long-term prepayment and receivable

'

'

'

63,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Goodwill

'

75,079,000

'

75,235,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

55,724,000

'

'

'

'

'

'

Other non-current assets

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3,198,000

'

'

'

'

'

'

Total assets held for sale

'

649,787,000

'

661,119,000

'

'

649,787,000

1,045,520,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

384,401,000

'

'

'

'

'

'

Liabilities associated with assets classified as held for sale

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Short-term borrowings

'

-2,000,000

'

-58,070,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Accounts payable-trade

'

-27,613,000

'

-28,540,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Accrued expenses and other current liabilities

'

-33,782,000

'

-33,203,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Accruals and other liabilities

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-29,284,000

'

'

'

'

'

'

Deferred revenue

'

-79,833,000

'

-60,411,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-67,787,000

'

'

'

'

'

'

Income tax payable

'

-19,706,000

'

-15,505,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-7,745,000

'

'

'

'

'

'

Amount due to related parties

'

-47,620,000

'

-22,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Current portion of Long-term borrowings

'

-28,500,000

'

-16,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Long-term borrowings

'

-18,000,000

'

-46,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Deferred tax liabilities - non-current

'

-8,432,000

'

-9,141,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-12,029,000

'

'

'

'

'

'

Non-current portion of consideration payable for acquisitions and others

'

-27,409,000

'

-31,116,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Other current liabilities

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-3,467,000

'

'

'

'

'

'

Other non-current liabilities

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-24,857,000

'

'

'

'

'

'

Total liabilities associated with assets classified as held for sale

'

-292,895,000

'

-320,686,000

'

'

-292,895,000

-465,855,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-145,169,000

'

'

'

'

'

'

Amount due to the Group's continuing operation

'

4,211,000

'

25,331,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

125,059,000

'

142,186,000

'

'

'

'

'

'

'

'

Impairment loss

137,509,000

856,696,000

'

25,336,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Revenues, income/loss from discontinued operation and gain/loss on sale of discontinued operations

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Revenues

'

'

160,787,000

'

188,916,000

'

'

'

'

'

'

'

26,756,000

25,800,000

'

15,020,000

'

8,620,000

5,161,000

13,146,000

'

'

128,870,000

126,330,000

'

103,382,000

115,370,000

102,466,000

'

Impairment loss

'

'

'

'

'

'

'

'

'

'

'

'

-36,303,000

'

-39,758,000

'

-29,073,000

'

-13,183,000

'

'

'

-8,928,000

'

'

'

'

'

'

Income/(loss) from discontinued operation

'

'

'

'

'

'

'

'

'

'

'

'

-36,876,000

8,113,000

-43,315,000

6,304,000

-30,074,000

3,383,000

'

'

'

'

5,439,000

36,310,000

'

12,395,000

1,427,000

-10,792,000

'

Income tax benefit/ (expense)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

533,000

-259,000

316,000

360,000

6,000

-378,000

'

'

908,000

-532,000

'

-3,669,000

-3,390,000

216,000

'

Income/(loss) from discontinued operation, net of income tax

'

'

'

'

'

'

'

'

'

'

'

'

-36,876,000

8,113,000

-42,782,000

6,045,000

-29,758,000

3,743,000

-16,512,000

1,315,000

'

'

'

'

'

8,726,000

-1,963,000

-10,576,000

'

Income from discontinued operation, net of income tax

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

6,347,000

35,778,000

'

'

'

'

'

Loss on sale of discontinued operation, net of income tax

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-15,908,000

'

'

'

'

'

'

'

Income (loss) from and on sale of discontinued operations, net of income tax

-1,153,000

-7,182,000

'

-121,544,000

'

44,418,000

'

'

'

'

'

'

-36,876,000

8,113,000

-42,782,000

6,045,000

-29,758,000

3,743,000

-16,512,000

1,315,000

'

-15,908,000

6,347,000

35,778,000

'

'

'

'

'

Foreign currency translation adjustment

'

'

'

'

'

'

'

'

'

'

'

'

1,488,000

'

2,688,000

'

1,285,000

'

585,000

'

'

7,758,000

'

'

'

'

'

'

'

ASSETS_HELD_AND_USED_Details

ASSETS HELD AND USED (Details)	12 Months Ended							12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2011	Dec. 31, 2009	Apr. 30, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
	USD ($)	CNY	CNY	CNY	USD ($)	CNY	21st School	21st School	21st School	21st School
							Subsequent Event	CNY	CNY	CNY
							CNY
Impaired Long-Lived Assets Held and Used [Line Items]	'	'	'	'	'	'	'	'	'	'
Consideration for the disposal	'	'	'	'	'	'	60,000	'	'	'
Impairment loss of intangible assets	'	198,784	0	0	'	'	'	15,928	'	'
Impairment loss of goodwill	'	478,710	25,336	'	'	'	'	34,122	-25,336	'
Cash and cash equivalents	30,211	188,216	402,502	708,783	64,606	361,691	'	10,095	81,607	'
Prepaid expenses and other current assets	53,224	331,591	557,451	'	'	'	'	56	5,757	'
Deferred tax assets	'	'	'	'	'	'	'	2,086	'	'
Other non-current assets	38,315	238,707	319,611	'	'	'	'	'	627	'
Property and equipment, net	84,663	527,457	492,393	'	'	'	'	214,436	123,500	'
Intangible assets, net	46,991	292,758	498,715	'	'	'	'	24,652	40,580	'
Land use rights, net	20,668	128,766	132,144	'	'	'	'	126,697	130,031	'
Goodwill	108,293	674,676	1,084,151	769,862	'	'	'	50,284	84,406	'
Total assets	510,483	3,180,358	4,720,627	'	'	'	'	428,306	466,508	'
Accounts payable-trade	8,425	52,487	23,356	'	'	'	'	6,473	'	'
Accrued expenses and other current liabilities	68,640	427,635	449,273	'	'	'	'	27,274	86,966	'
Deferred revenue	80,610	502,207	395,778	'	'	'	'	12,104	19,020	'
Income taxes payable	32,739	203,968	116,901	'	'	'	'	6,965	2,377	'
Deferred tax liabilities,non-current	21,162	131,844	145,227	'	'	'	'	35,341	41,141	'
Total liabilities	288,343	1,796,403	1,954,164	'	'	'	'	88,157	149,504	'
Revenues	215,689	1,343,763	1,572,371	1,114,655	'	'	'	82,283	75,502	65,096
Impairment loss (note(i))	137,509	856,696	25,336	'	'	'	'	-50,050	-25,336	'
Income/(loss) before income taxes	-276,896	-1,725,101	176,604	205,131	'	'	'	-55,846	-21,735	5,146
Income tax benefit/ (expense)	-9,433	-58,768	38,841	37,850	'	'	'	6,140	-1,602	645
Net income/(loss)	'	'	'	'	'	'	'	-49,706	-23,337	5,791

NONCONTROLLING_INTERESTS_Detai

NONCONTROLLING INTERESTS (Details)

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Jan. 02, 2012

Dec. 30, 2011

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

In Thousands, unless otherwise specified

USD ($)

CNY

CNY

21st School

21st School

21st School

Guangzhou ZS Career Enhancement

Guangzhou ZS Career Enhancement

Shenyang K-12

Shenyang K-12

Taishidian Holding

Taishidian Holding

Ambow Jingxue

Ambow Jingxue

Genesis Career Enhancement

Genesis Career Enhancement

CNY

CNY

NON-CONTROLLING INTERESTS

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Retained term to operate 21st School

'

'

'

'15 years

'15 years

'

'

'

'

'

'

'

'

'

'

'

Total consideration for the disposal

'

'

'

'

183,677

'

'

'

'

'

'

'

'

'

'

'

Estimated carrying value of goodwill, intangible asset and long-lived assets at the end of 15-year operating right period

46,267

288,245

54,881

'

'

285,713

'

'

'

'

'

'

'

'

'

'

Difference between the consideration and the carrying amount of noncontrolling interest

'

'

'

'

'

102,036

'

'

'

'

'

'

'

'

'

'

Non-controlling interest (as a percent)

'

'

'

'

'

'

5.00%

5.00%

10.00%

10.00%

30.00%

30.00%

36.00%

36.00%

23.00%

23.00%

FAIR_VALUE_MEASUREMENTS_Detail

FAIR VALUE MEASUREMENTS (Details)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2012
	CNY	CNY	CNY	USD ($)	Recurring basis	Recurring basis	Nonrecurring basis	Nonrecurring basis
					Carrying Value	Significant Unobservable Inputs (Level 3)	Carrying Value	Significant Unobservable Inputs (Level 3)
					Interest rate change feature	Interest rate change feature	CNY	CNY
					CNY	CNY
Assets:	'	'	'	'	'	'	'	'
IRCF	'	'	'	'	181	181	'	'
Property and equipment & Other non-current assets	238,707	319,611	'	38,315	'	'	1,672	1,672
Intangible assets	292,758	498,715	'	'	'	'	174,944	174,944
Goodwill	674,676	1,084,151	769,862	108,293	'	'	749,755	749,755
Property and equipment impairment charges	130,545	0	0	'	'	'	'	'
Other non-current assets impairment charges	55,825	'	'	'	'	'	'	'
Goodwill impairment charges	478,710	25,336	'	'	'	'	'	'
Intangible assets impairment charges	191,616	'	'	'	'	'	'	'

FAIR_VALUE_MEASUREMENTS_Detail1

FAIR VALUE MEASUREMENTS (Details 2) (CNY)	12 Months Ended		12 Months Ended			0 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2012	Sep. 30, 2012	Sep. 30, 2012	Sep. 30, 2012	Sep. 30, 2012	Sep. 30, 2012	Sep. 30, 2012
			Minimum	Maximum	Nonrecurring	Nonrecurring	Nonrecurring	Nonrecurring	Nonrecurring	Nonrecurring	Nonrecurring
					Level 3	Level 3	Level 3	Level 3	Level 3	Level 3	Level 3
						Discounted cash flow	Discounted cash flow	Discounted cash flow	Relief-from-royalty method	Relief-from-royalty method	Relief-from-royalty method
							Minimum	Maximum		Minimum	Maximum
FAIR VALUE MEASUREMENTS	'	'	'	'	'	'	'	'	'	'	'
Property and equipment & Other non-current assets	'	'	'	'	'	1,672	'	'	'	'	'
Intangible assets	292,758	498,715	'	'	174,944	'	'	'	174,944	'	'
Unobservable inputs	'	'	'	'	'	'	'	'	'	'	'
Projection years	'	'	'	'	'	'	'16 years	'24 years	'	'	'
Discount rate (as a percent)	'	'	16.00%	17.00%	'	17.00%	'	'	'	17.00%	22.00%
Terminal growth rate (as a percent)	3.00%	'	'	'	'	3.00%	'	'	3.00%	'	'
Royalty rate (as a percent)	'	'	'	'	'	'	'	'	'	1.00%	8.00%

CONCENTRATIONS_Details

CONCENTRATIONS (Details)

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2012

In Thousands, unless otherwise specified

USD ($)

CNY

CNY

Accounts receivable

Accounts receivable

Other receivables

Other receivables

Other receivables

Other non-current assets

Other non-current assets

Other non-current assets

Other non-current assets

Other non-current assets

Other non-current assets

Other non-current assets

Credit risk

Credit risk

Credit risk

Credit risk

Credit risk

Credit risk

Credit risk

Credit risk

Credit risk

Credit risk

Credit risk

Credit risk

Soochow University

Soochow University

Company A

Company A

Company B

Company C

Company C

Company D

Company D

Company E

Company F

Company G

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CNY

CONCENTRATIONS

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Concentration risk (as a percent)

'

'

'

52.00%

39.00%

23.00%

8.00%

12.00%

46.00%

42.00%

13.00%

17.00%

18.00%

27.00%

10.00%

Other receivables

'

'

'

'

'

75,100

44,061

65,609

'

'

'

'

'

'

'

Other non-current assets

$38,315

238,707

319,611

'

'

'

'

'

109,993

134

30,900

55,936

57,600

65,609

22,842

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details)

12 Months Ended

12 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

1 Months Ended

12 Months Ended

0 Months Ended

0 Months Ended

In Thousands, except Share data, unless otherwise specified

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2010

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Oct. 24, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2012

1-May-14

Jun. 30, 2014

Dec. 31, 2013

Feb. 28, 2013

Mar. 31, 2013

Apr. 30, 2013

Apr. 30, 2013

7-May-14

Jun. 12, 2012

Apr. 30, 2013

Dec. 31, 2012

Jun. 03, 2013

Jun. 03, 2013

Dec. 31, 2013

Dec. 31, 2013

5-May-14

1-May-14

1-May-14

13-May-14

13-May-14

13-May-14

7-May-14

7-May-14

7-May-14

7-May-14

USD ($)

CNY

USD ($)

USD ($)

CNY

CNY

Ambow

IFC Loan

IFC Loan

IFC Loan

Taishidian Holding

Taishidian Holding

Taishidian Holding

Loss of control of certain schools

CEIHL

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

Subsequent Event

CNY

USD ($)

CNY

USD ($)

CNY

CNY

CNY

CNY

Scenario forecast

Short-term borrowings

Short-term borrowings

Cooperation dispute on host right of Tongshenghu

Ambow

IFC Loan

IFC Loan

IFC Loan

IFC Loan

21st School

Taishidian Holding

Class A ordinary shares

Class A ordinary shares

Class A ordinary shares

Class A ordinary shares

Class A ordinary shares

CEIHL

CEIHL

CEIHL

CEIHL

CEIHL

CEIHL

CEIHL

CEIHL

CEIHL

CNY

CNY

CNY

CNY

CNY

USD ($)

CNY

CNY

CNY

CNY

Scenario forecast

USD ($)

CNY

USD ($)

CNY

SummitView

USD ($)

CNY

IFC C Loan

IFC D Loan

IFC D Loan

IFC D Loan

IFC D Loan

IFC D Loan

IFC D Loan

CNY

USD ($)

USD ($)

CNY

USD ($)

CNY

Baring

SummitView

USD ($)

USD ($)

SUBSEQUENT EVENTS

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of shares issued and sold

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

30,801,128

30,801,128

'

'

14,667,203

'

'

'

'

'

'

'

'

'

Total purchase consideration of shares issued and sold

'

'

'

'

422,913

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$21,000

130,823

'

'

'

'

'

'

'

'

'

'

'

'

Amount received for issuance and sale of shares

'

'

'

'

447,628

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

10,000

62,301

'

'

'

'

'

'

'

'

'

'

'

'

Outstanding consideration receivable

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

11,000

68,622

'

'

'

'

'

'

'

'

'

'

Additional term for which control and legal title on 21st School is maintained

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'14 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total consideration for the disposal

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

60,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Net assets

'

'

'

'

'

'

148,868

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount due included in accounts receivable and prepaid and other current assets

'

'

'

'

'

'

'

'

'

'

143,233

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Estimated consideration to be received on disposal

10,896

67,885

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

110,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total net revenue

'

'

160,787

188,916

'

'

'

'

'

'

103,382

115,370

102,466

60,535

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Net asset

'

649,787

'

'

'

661,119

'

'

'

'

'

'

'

110,297

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt amount to be repaid

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

20,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt repaid

'

'

'

'

'

'

'

'

'

'

'

'

'

'

83,000

'

'

'

'

3,000

18,690

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Debt outstanding amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

105,912

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount of interest associated with prepaid and other current assets disposed

'

164,680

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

161,180

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Consideration of interest associated with prepaid and other current assets disposed

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

35,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Allowance recognized of interest associated with prepaid and other current assets disposed

'

'

'

'

'

'

129,680

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Short-term borrowings due for repayment

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

25,000

78,630

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount of loan

'

'

'

'

'

'

'

20,000

125,710

20,000

'

'

'

'

'

'

'

'

'

'

'

'

125,710

'

'

'

'

'

'

'

'

'

17,000

13,981

87,103

'

'

'

'

Amount of loans and funds provided for restructuring plan

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

48,000

299,044

'

'

'

'

'

5,000

5,000

Voting rights (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

50.10%

50.10%

'

'

'

'

'

'

'

Economic interest (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

85.00%

85.00%

'

'

'

'

'

'

'

Amount assigned to lenders

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5,000

31,150

'

'

Interest rate (as a percent)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

3.00%

3.00%

3.00%

'

'

'

'

Term of debt agreement

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'3 years

'3 years

'3 years

'

'

'

'

Damage amount sought by plaintiff

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

168,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

ADDITIONAL_INFORMATION_CONDENS2

ADDITIONAL INFORMATION - CONDENSED FINANCIAL STATEMENTS (Details)

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2009

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2009

In Thousands, unless otherwise specified

USD ($)

CNY

USD ($)

CNY

CNY

CNY

Parent Company

Parent Company

Parent Company

Parent Company

Parent Company

Parent Company

USD ($)

CNY

USD ($)

CNY

CNY

CNY

ADDITIONAL INFORMATION - CONDENSED FINANCIAL STATEMENTS

'

'

'

'

'

'

'

'

'

'

'

'

Amount of Restricted Net Assets for Consolidated and Unconsolidated Subsidiaries

'

1,363,618

'

1,054,129

'

'

'

'

'

'

'

'

Current assets:

'

'

'

'

'

'

'

'

'

'

'

'

Cash and cash equivalents

30,211

188,216

64,606

402,502

708,783

361,691

2,511

15,644

1,066

6,641

194,376

3,879

Amounts due from related parties

80

500

'

56,365

'

'

113,660

708,113

'

638,333

'

'

Prepaid expenses and other current assets

53,224

331,591

'

557,451

'

'

505

3,148

'

3,790

'

'

Total current assets

202,875

1,263,931

'

2,188,813

'

'

116,676

726,905

'

648,764

'

'

Non-current assets:

'

'

'

'

'

'

'

'

'

'

'

'

Intangible assets, net

'

292,758

'

498,715

'

'

71

443

'

547

'

'

Investment in subsidiaries

'

'

'

'

'

'

89,358

556,707

'

2,151,159

'

'

Total non-current assets

307,608

1,916,427

'

2,531,814

'

'

89,429

557,150

'

2,151,706

'

'

Total assets

510,483

3,180,358

'

4,720,627

'

'

206,105

1,284,055

'

2,800,470

'

'

Current liabilities:

'

'

'

'

'

'

'

'

'

'

'

'

Convertible loan

19,447

121,156

'

'

'

'

19,447

121,156

'

'

'

'

Deferred revenue

80,610

502,207

'

395,778

'

'

625

3,896

'

5,417

'

'

Accounts payable

8,425

52,487

'

23,356

'

'

'

'

'

557

'

'

Amounts due to related parties

676

4,211

'

25,331

'

'

1,034

6,439

'

7,532

'

'

Accrued and other liabilities

68,640

427,635

'

449,273

'

'

9,125

56,854

'

58,444

'

'

Total current liabilities

267,181

1,664,559

'

1,536,494

'

'

30,231

188,345

'

71,950

'

'

Total non-current liabilities

21,162

131,844

'

417,670

'

'

'

'

'

16,938

'

'

Total liabilities

288,343

1,796,403

'

1,954,164

'

'

30,231

188,345

'

88,888

'

'

SHAREHOLDERS' EQUITY

'

'

'

'

'

'

'

'

'

'

'

'

Ordinary shares (US$ 0.0001 par value; 1,200,000,000 and 1,200,000,000 shares authorized, 144,481,064 and 145,975,484 shares issued and outstanding as of December 31, 2011 and 2012, respectively)

17

103

'

102

'

'

17

103

'

102

'

'

Additional paid-in capital

401,321

2,500,273

'

2,498,162

'

'

401,321

2,500,273

'

2,498,162

'

'

Warrants

'

'

'

1,219

'

'

'

'

'

1,219

'

'

Retained earnings

-241,402

-1,503,956

'

111,417

'

'

-222,717

-1,387,550

'

233,616

'

'

Accumulated other comprehensive income

-2,747

-17,116

'

-21,517

'

'

-2,747

-17,116

'

-21,517

'

'

Total Ambow Education Holding Ltd.'s equity

175,873

1,095,710

'

2,711,582

'

'

175,874

1,095,710

'

2,711,582

'

'

Total liabilities and equity

$510,483

3,180,358

'

4,720,627

'

'

$206,105

1,284,055

'

2,800,470

'

'

ADDITIONAL_INFORMATION_CONDENS3

ADDITIONAL INFORMATION - CONDENSED FINANCIAL STATEMENTS (Details 2) (USD $)	Dec. 31, 2012	Dec. 31, 2011	Aug. 31, 2010	Aug. 31, 2010	Dec. 31, 2012	Dec. 31, 2011
			Class A ordinary shares	Class B Ordinary shares	Parent Company	Parent Company
ADDITIONAL INFORMATION - CONDENSED FINANCIAL STATEMENTS	'	'	'	'	'	'
Ordinary shares, par value (in dollars per share)	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Ordinary shares, shares authorized	1,200,000,000	1,200,000,000	'	'	1,200,000,000	1,200,000,000
Ordinary shares, shares issued	145,975,484	144,481,064	'	'	145,975,484	144,481,064
Ordinary shares, shares outstanding	145,975,484	144,481,064	'	'	145,975,484	144,481,064

ADDITIONAL_INFORMATION_CONDENS4

ADDITIONAL INFORMATION - CONDENSED FINANCIAL STATEMENTS (Details 3)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
	USD ($)	CNY	CNY	CNY	Parent Company	Parent Company	Parent Company	Parent Company
					USD ($)	CNY	CNY	CNY
NET REVENUES	'	'	'	'	'	'	'	'
- Educational program and services	$204,953	1,276,877	1,205,771	899,992	'	'	1,008	2,001
- Software products	10,736	66,886	366,600	214,663	30	190	192	'
Total net revenues	215,689	1,343,763	1,572,371	1,114,655	30	190	1,200	2,001
Cost of revenues	'	'	'	'	'	'	'	'
- Educational program and services	-135,750	-845,738	-633,421	-466,064	'	'	-16,822	-11,878
- Software products	-1,954	-12,176	-49,223	-13,721	-153	-951	'	'
Total cost of revenues	-137,704	-857,914	-682,644	-479,785	-153	-951	-16,822	-11,878
GROSS PROFIT	77,985	485,849	889,727	634,870	-123	-761	-15,622	-9,877
Operating expenses:	'	'	'	'	'	'	'	'
Selling and marketing	-95,717	-596,324	-353,425	-235,683	-1,114	-6,941	-7,286	-6,832
General and administrative	-114,922	-715,977	-273,698	-162,850	-17,800	-110,893	-38,335	-35,752
Research and development	-5,111	-31,842	-39,541	-27,553	-140	-872	-842	-981
Total operating expenses	-353,259	-2,200,839	-692,000	-426,086	-19,054	-118,706	-46,463	-43,565
OPERATING INCOME (LOSS)	-275,274	-1,714,990	197,727	208,784	-19,177	-119,467	-62,085	-53,442
Share of income from subsidiaries	'	'	'	'	-240,460	-1,498,091	83,356	268,960
OTHER INCOME (EXPENSE)	'	'	'	'	'	'	'	'
Interest expenses, net	-1,558	-9,708	-15,656	-2,281	-401	-2,496	-976	514
Foreign exchange losses, net	-197	-1,229	-5,343	-3,711	-22	-136	'	'
Other income/(expenses)	133	826	-124	2,339	-156	-976	896	'
Income tax	9,433	58,768	-38,841	-37,850	'	'	-6	'
NET INCOME (LOSS) ATTRIBUTABLE TO AMBOW EDUCATION HOLDING LTD.	($260,214)	-1,621,166	21,185	216,032	($260,216)	-1,621,166	21,185	216,032

ADDITIONAL_INFORMATION_CONDENS5

ADDITIONAL INFORMATION - CONDENSED FINANCIAL STATEMENTS (Details 4)

12 Months Ended

In Thousands, unless otherwise specified

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2010

Dec. 31, 2010

Dec. 31, 2010

Dec. 31, 2010

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2010

Dec. 31, 2010

Dec. 31, 2010

Dec. 31, 2010

USD ($)

CNY

CNY

CNY

Series A Convertible Preferred Shares

Series B Convertible Preferred Shares

Series C Convertible Preferred Shares

Series D Convertible Preferred Shares

Parent Company

Parent Company

Parent Company

Parent Company

Parent Company

Parent Company

Parent Company

Parent Company

CNY

CNY

CNY

CNY

USD ($)

CNY

CNY

CNY

Series A Convertible Preferred Shares

Series B Convertible Preferred Shares

Series C Convertible Preferred Shares

Series D Convertible Preferred Shares

CNY

CNY

CNY

CNY

Statements of Cash Flows

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash flows from operating activities

($5,137)

-32,004

296,705

456,914

'

'

'

'

($17,984)

-112,041

-180,407

-257,026

'

'

'

'

Cash flows from financing activities

12,334

76,838

-46,216

406,598

'

'

'

'

19,447

121,157

'

'

'

'

'

'

Proceeds from issuance of ordinary shares, net of expenses

'

'

'

447,628

'

'

'

'

'

'

'

447,628

'

'

'

'

Proceeds from issuance of exercise of options

1,244

7,752

2,684

'

'

'

'

'

'

1

2,684

'

'

'

'

'

Effects of exchange rate changes on cash and cash equivalents

-1,213

-7,559

-15,450

-11,774

'

'

'

'

-18

-114

-10,012

-105

'

'

'

'

Net change in cash and cash equivalents

-34,395

-214,286

-306,281

347,092

'

'

'

'

1,445

9,003

-187,735

190,497

'

'

'

'

Cash and cash equivalents at beginning of year

64,606

402,502

708,783

361,691

'

'

'

'

1,066

6,641

194,376

3,879

'

'

'

'

Cash and cash equivalents at end of year

30,211

188,216

402,502

708,783

'

'

'

'

2,511

15,644

6,641

194,376

'

'

'

'

Supplemental disclosure of non-cash investing and financing activities

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Conversion of convertible redeemable preferred shares into ordinary shares

'

'

'

'

14,283

96,667

579,490

792,502

'

'

'

'

14,283

96,667

579,490

792,502

Issuance of share options upon exercise of warrants

'

'

'

2,737

'

'

'

'

'

'

'

2,737

'

'

'

'

Issuance of share options upon warrants

'

'

1,219

'

'

'

'

'

'

'

1,219

'

'

'

'

'