Bona Film (BONA) Inactive 20-F21 Apr 142013 FY Annual report (foreign)Financial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Dec. 31, 2013
Document and Entity Information	'
Entity Registrant Name	'Bona Film Group Ltd
Entity Central Index Key	'0001504796
Document Type	'20-F
Document Period End Date	31-Dec-13
Amendment Flag	'false
Current Fiscal Year End Date	'--12-31
Entity Well-known Seasoned Issuer	'No
Entity Voluntary Filers	'No
Entity Current Reporting Status	'Yes
Entity Filer Category	'Accelerated Filer
Entity Public Float	$0
Entity Common Stock, Shares Outstanding	31,402,346
Document Fiscal Year Focus	'2013
Document Fiscal Period Focus	'FY

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2013	Dec. 31, 2012
Current assets	'	'
Cash and cash equivalents	$32,684,423	$23,227,922
Restricted cash	30,727,502	4,815,332
Accounts receivable, net of allowance for doubtful accounts of $737,741 and $929,437 as of December 31, 2012 and 2013, respectively	39,409,151	40,307,672
Prepaid expenses and other current assets	17,325,791	23,329,262
Amounts due from related parties	510,116	343,817
Current deferred tax assets	973,080	970,683
Inventories	312,907	276,436
Total current assets	121,942,970	93,271,124
Distribution rights	6,554,057	11,406,692
Production costs	142,245,594	90,345,409
Prepaid film costs	4,406,013	7,426,915
Property and equipment, net	63,678,652	60,208,609
Acquired intangible assets, net	2,451,801	3,189,481
Non-current deferred tax assets	509,730	311,102
Cost method investments	1,479,113	1,296,307
Equity method investments	26,277,613	'
Goodwill	50,540,017	49,110,021
Total assets	420,085,560	316,565,660
Accounts payable (including accounts payable of the consolidated variable interest entities without recourse to Bona Film Group Limited of $30,597,371 and $22,912,676 as of December 31, 2012 and 2013, respectively)	24,540,234	35,257,660
Accrued expenses and other current liabilities (including accrued expenses and other current liabilities of the consolidated variable interest entities without recourse to Bona Film Group Limited of $24,589,125 and $29,639,438 as of December 31, 2012 and 2013, respectively)	32,634,753	28,145,099
Amounts due to related parties (including amounts due to related parties of the consolidated variable interest entities without recourse to Bona Film Group Limited of $5,084,036 and $5,200,900 as of December 31, 2012 and 2013, respectively)	5,885,724	5,746,328
Income tax payable (including income tax payable of the consolidated variable interest entities without recourse to Bona Film Group Limited of $2,201,399 and $6,460,253 as of December 31, 2012 and 2013, respectively)	6,460,253	2,420,443
Bank borrowings (including bank borrowings of the consolidated variables interest entities without recourse to Bona Film Group Limited of $8,058,291 and $35,425,402 as of December 31, 2012 and 2013, respectively)	60,703,791	12,542,161
Other borrowings (including other borrowings of the consolidated variable interest entities without recourse to Bona Film Group Limited of $8,671,050 and $4,126,402 as of December 31, 2012 and 2013, respectively)	4,126,402	8,671,050
Current film participation financing liabilities with unrelated parties (including current film participation financing liabilities with unrelated parties of the consolidated variable interest entities without recourse to Bona Film Group Limited of $13,640,385 and $7,038,243 as of December 31, 2012 and 2013, respectively)	7,116,841	15,086,892
Current film participation financing liabilities with related party (including current film participations financing liabilities with related party of the consolidated variable interest entities without recourse to Bona Film Group Limited of nil and $36,704,809 as of December 31, 2012 and 2013, respectively)	36,704,809	'
Total current liabilities	178,172,807	107,869,633
Bank borrowings (including bank borrowings of the consolidated variable interest entities without recourse to Bona Film Group Limited of $8,025,553 and nil as of December 31, 2012 and 2013, respectively)	20,000,000	18,025,553
Deferred income (including deferred income of the consolidated variable interest entities without recourse to Bona Film Group Limited of $42,720 and $873,330 as of December 31, 2012 and 2013, respectively)	1,358,577	813,681
Non-current film participation financing liabilities with related party (including current film participation financing liabilities with related party of the consolidated variable interest entities without recourse to Bona Film Group Limited of nil and $17,675,141 as of December 31, 2012 and 2013, respectively)	17,675,141	'
Non-current deferred tax liabilities (including non-current deferred tax liabilities of the consolidated variable interest entities without recourse to Bona Film Group Limited of $211,203 and $23,626 as of December 31, 2012 and 2013, respectively)	23,626	211,203
Total liabilities	217,230,151	126,920,070
Commitments and contingencies (Note 26)	'	'
Equity	'	'
Bona Film Group Limited's ordinary shares ($0.0005 par value; 85,000,000 shares authorized, 30,402,346 and 29,737,257 shares issued and outstanding as of December 31, 2012 and 31,402,346 and 30,160,235 shares issued and outstanding as of December 31, 2013)	15,080	14,869
Additional paid-in capital	182,781,563	176,134,737
Statutory reserves	3,533,885	2,543,272
Accumulated profit	5,216,171	550,518
Accumulated other comprehensive income	9,512,937	6,465,090
Total Bona Film Group Limited's equity	201,059,636	185,708,486
Noncontrolling interests	1,795,773	3,937,104
Total equity	202,855,409	189,645,590
Total liabilities and equity	$420,085,560	$316,565,660

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Accounts receivable, allowance for doubtful accounts	$929,437	$737,741
Accounts payable	24,540,234	35,257,660
Accrued expenses and other current liabilities	32,634,753	28,145,099
Amounts due to related parties	5,885,724	5,746,328
Income tax payable	6,460,253	2,420,443
Bank borrowings	60,703,791	12,542,161
Other borrowings	4,126,402	8,671,050
Current film participation financing liabilities with unrelated parties	7,116,841	15,086,892
Current film participation financing liabilities with related party	36,704,809	'
Bank borrowings	20,000,000	18,025,553
Deferred income	1,358,577	813,681
Non-current film participation financing liabilities with related party	17,675,141	'
Non-current deferred tax liabilities	23,626	211,203
Bona Film Group Limited's ordinary shares, par value (in dollars per share)	$0.00	$0.00
Bona Film Group Limited's ordinary shares, shares authorized	85,000,000	85,000,000
Bona Film Group Limited's ordinary shares, shares issued	31,402,346	30,402,346
Bona Film Group Limited's ordinary shares, shares outstanding	30,160,235	29,737,257
Consolidated variable interest entities without recourse	'	'
Accounts payable	22,912,676	30,597,371
Accrued expenses and other current liabilities	29,639,438	24,589,125
Amounts due to related parties	5,200,900	5,084,036
Income tax payable	6,460,253	2,201,399
Bank borrowings	35,425,402	8,058,291
Other borrowings	4,126,402	8,671,050
Current film participation financing liabilities with unrelated parties	7,038,243	13,640,385
Current film participation financing liabilities with related party	36,704,809	0
Bank borrowings	0	8,025,553
Deferred income	873,330	42,720
Non-current film participation financing liabilities with related party	17,675,141	0
Non-current deferred tax liabilities	$23,626	$211,203

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Net revenue	$149,335,580	$142,282,919	$126,161,270
Cost of revenue	82,839,980	86,085,046	66,458,217
Gross profit	66,495,600	56,197,873	59,703,053
Operating expenses:	'	'	'
Film participation expenses	-1,319,749	438,636	321,100
Selling and marketing expenses	14,374,421	18,490,433	18,506,262
General and administrative expenses	49,853,700	41,890,064	28,371,497
Total operating expenses	62,908,372	60,819,133	47,198,859
Government subsidies	5,022,424	3,866,700	220,559
Operating income (loss)	8,609,652	-754,560	12,724,753
Other income:	'	'	'
Interest income from bank deposits	282,221	246,423	248,266
Interest income from loan to producer of TV series	'	'	141,545
Interest expenses	-1,382,683	-399,319	-589,833
Exchange gain	1,779,231	373,265	1,748,044
Loss on disposal of an equity method investment	'	-5,584	'
Other income	285,716	288,157	770,081
Income (loss) before income tax and equity in earnings of equity method investments, net of tax	9,574,137	-251,618	15,042,856
Provision for income taxes	5,130,025	1,322,368	473,542
Equity in earnings of equity method investments, net of tax	78,362	5,604	3,062
Net income (loss)	4,522,474	-1,568,382	14,572,376
Less: Net income (loss) attributable to the noncontrolling interests	-1,133,792	-284,500	140,295
Net income (loss) attributable to Bona Film Group Limited	5,656,266	-1,283,882	14,432,081
Net income (loss) per ordinary share	'	'	'
Basic (in dollars per share)	$0.19	($0.04)	$0.49
Diluted (in dollars per share)	$0.19	($0.04)	$0.48
Weighted average shares used in calculating net income (loss) per ordinary share	'	'	'
Basic (in shares)	29,870,809	29,514,979	29,353,936
Diluted (in shares)	30,436,728	29,514,979	29,844,462
Share-based compensation expenses	'	'	'
Share-based compensation	3,958,407	4,803,163	3,647,144
General and administrative expenses	'	'	'
Share-based compensation expenses	'	'	'
Share-based compensation	$3,958,407	$4,803,163	$3,647,144

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	12 Months Ended
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME	'	'	'
Net income (loss)	$4,522,474	($1,568,382)	$14,572,376
Other comprehensive income, net of tax of nil for the years ended December 31, 2011, 2012 and 2013	'	'	'
Foreign currency translation adjustments	3,057,062	1,030,733	3,449,951
Comprehensive income (loss)	7,579,536	-537,649	18,022,327
Less: comprehensive income (loss) attributable to the noncontrolling interests	-1,124,577	-282,552	188,095
Comprehensive income (loss) attributable to Bona Film Group Limited	$8,704,113	($255,097)	$17,834,232

CONSOLIDATED_STATEMENTS_OF_COM1

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME	'	'	'
Other comprehensive income, tax	$0	$0	$0

CONSOLIDATED_STATEMENTS_OF_CHA

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (USD $)	Total	Total Bona Film Group Limited's equity	Ordinary shares	Additional paid-in capital	Statutory reserves	Accumulated profit (deficit)	Accumulated other comprehensive income	Noncontrolling interests
Balance at Dec. 31, 2010	$160,072,166	$157,969,756	$14,675	$165,975,336	$1,975,715	($12,030,124)	$2,034,154	$2,102,410
Balance (in shares) at Dec. 31, 2010	'	'	29,349,481	'	'	'	'	'
Increase (Decrease) in Stockholders' Equity	'	'	'	'	'	'	'	'
Initial Public Offering cost	-350,000	-350,000	'	-350,000	'	'	'	'
Exercise of options	247,387	247,387	20	247,367	'	'	'	'
Exercise of options (in shares)	'	'	39,608	'	'	'	'	'
Net income (loss)	14,572,376	14,432,081	'	'	'	14,432,081	'	140,295
Share-based compensation expenses	3,647,144	3,647,144	'	3,647,144	'	'	'	'
Transfer to statutory reserves	'	'	'	'	69,155	-69,155	'	'
Foreign currency translation adjustments	3,449,951	3,402,151	'	'	'	'	3,402,151	47,800
Noncontrolling interests resulted from acquisition of movie theaters	1,155,121	'	'	'	'	'	'	1,155,121
Balance at Dec. 31, 2011	182,794,145	179,348,519	14,695	169,519,847	2,044,870	2,332,802	5,436,305	3,445,626
Balance (in shares) at Dec. 31, 2011	'	'	29,389,089	'	'	'	'	'
Increase (Decrease) in Stockholders' Equity	'	'	'	'	'	'	'	'
Exercise of options	1,811,901	1,811,901	174	1,811,727	'	'	'	'
Exercise of options (in shares)	'	'	348,168	'	'	'	'	'
Net income (loss)	-1,568,382	-1,283,882	'	'	'	-1,283,882	'	-284,500
Share-based compensation expenses	4,803,163	4,803,163	'	4,803,163	'	'	'	'
Transfer to statutory reserves	'	'	'	'	498,402	-498,402	'	'
Foreign currency translation adjustments	1,030,733	1,028,785	'	'	'	'	1,028,785	1,948
Capital contribution by noncontrolling shareholders (Note 25)	774,030	'	'	'	'	'	'	774,030
Balance at Dec. 31, 2012	189,645,590	185,708,486	14,869	176,134,737	2,543,272	550,518	6,465,090	3,937,104
Balance (in shares) at Dec. 31, 2012	29,737,257	'	29,737,257	'	'	'	'	'
Increase (Decrease) in Stockholders' Equity	'	'	'	'	'	'	'	'
Exercise of options	2,349,855	2,349,855	211	2,349,644	'	'	'	'
Exercise of options (in shares)	'	'	422,978	'	'	'	'	'
Net income (loss)	4,522,474	5,656,266	'	'	'	5,656,266	'	-1,133,792
Share-based compensation expenses	3,958,407	3,958,407	'	3,958,407	'	'	'	'
Transfer to statutory reserves	'	'	'	'	990,613	-990,613	'	'
Foreign currency translation adjustments	3,057,062	3,047,847	'	'	'	'	3,047,847	9,215
Acquisition of noncontrolling interests (Note 25)	-726,189	338,775	'	338,775	'	'	'	-1,064,964
Capital contribution by noncontrolling shareholders (Note 25)	48,210	'	'	'	'	'	'	48,210
Balance at Dec. 31, 2013	$202,855,409	$201,059,636	$15,080	$182,781,563	$3,533,885	$5,216,171	$9,512,937	$1,795,773
Balance (in shares) at Dec. 31, 2013	30,160,235	'	30,160,235	'	'	'	'	'

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities:	'	'	'
Net income (loss)	$4,522,474	($1,568,382)	$14,572,376
Adjustments to reconcile net income (loss) to net cash used in operating activities	'	'	'
Equity in earnings of equity method investments, net of tax	-78,362	-5,604	-3,062
Loss on disposal of an equity method investment	'	5,584	'
Share-based compensation expenses	3,958,407	4,803,163	3,647,144
Provision for bad debt	336,225	33,279	826,078
Other income	-285,716	-285,714	-285,714
Depreciation and amortization	5,723,479	4,370,679	2,711,958
Loss from disposal of property and equipment	69,924	2,265	191,705
Amortization of distribution rights	15,289,287	2,792,844	2,331,266
Amortization of production costs	27,474,082	41,774,480	37,116,065
Impairment of production costs and distribution rights	3,168,417	2,280,198	'
Changes in assets and liabilities:	'	'	'
Accounts receivable	1,891,074	1,543,005	-25,593,187
Prepaid expenses and other current assets	7,058,552	1,163,197	-13,991,376
Distribution rights	-11,347,920	-9,731,283	-3,643,433
Production costs	-77,563,238	-64,758,806	-40,367,979
Inventories	-27,409	-45,047	-47,732
Amounts due from related parties	-164,168	47,019	1,289,087
Accounts payable	-8,671,643	4,048,508	13,062,884
Deferred income	821,687	42,031	939,673
Accrued expenses and other current liabilities	3,382,142	3,019,017	9,773,047
Amounts due to related parties	878,337	579,148	-674,011
Income taxes payable	3,931,523	1,587,546	396,418
Deferred income taxes	-360,387	-1,146,761	-88,364
Film participation financing liabilities	-1,561,688	-15,235	76,701
Net cash provided by (used in) operating activities	-21,554,921	-9,464,869	2,239,544
Cash flows from investing activities:	'	'	'
Acquisition of business, net of cash acquired of US$1,379,343, nil and nil, as of December 31, 2011, 2012 and 2013, respectively	'	'	-24,205,450
Purchase of property and equipment	-9,662,056	-17,582,818	-9,722,708
Deposits paid for acquisition of property and equipment	'	'	-2,478,320
Prepayment for an cost method investment	'	'	-1,200,000
Purchase of cost method investments	-180,000	'	-62,909
Disposal of an equity method investment	'	55,020	'
Purchase of equity method investments	-25,892,609	'	'
Loan to a producer of TV series	'	'	386,835
Loans repayment from third parties	'	'	2,571,208
Amounts loaned to third parties	'	-90,469	'
Amounts loaned to related parties	'	'	-4,010,439
(Purchase) maturity of term deposit	'	6,037,761	-6,038,107
Deposit of restricted cash	-25,586,256	-599,952	-4,066,162
Net cash used in investing activities	-61,320,921	-12,180,458	-48,826,052
Cash flows from financing activities:	'	'	'
Payment of issuance cost in connection with Initial Public Offering	'	'	-350,000
Proceeds from exercise of options	2,497,943	1,822,937	172,324
Payment of deferred consideration for acquisition of business	'	-2,378,008	'
Amount due to related parties and third parties	-880,174	2,009,793	-6,690,382
Proceeds from bank borrowings	67,510,868	38,974,694	12,302,434
Repayments of bank borrowings	-18,202,865	-21,142,272	-22,566,691
Proceeds from film participation with unrelated parties	'	293,288	3,998,964
Proceeds from film participation with related party	53,819,967	'	'
Repayments of film participation financing liabilities principal	-6,681,161	-1,510,889	-4,849,323
Proceeds from other borrowings	2,314,172	6,150,156	1,572,723
Repayments of other borrowings	-6,698,927	'	-1,231,034
Capital contribution by noncontrolling shareholders	48,210	774,030	'
Acquisition of noncontrolling interests	-725,903	'	'
Net cash (used in) provided by financing activities	93,002,130	24,993,729	-17,640,985
Effect of foreign exchange rate changes	-669,787	-227,829	86,858
Net (decrease) increase in cash	9,456,501	3,120,573	-64,140,635
Cash and cash equivalents, beginning of year	23,227,922	20,107,349	84,247,984
Cash and cash equivalents, end of year	32,684,423	23,227,922	20,107,349
Supplement disclosure of cash flow information	'	'	'
Income taxes paid	1,663,927	730,709	196,565
Interests paid	3,427,798	967,100	1,502,957
Film participation expenses paid	241,939	132,223	244,399
Supplement disclosure of non-cash investing activities:	'	'	'
Cash consideration for business acquisition settled as an offset against the amount due from Mr. Dong Yu (Note 3)	'	'	3,064,993
Outstanding consideration payable for business acquisition (Note 3)	'	'	2,383,260
Payable for purchase of property and equipment	$6,144,982	$8,842,796	$5,668,211

CONSOLIDATED_STATEMENTS_OF_CAS1

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
CONSOLIDATED STATEMENT OF CASH FLOWS	'	'	'
Acquisition of business, cash acquired	$0	$0	$1,379,343

ORGANIZATION_AND_PRINCIPAL_ACT

ORGANIZATION AND PRINCIPAL ACTIVITIES	12 Months Ended
ORGANIZATION AND PRINCIPAL ACTIVITIES	Dec. 31, 2013
ORGANIZATION AND PRINCIPAL ACTIVITIES	'
ORGANIZATION AND PRINCIPAL ACTIVITIES	'

	1. ORGANIZATION AND PRINCIPAL ACTIVITIES

	Introduction

	Bona International Film Group Limited ("Bona International") was incorporated in British Virgin Islands ("BVI") on December 13, 2006. Bona International, together with its subsidiaries, variable interest entities (the "VIEs") and VIEs' subsidiaries, are engaged in film related activities and a talent agency business in the People's Republic of China (the "PRC").

	Bona Film Group Limited (the "Company") was established in the Cayman Islands in July 2010, which became the holding company of Bona International upon the completion of a 16 to 1 share exchange on November 10, 2010 with the existing shareholders of Bona International for all shares of equivalent classes. The Company together with its VIEs and subsidiaries are referred to as the "Group".

	Subsidiaries, VIEs and VIEs' subsidiaries

	As of December 31, 2013, the Company's subsidiaries, VIEs and VIEs' subsidiaries included the following entities:


			Date of		Place of		Percentage of
			incorporation/acquisition		incorporation		legal
							ownership
	Subsidiaries:
	Bona International Film Group Limited ("Bona International")		December 13, 2006		BVI			100	%
	Alpha Speed Limited		July 1, 2011		BVI			100	%
	Beijing Bona New World Media Technology Co., Ltd. ("Bona New World")		June 7, 2007		PRC			100	%
	Bona Entertainment Co., Ltd. ("Bona Entertainment")		July 1, 2008		Hong Kong			100	%
	Distribution Workshop (BVI) Ltd. ("Distribution Workshop BVI")		June 29, 2007		BVI			51	%
	Distribution Workshop (HK) Ltd. ("Distribution Workshop HK")		May 31, 2007		Hong Kong			51	%
	Bona Productions Co., Ltd. ("Bona Production")		July 21, 2010		Hong Kong			100	%
	Film Investments Limited		October 29, 2012		Hong Kong			100	%
	DW2 Limited		October 29, 2012		Hong Kong			100	%
	VIEs:
	Beijing Baichuan Film Distribution Co., Ltd. ("Baichuan") (previously named "Beijing PolyBona Film Distribution Co., Ltd.")		November 18, 2003		PRC			0	%
	Bona Film Group Co., Ltd. (PRC) ("Bona Film") (previously named "Beijing Bona Film and Culture Communication Co., Ltd.")		August 1, 2003		PRC			0	%
	Beijing Bona Advertising Co., Ltd. ("Bona Advertising")		April 28, 2005		PRC			0	%
	Cinema Popular Limited ("Cinema Popular")		October 15, 2008		Hong Kong			50	%
	VIEs' subsidiaries:
	Beijing Bona International Cineplex Investment and Management Co., Ltd. ("Beijing Bona Cineplex")		November 14, 2005		PRC			0	%
	Shanghai Bona Yinxing Cinema Development Co., Ltd. ("Shanghai Cinema")		March 5, 2008		PRC			0	%
	Beijing Bona Xingyi Culture Agency Co., Ltd. ("Bona Xingyi") (previously named "Beijing Bona Yinglong Culture Agency Co., Ltd.")		June 25, 2008		PRC			0	%
	Zhejiang Bona Film and Television Production Co., Ltd. ("Zhejiang Bona")		December 5, 2008		PRC			0	%
	Beijing Bona Youtang Cineplex Management Co., Ltd. ("Bona Youtang")		April 13, 2009		PRC			0	%
	Shijiazhuang Bona Cinema Investment Management Co., Ltd. ("Shijiazhuang Cinema")		August 27, 2009		PRC			0	%
	Shenzhen Bona Shidai Cinema Investment Management Co., Ltd. ("Shenzhen Cinema")		December 11, 2009		PRC			0	%
	Xi'an Huitong Bona Film Culture Media Co., Ltd. ("Xi'an Huitong")		October 18, 2010		PRC			0	%
	Beijing Bona Starlight Cineplex Management Co., Ltd. ("Bona Starlight")		July 1, 2011		PRC			0	%
	Beijing Bona Shunjing Cineplex Management Co., Ltd. ("Shunjing Cinema")		July 1, 2011		PRC			0	%
	Beijing Bona Huixin Cineplex Management Co., Ltd. ("Huixin Cinema")		July 1, 2011		PRC			0	%
	Tianjin Bona Jinkang Cineplex Management Co., Ltd. ("Jinkang Cinema")		July 1, 2011		PRC			0	%
	Chongqing Bona Yuexin Cineplex Management Co., Ltd. ("Yuexin Cinema")		July 1, 2011		PRC			0	%
	Changsha Mango Bona Cineplex Management Co., Ltd. ("Mango Cinema")		July 1, 2011		PRC			0	%
	Beijing Bona Jingpin Cineplex Management Co., Ltd. ("Jingpin Cinema")		November 8, 2011		PRC			0	%
	Beijing Bona Tianshi Cineplex Management Co., Ltd. ("Tianshi Cinema")		November 29, 2011		PRC			0	%
	Dongguan Bona Dongsheng Cineplex Investment Co., Ltd. ("Dongsheng Cinema")		December 1, 2011		PRC			0	%
	Tianjin Nongken Bona Film Investment Co., Ltd. ("Tianjin Nongken")		April 20, 2012		PRC			0	%
	Shanghai Bona Zhongyuan Management and Consulting Co., Ltd. ("Shanghai Zhongyuan")		May 24, 2012		PRC			0	%
	Suzhou Bona Lifeng Cineplex Management Co., Ltd. ("Suzhou Lifeng")		June 27, 2012		PRC			0	%
	Tianjin Bona Culture Media Co., Ltd. ("Bona Tianjin")		July 18, 2012		PRC			0	%
	Fenghua Bona Cineplex Management Co., Ltd. ("Fenghua Bona")		August 17, 2012		PRC			0	%
	Bona Guoqiang Tianjin Film and Culture Media Co., Ltd. ("Bona Guoqiang")		March 6, 2013		PRC			0	%
	Tianjin Bona Jinyu Capital Management Co., Ltd. ("Tianjin Jinyu)		September 17, 2013		PRC			0	%
	Zibo Bona Cineplex Management Co., Ltd. ("Zibo Cinema")		November 19, 2013		PRC			0	%

	The VIE arrangements

	The Group operates its businesses in the PRC through its affiliated entities due to the PRC regulations that restrict foreign investments in the film, television program, movie theaters, talent agency and advertising industries (the "Restricted Business"). As a Cayman Islands corporation, the Company is deemed a foreign legal person under PRC laws. Accordingly the Company is not allowed to directly own and operate the Restricted Business in the PRC.

The Company therefore conducts substantially all of its Restricted Business in the PRC through contractual arrangements with its VIEs and VIEs' subsidiaries. The VIEs and VIEs' subsidiaries hold the requisite license and permits necessary to conduct the Restricted Business in the PRC. In addition, the VIEs and VIEs' subsidiaries hold leases and other assets necessary to operate the Restricted Business in the PRC and generate substantially all of the Company's revenue in the PRC. The Group has three affiliated consolidated entities that operate its businesses in the PRC, each of which is an entity duly formed under PRC law.

These affiliated consolidated entities were established in the years set forth below:


Year of establishment		PRC affiliated entities		Principal activities
2003		Beijing Baichuan Film		Films distribution
2003		Distribution Co., Ltd.		Films distribution
2003		Bona Film Group Co., Ltd. (PRC)		Movie theater business, talent agency
2003		Bona Film Group Co., Ltd. (PRC)		services and television production
2005		Beijing Bona Advertising Co., Ltd.		Film related advertising sales

To provide the Company the power to control and the ability to receive substantially all of the expected residual returns of the VIEs, Bona New World entered into a series of contractual arrangements with the VIEs and their shareholders.



•
Agreements that transfer economic benefits to Bona New World



Exclusive Technology and Consulting Service Agreements

Under these agreements between Bona New World and each of the VIEs, Bona New World provides film investment consulting and technical services, operations management and marketing strategy consulting services to the VIEs. As consideration for these services, the VIEs pay Bona New World a service fee no less than 100% of its profit before tax. The Exclusive Technology and Consulting Service Agreements will be automatically renewed at the discretion of Bona New World and remain effective until the dissolution of either Bona New World or the VIEs.

Equity Pledge Agreements

The shareholders of the VIEs pledged all of their respective equity interests in the VIEs to Bona New World under Equity Pledge Agreements to secure their obligation under their respective exclusive technology and consulting service agreement with Bona New World. If the VIEs breach its contractual obligations under that agreement, Bona New World, as the pledgee, will be entitled to certain rights, including the right to sell the pledged equity interests. The nominee shareholders of the VIEs agree that, without prior written consent of Bona New World, they will not dispose of the pledged equity interests or create or allow any encumbrance on the pledged equity interests that would prejudice Bona New World's interest. During the term of the Equity Pledge Agreements, Bona New World is entitled to receive all income in cash or otherwise generated from the pledged equity interests, such as all dividends paid on the pledged equity interests. The Equity Pledge Agreements remain effective until the VIEs are no longer liable under the Exclusive Technology and Consulting Service Agreements.



•
Agreements that provide Bona New World with effective control



Voting Trust and Equity Purchase Option Agreements

The shareholders of the VIEs also entered into Voting Trust and Equity Purchase Option Agreements with Bona New World under which their voting rights and rights to appoint all directors and senior management personnel have been transferred to Bona New World. In addition, when permitted by PRC laws, each of them is granted to Bona New World or its designee irrevocable options to purchase all of their respective equity interests in the VIEs. The purchase price for the entire equity interest is the minimum price permitted by applicable PRC laws, rules and regulations, except that the purchase price for the equity interest held by Mr. Dong Yu in Bona Film shall be equal to the principal of the loan outstanding under the loan agreement described below, unless otherwise required by applicable PRC laws, rules and regulations. The Voting Trust and Equity Purchase Option Agreements remain effective until the termination of the corresponding Exclusive Technology and Consulting Service Agreements.

Loan Agreement

In 2011, Bona New World entered into a loan agreement with the Group's CEO, Mr. Dong Yu, to provide an interest-free loan of RMB 10 million solely for the purpose of increasing capital contributions to Bona Film. The loan has a term of 10 years and may be extended upon mutual written consent of the parties. Any proceeds generated from the transfer of equity interests held by Mr. Dong Yu in Bona Film to the Group shall be used to repay the loan and the loan can only be repaid using such proceeds. The Loan Agreement contains a number of covenants that restrict the actions that Mr. Dong Yu may take or cause the Bona Film to take. For example, Mr. Dong Yu (i) shall not transfer, sell, mortgage, dispose of, or encumber his equity interest in Bona Film except in accordance with the Equity Pledge Agreements discussed above, (ii) without Bona New World's prior written consent, shall not take actions or omissions that may have a material impact on the assets, business and liabilities of Bona Film, (iii) shall cause the shareholders' meeting and/or the board of directors of Bona Film not to approve the merger or consolidation of Bona Film with any person, or any acquisition or investment in any person, without Bona New World's prior written consent, and (iv) shall appoint any director candidates nominated by Bona New World.

As a result of these contractual arrangements, Bona New World has (1) the power to direct the activities of the VIEs that most significantly impact the VIEs' economic performance and (2) the right to receive economic benefits from the VIEs, and accordingly, the Company has consolidated the financial results of the VIEs and its subsidiaries in the consolidated financial statements for all the periods presented.

In concluding that the Company is the primary beneficiary of the VIEs, the Company believes that the voting trust is valid, binding and enforceable under existing PRC laws and regulations and enable the Company, through Bona New World, to vote on all matters requiring shareholder approval for the VIEs. In addition, the Company believes that the equity purchase option right provides the Company, through Bona New World, with a substantive kick-out right. More specifically, the terms of the equity purchase option is exercisable and enforceable under current PRC laws and regulations, and the minimum amount of consideration permitted by the applicable PRC laws to exercise such purchase option does not represent a financial barrier or disincentive for the Company, through Bona New World, to exercise such purchase option. The Company's rights under the Voting Trust and Equity Purchase Option Agreements provide the Company with control over the shareholders of the VIEs and thus provide the Company with the power to direct the activities that most significantly impact on the VIEs' economic performance.

Cinema Popular

In October 2008, Bona Entertainment entered an agreement with Hurry Up Limited, a Hong Kong based company engaged in film production, to set up Cinema Popular Limited ("Cinema Popular") in Hong Kong to invest in films and hold copyright of films (the "Joint-venture Agreement"). Bona Entertainment and Hurry Up Limited each owns 50% of the equity interest in Cinema Popular.

Through its control of the board of directors of Cinema Popular, Bona Entertainment controls Cinema Popular. As Bona Entertainment controls Cinema Popular and absorbs all of the expected losses of Cinema Popular, Bona Entertainment is the primary beneficiary of Cinema Popular and therefore has consolidated Cinema Popular.

Risks in relation to the VIEs' structure

The Company believes that Bona New World's contractual arrangements with the VIEs and its shareholders are in compliance with existing PRC laws and regulations and are valid, binding and enforceable and will not result in any violation of PRC laws or regulations currently in effect. The shareholders of the VIEs are also shareholders of the Company, and therefore have no current interest in seeking to act contrary to the contractual arrangements. However, substantial uncertainties exist regarding the interpretation of current and future PRC laws or regulations and the PRC regulations authorities may take a contrary view. If the legal structure and contractual arrangements were found to be in violation of any existing PRC laws or regulations, the regulations authorities may exercise their discretion and:



1)
revoke the business and operating licenses of the Company's PRC subsidiary or VIEs;

2)
restrict the rights to collect revenue from any of the Company's PRC subsidiary or VIEs;

3)
discontinue or restrict the operations of any related-party transactions among the Company's PRC subsidiary or VIEs;

4)
require the Company's PRC subsidiary or VIEs to restructure the relevant ownership structure or operations;

5)
take other regulatory or enforcement actions, including levying fines that could be harmful to the Group's business; or

6)
impose additional conditions or requirements with which the Group may not be able to comply.

The imposition of any of these penalties may result in a material adverse effect on the Group's ability to conduct its business. In addition, if the imposition of any of these penalties causes the Group to lose the rights to direct the activities of the VIEs and their subsidiaries or the right to receive their economic benefits, the Group would no longer be able to consolidate the financial results of the VIEs.

The Company's ability to control the VIEs depends on the right Bona New World has under the Voting Trust and Equity Purchase Option Agreements to vote on all matters requiring shareholder approval in the VIEs. As noted above, the Group believes this power of attorney is valid, building and enforceable under existing PRC laws and regulations but may not be as effective as direct equity ownership.

In addition, Mr. Dong Yu is the major nominee shareholder of Bona Film, and is also a beneficial owner of the Company. The interests of Mr. Dong Yu as the major nominee shareholder of Bona Film may differ from the interests of the Company as a whole, the Company cannot assure that when conflicts of interest arise, Mr. Dong Yu will act in the best interests of the Company or that conflicts of interests will be resolved in the Company's favor. Currently, the Company does not have existing arrangements to address potential conflicts of interest Mr. Dong Yu may encounter in his capacity as the major nominee shareholder of Bona Film, on the one hand, and as a beneficial owner and director of the Company, on the other hand. The Company believes Mr. Dong Yu will not act contrary to any of the contractual arrangements and the exclusive option agreement provides the Company with a mechanism to remove Mr. Dong Yu as the major nominee shareholder of Bona Film should he act to the detriment of the Company. The Company relies on Mr. Dong Yu, as a director and executive officer of the Company, to fulfill his fiduciary duties and abide by laws of the PRC and Cayman Islands and act in the best interest of the Company. If the Company cannot resolve any conflicts of interest or disputes between the Company and Mr. Dong Yu, the Company would have to rely on legal proceedings, which could result in disruption of its business, and there is substantial uncertainty as to the outcome of any such legal proceedings.

The following consolidated information of the VIEs and their subsidiaries was included in the accompanying consolidated financial statements with intercompany balances eliminated:


		December 31,
		2012			2013
Cash and cash equivalents			14,691,945			27,091,577
Accounts receivable, net			37,626,422			36,318,401
Prepaid expense and other current assets			14,626,701			12,146,627
Total current assets			73,351,336			108,069,565
Distribution rights			491,723			2,570,478
Production costs			53,248,207			92,283,331
Property and equipment, net			60,147,104			63,646,468


Total non-current assets			150,879,449			195,821,392


Total assets			224,230,785			303,890,957




Total current liabilities			92,841,657			147,508,123


Total non-current liabilities			8,279,476			18,572,097


Total liabilities			101,121,133			166,080,220









		Years ended December 31,
		2011			2012			2013
Net revenue			116,911,572			132,455,191			141,890,433




Net income			18,046,991			5,358,332			13,388,183









		Years ended December 31,
		2011			2012			2013
Net cash provided by operating activities			33,427,159			17,747,686			13,432,495
Net cash used in investing activities			(17,137,921	)		(22,238,836	)		(61,140,040	)
Net cash (used in) provided by financing activities			(12,406,973	)		13,263,501			60,107,177



There are no consolidated VIEs' assets that are collateral for the VIEs' obligations and which can only be used to settle the VIEs' obligations. No creditors (or beneficial interest holders) of the VIEs have recourse to the general credit of the Company or any of its consolidated subsidiaries. No terms in any arrangements, considering both explicit arrangements and implicit variable interests, require the Company or its subsidiaries to provide financial support to the VIEs. However, if the VIEs ever need financial support, the Company or its subsidiaries may, at its option and subject to statutory limits and restrictions, provide financial support to the VIEs through loans to the shareholders of the VIEs or entrustment loans to the VIEs.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'

	2. SUMMARY OF 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 ("US GAAP").

	b.
	Principles of consolidation

	The Group's consolidated financial statements included the financial statements of Bona Film Group Limited, its subsidiaries, VIEs and VIEs' subsidiaries. All intercompany transactions and balances were eliminated in consolidation.

	c.
	Use of estimate

	The preparation of the consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and revenue and expenses in the consolidated financial statements and accompanying notes. Significant accounting estimates reflected in the Group's consolidated financial statements include allowance for doubtful accounts, impairment of property and equipment and intangible assets, impairment of goodwill, impairment of distribution rights and production costs, valuation allowance for deferred tax assets, film participation financing liabilities, film participation expenses, amortization of distribution rights and production costs, share-based compensation expenses, and purchase price allocation for business acquisition.

	d.
	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. Accounts receivable balances are written off after all collection efforts have been exhausted.

	e.
	Lease accounting

	The Group evaluates each lease for classification as either a capital lease or an operating lease. The Group assesses a lease to be a capital lease if substantially all of the benefits and risks of ownership have been transferred to the lessee at its inception. The Group performs this evaluation at the inception of the lease and when a modification is made to a lease. If the lease agreement provides rent holidays or calls for a scheduled rent increase during the lease term, the Group recognizes the lease expense on a straight-line basis over the lease term. The difference between rent expense and rent paid is recorded as deferred rent in accrued expenses and other current liabilities accounts. The Group determines the straight-line rent expense impact of an operating lease upon inception of the lease. In leases containing both scheduled rent increases and contingent rents on the box office sales, only the fixed component of the lease payments are recognized on a straight-line basis over the lease term. Contingent rents are expensed or accrued in the period when the box office sales are recognized.

	f.
	Cash and cash equivalents

	Cash and cash equivalents consist of cash on hand and highly liquid investments which are unrestricted as to withdrawal or use, or have original maturities of three months or less when purchased.

	g.
	Restricted cash

	Restricted cash is related to the box office receipts from certain films deposited in specific accounts required by the banks as guarantees for short-term loans with the banks.

	h.
	Distribution rights

	Distribution rights include the unamortized costs of films for which the Group has acquired distribution rights, including completed films and films in production. In certain cases, the Group also shares the net profit of the film with the producers but does not receive any proportionate interest in the copyright of the film.

	Costs of acquiring film distribution rights are amortized using the individual-film-forecast-computation method, whereby these costs are amortized in the same ratio that current year's revenue bears to management's current estimate of remaining unrecognized ultimate revenue as of the beginning of the current fiscal year from the exhibition or sub-licensing of the films.

	Film ultimate revenue include estimates of revenue from all markets and territories, including revenue associated with theatrical release of the film, revenue associated with home video sales, licensing sales to broadcast or cable networks. Film ultimate revenue forecasts include estimates over a period not to exceed ten years following the date of the film's initial release. Estimated ultimate revenue is revised at least annually.

	i.
	Production costs

	Production costs include expenditure for the production and acquired proportional copyright of films by the Group. Production costs include costs of productions of films which have been completed and costs of productions which are still in production. The production costs are stated at the lower of cost less accumulated amortization, or fair value. For films completed and on release, the related capitalized costs are amortized using the individual-film-forecast-computation method, whereby these costs are amortized in the same ratio that current year's revenue bears to management's current estimate of remaining unrecognized ultimate revenue as of the beginning of the current fiscal year from the exhibition or licensing of the films.

	Most of the Group's bank borrowings and other borrowings are dedicated to fund the production of its films. Capitalization of interest costs commences when a film is set for production and ends when a film is substantially complete and ready for distribution. The interest expenses eligible for capitalization include interest expenses on bank borrowings and other borrowings.

	The Group enters into arrangements with third parties to jointly finance the production of some of its films and the Group distributes the films. The Group and the investors co-own the copyright and share the profit or loss of the films. This form of the arrangement is the sale of an economic interest in a film to an investor. The Group records the amount received from the investor as a reduction of its capitalized film costs, as the investor assumes full risk for that portion of the film asset acquired in these transactions.

	j.
	Impairment of distribution rights and production costs

	The Group reviews the distribution rights and production costs for impairment at least annually or whenever events or changes in circumstances indicate that the carrying amount of the distribution rights and production costs may be impaired. The valuation of distribution rights and production costs is reviewed on a title-by-title basis. The excess of the carrying value above the fair value is written off and the amount is classified as costs of revenue in the consolidated statements of operations. The Company bases these fair value measurements on unobservable inputs derived from the Company's assumptions about how market participants would price the asset. Due to the nature of these assets, market data for similar assets is not available. Key assumptions used in such fair value measurements include: (1) the discount rate applied to future cash flow streams, which is based on a risk-free rate plus a risk premium representing the risk associated with the type of property being exploited; and (2) the number of years over which the Company estimates future net cash flows. The Company considers the sensitivity of these inputs in assessing its assumptions. Additionally, on occasion, the Company may change the creative direction of, or abandon, one or more of the Company's films after being placed into production. As a result, amounts previously capitalized as production costs may be expensed. The Group will not subsequently restore any amounts written off in previous fiscal years.

	k.
	Property and equipment, net

Property and equipment, net are carried at cost less accumulated depreciation and amortization. Depreciation and amortization are calculated on a straight-line basis over the following estimated useful lives:


Film projection equipment		15 years
Furniture and office equipment		5 years
Transportation equipment		5 years
Leasehold improvements		lesser of original lease term or
		estimated useful life

l.
Acquired intangible assets with definite lives

Acquired identifiable intangible assets with definite lives are carried at cost less accumulated amortization. Amortization of definite-lived intangible assets is computed based on the straight-line method over the following estimated weighted average useful lives, which are as follows:


Membership		1.8 years
Favorable lease		1 - 4.5 years

m.
Acquired intangible assets with indefinite lives

If an acquired intangible asset is determined to have an indefinite life, it should not be amortized until its useful life is determined to be no longer indefinite. An intangible asset that is not subject to amortization is evaluated annually or more frequently if event and circumstances indicate that it might be impaired. Such impairment test consists of comparing the fair values of assets with their carrying value amounts and an impairment loss is recognized if and when the carrying amounts exceed the fair values. The estimates of fair values of intangible assets not subject to amortization are determined using discounted cash flow method. Significant assumptions are inherent in this process, including estimates of discount rates. Intangible assets with indefinite life represent movie theater licenses of 10 movie theaters acquired through business acquisition.

n.
Impairment of long-lived assets and intangible assets with definite life other than distribution rights and production costs

Long-lived assets, such as property and equipment and definite-lived intangible assets, other than distribution rights and production costs, are stated at cost less accumulated depreciation or amortization. The Group evaluates the recoverability of long-lived assets, including identifiable intangible assets, with determinable useful lives, other than distribution rights and production costs, whenever events or changes in circumstances indicate that a long-lived asset's carrying amount may not be recoverable. The Group measures the carrying amount of long-lived asset against the estimated undiscounted future cash flows expected to result from the use and eventual disposition of the asset. Impairment exists when the sum of the expected future net cash flows is less than the carrying value of the asset being evaluated. Impairment loss is calculated as the amount by which the carrying value of the asset exceeds its fair value. Fair value is estimated based on various valuation techniques, including the discounted value of estimated future cash flows. The evaluation of asset impairment requires the Group to make assumptions about future cash flows over the life of the asset being evaluated. These assumptions require significant judgment and actual results may differ from assumed and estimated amounts.

o.
Cost method investments

For investment in an investee over which the Group does not have a significant influence, the Group carries the investment at cost and recognizes as income for dividends received that are distributed from net accumulated earnings of the investee since the date of acquisition by the investor. The Group reviews the cost method investment for impairment whenever events or changes in circumstances indicate that the carrying amount of the investment may be impaired. An impairment loss is recognized when the decrease in fair value of the investment is other than temporary, for the amount equal to the difference between the investment's carrying amount and its fair value at the balance sheet date of the reporting period for which the assessment is made. The fair value of the investment would then become the new cost basis of the investment.

p.
Equity method investments

A company that is not consolidated, but over which the Group exercises significant influence, is accounted for under the equity method of accounting. Whether or not the Group exercises significant influence with respect to an affiliate depends on an evaluation of several factors including, among others, representation on the affiliated company's board of directors, impact of commercial arrangements, and ownership level, which is generally a 20% to 50% interest in the voting securities of the affiliated company. Under the equity method of accounting, the affiliated company's accounts are not reflected within the Group's consolidated balance sheets and statements of operations; however, the Group's share of the earnings or losses of the affiliated company is reflected in the caption "Equity in earnings of equity method investments" in the consolidated statements of operations.

When the Group's carrying value in an equity method affiliated company is reduced to zero, no further losses are recorded in the Group's consolidated financial statements unless the Group guaranteed obligations of the affiliated company or has committed additional funding. When the affiliated company subsequently reports income, the Group will not record its share of such income until it equals the amount of its share of losses not previously recognized.

An impairment charge is recorded when the carrying amount of the investment exceeds its fair value and this condition is determined to be other-than-temporary.

q.
Goodwill

The excess of the purchase price over the fair value of net assets acquired is recorded on the consolidated balance sheet as goodwill. Goodwill is not amortized but is evaluated annually or more frequently if event and circumstances indicate that they might be impaired.

When evaluating the goodwill impairment, the Group first assess qualitative factors to determine whether it is "more likely than not" that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment test.

If the Group assesses that it is more likely than not that the fair value of a reporting unit is less than its carrying amount, the Group will perform a two-step goodwill impairment test. The first step compares the fair values of each reporting unit to its carrying amount, including goodwill. 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.

r.
Film production financing

To fund production of its films, the Group obtains financing through bank borrowings, and a variety of arrangements with other investors which are described below.

Other borrowings

If the Group guarantees the third party providers of financing a fixed rate of return on the principal over a fixed term of period, the cash received from these investors is classified on the balance sheet as other borrowings. The Group accrues interest expenses on other borrowings using the fixed rate of return.

Film participation financing liabilities

For other financing, where the Group gives the third party providers of financing a fixed percentage of the film's worldwide net income, or a fixed percentage of the film's worldwide net income with guarantee of minimum rate of return on the principal, the cash received from these investors is accounted for as film participation financing liabilities, as the Group retains copyrights of the films and the arrangements do not involve sale of a proportionate undivided interest in the copyright to the third party participants.

Under those arrangements where the participant is entitled to a share of the respective film worldwide net income, the Group records the participant's share of net income in film participation expenses based on an effective interest rate method on an individual-film-forecast-computation basis. The Group starts to accrue for participation expenses from the initial exhibition of the film. The effective interest rate is calculated based on the initial investments by the third party participants and a series of future cash outflows to the participants estimated by the Group using the same estimates of revenue determined in using the individual-film-forecast-computation method as discussed above under amortization of its own production costs. The rate is then applied to the outstanding film participation financing liabilities balance specific to the film to determine the current period's film participation expenses related to that film.

If the ultimate redemption amount is estimated to be lower than the amount recorded by the Group because a film underperforms or for other reasons, a negative effective interest rate is calculated and applied to the outstanding film participation financing liabilities balance to determine the current period's reduction of film participation expenses.

Under those arrangements where the participant is entitled to a share of the respective film worldwide net income with guarantee of a minimum rate of return on the principal, if at any point of time, the management determines that the accrued film participation financing liability is not sufficient to cover the guaranteed minimum rate, an additional liability will be accrued based on the guaranteed minimum rate of return.

Film participation financing liabilities that are expected to be paid in one year after the period end are classified as current liabilities. The remaining film participation financing liabilities are classified as non-current liabilities.

s.
Revenue recognition

The Group recognizes film-related revenue from the arrangements described as follows:

Film Distribution revenue

The Group acquires film distribution rights as the principal or a participating distributor in mainland China and overseas from film producers.

As the principal distributor, the Group recognizes distribution revenue when the films are exhibited in movie theaters. After the payments by the movie theaters of taxes and other governmental charges and deductions by movie theaters and theater circuits of their respective shares of the box office sales, the remaining amount (the "Distributable Amount") is remitted to the Group which the Group accounts for as its distribution revenue.

The Group then shares the Distributable Amount with the film producer, other participating distributors or both pursuant to the terms of the distribution agreement under which the Group is typically entitled to a fixed percentage of the Distributable Amount as its fees (the "Distribution Fees"). The Distributable Amount, after further deductions of the Distribution Fees and print and marketing expenses, except in rare cases which are not reimbursable by the producer, is paid or payable to the producer and is accounted for as a cost of distribution revenue.

The Group also generates revenue from advertising services such as "in-film" advertising, pre-screening advertising, selling poster space and promotions of films. Revenue from advertising services is recognized as advertisement is shown or upon services provided. Cost of advertising services primarily consists of the cost of acquiring advertising airtime.

The Group also cooperates with other distributors to distribute films as a participating distributor but is not the primary obligor under the distribution arrangement and shares a fixed percentage of the distribution fees received by the principal distributor as the Group's commissions pursuant to its arrangement with the principal distributor. The Group records these commissions as its distribution revenue.

For certain films the distribution rights of which are acquired by the Group, the Group sub-licenses such rights to international third party distributors and domestic and international non-theatrical channels including television and Internet companies for a particular term. Revenue from such sub-licensing arrangements are recognized when the following criteria are met: (i) an arrangement has been signed with a customer, (ii) the customer's right to use or otherwise exploit the intellectual property has commenced and there is no requirement for significant continued performance by the Group, (iii) licensing fees are either fixed or determinable and (iv) collectability of the fee is reasonably assured.

Copyright and participation revenue

When the Group is not the principal distributor, but participates in the financing of film production in which the Group may also acquire all, a portion or none of the legal copyright in relation to the film, and bears a portion of the costs of financing, production, prints, promotion and advertising pursuant to the terms of the agreement for the production of the film, it generates revenue from such film production participation as follows:



(a)
Where the Group is entitled to receive a certain percentage of the net profit of the film, it periodically receives a report from the film producer about the net profit or loss of the film. The Group records its share of the net profit of the film into revenue according to the report.

(b)
In the case of licensing the Group's copyrights to international third party distributors and to other domestic and international non-theatrical channels, including television and Internet companies, for a particular term, the Group recognizes copyright revenue when the following criteria are met: (i) an arrangement has been signed with a customer, (ii) the customer's right to use or otherwise exploit the intellectual property has commenced and there is no requirement for significant continued performance by the Group, (iii) licensing fees are either fixed or determinable and (iv) collectability of the fee is reasonably assured.

Talent agency revenue

The Group also acts as a talent agent for certain artists, where in certain cases the Group signs the service contract with a third party and in other cases, the Group and the artist together sign the service contract with a third party.

Where the Group signs the service contract with a third party and is the primary obligor, the Group reports the gross amount of the service as revenue. Where the Group and the artist together sign the contract with a third party, the Group reports revenue at the total service amount net of the payment to the artist. For arrangements where the Group records the gross amount as its revenue, cost of talent agency service primarily consists of compensation paid to artists.

Movie theater revenue

Revenue is recognized when admissions and concession sales are received at the box offices. Other revenue primarily consists of screen advertising. Screen advertising revenue is recognized over the period that the related advertising is delivered on-screen or in-theatre. The Group records proceeds from the sale of prepaid membership cards and other prepaid certificates in deferred revenue and recognizes admissions revenue and concession revenue when the card or certificate is consumed. The Group recognizes unredeemed prepaid certificates as revenue upon expiration of the membership cards or certificates.

t.
Government subsidies

Government subsidies represent government subsidies received from the local government authorities for encouraging the Group's production of films and for subsidizing the equipment purchases of the movie theaters. Government subsidies to incentivize for the Group's production of films are recognized upon receipt as government subsidies in the consolidated statements of operations because the subsidies are not intended to compensate for specific expenditure and not subject to future return. Government subsidies for equipment purchases of the movie theaters are initially recorded as a liability when they are received and then recognized as a deduction of depreciation and amortization expenses of the assets on a straight-line basis over the useful lives of the assets.

u.
Advertising and marketing expenses

The costs of printing, advertising and marketing related to the exploitation of feature films are expensed as incurred by the Company. The Company incurred advertising expenses of $5,509,123, $4,735,207 and $3,151,597 for the years ended December 31, 2011, 2012 and 2013, respectively.

v.
Business tax and film industry development fund levy

From 2011 to July 2013, Baichuan and Zhejiang Bona's share of movie theaters' box office revenue in the PRC were exempted from business tax according to Cai Shui (2009) No. 31 issued by the Ministry of Finance for supporting the development of cultural enterprises. From July 2012 to July 2013, Bona Tianjin's share of movie theaters' box office revenue in the PRC were exempted from business tax according to Cai Shui (2009) No. 31. Till August 2013, the Group's other PRC subsidiaries, VIEs and VIEs' subsidiaries were subject to business taxes at the rates of 3%-5% on certain types of services and the related revenue are presented net of business taxes incurred. Business taxes deducted in arriving at net revenue for the years ended December 31, 2011, 2012 and 2013 totaled $2,076,930, $3,552,059 and $1,793,469, respectively.

In addition, movie theater revenue is subject to mandatory contribution to film industry development fund levied at the rate of 5% on box office receipts and the related revenue is presented net of mandatory contribution to film industry fund incurred. Film industry development fund deducted in arriving net revenue during 2011, 2012 and 2013 totaled $1,230,836, $1,995,813 and $2,869,573, respectively.

w.
Value added tax

Cai Shui (2013) No. 37, announced that the Value added tax ("VAT") reform pilot program for the modern services sector, including cultural and innovation services, would be implemented nationwide from August 1, 2013 and the VAT rate ranges from 3% to 17% on certain types of services which were previously subject to business tax.

From August 1, 2013, Baichuan, Zhejiang Bona and Bona Tianjin were exempt from VAT for their film distribution and film investment and production operations pursuant to the Cai Shui (2013) No. 37 and Cai Shui (2009) No. 31. The Group's other PRC subsidiaries, VIEs and VIEs' subsidiaries are subject to VAT at the rate of 3% or 6% on certain types of services which were previously subject to business tax. Entities that are VAT general tax payers are allowed to offset qualified input VAT paid to suppliers against their output VAT liabilities. However, entities that are VAT small scale tax payers, cannot offset their input VAT against their output VAT liabilities. Net VAT balance between input VAT and output VAT is recorded in accrued expenses and other current liabilities on the consolidated balance sheets.

x.
Income taxes

Current income taxes are provided for in accordance with the laws of the relevant tax authorities. Deferred income taxes are provided using the asset and liability method. Under this method, deferred income taxes are recognized for tax credits and net operating losses available for carry-forwards and significant temporary differences. Deferred tax assets and liabilities are classified as current or non-current based upon the classification of the related assets or liabilities in the financial statements or the expected timing of their reversal if they do not relate to a specific asset or liability. A valuation allowance is provided to reduce the amount of deferred tax assets if it is considered more likely than not that some portion of, or all of the deferred tax assets will not be realized. Current income taxes are provided for in accordance with the laws and regulations applicable to the Group as enacted by the relevant tax authorities.

The impact of an uncertain income tax position on the income tax return must be recognized at the largest amount that is more-likely-than not to be sustained upon audit by the relevant tax authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained. Interest and penalties on income taxes will be classified as a component of the provisions for income taxes. The Group did not recognize any income tax due to uncertain tax position or incur any interest and penalties related to potential underpaid income tax expenses for the years ended December 31, 2011, 2012 or 2013, respectively.

y.
Comprehensive income

Comprehensive income includes net income (loss) and foreign currency translation adjustments and is reported in the consolidated statements of comprehensive income.

z.
Foreign currency translation

The functional currency of the Company is the United States dollar ("U.S. dollars"). The financial records of the Group's subsidiaries and VIEs located in the PRC and Hong Kong are maintained in their local currencies, the Renminbi ("RMB"), and Hong Kong Dollar ("HK$"), respectively, which are also the functional currencies of these entities.

Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency at the rates of exchange ruling at the balance sheet date. Transactions in currencies other than the functional currency during the year are converted into functional currency at the applicable rates of exchange prevailing when the transactions occurred. Transaction gains and losses are recognized in the statements of operations.

The Group's entities with functional currency of RMB and HK$ translate their operating results and financial position into the U.S. dollar, the Company's reporting currency. Assets and liabilities are translated using the exchange rates in effect on the balance sheet date. Revenue, 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.

aa.
Foreign currency risk

RMB is not a freely convertible currency. The State Administration for Foreign Exchange, under the authority of the People's Bank of China, controls the conversion of RMB into foreign currencies. The value of RMB is subject to changes in central government policies and international economic and political developments affecting supply and demand in the China Foreign Exchange Trading System market. The cash and cash equivalents and restricted cash of the Group included aggregate amounts of $19,508,508 and $57,814,268, which were denominated in RMB, at December 31, 2012 and 2013, respectively, representing 70% and 91% of the cash and cash equivalents and restricted cash at December 31, 2012 and 2013, respectively.

bb.
Share-based payments

Share-based payment transactions with employees, such as share options are measured based on the grant date fair value of the equity instrument. The Group recognizes the compensation expenses net of an estimated forfeiture rate using the straight-line method, over the requisite service period of the award, which is generally the vesting period of the award. The estimate of forfeitures will be adjusted over the requisite service period to the extent that actual forfeitures differ, or are expected to differ, from such estimates. Changes in estimated forfeitures will be recognized through a cumulative catch-up adjustment in the period of change and will also impact the amount of stock compensation expenses to be recognized in future periods.

Share-based payments issued to non-employees, such as advisors, are measured at fair value at the earlier of the commitment date or the date the service is completed and recognized over the period the service is provided.

cc.
Concentration of credit risk

Financial instruments that potentially expose the Group to concentrations of credit risk consist primarily of cash and cash equivalents and accounts receivable. The Group places its cash and cash equivalents with financial institutions located in the PRC and Hong Kong.

The Group conducts credit evaluations of its customers and generally does not require collateral or other security from them. The Group establishes an allowance for doubtful accounts primarily based upon the age of the receivables and factors surrounding the credit risk of specific customers. Information relating to the Group's major customers is summarized in Note 24.

dd.
Net income (loss) per share

Basic net income (loss) per ordinary share is computed by dividing net income (loss) attributable to ordinary shareholders of the Company by the weighted average number of ordinary shares outstanding during the period.

Diluted net income (loss) per ordinary share reflects the potential dilution that could occur if securities or other contracts to issue ordinary shares were exercised or converted into ordinary shares.

The Group has share options, which could potentially dilute basic earnings per share. To calculate the number of shares for diluted income per share the effect of the stock options is computed using the treasury stock method.

ee.
Fair value

Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Group considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability.

Authoritative literature provides a fair value hierarchy, which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The level in the hierarchy within which the fair value measurement in its entirety falls is based upon the lowest level of input that is significant to the fair value measurement as follows:



•
Level 1—inputs are based upon unadjusted quoted prices for identical instruments traded in active markets.

•
Level 2—inputs are based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based calculation techniques for which all significant assumptions are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

•
Level 3—inputs are generally unobservable and typically reflect management's estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques that include option pricing models, is counted cash flow models, and similar techniques.

ff.
Fair value of financial instruments

Financial instruments include cash and cash equivalents, restricted cash, accounts receivable, cost method investments, equity method investments, distribution rights, production costs, accounts payable, amounts due from/to related parties, bank borrowings, other borrowings and film participation financing liabilities.

The carrying values of cash and cash equivalents, restricted cash, accounts receivable, accounts payable and amounts due from/to related parties approximate their fair values due to short-term maturities. The fair value of bank borrowings, other borrowings and film participation financing liabilities approximates their carrying value due to their interest rates are comparable to market rates. The Group measured the distribution rights and production costs at fair value on a nonrecurring basis when it wrote down the carrying amounts to their fair values as a result of impairment assessments that are performed at least annually. Fair values of cost method investments and equity method investments are not readily available.

gg.
Business combinations

Business combinations are recorded using the acquisition method of accounting.

The assets acquired, the liabilities assumed, and any noncontrolling interests of the acquiree at the acquisition date, if any, are measured at their fair values as of that date. Goodwill is recognized and measured as the excess of the total consideration transferred plus the fair value of any noncontrolling interests of the acquiree, if any, at the acquisition date over the fair values of the identifiable net assets acquired.

Where the consideration in an acquisition includes contingent consideration the payment of which depends on the achievement of certain specified conditions post-acquisition, the contingent consideration is recognized and measured at its fair value at the acquisition date and if recorded as a liability it is subsequently carried at fair value with changes in fair value reflected in earnings.

hh.
Recently issued accounting pronouncements

In March 2013, the FASB issued an authoritative pronouncement related to parent's accounting for the cumulative translation adjustment upon derecognition of certain subsidiaries or groups of assets within a foreign entity or of an investment in a foreign entity. When a reporting entity (parent) ceases to have a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business (other than a sale of in substance real estate or conveyance of oil and gas mineral rights) within a foreign entity, the parent is required to release any related cumulative translation adjustment into net income. Accordingly, the cumulative translation adjustment should be released into net income only if the sale or transfer results in the complete or substantially complete liquidation of the foreign entity in which the subsidiary or group of assets had resided.

For an equity method investment that is a foreign entity, the partial sale guidance still applies. As such, a pro rata portion of the cumulative translation adjustment should be released into net income upon a partial sale of such an equity method investment. However, this treatment does not apply to an equity method investment that is not a foreign entity. In those instances, the cumulative translation adjustment is released into net income only if the partial sale represents a complete or substantially complete liquidation of the foreign entity that contains the equity method investment.

Additionally, the amendments in this pronouncement clarify that the sale of an investment in a foreign entity includes both: (1) events that result in the loss of a controlling financial interest in a foreign entity (i.e., irrespective of any retained investment); and (2) events that result in an acquirer obtaining control of an acquiree in which it held an equity interest immediately before the acquisition date (sometimes also referred to as a step acquisition). Accordingly, the cumulative translation adjustment should be released into net income upon the occurrence of those events.

The amendments in this pronouncement are effective prospectively for fiscal years (and interim reporting periods within those years) beginning after December 15, 2013. The amendments should be applied prospectively to derecognition events occurring after the effective date. Prior periods should not be adjusted. Early adoption is permitted. If an entity elects to early adopt the amendments, it should apply them as of the beginning of the entity's fiscal year of adoption. The Group does not expect the adoption of this guidance will have a significant effect on its consolidated financial statements.

In July 2013, the FASB issued a pronouncement which provides guidance on financial statement presentation of an unrecognized tax benefits when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. The FASB's objective in issuing this Accounting Standard Updates ("ASU") is to eliminate diversity in practice resulting from a lack of guidance on this topic in current US GAAP.

The amendments in this ASU state that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except as follows. To the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets.

This ASU applies to all entities that have unrecognized tax benefits when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists at the reporting date. The amendments in this ASU are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. Early adoption is permitted. The amendments should be applied prospectively to all unrecognized tax benefits that exist at the effective date. Retrospective application is permitted. The Group does not expect the adoption of this guidance will have a significant effect on its consolidated financial statements.

ACQUISITION

ACQUISITION	12 Months Ended
ACQUISITION	Dec. 31, 2013
ACQUISITION	'
ACQUISITION	'

	3. ACQUISITION

	Acquisition of Alpha Speed Limited and Bona Starlight

	On July 1, 2011, the Group, through the Company and Beijing Bona Cineplex, acquired Alpha Speed Limited, a BVI company and Bona Starlight, a PRC company which holds five subsidiaries and focuses on cineplex business in the PRC with a total cash consideration of $30,938,201, of which $3,064,993 was settled as an offset against the amount that the Group was owed by Mr. Dong Yu and $2,383,260 was paid in 2012. Prior to the acquisition, Alpha Speed Limited was 51% owned by Skill Great Limited, which is 100% owned by the Group's primary shareholder, Mr. Dong Yu, and Bona Startlight was also 51% owned by the Group's primary shareholder, Mr. Dong Yu. After the acquisition, The Group holds 100% of the equity interest of Alpha Speed Limited and Bona Starlight, which holds 51% of the equity of one of the subsidiaries, Mango Cinema, and 100% of the equity of the other four subsidiaries.

	The Group has accounted for these transactions as a business acquisition. A net revenue of $5,207,607 and a net loss of $2,286,838 generated by the acquired movie theaters after the acquisition date were included in the Group's consolidated financial statements for the year ended December 31, 2011.

	The following table summarizes the fair values of the assets acquired and liabilities assumed at the date of acquisition:


	Total purchase price:
	Cash consideration		30,938,201









					Estimated
					useful life
	Cash and cash equivalents		1,379,343
	Net current liabilities		(7,912,067	)
	Construction in progress		1,831,707
	Property and equipment, net		16,758,400
	4 movie theater licenses		417,666		Indefinite
	Favorable lease		1,902,699		1 - 4.5 years
	Non-current deferred tax liability		(475,675	)


	Total net assets acquired		13,902,073
	Noncontrolling interests		(1,160,492	)


	Goodwill		18,196,620





	In the acquisition, the Group determined the fair value and useful life of the intangible assets acquired based on the following:



	(i)
	The movie theater licenses acquired are film exhibition licenses issued by local film administration authorities that allow the Group to exhibit movies. The terms of the film exhibition licenses range from one to three years and are renewable upon inspection of the issuing authority. Since the government has been promoting the gradual liberalization of the film industry, the Group believes local film administration authorities normally grant the licenses to applicants as long as they can fulfill fixed asset investment and other relevant regulatory requirements. Therefore, the Group believes the licenses can be applied for and obtained through reasonable expenditure, without undue cost or time. Based on the above analysis, the Group concluded the cost approach should be applied for the determination of the fair value of the licenses. The cost approach takes into consideration the estimated staff costs, opportunities for fixed asset investment and overhead cost incurred for application of the licenses. The Group estimated the license has an indefinite life because the Group will renew it in the foreseeable future and do not expect that the Group will require substantial costs to renew or extend the licenses' legal life.

	(ii)
	The fair value of favorable leases was determined by the incremental cash flow approach, which takes into consideration the projected rental expenses to be saved by virtue of ownership of lease agreements at rates more favorable than market rates. The most significant estimates and assumptions inherent in the approach that the Group used to value the favorable leases were the market rates for renting the premise of those movie theaters and the discount rate. The resulting rental saving was discounted at a rate approximating the estimated cost of equity of Bona Starlight which reflected a market participant's required rate of return for investing in the subject intangible asset.

	The goodwill is mainly attributable to intangible assets that cannot be recognized separately as identifiable assets under U.S. GAAP, and comprise (a) group of customers (most movie theater customers are walk-in) that are not known or identifiable to Bona Starlight; (b) presence in geographic market and locations. The acquired goodwill is not deductible for tax purposes.

	The following pro forma consolidated financial information reflects the results of operations for the years ended December 31, 2011 as if the acquisitions of Beijing Bona Cineplex and Alpha Speed Limited & Bona Starlight had occurred on January 1, 2010. The following pro forma financial information has been prepared for comparative purpose only and is not necessarily indicative of the results that would have been had the acquisitions been completed at the beginning of the periods presented, nor is it indicative of future operating results:


		Year ended
		December 31,
		2011
		(Unaudited)
Pro forma net revenue		128,145,040
Pro forma net income		12,019,253

ACCOUNTS_RECEIVABLES

ACCOUNTS RECEIVABLES	12 Months Ended
ACCOUNTS RECEIVABLES	Dec. 31, 2013
ACCOUNTS RECEIVABLES	'
ACCOUNTS RECEIVABLES	'

	4. ACCOUNTS RECEIVABLES

	Net accounts receivable consists of the following at:


		December 31,
		2012			2013
	Accounts receivable		41,045,413			40,338,588
	Allowance for doubtful accounts
	Beginning balance as of January 1		697,246			737,741
	Reversal of allowance against profit and loss		(317	)		(10,119	)
	Additional allowance during the year		33,596			193,710
	Bad debt written off		—			(17,065	)
	Exchange effect		7,216			25,170
	Less: ending balance of allowance for doubtful accounts		737,741			929,437


	Accounts receivable, net		40,307,672			39,409,151





	As the Group generally does not have credit risk in movie theaters box office sales, allowance for doubtful accounts primarily relates to accounts receivable from film licensing revenue, advertising and talent agency services.

PREPAID_EXPENSES_AND_OTHER_CUR

PREPAID EXPENSES AND OTHER CURRENT ASSETS	12 Months Ended
PREPAID EXPENSES AND OTHER CURRENT ASSETS	Dec. 31, 2013
PREPAID EXPENSES AND OTHER CURRENT ASSETS	'
PREPAID EXPENSES AND OTHER CURRENT ASSETS	'

	5. PREPAID EXPENSES AND OTHER CURRENT ASSETS

	Prepaid expenses and other current assets consist of the following at:


		December 31,
		2012		2013
	Loans and interest receivables from producers of TV series and films(i)		2,515,208		3,425,343
	Rental deposits and prepaid rental expenses		3,221,226		3,268,366
	Prepaid film costs on behalf of other investors(ii)		7,491,375		2,979,982
	Amounts due from third parties(iii)		4,050,954		2,365,514
	Prepaid film costs(iv)		2,844,172		2,327,129
	Promotion and print costs paid on behalf of film producers(v)		744,561		952,593
	Advances to employees		733,430		724,893
	Prepaid advertising expenses		770,760		454,412
	Deposits paid for acquisition of property and equipment		248,975		194,527
	Interests receivable		52,034		63,415
	Prepaid business tax		90,468		4,015
	Other prepaid expenses		566,099		565,602


	Total		23,329,262		17,325,791






	(i)
	Loans and interest receivables from producers of TV series and films represent the Group's investments in TV series and films, which have fixed rate of returns ranged from 7.2% to 20%. The balance was net of allowance for doubtful accounts of nil and $147,782 as of December 31, 2012 and 2013, respectively.

	(ii)
	Prepaid film costs on behalf of other investors represent amounts paid for film production which will be reimbursed by other co-investors.

	(iii)
	Amounts due from third parties mainly represent amount paid for film production which will be reimbursed by film producers.

	(iv)
	Prepaid film costs represent amounts paid to secure the service of individuals to be the directors or actors or actresses of films over the next year. Prepaid film costs will be included in the production costs and amortized on a film-by-film basis upon the completion of related films.

	(v)
	Promotion and print costs paid on behalf of film producers represent amounts paid for promotion and print costs which will be reimbursed by film producers. The balance was net of allowance for doubtful accounts of nil and $4,852 as of December 31, 2012 and 2013, respectively.

DISTRIBUTION_RIGHTS

DISTRIBUTION RIGHTS	12 Months Ended
DISTRIBUTION RIGHTS	Dec. 31, 2013
DISTRIBUTION RIGHTS	'
DISTRIBUTION RIGHTS	'

	6. DISTRIBUTION RIGHTS


		2012			2013
	Released:
	Beginning balance as of January 1		291,043			487,357
	Additions		2,985,347			17,957,199
	Amortization		(2,792,844	)		(15,289,287	)
	Impairment losses		—			(1,019,261	)
	Exchange differences		3,811			107,561


	Ending balance as December 31		487,357			2,243,569
	In production and not released		10,919,335			4,310,488


	Total		11,406,692			6,554,057





	In the year 2013, based on the economic performance and public acceptance of the films, the management revaluated the estimate of the ultimate overseas revenue expected to be realized from films and TV series, and determined no changes to the amortization for the year ended December 31, 2013. The portion of the costs of the completed films that are expected to be amortized during the twelve months after December 31, 2013 is $1,111,354, and the Group expects to amortize 100% of such costs within three years from December 31, 2013.

	The Group evaluates its distribution rights on a title-by-title basis to determine whether the unamortized capitalized costs of any titles have a fair value that is less than its carrying value at least annually or whenever events or changes in circumstances indicate that the carrying amount of the distribution rights may be impaired. The Group had no impairment loss recorded on the distribution rights in 2011 and 2012. In 2013, the Group determined the unamortized distribution rights were impaired by $1,019,261, including $981,513 of the full impairment on the unamortized distribution rights of two films, for which no amortization expenses were recorded since no revenue had been generated by the end of 2013. Key assumptions used in the fair value measurement were discount rates 15% and estimated remaining cash flows over a period of 10 years from a title's initial release. A change in the discount rate of 1.0% would change the impairment loss measurement by $878 in 2013.

PRODUCTION_COSTS

PRODUCTION COSTS	12 Months Ended
PRODUCTION COSTS	Dec. 31, 2013
PRODUCTION COSTS	'
PRODUCTION COSTS	'

	7. PRODUCTION COSTS


		2012			2013
	Beginning balance for completed films as of January 1		28,825,639			34,711,616
	Additions		49,918,921			20,607,985
	Amortization		(41,774,480	)		(27,474,082	)
	Impairment losses		(2,280,198	)		(2,149,156	)
	Exchange differences		21,734			229,122


	Subtotal for completed films		34,711,616			25,925,485


	Beginning balance for films in production and not released as of January 1		41,019,183			55,633,793
	Additions		64,466,725			79,697,631
	Transfers to completed films		(49,918,921	)		(20,607,985	)
	Exchange differences		66,806			1,596,670


	Subtotal for films in production and not released		55,633,793			116,320,109


	Ending balance as December 31		90,345,409			142,245,594





	In the year 2013, based on the economic performance and public acceptance of the films, the management decreased the estimate of the ultimate overseas revenue expected to be realized for certain films and TV series. As a result, the Group incurred additional amortization of $1,555,077 for the year ended December 31, 2013, resulting in reductions of net income by $1,540,932, and net income per ordinary share basic and diluted by $0.05 and $0.05, respectively. The portion of the costs of the completed films that are expected to be amortized during the twelve months after December 31, 2013 is $13,660,190, and the Group expects to amortize 80% of such costs within three years from December 31, 2013.

	The Group evaluates its production costs on a title-by-title basis to determine whether the unamortized capitalized costs of any titles have a fair value that is less than its carrying value at least annually or whenever events or changes in circumstances indicate that the carrying amount of the production costs may be impaired. No impairment loss was recorded in 2011. As a result of lower-than-expected revenue performance of certain films and TV series, the Group determined the unamortized production costs were impaired by $2,280,198 and $2,149,156 in 2012 and 2013, respectively. Key assumptions used in the fair value measurement were discount rates ranging from 15% to 16% and estimated cash flows over a period of 10 years from a title's initial release. A change in the discount rate of 1.0% would change the impairment loss measurement by $143,363 in 2013.

PROPERTY_AND_EQUIPMENT_NET

PROPERTY AND EQUIPMENT, NET	12 Months Ended
PROPERTY AND EQUIPMENT, NET	Dec. 31, 2013
PROPERTY AND EQUIPMENT, NET	'
PROPERTY AND EQUIPMENT, NET	'

	8. PROPERTY AND EQUIPMENT, NET

	Property and equipment, net consists of the following at:


		December 31,
		2012			2013
	Film projection equipment		24,841,457			27,165,958
	Furniture and office equipment		1,668,538			1,953,665
	Transportation equipment		761,874			852,689
	Leasehold improvements		41,664,495			45,431,430


			68,936,364			75,403,742
	Less: accumulated depreciation		(8,766,890	)		(13,963,450	)


			60,169,474			61,440,292
	Construction in progress		39,135			2,238,360


	Property and equipment, net		60,208,609			63,678,652





	Depreciation expense for the years ended December 31, 2011, 2012 and 2013 was $2,032,836, $3,555,734 and $4,960,417 respectively.

COST_METHOD_INVESTMENTS

COST METHOD INVESTMENTS	12 Months Ended
COST METHOD INVESTMENTS	Dec. 31, 2013
COST METHOD INVESTMENTS	'
COST METHOD INVESTMENTS	'

	9. COST METHOD INVESTMENTS

	In April 2008, the Group invested $28,565 for 16.67% of equity interest in Wuhan Lianzhong Digital Film Technology Co., Ltd. ("Wuhan Lianzhong"), a company established in the PRC that is mainly engaged in digital film production and distribution.

	In October 2011, the Group invested $62,909 for 10% of equity interest in Zhongda Helian Marketing Consulting Co., Ltd. ("Zhongda Helian"), a company established in the PRC that is mainly engaged in economic and trade advisory services.

	In January 2012, the Group invested $1,200,000 for 15.67% of equity interest in China Lion Entertainment Limited ("China Lion"), a company established in the United States that is mainly engaged in film distribution in North America. In October 2013, China Lion increased its share capital, and the Group invested additional $180,000, resulting in a 15% of equity interests in China Lion.

	These investments are accounted for using the cost method of accounting as the Group has no significant influence over the operation of Wuhan Lianzhong, Zhongda Helian or China Lion. There was no impairment of the cost method investment recognized for the years ended December 31, 2011, 2012 and 2013.

EQUITY_METHOD_INVESTMENTS

EQUITY METHOD INVESTMENTS	12 Months Ended
EQUITY METHOD INVESTMENTS	Dec. 31, 2013
EQUITY METHOD INVESTMENTS	'
EQUITY METHOD INVESTMENTS	'

	10. EQUITY METHOD INVESTMENTS

	The Group's equity method investees include:


	Investee	Amount			Legal			Date invested		Business
	Investee	invested			ownership			Date invested		Business
	Beijing Bona Meitao Culture and Media Co., Ltd. ("Bona Meitao")(i)	$	573,235			51	%	Jun-08		Artist agency
	Wuhu Bona Film Investment Management Co., Ltd. ("Wuhu Bona")(ii))	$	570,627			70	%	Jul-13		Fund management
	Wuhu Bona Jinyu Film Investment Center, L.P. ("Bona Film Investment Fund")(ii)	$	24,504,599			30	%	Sep-13		Film investment
	Sanya Beauty Crown Bona International Cinema Co., Ltd. ("Sanya Cinema")(iii)	$	833,088			51	%	Aug-13		Cinema


	(i)
	As a 51% shareholder, the Group was entitled to nominate three out of five board members of Bona Meitao. However any significant board resolutions related to operating and financing activities of Bona Meitao need two-third board members' approval. The Group concluded that it did not have control over Bona Meitao, and accounted for this investment using the equity method of accounting. The Group disposed the equity investment of Bona Meitao in April 2012 for a cash consideration of $55,020. A loss on disposal of $5,584 was recognized in the year ended December 31, 2012.

	(ii)
	In July 2013, the Group, together with other two investors, established Wuhu Bona, a limited liability company, and the Group holds 70% equity interest in Wuhu Bona. As a 70% equity owner of Wuhu Bona, the Group is entitled to nominate three out of five board members of Wuhu Bona. However, any significant board resolutions related to operating and financing activities of Wuhu Bona need two-third board members' approval. The Group concludes that it does not have control over Wuhu Bona, and has accounted for the investment in Wuhu Bona using the equity method of accounting.

	In September 2013, the Group launched Bona Film Investment Fund, a RMB1.0 billion fund that is expected to finance the development and production of the Group's film and television projects for next two years. The Group holds approximately 29.9% of the equity interest amounted to RMB300.0 million in Bona Film Investment Fund, representing the commitment of investment rights in current and future projects. Wuhu Bona subscribed RMB1.0 million representing a 0.1% equity interest in Bona Film Investment Fund. Wuhu Bona is the only general partner of Bona Film Investment Fund, which has the exclusive rights of operating Bona Film Investment Fund. Therefore, Wuhu Bona has consolidated the Bona Film Investment Fund.

	As of December 31, 2013, the Group, Wuhu Bona and outside investors subscribed Bona Film Investment Fund's equity of RMB150.0 million, RMB0.5 million and RMB352.0 million, respectively, in which RMB329.2 million was invested to the development and production of films and TV projects of the Group, and was included in film participation financing liabilities on the consolidated balance sheets.

	(iii)
	In August 2013, the Group, together with another investor, established Sanya Cinema to operate a cinema in Sanya City in the PRC, in which the Group holds 51% equity interests. As the significant operating and financing activities of Sanya Cinema need all shareholders' approvals, the Group concludes that it does not have control over Sanya Cinema, and has accounted for this investment using equity method of accounting.

	The Group's share of the equity method investees' profit or loss in 2012 and 2013 are as below:


		Bona			Wuhu			Sanya			Bona Film		Total
		Meitao			Bona			Cinema			Investment Fund		Total
	Balance as of January 1, 2012		55,340			—			—			—		55,340
	Share of profit (loss) for the year ended December 31, 2012		5,604			—			—			—		5,604
	Disposal of an equity method investment		(60,604	)		—			—			—		(60,604	)
	Exchange difference		(340	)		—			—			—		(340	)


	Balance as of December 31, 2012		—			—			—			—		—


	Investments		—			570,627			833,088			24,504,599		25,908,314
	Share of profit (loss) for the year ended December 31, 2013		—			(13,784	)		(740	)		92,886		78,362
	Exchange differences		—			7,340			9,369			274,228		290,937


	Balance as of December 31, 2013		—			564,183			841,717			24,871,713		26,277,613

ACQUIRED_INTANGIBLE_ASSETS_NET

ACQUIRED INTANGIBLE ASSETS, NET	12 Months Ended
ACQUIRED INTANGIBLE ASSETS, NET	Dec. 31, 2013
ACQUIRED INTANGIBLE ASSETS, NET	'
ACQUIRED INTANGIBLE ASSETS, NET	'

	11. ACQUIRED INTANGIBLE ASSETS, NET

	Acquired intangible assets, net consist of the following:


		December 31,
		2012									2013
		Gross		Accumulated			Exchange		Net		Gross		Accumulated			Exchange		Net
		carrying		amortization			difference		carrying		carrying		amortization			difference		carrying
		amount							amount		amount							amount
	Acquired intangible assets with definite lives
	Membership		58,651		(58,651	)		—		—		58,651		(58,651	)		—		—
	Favorable lease		2,459,884		(1,668,799	)		53,726		844,811		2,459,884		(2,431,861	)		66,480		94,503


	Total intangible assets with definite lives		2,518,535		(1,727,450	)		53,726		844,811		2,518,535		(2,490,512	)		66,480		94,503
	Acquired intangible assets with indefinite lives
	Movie theater licenses		2,328,956		—			15,714		2,344,670		2,328,956		—			28,342		2,357,298


	Total		4,847,491		(1,727,450	)		69,440		3,189,481		4,847,491		(2,490,512	)		94,822		2,451,801





	The amortization expenses for the years ended December 31, 2011, 2012 and 2013 were $679,122, $814,945 and $763,062, respectively. The Group expects to record amortization expenses of $94,503, nil, nil, nil and nil for the years ending December 31, 2014, 2015, 2016, 2017 and 2018, respectively. The Group has had no impairment losses recorded on acquired intangible assets.

GOODWILL

GOODWILL	12 Months Ended
GOODWILL	Dec. 31, 2013
GOODWILL	'
GOODWILL	'

	12. GOODWILL

	Changes in the carrying amount of goodwill by reporting units, which are the same as reportable segments, for the years ended December 31, 2012 and 2013 were as follows:


		Film		Film			Talent		Movie		Total
		distribution		production			agency		theaters		Total
	Gross balance as of January 1, 2012		—		34,831			141,433		48,436,223		48,612,487
	Exchange difference due to translation		—		69			1,448		496,017		497,534


	Gross goodwill carrying amount		—		34,900			142,881		48,932,240		49,110,021
	Less: accumulated impairment of goodwill		—		—			—		—		—


	Net goodwill carrying amount at December 31, 2012		—		34,900			142,881		48,932,240		49,110,021




	Gross balance as of December 31, 2012		—		34,900			142,881		48,932,240		49,110,021
	Exchange difference due to translation		—		(14	)		4,163		1,425,847		1,429,996


	Gross goodwill carrying amount		—		34,886			147,044		50,358,087		50,540,017
	Less: accumulated impairment of goodwill		—		—			—		—		—


	Net goodwill carrying amount at December 31, 2013		—		34,886			147,044		50,358,087		50,540,017





	The Group performed its annual goodwill impairment tests on December 31 of each year and has not recorded any impairment loss of goodwill. In the goodwill impairment test, the Group used the income approach, which it believed to be more reliable than the market approach in determining the fair value of the Group's reporting unit. Accordingly, it adopted a discounted cash flow method under the income approach, which considers a number of factors that include expected future cash flows, growth rates and discount rates and requires the Group to make certain assumptions and estimates regarding industry economic factors and future profitability of its reporting unit. The assumptions are inherently uncertain and subjective. The cash flow projections were based on five-year financial forecasts developed by management that included revenue projections, capital spending trends, and investments in working capital to support anticipated revenue growth.

ACCRUED_EXPENSES_AND_OTHER_CUR

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	12 Months Ended
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	Dec. 31, 2013
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	'
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	'

	13. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

	Accrued expenses and other current liabilities consist of the following at:


		December 31,
		2012		2013
	Advance from customers(i)		9,564,598		12,619,824
	Payables for rental expenses		6,740,257		8,237,354
	Business taxes and other tax payable		3,488,952		3,678,500
	Payable of advertising fees		1,765,970		2,771,667
	Accrued payroll, welfare and other social expenses		1,575,937		1,896,862
	Other accounts payable to third parties		1,581,691		1,591,889
	Accrued professional fees		814,966		773,800
	Payable of distribution and promotion fees		1,800,597		536,052
	Deposits payable		206,272		420,827
	Advance from third parties		80,256		82,594
	Payable of production costs		525,603		25,384


	Total		28,145,099		32,634,753






	(i)
	Advance from customers represents upfront payments received from customers for licensing fees.

BANK_BORROWINGS

BANK BORROWINGS (Bank borrowings)	12 Months Ended
BANK BORROWINGS (Bank borrowings)	Dec. 31, 2013
Bank borrowings	'
BANK BORROWINGS	'
BANK BORROWINGS	'

	14. BANK BORROWINGS

	Bank borrowings consist of the following at:


		December 31,
		2012			2013
	Loan payable to a PRC commercial bank, principal of $7,872,032 (equivalent of RMB50 million), bearing interest at 7.20% per annum, guaranteed by Mr. Dong Yu, Zhejiang Bona and Beijing Bona Cineplex, repaid in July 2013		8,043,210			—
	Loan payable to an overseas commercial bank, principal of $4,465,000, bearing interest at 3.18% per annum, guaranteed by $4,723,219 (equivalent of RMB30 million) of the Company's restricted cash, repaid in January 2013		4,473,107			—
	Loan payable to a PRC commercial bank, principal of $8,008,072 (equivalent of RMB50 million), bearing interest at 6.15% per annum, guaranteed by Mr. Dong Yu and Zhejiang Bona, due on May 29, 2014		8,040,635			8,274,932
	Loan payable to an overseas commercial bank, principal of $10,000,000 and $20,000,000 as of December 31, 2012 and 2013 respectively, bearing interest at LIBOR plus 3.25% per annum but in no event less than 3.5% per annum, guaranteed by Bona International, due on November 20, 2015(i)		10,010,762			20,026,587
	Loan payable to an overseas commercial bank, principal of $9,943,000, bearing interest at 2.95% per annum over one month LIBOR, guaranteed by $12,244,298 (equivalent of RMB75 million) of the Company's restricted cash, due on August 8, 2014(ii)		—			9,968,203
	Loan payable to an overseas commercial bank, principal of $9,659,447, bearing interest at 3.25% per annum, guaranteed by $10,162,528 (equivalent of RMB62 million) of the Company's restricted cash, due on September 10, 2014		—			9,663,599
	Loan payable to a PRC commercial bank, principal of $8,142,005 (equivalent of RMB50 million), bearing interest at 7.20% per annum, guaranteed by Mr. Dong Yu, Zhejiang Bona and Beijing Bona Cineplex, due on May 31, 2014		—			8,277,582
	Loan payable to a PRC commercial bank, principal of $6,499,204 (equivalent of RMB40 million), bearing interest at 7.20% per annum, guaranteed by Mr. Dong Yu, Zhejiang Bona and Beijing Bona Cineplex, due on June 24, 2014		—			6,622,066
	Loan payable to an overseas commercial bank, principal of $5,620,000, bearing interest at 2.95% per annum over one month LIBOR, guaranteed by $5,911,233 (equivalent of RMB36 million) of the Company's restricted cash, due on August 8, 2014		—			5,620,000
	Loan payable to a PRC commercial bank, principal of $3,591,661 (equivalent of RMB22 million), bearing interest at 7.20% per annum, guaranteed by Mr. Dong Yu, Zhejiang Bona and Beijing Bona Cineplex, due on August 30, 2014		—			3,642,136
	Loan payable to a PRC commercial bank, principal of $3,265,146 (equivalent of RMB20 million), bearing interest at 7.20% per annum, guaranteed by Mr. Dong Yu, Zhejiang Bona and Beijing Bona Cineplex, due on August 29, 2014		—			3,311,033
	Loan payable to a PRC commercial bank, principal of $1,795,830 (equivalent of RMB11 million), bearing interest at 7.20% per annum, guaranteed by Mr. Dong Yu, Zhejiang Bona and Beijing Bona Cineplex, due on June 30, 2014		—			1,821,068
	Loan payable to a PRC commercial bank, principal of $1,795,830 (equivalent of RMB11 million), bearing interest at 7.20% per annum, guaranteed by Mr. Dong Yu, Zhejiang Bona and Beijing Bona Cineplex, due on July 30, 2014		—			1,821,068
	Loan payable to a PRC commercial bank, principal of $1,624,801 (equivalent of RMB10 million), bearing interest at 7.20% per annum, guaranteed by Mr. Dong Yu, Zhejiang Bona and Beijing Bona Cineplex, due on January 24, 2014		—			1,655,517


	Total		30,567,714			80,703,791




	(i)
	The Group agreed to certain financial covenants (among other covenants), including to maintain minimum cash assets of $5.0 million at all times during the term of the loan, as well as to maintain a ratio of maximum total funded debt to earnings before interest, tax, depreciation and amortization (the "EBITDA Ratio") no greater than 3.8:1 (the "EBITDA Ratio Covenant") and a ratio of total liabilities to tangible net worth of no more than 2:1, in each case calculated using average quarterly figures based on the consolidated balance sheets of the Group for the most recent four quarters. In April 2013, the Group obtained waivers from overseas commercial bank for non-compliance with the EBITDA covenant as of December 31, 2012 and March 31, 2013. In August 2013, East West Bank modified the EBITDA ratio as not to exceed 4.75:1 for the second quarter of 2013, 4.25:1 for the third quarter of 2013 and 3.0:1 for the fourth quarter of 2013 and beyond. Any failure to comply with such financial covenants (among other things) would constitute an event of default under the agreement. If the Group fails to timely remedy a curable event of default within the applicable cure period or obtain a waiver, the bank would have the right to accelerate the loan repayment and charge a default rate of interest. The Group was in compliance with all the covenants for the second, third and fourth quarters of 2013. The Group does not expect any default on the convenants within the 12 months following December 31, 2013. As a result, the loans were classified as long-term liability as of December 31, 2013.

	(ii)
	During July to September 2013, the Group borrowed four bank loans with a total principal of $11,643,000 from an overseas commercial bank on the condition that the loan would be used for the Group's US dollar settlements. The Company repaid $1.7 million in November 2013. The remaining amount of the loan will be due on August 8, 2014.

	Changes in the balances of bank borrowings for the years ended December 31, 2012 and 2013 are as follows.


		2012			2013
	Beginning balances as of January 1		12,561,806			30,567,714
	Additional bank borrowings		38,974,694			67,493,924
	Accrued interest expenses		976,738			2,716,165
	Payments of principal during the year		(21,142,272	)		(18,202,865	)
	Payments of interest expenses during the year		(967,100	)		(2,638,214	)
	Exchange differences		163,848			767,067


	Ending balances as of December 31		30,567,714			80,703,791




	Including:
	Current		12,542,161			60,703,791
	Non-current		18,025,553			20,000,000


			30,567,714			80,703,791



	Interest expenses accrued for loans were $1,376,547, $976,738 and $2,716,165 for years ended December 31, 2011, 2012 and 2013, respectively, in which $1,081,178, $586,841 and $1,509,967 were capitalized into production costs for the years ended December 31, 2011, 2012 and 2013, respectively.

The Group expects to repay the borrowings of $60,703,791, $20,000,000, nil, nil and nil for the years ended December 31, 2014, 2015, 2016, 2017 and 2018, respectively.

OTHER_BORROWINGS

OTHER BORROWINGS (Film financing agreement)	12 Months Ended
OTHER BORROWINGS (Film financing agreement)	Dec. 31, 2013
Film financing agreement	'
OTHER BORROWINGS	'
OTHER BORROWINGS	'

	15. OTHER BORROWINGS

	In December 2010, the Group entered into a film financing agreement with a third party investor. Under the agreement, the investor paid $167,504 (equivalent of RMB1,115,075) to invest in the production of a film and the investor will share the awards bonus related to the film with the Company as the investment return. There is no interest on this borrowing. The loan was fully repaid in November 2013.

	The Company entered into two financing agreements with other investors in October 2011. Under the agreements, the investors paid a total amount of $1,572,723 (equivalent of RMB10 million) to invest in the production of a TV series. The Group guaranteed a return of 15% to 20% on the investment and accrued interests of $64,984 and $211,236 on this borrowing in 2011 and 2012, respectively. The loans and related interest were fully repaid in March and September 2013, respectively.

	The Company also entered into two similar agreements with other investors in March 2012 and May 2012. Under the agreements, the investors paid a total amount of $3,001,343 (equivalent of RMB19 million) to invest in the production of a TV series. The Group guaranteed a return of 15% on the investment. The Group accrued interests of $278,499 and $176,512 on these borrowings in 2012 and 2013, respectively. One of the borrowings, at principle amount of $1,624,801 (equivalent of RMB10 million) and the related interest amount of $243,720, was repaid in May 2013. The remaining borrowing and interest will be due in February 2014.

	In September 2012, the Company entered into a film financing agreement with a third party investor. Under the agreement, the investor invested $3,148,813 (equivalent of RMB20 million) and the Company guaranteed a return of 8% on the investment. The Group accrued interests of $64,065 and $194,575 on this borrowing in 2012 and 2013, respectively. The loans and related interest were fully repaid in December 2013.

	In September 2013, the Company entered into a film financing agreement with a third party investor. Under the agreement, the investor invested $2,314,172 (equivalent of RMB14.2 million) as the first payment and the Company guaranteed a return of 8% on the investment. The Group accrued an interest of $74,579 on this borrowing for the year ended December 31, 2013. The loan is due in six months after the film's initial release date.

	Changes in the balances of other borrowings for the years ended December 31, 2012 and 2013 are as follows.


		2012		2013
	Beginning balance as of January 1		1,831,658		8,671,050
	Received from investors		6,150,156		2,314,172
	Accrued interest expenses		553,800		445,666
	Payments of principal made during the year		—		(6,698,927	)
	Payments of interest expenses made during the year		—		(789,584	)
	Exchange differences		135,436		184,025


	Ending balances as of December 31		8,671,050		4,126,402





	Interest expenses accrued for the other borrowing were $122,660, $553,800 and $445,666 for years ended December 31, 2011, 2012 and 2013, respectively, in which $64,984, $549,841 and $269,154 were capitalized into production costs for the years ended December 31, 2011, 2012 and 2013, respectively.

FILM_PARTICIPATION_FINANCING_L

FILM PARTICIPATION FINANCING LIABILITIES	12 Months Ended
FILM PARTICIPATION FINANCING LIABILITIES	Dec. 31, 2013
FILM PARTICIPATION FINANCING LIABILITIES	'
FILM PARTICIPATION FINANCING LIABILITIES	'

	16. FILM PARTICIPATION FINANCING LIABILITIES

	Film participation financing liabilities with unrelated parties

	In the film production financing arrangements, the initial participation amounts provided by unrelated party investors for a fixed percentage of the film's worldwide net income of the invested film from the initial exhibition of the film in the mainland China are reflected as a film participation financing liability. A film's worldwide net income is defined as the film's distribution revenue, less promotion and print costs, and distribution fees. The difference between the ultimate film participation expenses expected to be paid to participants and the amount provided by participants is amortized as a charge to or a reduction of film participation expenses under the individual-film-forecast-computation method.

	The table below summarizes the movement of film participation financing liabilities with unrelated parties:


		2012			2013
	Beginning balance as of January 1		16,224,219			15,086,892
	Received from participants		293,288			—
	Film participation expenses		438,636			(1,319,749	)
	Payment made during the year		(1,643,112	)		(6,923,100	)
	Withholding tax		(44,391	)		(3,400	)
	Exchange difference		(181,748	)		276,198


	Ending balances as of December 31		15,086,892			7,116,841





	Film participation financing liabilities with related party

	The table below summarizes the movement of film participation financing liabilities with related party:


		2012			2013
	Beginning balance as of January 1		—			—
	Received from participants		—			53,819,967
	Exchange difference		—			559,983


	Ending balances as of December 31		—			54,379,950


	Including:
	Current		—			36,704,809
	Non-current		—			17,675,141


			—			54,379,950





	Film participation financing liabilities with related party represent amounts received from Bona Film Investment Fund to finance the development and production of film and TV projects of the Group over the next two years. Pursuant to a cooperation framework agreement entered in September 2013 by and among Bona Film Investment Fund, the Group and other investors, Bona Film Investment Fund authorizes the Group to invest its capital in all types of film and television production projects. The Group is to invest in these projects upon receipt of payment from Bona Film Investment Fund, and be in charge of the filming, production and distribution of these projects. The Group solely owns the perpetual copyright and all the intellectual property of these projects globally. During the term of Bona Film Investment Fund, proceeds from a project globally, as calculated based on Bona Film Investment Fund's investment as a percentage of the total investments, belong to Bona Film Investment Fund.

	Film participation expenses accrued for the years ended December 31, 2011, 2012 and 2013 were $321,100, $438,636 and negative $1,319,749, respectively. The negative film participation expenses of $1,319,749 for 2013 were caused by negative participation expenses of $1,322,787 for two films, which would have been positive participation expenses of $313,996 if the Company had recorded the participation expenses for these two films based on net income forecast estimated in 2012. The total reduction of $1,636,783 in participation expenses of these two films were caused by decreased estimates of the ultimate overseas revenue based on the economic performance and public acceptance of the films in overseas markets, and the renegotiations of accelerated final settlements with the film participants, resulting in increases of net income, net income per basic ordinary share and net income per diluted ordinary share by $1,348,130, $0.05 and $0.04, respectively, for the year ended December 31, 2013.

	Payments made during the year ended December 31, 2012 included film participation expenses of $132,223 and principal of $1,510,889. Payments made during the year ended December 31, 2013 included film participation expenses of $241,939 and principal of $6,681,161. The Group expects to pay $43,821,650 of the film participation financing liabilities during the twelve months after December 31, 2013.

INCOME_TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2013
INCOME TAXES	'
INCOME TAXES	'

	17. INCOME TAXES

	The current and deferred components of income tax expenses (benefits) are as follows:


			For the years ended December 31,
			2011			2012			2013
	Income taxes expenses/(benefits):
	Current
	PRC			462,022			2,279,819			5,475,849
	Hong Kong			99,884			153,311			—
	Deferred
	PRC			(88,364	)		(1,110,762	)		(248,456	)
	Hong Kong			—			—			(97,368	)


				473,542			1,322,368			5,130,025





	Cayman Islands

	The Company is a tax-exempt entity incorporated in the Cayman Islands.

	British Virgin Islands

	Under the current BVI law, income from Distribution Workshop BVI, Alpha Speed Limited and Bona International are not subject to taxation.

	Hong Kong

	Hong Kong adopts a territorial source principle of taxation. Only profits sourced in Hong Kong are taxable and those sourced elsewhere are not subject to Hong Kong Profits Tax. Provision of $99,884, $153,311 and negative 97,368 for Hong Kong Profits Tax were made for the years ended December 31, 2011, 2012 and 2013 at Hong Kong profit tax rate of 16.5%, respectively.

	PRC

	The enterprise income tax ("EIT") law applies a uniform 25% EIT rate to both foreign invested enterprises and domestic enterprises. The EIT rate for the Group's entities operating in the PRC was 25% with the following exceptions.

	Zhejiang Bona was established in Zhejiang in December 2008 as a cultural enterprise and it was exempted from income tax for the years of 2009, 2010 and 2011 pursuant to an approval by the relevant local tax authority in June 2009.

	Xi'an Huitong was established in the western region of the PRC. In 2011, Xi'an Huitong obtained an approval from its local tax authority for a preferential tax rate of 15% effective from 2011 through 2020.

	The principle components of the Group's deferred income tax assets and liabilities are as follows:


			December 31,
			2012			2013
	Deferred tax assets
	Allowance for doubtful accounts			177,225			265,251
	Accrued payroll			143,474			232,081
	Advertisement expenses			1,029			—
	Impairment of production cost			330,061			—
	Net operating losses carry forwards			393,366			539,668
	Less: valuation allowance			(74,472	)		(63,920	)


	Total current deferred tax assets			970,683			973,080




	Property and equipment			16,800			77,941
Deferred income			—			218,332
American depositary reimbursement			231,288			145,574
Net operating losses carry forwards			2,774,644			3,705,339
Less: valuation allowance			(2,711,630	)		(3,637,456	)


Total non-current deferred tax assets			311,102			509,730




Deferred tax liabilities
Acquired intangible assets			211,203			23,626


Total non-current deferred tax liabilities			211,203			23,626





Changes in the balances of valuation allowance on deferred tax assets are as follows:


		For the years ended December 31,
		2011			2012			2013
Beginning balance as of January 1			840,094			2,709,432			2,786,102
Additional allowance			2,137,043			1,329,725			1,752,370
Reversal of allowance			(345,883	)		(1,274,097	)		(901,798	)
Exchange effect			78,178			21,042			64,702


Ending balance as of December 31			2,709,432			2,786,102			3,701,376





The Group had net operating losses of $10,735,545 and $19,673,512 from the Group's PRC and Hong Kong entities as of December 31, 2012 and 2013, respectively. The net operating losses carry forwards generated by a particular entity in the Group cannot be transferred or utilized by other entities within the Group. As of December 31, 2012 and 2013, valuation allowance was $2,698,322 and $3,546,889, respectively, which were provided against deferred tax assets arising from net operating losses of certain PRC and Hong Kong entities due to the uncertainty of realization.

The net operating losses carry forwards for the Group's PRC entities as of December 31, 2013 will expire on various dates through 2018. The net operating losses generated by the Group's Hong Kong entities as of December 31, 2013 will be carried forward permanently.

A reconciliation between the provision for income tax computed by applying the statutory PRC enterprise income tax rate of 25%, and the actual provision of income taxes is as follows:


		For the years ended December 31,
		2011			2012			2013
Net income (loss) before income tax provision			15,042,856			(251,618	)		9,574,137
Statutory tax rate in the PRC			25	%		25	%		25	%
Income tax expenses (benefits) at statutory tax rate in the PRC			3,760,714			(62,905	)		2,393,534
Non-deductible expenses			(296,707	)		87,516			203,250
Effect of tax holidays and concessions			(5,113,717	)		(388,904	)		(209,526	)
Effect of income tax rate difference in other jurisdictions			1,298,988			1,609,991			1,827,493
Changes in valuation allowance			824,264			76,670			915,274


Income tax expenses			473,542			1,322,368			5,130,025





If the tax holidays and concessions primarily including tax exemption and preferential tax rate granted to Xi'an Huitong were not available, changes in provisions for income taxes and net income per share would have been as follows:


		For the years ended December 31,
		2011			2012			2013
Changes in income tax expenses			5,113,717			388,904			209,526
Decrease in net income (increase in net loss) per ordinary share-basic			0.17			(0.01	)		0.01
Decrease in net income (increase in net loss) per ordinary share-diluted			0.17			(0.01	)		0.01





There are no ongoing examinations by tax authorities at this time. Tax years of each of the Group's PRC entities from 2008 through 2013 remain subject to review and potential recourse by the PRC tax authorities.

The Group did not identify significant unrecognized tax benefits for the years ended December 31, 2011, 2012 and 2013. The Group did not incur any interest and penalties related to potential underpaid income tax expenses and also does not anticipate any significant change in unrecognized tax benefits within 12 months from December 31, 2013.

Tax uncertainties exist with respect to how the current income tax law in the PRC applies to the Group's overall operations, and more specifically, with regard to tax residency status. The EIT Law includes a provision specifying that legal entities organized outside of the PRC will be considered residents for Chinese income tax purposes if the place of effective management or control is within the PRC. The implementation rules to the EIT Law provide that non-resident legal entities will be considered PRC residents if substantial and overall management and control over the manufacturing and business operations, personnel, accounting and properties occurs within the PRC. On April 22, 2009, the State Administration of Taxation (the "SAT") issued the Notice Regarding the Determination of Chinese-Controlled Offshore Incorporated Enterprises as PRC Tax Resident Enterprises on the Basis of De Facto Management Bodies, or Circular 82, which provides certain specific criteria for determining whether the "de facto management body" of a Chinese-controlled offshore-incorporated enterprise is located in China. In addition, on August 3, 2011, the SAT issued a bulletin to make clarification in the areas of resident status determination, post-determination administration, as well as competent tax authorities. The Group does not believe that the legal entities organized outside of the PRC within the Group should be treated as residents for EIT law purposes. However, if the PRC tax authorities subsequently determine that the Company and its subsidiaries registered outside the PRC should be deemed resident enterprises, the Company and its subsidiaries registered outside the PRC will be subject to the PRC income taxes, at a rate of 25%.

If any entity within the Group that is outside the PRC were to be a non-resident for PRC tax purpose, dividends paid to it out of profits earned after January 1, 2008 would be subject to a withholding tax at a rate of 10%, subject to reduction by an applicable tax treaty with the PRC. Aggregate undistributed earnings of the Company's subsidiaries located in the PRC that are available for distribution to the Company of approximately $52,526,691 as of December 31, 2013 are considered to be indefinitely reinvested under authoritative pronouncement, because the Company does not have any present plan to pay any cash dividends on its ordinary shares in the foreseeable future and intends to retain most of its available funds and any future earnings for use in the operation and expansion of its business. Accordingly, no provision has been made for the Chinese dividend withholding taxes that would be payable upon the distribution of those amounts to the Company. Distributions made out of pre January 1, 2008 retained earnings will not be subject to the withholding tax.

Aggregate undistributed earnings of the Company's VIEs and its VIEs' subsidiaries located in the PRC that are available for distribution to the Company were approximately US$53,110,080 as of December 31, 2013. The Group did not record any deferred tax liability attributable to the undistributed earnings of its financial interest in VIEs because the Group believes such excess earnings can be distributed in a tax-free manner using a means permitted under the PRC tax law and expects that it will ultimately use that means.

Zhejiang Bona, as a cultural enterprise, was exempted from income tax for the year of 2011 as approved by a local tax authority in June 2009. However, according to a notice issued by the State Administration of Taxation, the tax exemptions for cultural enterprises were terminated on December 31, 2010. The Group has confirmed with the local tax authority that the tax exemption approval obtained from them is legally valid and therefore the Group believes this tax exemption benefit is more likely than not to be sustained upon examination and did not recognize any tax expense for Zhejiang Bona for 2011.

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
FAIR VALUE MEASUREMENTS	Dec. 31, 2013
FAIR VALUE MEASUREMENTS	'
FAIR VALUE MEASUREMENTS	'

	18. FAIR VALUE MEASUREMENTS

	There is no financial asset or liability measured at fair value on recurring basis as of December 31, 2012 and 2013.

	Measured at fair value on nonrecurring basis

	The Group measured the distribution rights and production costs at fair value on a nonrecurring basis when it wrote down the carrying amounts of the distribution rights and production costs to their fair value as a result of the impairment assessments (Note 6 and Note 7). The fair value was determined using models with significant unobservable inputs (Level 3 inputs), primarily the management projection of the future cash flows and the discount rate.

GOVERNMENT_SUBSIDIES

GOVERNMENT SUBSIDIES	12 Months Ended
GOVERNMENT SUBSIDIES	Dec. 31, 2013
GOVERNMENT SUBSIDIES	'
GOVERNMENT SUBSIDIES	'

	19. GOVERNMENT SUBSIDIES

	For the years ended December 31, 2011, 2012 and 2013, the Group received $220,559, $3,910,930 and $5,883,180 of government subsidies, respectively, mainly include subsidies from a government authority to encourage the Company's production of specific films and to subsidize the equipment purchases of the movie theaters. The total amounts recognized as government subsidies income and deductions of depreciation and amortization expenses were $220,559, $3,868,899 and $5,037,267 for the years ended December 31, 2011, 2012, and 2013 respectively.

ORDINARY_SHARES

ORDINARY SHARES	12 Months Ended
ORDINARY SHARES	Dec. 31, 2013
ORDINARY SHARES	'
ORDINARY SHARES	'

	20. ORDINARY SHARES

	The Company issued a total of 1,052,865, nil and 1,000,000 ordinary shares during the years ended December 31, 2011, 2012 and 2013, respectively, which are held by a depositary bank for future delivery to the employees and non-employees upon exercise of vested share options or vesting of nonvested shares granted. The issued ordinary shares are not considered as outstanding shares until they are delivered to the employees or non-employees upon exercise of vested share options or vesting of nonvested shares granted. 39,608, 348,168 and 422,978 ordinary shares out of such ordinary shares had been delivered to the employees upon exercise of their share options during the years ended December 31, 2011, 2012 and 2013. As a result, 1,013,257, 665,089 and 1,242,111 issued ordinary shares were excluded from the outstanding shares as of December 31, 2011, 2012 and 2013, respectively, and also were excluded from the computation of basic and diluted EPS.

	On May 21, 2012, NCIH, Inc., a Delaware corporation, purchased from Skillgreat Limited an aggregate of 6,050,067 ordinary shares. As a closing condition to the NCIH Share Purchase Agreement, the Company, Mr. Dong Yu, Skillgreat Limited and NCIH, Inc. entered into an Investor Rights Agreement on the same date. On June 18, 2013, NCIH, Inc. was converted into a limited liability company formed under the laws of the State of Delaware under the name "NCIH LLC." On June 19, 2013, NCIH LLC transferred to News America Incorporated 6,050,067 ordinary shares. News America Incorporated, the Company, Mr. Dong Yu and Skillgreat Limited entered into a joinder agreement, effective as of June 19, 2013, pursuant to which News America Incorporated became an investor party to the Investor Rights Agreement.

	The key terms of the Investor Rights Agreement are summarized as follows:

	NCIH, Inc. agrees to vote, until May 21, 2013, in accordance with the instructions of Skillgreat Limited with respect to (i) the re-election of the Mr. Dong Yu to the board of directors of the Company and (ii) the first public offering of ordinary shares by the Company after May 21, 2012, provided that such public offering meets certain conditions specified in the Investor Rights Agreement.

	Until May 21, 2013, neither NCIH, Inc. nor its controlled affiliates may purchase a number of ordinary shares equal to or greater than the number of the voting shares or a majority of the assets of the Company or acquire the Company by merger, scheme of arrangement, amalgamation, or consolidation, except with the written consent of Skillgreat Limited.

	The number of the voting shares means the lesser of (i) all of the ordinary shares held by NCIH, Inc. as of the record date for voting on the voting events described in the preceding paragraph and (ii) that number of ordinary shares equal to (a) 33.4% of the total number of the outstanding ordinary shares as of such record date minus (b) the number of ordinary shares beneficially owned by Mr. Dong Yu and his affiliates immediately after May 25, 2012, the date of the final closing under the NCIH Share Purchase Agreement, reduced by any increase in the number of ordinary shares beneficially owned by Mr. Dong Yu and his affiliates from May 25, 2012 through such record date.

	NCIH, Inc. is entitled to Form F-3 registration and piggyback registration rights. NCIH, Inc. also has a right to purchase its pro rata share of any securities to be offered or sold by the Company.

	In addition, pursuant to the Investor Rights Agreement, the Company agrees to nominate and recommend one candidate nominated by NCIH, Inc. for election to the Company's board of directors, and Skillgreat Limited agrees, and Mr. Dong Yu agrees to cause Skillgreat Limited to, vote the Company's ordinary shares held by Skillgreat Limited to elect NCIH, Inc.'s nominee to the Company's board of directors. If no nominee of NCIH, Inc. serves on the Company's board of directors, NCIH, Inc. has the right to designate one non-voting observer to the Company's board of directors. The foregoing rights and obligations will continue until NCIH, Inc., together with its affiliates, no longer holds at least 50% of the ordinary shares it purchased under the NCIH Share Purchase Agreement. On August 23, 2012, the Company appointed Dr. Jack Q. Gao, Senior Vice President of News Corporation and Chief Executive Officer of News Corporation's China Investments, to the Company's board of directors effective September 10, 2012.

	The Investor Rights Agreement also includes a non-binding statement of intent between the Company and NCIH, Inc. or its affiliates to explore potential cooperation opportunities with respect to one or more projects in the film industry.

	For as long as NCIH, Inc., together with its affiliates, continues to hold at least 50% of the ordinary shares it purchased under the NCIH Share Purchase Agreement, NCIH, Inc. also has the right to designate and appoint, by written notice to the Company, one vice president of the Company, responsible for assisting in the development of any such potential projects.

SHAREBASED_COMPENSATION

SHARE-BASED COMPENSATION	12 Months Ended
SHARE-BASED COMPENSATION	Dec. 31, 2013
SHARE-BASED COMPENSATION	'
SHARE-BASED COMPENSATION	'

	21. SHARE-BASED COMPENSATION

	Options to employees

	On June 1, 2009, the Group's board of directors approved the Bona Film Group Limited 2009 Stock Incentive Plan (the "2009 Plan"). The maximum number of ordinary shares that may be granted under this plan is 209,163 shares. On June 1, 2010, the Group's board of directors approved the Bona Film Group Limited 2010 Stock Incentive Plan (the "2010 Plan"). The maximum number of ordinary shares that may be granted under this plan is 5,410,650 shares. The 2009 Plan and 2010 Plan allow the Company to grant its employees, directors and consultants awards including option, stock appreciation right, restricted share, restricted share unit or other right or benefit. Under 2009 Plan, except as unanimously approved by the Company's board of directors, the options shall vest in 48 equal monthly installments, with the first installment vesting on March 1, 2008 and an additional installment vesting on the first day of each of the next 47 months thereafter. Under 2010 Plan, except as unanimously approved by the Company's board of directors, the options shall vest in 48 equal monthly installments, with the first installment vesting on the vesting commence date and an additional installment vesting on the first day of each of the next 47 months thereafter.

	The term of an incentive share option shall be no more than ten years from the date of grant thereof. However, in the case of an incentive stock option granted to a grantee who, at the time the option is granted, owns stock representing more than ten percent of the voting power of all classes of stock of the Company or any parent or subsidiary of the Company, the term of the incentive stock option shall be five years from the date of grant thereof or such shorter term as may be provided in the award agreement. The option exercise price per share shall be determined by the Compensation Committee, but shall not be less than, (i) in the case of an incentive share option, 100% of the fair market value of a share, and (ii) in case of a non-qualified incentive share option, 85% of the fair market value of a share, in each case, on the date an option is granted.

	In March 2011, under the 2010 Plan, the Group granted 435,774 share options to an officer of the Group, 125,708 share options to an artist and 110,000 share options to two independent directors of the Group with exercise prices of $6.31, $6.31 and $11.56, respectively. 236,687 options granted to the officer, the artist and two independent directors vested on the date of grant, and the remaining 434,795 options vest ratably over the range from 20 to 22 months from the date of grant. The contract life is 10 years from the date of grant. A zero forfeiture rate was estimated.

	In November 2011, under the 2010 Plan, the Group granted 135,000 share options to four independent directors of the Group, 150,000 share options to two directors of the Group, and 289,000 share options to 34 employees with exercise prices of $8.62. 14,424 options vested on the date of grant, and the remaining 559,576 options vest ratably over the range from 23 to 47 months. The contract life is 10 years from the date of grant. The forfeiture rate of 26.3% was estimated for the options granted to the 34 employees and a zero forfeiture rate was estimated for the options granted to the directors.

	In April 2012, under the 2010 Plan, the Group granted 950,000 share options to five officers and 100,000 share options to nine employees with an exercise price of $10.96 per share. 28,472 options vested on the date of grant, and the remaining 1,021,528 options vest ratably over the range from 35 to 47 months. The contract life is 10 years from the date of grant. The forfeiture rate of 26.3% was estimated for the options granted to the nine employees and a zero forfeiture rate was estimated for the rest options.

	In July 2013, under the 2010 Plan, the Group granted 110,000 share options to two independent directors with an exercise price of $7.76 per share. The options vest ratably over 36 months from August 2013. The contract life is 10 years from the date of grant. A zero forfeiture rate was estimated.

	On July 3, 2013, the Company adjusted the exercise price of each of the Company's outstanding, unvested out-of-the-money options (the "Affected Options") to US$3.88 per ADS. The Affected Options represent rights to purchase 993,233 ordinary shares (or 1,986,466 ADSs) held by 54 employees. The total incremental compensation expenses of $468,149 were measured as the excess of the fair value of the modified stock options over the fair value of the original awards immediately before their terms were modified. The total incremental compensation expenses and the remaining unrecognized compensation expenses of the original equity awards as of the modification date will be recognized over the remaining requisite service periods. In conjunction with the options exercise price adjustment, the Company's Board of Directors had approved a lock-up restriction on all ordinary shares underlying the Affected Options, pursuant to which the shares may not be sold for a period of six months beginning July 3, 2013.

	The total intrinsic value of options exercised during the year ended December 31, 2011, 2012 and 2013 were $53,632, $1,614,902 and $2,422,535, respectively.

	The Group recognizes compensation expenses on the options using the straight-line attribution method. Total share-based compensation expenses recognized were $3,560,194, $4,234,386 and $3,141,741 for the years ended 2011, 2012 and 2013, respectively.

	Options to non-employees

	In November 2011, under the 2010 Plan, the Group granted 470,000 share options to eight consultants with an exercise price of $8.62 per share. 13,056 options vested on the date of grant, and the remaining 456,944 options vest ratably over 35 months from the date of grant on a monthly basis. The contract life is 10 years from the date of grant. A zero forfeiture rate was estimated. With the assistance of an independent valuer, the fair value of each option granted to non-employees was estimated on the date of vesting. Total share-based compensation expenses recognized were $86,950, $568,778 and $816,666 for the years ended December 31, 2011, 2012 and 2013, respectively. Nil, nil and 29,167 options to non-employees were exercised for the three years ended December 31, 2011, 2012, and 2013, respectively.

	The fair value of each option granted to employees and non-employees was determined using the Binomial option pricing model with the following assumptions for the years ended December 31, 2011, 2012 and 2013:


			2011		2012		2013
	Expected volatility(1)		44%		42% - 43%			37	%
	Risk-free interest rate(2)		2.77% - 2.89%		2.08% - 2.73%			4.09	%
	Expected dividend yield(3)		0%		0%			0	%
	Exercise multiple(4)		2.00 and 2.30		2.0 and 2.8			2
	Fair value of the underlying ordinary shares(5)		7.76 - 12.37		9.84 - 10.96			11.48


	-1
	Volatility

	The volatility of the underlying ordinary shares during the life of the options was estimated based on average historical volatility of the Company and listed comparable companies for the period before the valuation date with lengths equal to the contractual life of the options.

	-2
	Risk-free interest rate

	Risk free interest rate was estimated based on the yield to maturity of PRC international government bonds with maturity term close to the contractual life of the options.

	-3
	Expected dividend yield

	The dividend yield was estimated by the Group based on its expected dividend policy over the contractual life of the options.

	-4
	Exercise multiple

	Exercise multiple represents the value of the underlying share as a multiple of exercise price of the option which, if achieved, results in exercise of the option. The exercise multiple of the options was estimated based on empirical study conducted by the third party.

	-5
	Fair value of the underlying ordinary shares

	The fair value of the underlying ordinary shares was estimated based on the closing market price of the Company's ordinary shares as of the grant date.

The weighted-average grant-date fair values of options granted during the years ended December 31, 2011, 2012 and 2013 were $4.13, $5.58 and $3.78 per share, respectively.

Summary of share options to employees and non-employees

A summary of option activity, including grants to both employees and non-employees, under the 2009 Plan and 2010 Plan as of December 31, 2013, and the changes during the year then ended is presented below:


Options		Number of			Weighted			Weighted		Aggregate
		share options			average			average		intrinsic
					exercise price			remaining		value
								contractual life
Outstanding as of January 1, 2013			3,478,713			8.17			7.9		7,187,931


Granted			110,000			7.76
Exercised			(422,977	)		5.56
Expired			(37,129	)		10.32
Forfeited			(114,521	)		10.15


Outstanding as at December 31, 2013			3,014,086			7.72			7.7		11,348,504




Exercisable as at December 31, 2013			2,128,248			7.79			7.5		7,870,215




Expected to vest at December 31, 2013			653,305			7.52			8.1		2,589,282





As of December 31, 2013, there was $4,400,452 of unrecognized compensation expenses related to non-vested share-based compensation arrangements granted under the 2009 Plan and 2010 Plan. That expense is expected to be recognized over a weighted-average period of 0.90 year.

NET_INCOME_LOSS_PER_SHARE

NET INCOME (LOSS) PER SHARE	12 Months Ended
NET INCOME (LOSS) PER SHARE	Dec. 31, 2013
NET INCOME (LOSS) PER SHARE	'
NET INCOME (LOSS) PER SHARE	'

	22. NET INCOME (LOSS) PER SHARE

	The calculation of the net income (loss) per share is as follows:


		For the years ended December 31,
		2011		2012			2013
	Numerator used in basic and diluted net income (loss) per share:
	Net income (loss) attributable to Bona Film Group Limited		14,432,081		(1,283,882	)		5,656,266
	Shares (denominator):
	Weighted average ordinary shares outstanding used in computing basic net income per ordinary share		29,353,936		29,514,979			29,870,809
	Employee share options (treasury effect)		490,526		—			565,919


	Weighted average ordinary shares outstanding used in computing diluted net income (loss) per ordinary share		29,844,462		29,514,979			30,436,728




	Net income (loss) per ordinary share—basic		0.49		(0.04	)		0.19
	Net income (loss) per ordinary share—diluted		0.48		(0.04	)		0.19





	The Group had securities outstanding which could potentially dilute basic net income per share in the future, but were excluded from the computation of diluted net income per share as their effects would have been anti-dilutive. Such securities consisted of 1,715,482, 3,478,713 and 3,014,086 options outstanding as of December 31, 2011, 2012 and 2013, respectively.

STATUTORY_RESERVES

STATUTORY RESERVES	12 Months Ended
STATUTORY RESERVES	Dec. 31, 2013
STATUTORY RESERVES	'
STATUTORY RESERVES	'

	23. STATUTORY RESERVES

	As stipulated by the relevant laws and regulations in the PRC, each PRC entity of the Group is required to maintain non-distributable statutory surplus reserve. Subject to certain cumulative limits, the statutory surplus reserve requires annual appropriations of 10% of profit after taxes as reported in company statutory financial statements prepared under accounting principle general accepted in PRC, until the balance reaches 50% of the registered capital, and the other fund appropriations are at the discretion of the board of directors of each of the Group's entities in the PRC. These reserves can only be used for the specified purposes and once appropriated, the amounts are not available for future distribution to owners. The statutory surplus reserve may be applied against prior year losses, if any, and may be applied to increase capital upon the boards of directors' approval.

	Total amount appropriated to statutory reserves were $69,155, $498,402 and $990,613 for the years ended December 31, 2011, 2012 and 2013, respectively. As of December 31, 2013, the aggregate amounts of capital and statutory reserves restricted, which represented the amount of net assets of the relevant subsidiaries, VIEs and VIEs' subsidiary in the Group not available for distribution, were $14,340,817.

CUSTOMER_INFORMATION

CUSTOMER INFORMATION	12 Months Ended
	Dec. 31, 2013
CUSTOMER INFORMATION	'
CUSTOMER INFORMATION	'

	24. CUSTOMER INFORMATION

	There was no customer who accounted for 10% or more of net revenue for the years ended December 31, 2011, 2012 and 2013.

	Details of customers accounting for 10% or more of accounts receivable were as follows:


		December 31,
		2012			2013
	A(i)		13.09	%		37.3	%
	B(ii)		16.64	%		24.41	%
	C(iii)		14.16	%		*


	(i)
	A is a theater circuit that is responsible for collecting the Group's distribution revenue from certain other theater circuits and then remitting the collected amounts to the Group. Accounts receivable with A relate to distribution revenue generated by both A and certain other theater circuits.

	(ii)
	B is one of the Group's co-investor which is responsible for distributing one television series of 2012 and collecting the revenue from other TV stations.

	(iii)
	C is a TV station which purchased the copyright of the television series from the Group.

	*
	Less than 10%

NONCONTROLLING_INTEREST

NONCONTROLLING INTEREST	12 Months Ended
NONCONTROLLING INTEREST	Dec. 31, 2013
NONCONTROLLING INTEREST	'
NONCONTROLLING INTEREST	'

	25. NONCONTROLLING INTEREST


		Bona			Distribution			Cinema			Xi'an			Shanghai			Mango			Tianjin			Total
		Guoqiang			Workshop			Popular			Huitong			Cinema			Cinema			(Nongken&Jin'ao)
					(BVI&HK)
	Balance as of January 1, 2011		—			136,604			(317,500	)		360,860			1,922,446			—			—			2,102,410
	Bona Starlight (Note 3)		—			—			—			—			—			1,155,121			—			1,155,121
	Foreign currency translation adjustment		—			1,459			(614	)		15,355			(792	)		32,392			—			47,800
	Net income (loss)		—			505,742			(5,430	)		(90,727	)		29,324			(298,614	)		—			140,295


	Balance as of December 31, 2011		—			643,805			(323,544	)		285,488			1,950,978			888,899			—			3,445,626
	Capital injection in Tianjin Nongken(i)		—			—			—			—			—			—			774,030			774,030
	Foreign currency translation adjustment		—			1,411			(20,272	)		3,290			888			9,777			6,854			1,948
	Net (loss) income		—			(4,203	)		(8,300	)		56,379			105,157			193,005			(626,538	)		(284,500	)


	Balance as of December 31, 2012		—			641,013			(352,116	)		345,157			2,057,023			1,091,681			154,346			3,937,104
	Capital injection in Bona Guoqiang(ii)		48,210			—			—			—			—			—			—			48,210
	Mango Cinema(iii)		—			—			—			—			—			(758,382	)		—			(758,382	)
	Xi'an Huitong(iv)		—			—			—			(306,582	)		—			—			—			(306,582	)
	Foreign currency translation adjustment		1,184			(799	)		143			3,765			4,213			11,885			(11,176	)		9,215
	Net (loss) income		(14,872	)		(256,160	)		(5,513	)		(42,340	)		86,055			49,061			(950,023	)		(1,133,792	)


	Balance as of December 31, 2013		34,522			384,054			(357,486	)		—			2,147,291			394,245			(806,853	)		1,795,773






	(i)
	On April 20, 2012, the Group set up a subsidiary, Tianjin Nongken, of which 51% equity interest was owned by the Group and 49% was owned by a third-party shareholder.

	(ii)
	On March 6, 2013, the Group set up a subsidiary, Bona Guoqiang, of which 70% equity interest was owned by the Group and 30% was owned by a third-party shareholder.

	(iii)
	On January, 2013, the Group acquired 34% equity interest of Mango Cinema with a total cash consideration of $327,827 (equivalent to RMB 2,040,000) from a noncontrolling interest holder. This was accounted for as an equity transaction with a reduction of noncontrolling interest by $758,382 and an increase in additional paid-in capital by $430,472.

	(iv)
	On May 17, 2013, the Group acquired the remaining 49% interest in Xi'an Huitong with a total cash consideration of $398,076 (equivalent to RMB 2,450,000) from a noncontrolling interest holder. After the acquisition, it became a 100% consolidated entity of the Group. This was accounted for as an equity transaction with a reduction of noncontrolling interest by $306,582 and a decrease in additional paid-in capital by $91,697.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Dec. 31, 2013
COMMITMENTS AND CONTINGENCIES	'
COMMITMENTS AND CONTINGENCIES	'

	26. COMMITMENTS AND CONTINGENCIES

	The Group has a number of operating leases for its facilities and offices. Rental expenses under operating leases for the years ended December 31, 2011, 2012, and 2013 were $6,913,422, $12,009,087 and $15,673,849, respectively. The group recognized rent expenses under such arrangements on a straight-line basis over the term of the leases. The future aggregate minimum lease payments under non-cancelable operating lease agreements are as follows:


	Years ending December 31:
	2014	17,577,542
	2015	17,999,499
	2016	17,243,539
	2017	17,009,860
	2018 and thereafter	165,979,471


	Total	235,809,911





	The Group is a party in potential claims arising in the ordinary course of business. From January 1, 2013 to March 31, 2014, the Group was named as a defendant or co-defendant in ten legal proceedings in the PRC, six of which had been concluded as of the date of the annual report on Form 20-F for the year ended December 31, 2013. Of these concluded legal proceedings, the Group lost one, settled two, and three were withdrawn. The settlements paid in respect of each of the six concluded legal proceedings, which ranged from approximately RMB400,000 to approximately RMB4,884,462, had been either paid or accrued for as of December 31, 2013. Based on the information currently available, the Group was able to estimate the outcome of two pending lawsuits, which have the total claim against the Group of RMB7.9 million, and accrued liabilities of RMB3.2 million as of December 31, 2013. For the other two pending lawsuits, which have the total claim against the Group of RMB14.9 million, the Group is unable to reasonably estimate the outcome of the lawsuits and also the possible losses. Therefore, no accrual for contingency loss was recognized as of December 31, 2013.

EMPLOYEE_BENEFIT_PLAN

EMPLOYEE BENEFIT PLAN	12 Months Ended
EMPLOYEE BENEFIT PLAN	Dec. 31, 2013
EMPLOYEE BENEFIT PLAN	'
EMPLOYEE BENEFIT PLAN	'

	27. EMPLOYEE BENEFIT PLAN

	Full time PRC employees of the Group are eligible to participate in a government-mandated defined contribution plan under which certain pension benefits, medical care, unemployment insurance, employee housing fund and other welfare benefits are provided to these employees. The PRC labor regulations require the Group to accrue for these benefits based on a percentage of each employee's salary. Total provisions for employee benefits were $873,744, $1,483,281 and $2,451,277 for the years ended December 31, 2011, 2012 and 2013, respectively, which were reported as a component of general and administrative expenses when incurred.

RELATED_PARTY_BALANCES_AND_TRA

RELATED PARTY BALANCES AND TRANSACTIONS	12 Months Ended
RELATED PARTY BALANCES AND TRANSACTIONS	Dec. 31, 2013
RELATED PARTY BALANCES AND TRANSACTIONS	'
RELATED PARTY BALANCES AND TRANSACTIONS	'

	28. RELATED PARTY BALANCES AND TRANSACTIONS

	Nature of the relationships with related parties:


	Name		Relationship with the Group
	Mr. Dong Yu		Chairman, CEO and principal shareholder
	Mr. Zhong Jiang		Independent Director
	Hubei Film Distribution and Exhibition Co., Ltd. ("Hubei Film Distribution")		Noncontrolling shareholder
	Wuhan Lianzhong		Cost method investee
	Zhongda Helian		Cost method investee
	Ms. Xiang Li		Noncontrolling shareholder
	Hunan Xiaoxiang Cineplex Investment Management Co., Ltd. ("Hunan Xiaoxiang")		Noncontrolling shareholder
	Film Workshop Co., Ltd. ("Film Workshop")		A company majority-owned by a consultant and a former director
	Mr. Xiaojian Xu		Noncontrolling shareholder
	Tianjin Nongken Group Real Estate Development Co., Ltd. ("Nongken Real Estate")		Noncontrolling shareholder
	Tianjin Nongken Group Culture Investment Co., Ltd. ("Nongken Culture")		A company majority-owned by a noncontrolling shareholder
	Tianjin Nongken Group Co., Ltd. ("Nongken Group")		A company as a shareholder of a noncontrolling shareholder
	Sanya Cinema		Equity method investee
	Wuhu Bona.		Equity method investee
	Bona Film Investment Fund.		Equity method investee
	Mr. Guoqiang Lu		Noncontrolling shareholder
	Beijing Xinliliang Television Culture Co., Ltd ("Beijing Xinliliang").		A company owned by a noncontrolling shareholder

	As well as being the Group's Chairman and CEO, Mr Dong Yu is the Group's founder and therefore has substantial influence over the Group's business, including decisions regarding mergers, consolidations and the sale of all or substantially all of the Group's assets, election of directors, declaration of dividends and other significant corporate actions. Mr. Dong Yu also provided personal guarantees in order to enable the Company to procure certain bank borrowings for the three years ended December 31, 2011, 2012 and 2013. (See Note 14)

	As of December 31, 2012 and 2013, the following balances were due from the related parties:


			December 31,
			2012			2013
	Amounts due from affiliates of Cinema Popular(i)			343,817			295,429
	Amounts due from Wuhu Bona(iv)			—			156,090
	Amounts due from Nongken Group(ii)			—			54,851
	Amounts due from Sanya Cinema(iii).			—			3,085
	Amounts due from Nongken Real Estate(ii)			—			661


				343,817			510,116






	(i)
	The amounts represent Cinema Popular's receivables from affiliates to support the operation of the affiliates.

	(ii)
	The amounts represent the receivables for the theater rental fees from Nongken.

	(iii)
	The amounts represent the receivables for upfront expenses paid for Sanya Cinema.

	(iv)
	The amounts represent the receivables for consulting services fees from Wuhu Bona.

	All the amounts due from related parties are unsecured and non-interest bearing.

	As of December 31, 2012 and 2013, except the film participation financing liabilities with related party, Bona Film Investment Fund, described in Note 16, other balances due to the related parties are as follow:


		December 31,
		2012			2013
Amounts due to Nongken Real Estate(v)			2,044,911			2,104,498
Amounts due to Nongken Culture(iv)			679,853			1,541,184
Amounts due to Wuhan Lianzhong(iii)			762,187			784,396
Amounts due to Film Workshop(ii)			662,293			684,824
Amounts due to Hubei Film Distribution(i)			481,533			462,527
Amounts due to Hunan Xiaoxiang(i)			240,766			247,782
Amounts due to Beijing Xinliliang(vii)			—			57,077
Amounts due to Mr. Guoqiang Lu(vi)			—			3,436
Amounts due to Mr. Xiaojian Xu(i)			393,252			—
Amounts due to Ms. Xiang Li(i)			481,533			—


			5,746,328			5,885,724






(i)
The amounts mainly represent loans from the noncontrolling shareholders for operations.

(ii)
The amounts represent payables for film production service provided by Film Workshop.

(iii)
The amounts represent payables for film projection equipment purchased from Wuhan Lianzhong.

(iv)
The amounts represent payables for rental expenses.

(v)
The amounts represent payables for loans obtained from Nongken Real Estate.

(vi)
The amounts represent payables for reimbursements to Mr. Guoqiang Lu for expenses incurred for Bona Guoqiang.

(vii)
The amounts represent payables for film production services provided by Beijing Xinliliang.

All the amounts due to related parties are unsecured and non-interest bearing.

Other transaction with related parties during the years ended December 31, 2011, 2012 and 2013 include:


2011		Acquisition of Alpha Speed Limited and Bona Starlight (see Note 3)
2012		In April 2012, the Group entered into a rental agreement with Nongken Group to rent a piece of property for movie theatre. The Group incurred rental expenses of $672,019 and $1,352,114 under this rental agreement in 2012 and 2013, respectively.
2013		In 2013, the Group entered into a consulting agreement with Wuhu Bona to provide film investment and distribution services. The Group recognized net revenue of $146,077 in 2013.

SEGMENT_INFORMATION

SEGMENT INFORMATION	12 Months Ended
SEGMENT INFORMATION	Dec. 31, 2013
SEGMENT INFORMATION	'
SEGMENT INFORMATION	'

	29. SEGMENT INFORMATION

	The Group's chief operating decision maker ("CODM") is the Chief Executive Officer who reviews the results of four operating segments when making decisions about allocating resources and assessing performance. The segments are film distribution, film investment and production, movie theater, and talent agency.

	The film distribution segment generates revenue from external customers. Its revenue comprise the Group's share of movie theater box office sales for the Group's distribution services and, to the extent the Group has distribution rights outside the PRC, the revenue the Group derives from those arrangements.

	Its cost of revenue includes:



	-1
	the amortization of the cost of acquiring the distribution right and the participation right; and

	-2
	the amount that the Group remits to the producers when they are entitled to share the box office sales with the Group based on the distribution arrangement. In the case where the Group produces the film, this amount includes any amount paid by the distribution entities to producing entities within the Group.

	The film investment and production segment generates revenue both from external customers and, through inter-segment transactions, from the Group's own distribution entities.

	The film investment and production segment generates revenue from external customers where the Group invests in a film but does not act as the principal distributor. For films in which the Group acquires all or part of the copyright, these include revenue from the sale of distribution rights and licensing fees to third-party distributors. For films in which the Group does not acquire any copyright, these include revenue from the Group's share of the net profit from distribution agreements with third-party producers.

	Revenue from internal customers comprises revenue received from the distribution entities within the Group who distribute the film.

	Its cost of revenue includes the amortization of production costs.

	The talent agency segment generates revenue from external customers for its talent agency related business. The movie theater segment generates admissions and concession revenue at the box offices from external customer, and other revenue which primarily consist of screen advertising revenue. Its cost of revenue mainly includes film rental costs.

	The profitability measure employed by the Group and its CODM for making decisions about allocating resources to segments and assessing segment performance is gross profit less film participation expense. Segments follow the same accounting policies as those described in Note 2.

	The Group's CODM does not assign assets to these segments. Currently, it is not practical to show assets by reportable segments.

	The following table presents selected financial information relating to the Group's segments:


			For the year ended December 31, 2011
			Film			Film			Movie theater			Talent			Intersegment			Consolidated
			distribution			investment						agency			elimination
						and production
	Revenue from external customers			92,598,838			6,176,820			26,036,426			1,349,186			—			126,161,270
	Intersegment revenue			2,246,219			44,298,547			—			—			(46,544,766	)		—
	Cost of revenue			(57,979,720	)		(43,480,636	)		(11,425,140	)		(117,487	)		46,544,766			(66,458,217	)
	Film participation expenses			—			(321,100	)		—			—			—			(321,100	)


	Segment profit			36,865,337			6,673,631			14,611,286			1,231,699			—			59,381,953









			For the year ended December 31, 2012
			Film			Film			Movie theater			Talent			Intersegment			Consolidated
			distribution			investment						agency			elimination
						and production
	Revenue from external customers			62,929,581			37,022,215			41,720,416			610,707			—			142,282,919
	Intersegment revenue			1,135,944			36,708,717			—			—			(37,844,661	)		—
	Cost of revenue			(38,937,435	)		(66,875,543	)		(18,092,632	)		(24,097	)		37,844,661			(86,085,046	)
	Film participation expenses			—			(438,636	)		—			—			—			(438,636	)


Segment profit			25,128,090			6,416,753			23,627,784			586,610			—			55,759,237









		For the year ended December 31, 2013
		Film			Film			Movie theater			Talent			Intersegment			Consolidated
		distribution			investment						agency			elimination
					and production
Revenue from external customers			74,632,230			12,576,121			61,496,888			630,341			—			149,335,580
Intersegment revenue			2,023,714			28,404,437			—			—			(30,428,151	)		—
Cost of revenue			(53,598,074	)		(33,663,924	)		(26,006,133	)		—			30,428,151			(82,839,980	)
Film participation expenses			—			1,319,749			—			—			—			1,319,749


Segment profit			23,057,870			8,636,383			35,490,755			630,341			—			67,815,349





The following table presents selected financial information relating to the movie theater segment:


		For the years ended December 31,
		2011			2012			2013
Admissions			20,133,490			34,511,202			51,184,172
Concessions			2,469,271			4,209,292			6,003,377
Advertising			1,593,626			1,021,499			2,061,389
Others			1,840,039			1,978,423			2,247,950


Total revenue from movie theater segment			26,036,426			41,720,416			61,496,888





Reconciliation from consolidated segment profit to consolidated financial statements:


		For the years ended December 31,
		2011			2012			2013
Consolidated segment profit			59,381,953			55,759,237			67,815,349
Selling and marketing expenses			(18,506,262	)		(18,490,433	)		(14,374,421	)
General and administrative expenses			(28,371,497	)		(41,890,064	)		(49,853,700	)
Government subsidies			220,559			3,866,700			5,022,424
Net interest and exchange gain			1,406,477			220,369			678,769
Interest income from loan to producer of TV series			141,545			—			—
Other income			770,081			288,157			285,716
Loss on disposal of an equity method investment			—			(5,584	)		—


Income (loss) before income tax and equity in earnings of equity method investments, net of tax			15,042,856			(251,618	)		9,574,137





Geographical information

The Group operates in the PRC and all of the Group's long lived assets are located in the PRC.

Revenue, classified by the major geographic areas in which the Group's customers are located (based on the addresses of the customers who contracted with the Group), were as follows:


		For the years ended December 31,
		2011			2012			2013
Revenue from the PRC			115,478,174			131,609,354			141,739,539
Revenue from countries other than the PRC			10,683,096			10,673,565			7,596,041


Total			126,161,270			142,282,919			149,335,580

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2013
SUBSEQUENT EVENTS	'
SUBSEQUENT EVENTS	'

	30. SUBSEQUENT EVENTS

	In August 2013, the Group together with another investor established Sanya Cinema to operate a cinema in Sanya City, in which the Group holds 51% equity interests (Note 10 (iii)). In March 2014, Sanya Cinema revised its Article of Association. According to the revised Article of Association ("A&A"), the shareholders' resolutions related to significant operating and financing activities of Sanya Cinema need over 50% shareholders' approval. Sanya Cinema is registering the revised A&A with the local Administration for Industry & Commerce. After the completion of the registration of revised A&A, the Group will have control over Sanya Cinema and accordingly will consolidate the financial information of Sanya Cinema.

	During January to February 2014, the Group borrowed three loans with a total principal of $5,952,549 from a revolving twelve months credit line with an overseas commercial bank on the condition that the loans will be invested in films. $2,821,782, $3,016,324 and $114,443 of the loans will be due on January 7, 2015, February 19, 2015 and February 19, 2015, respectively. The annual interest rate is 3.25%.

	In March 2014, the Group borrowed a loan with a total principal of $12,869,185 (equivalent of RMB80 million) from a revolving twelve months credit line with a PRC commercial bank on the condition that the loan will be invested in a specific film. The loan will be due on March 31, 2015. The annual interest rate is 7.20%. The loan is guaranteed by the Company's principal shareholder, Mr. Dong Yu, Zhejiang Bona, Bona Tianjin and Beijing Bona Cineplex.

	During March to April 2014, the Group borrowed three loans with a total principal of $10,760,000 from a revolving twelve month credit line with a PRC commercial bank on the condition that the loans will be invested in films. All loans will be due on March 10, 2014. The annual interest rates are twelve months LIBOR plus 2.7%, 2.8% and 2.9%, for principal amounts of $4,643,000, $3,067,000 and $3,050,000, respectively.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2013
SUMMARY OF 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 ("US GAAP").

Principles of consolidation	'

	b.
	Principles of consolidation

	The Group's consolidated financial statements included the financial statements of Bona Film Group Limited, its subsidiaries, VIEs and VIEs' subsidiaries. All intercompany transactions and balances were eliminated in consolidation.

Use of estimate	'

	c.
	Use of estimate

	The preparation of the consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and revenue and expenses in the consolidated financial statements and accompanying notes. Significant accounting estimates reflected in the Group's consolidated financial statements include allowance for doubtful accounts, impairment of property and equipment and intangible assets, impairment of goodwill, impairment of distribution rights and production costs, valuation allowance for deferred tax assets, film participation financing liabilities, film participation expenses, amortization of distribution rights and production costs, share-based compensation expenses, and purchase price allocation for business acquisition.

Allowance for doubtful accounts	'

	d.
	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. Accounts receivable balances are written off after all collection efforts have been exhausted.

Lease accounting	'

	e.
	Lease accounting

	The Group evaluates each lease for classification as either a capital lease or an operating lease. The Group assesses a lease to be a capital lease if substantially all of the benefits and risks of ownership have been transferred to the lessee at its inception. The Group performs this evaluation at the inception of the lease and when a modification is made to a lease. If the lease agreement provides rent holidays or calls for a scheduled rent increase during the lease term, the Group recognizes the lease expense on a straight-line basis over the lease term. The difference between rent expense and rent paid is recorded as deferred rent in accrued expenses and other current liabilities accounts. The Group determines the straight-line rent expense impact of an operating lease upon inception of the lease. In leases containing both scheduled rent increases and contingent rents on the box office sales, only the fixed component of the lease payments are recognized on a straight-line basis over the lease term. Contingent rents are expensed or accrued in the period when the box office sales are recognized.

Cash and cash equivalents	'

	f.
	Cash and cash equivalents

	Cash and cash equivalents consist of cash on hand and highly liquid investments which are unrestricted as to withdrawal or use, or have original maturities of three months or less when purchased.

Restricted cash	'

	g.
	Restricted cash

	Restricted cash is related to the box office receipts from certain films deposited in specific accounts required by the banks as guarantees for short-term loans with the banks.

Distribution rights	'

	h.
	Distribution rights

	Distribution rights include the unamortized costs of films for which the Group has acquired distribution rights, including completed films and films in production. In certain cases, the Group also shares the net profit of the film with the producers but does not receive any proportionate interest in the copyright of the film.

	Costs of acquiring film distribution rights are amortized using the individual-film-forecast-computation method, whereby these costs are amortized in the same ratio that current year's revenue bears to management's current estimate of remaining unrecognized ultimate revenue as of the beginning of the current fiscal year from the exhibition or sub-licensing of the films.

	Film ultimate revenue include estimates of revenue from all markets and territories, including revenue associated with theatrical release of the film, revenue associated with home video sales, licensing sales to broadcast or cable networks. Film ultimate revenue forecasts include estimates over a period not to exceed ten years following the date of the film's initial release. Estimated ultimate revenue is revised at least annually.

Production costs	'

	i.
	Production costs

	Production costs include expenditure for the production and acquired proportional copyright of films by the Group. Production costs include costs of productions of films which have been completed and costs of productions which are still in production. The production costs are stated at the lower of cost less accumulated amortization, or fair value. For films completed and on release, the related capitalized costs are amortized using the individual-film-forecast-computation method, whereby these costs are amortized in the same ratio that current year's revenue bears to management's current estimate of remaining unrecognized ultimate revenue as of the beginning of the current fiscal year from the exhibition or licensing of the films.

	Most of the Group's bank borrowings and other borrowings are dedicated to fund the production of its films. Capitalization of interest costs commences when a film is set for production and ends when a film is substantially complete and ready for distribution. The interest expenses eligible for capitalization include interest expenses on bank borrowings and other borrowings.

	The Group enters into arrangements with third parties to jointly finance the production of some of its films and the Group distributes the films. The Group and the investors co-own the copyright and share the profit or loss of the films. This form of the arrangement is the sale of an economic interest in a film to an investor. The Group records the amount received from the investor as a reduction of its capitalized film costs, as the investor assumes full risk for that portion of the film asset acquired in these transactions.

Impairment of distribution rights and production costs	'

	j.
	Impairment of distribution rights and production costs

	The Group reviews the distribution rights and production costs for impairment at least annually or whenever events or changes in circumstances indicate that the carrying amount of the distribution rights and production costs may be impaired. The valuation of distribution rights and production costs is reviewed on a title-by-title basis. The excess of the carrying value above the fair value is written off and the amount is classified as costs of revenue in the consolidated statements of operations. The Company bases these fair value measurements on unobservable inputs derived from the Company's assumptions about how market participants would price the asset. Due to the nature of these assets, market data for similar assets is not available. Key assumptions used in such fair value measurements include: (1) the discount rate applied to future cash flow streams, which is based on a risk-free rate plus a risk premium representing the risk associated with the type of property being exploited; and (2) the number of years over which the Company estimates future net cash flows. The Company considers the sensitivity of these inputs in assessing its assumptions. Additionally, on occasion, the Company may change the creative direction of, or abandon, one or more of the Company's films after being placed into production. As a result, amounts previously capitalized as production costs may be expensed. The Group will not subsequently restore any amounts written off in previous fiscal years.

Property and equipment, net	'

	k.
	Property and equipment, net

	Property and equipment, net are carried at cost less accumulated depreciation and amortization. Depreciation and amortization are calculated on a straight-line basis over the following estimated useful lives:


	Film projection equipment	15 years
	Furniture and office equipment	5 years
	Transportation equipment	5 years
	Leasehold improvements	lesser of original lease term or
		estimated useful life
Acquired intangible assets with definite lives	'

	l.
	Acquired intangible assets with definite lives

	Acquired identifiable intangible assets with definite lives are carried at cost less accumulated amortization. Amortization of definite-lived intangible assets is computed based on the straight-line method over the following estimated weighted average useful lives, which are as follows:


	Membership	1.8 years
	Favorable lease	1 - 4.5 years
Acquired intangible assets with indefinite lives	'

	m.
	Acquired intangible assets with indefinite lives

	If an acquired intangible asset is determined to have an indefinite life, it should not be amortized until its useful life is determined to be no longer indefinite. An intangible asset that is not subject to amortization is evaluated annually or more frequently if event and circumstances indicate that it might be impaired. Such impairment test consists of comparing the fair values of assets with their carrying value amounts and an impairment loss is recognized if and when the carrying amounts exceed the fair values. The estimates of fair values of intangible assets not subject to amortization are determined using discounted cash flow method. Significant assumptions are inherent in this process, including estimates of discount rates. Intangible assets with indefinite life represent movie theater licenses of 10 movie theaters acquired through business acquisition.

Impairment of long-lived assets and intangible assets with definite life other than distribution rights and production costs	'

	n.
	Impairment of long-lived assets and intangible assets with definite life other than distribution rights and production costs

	Long-lived assets, such as property and equipment and definite-lived intangible assets, other than distribution rights and production costs, are stated at cost less accumulated depreciation or amortization. The Group evaluates the recoverability of long-lived assets, including identifiable intangible assets, with determinable useful lives, other than distribution rights and production costs, whenever events or changes in circumstances indicate that a long-lived asset's carrying amount may not be recoverable. The Group measures the carrying amount of long-lived asset against the estimated undiscounted future cash flows expected to result from the use and eventual disposition of the asset. Impairment exists when the sum of the expected future net cash flows is less than the carrying value of the asset being evaluated. Impairment loss is calculated as the amount by which the carrying value of the asset exceeds its fair value. Fair value is estimated based on various valuation techniques, including the discounted value of estimated future cash flows. The evaluation of asset impairment requires the Group to make assumptions about future cash flows over the life of the asset being evaluated. These assumptions require significant judgment and actual results may differ from assumed and estimated amounts.

Cost method investments	'

	o.
	Cost method investments

	For investment in an investee over which the Group does not have a significant influence, the Group carries the investment at cost and recognizes as income for dividends received that are distributed from net accumulated earnings of the investee since the date of acquisition by the investor. The Group reviews the cost method investment for impairment whenever events or changes in circumstances indicate that the carrying amount of the investment may be impaired. An impairment loss is recognized when the decrease in fair value of the investment is other than temporary, for the amount equal to the difference between the investment's carrying amount and its fair value at the balance sheet date of the reporting period for which the assessment is made. The fair value of the investment would then become the new cost basis of the investment.

Equity method investments	'

	p.
	Equity method investments

	A company that is not consolidated, but over which the Group exercises significant influence, is accounted for under the equity method of accounting. Whether or not the Group exercises significant influence with respect to an affiliate depends on an evaluation of several factors including, among others, representation on the affiliated company's board of directors, impact of commercial arrangements, and ownership level, which is generally a 20% to 50% interest in the voting securities of the affiliated company. Under the equity method of accounting, the affiliated company's accounts are not reflected within the Group's consolidated balance sheets and statements of operations; however, the Group's share of the earnings or losses of the affiliated company is reflected in the caption "Equity in earnings of equity method investments" in the consolidated statements of operations.

	When the Group's carrying value in an equity method affiliated company is reduced to zero, no further losses are recorded in the Group's consolidated financial statements unless the Group guaranteed obligations of the affiliated company or has committed additional funding. When the affiliated company subsequently reports income, the Group will not record its share of such income until it equals the amount of its share of losses not previously recognized.

	An impairment charge is recorded when the carrying amount of the investment exceeds its fair value and this condition is determined to be other-than-temporary.

Goodwill	'

	q.
	Goodwill

	The excess of the purchase price over the fair value of net assets acquired is recorded on the consolidated balance sheet as goodwill. Goodwill is not amortized but is evaluated annually or more frequently if event and circumstances indicate that they might be impaired.

	When evaluating the goodwill impairment, the Group first assess qualitative factors to determine whether it is "more likely than not" that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment test.

	If the Group assesses that it is more likely than not that the fair value of a reporting unit is less than its carrying amount, the Group will perform a two-step goodwill impairment test. The first step compares the fair values of each reporting unit to its carrying amount, including goodwill. 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.

Film production financing	'

	r.
	Film production financing

	To fund production of its films, the Group obtains financing through bank borrowings, and a variety of arrangements with other investors which are described below.

	Other borrowings

	If the Group guarantees the third party providers of financing a fixed rate of return on the principal over a fixed term of period, the cash received from these investors is classified on the balance sheet as other borrowings. The Group accrues interest expenses on other borrowings using the fixed rate of return.

	Film participation financing liabilities

	For other financing, where the Group gives the third party providers of financing a fixed percentage of the film's worldwide net income, or a fixed percentage of the film's worldwide net income with guarantee of minimum rate of return on the principal, the cash received from these investors is accounted for as film participation financing liabilities, as the Group retains copyrights of the films and the arrangements do not involve sale of a proportionate undivided interest in the copyright to the third party participants.

	Under those arrangements where the participant is entitled to a share of the respective film worldwide net income, the Group records the participant's share of net income in film participation expenses based on an effective interest rate method on an individual-film-forecast-computation basis. The Group starts to accrue for participation expenses from the initial exhibition of the film. The effective interest rate is calculated based on the initial investments by the third party participants and a series of future cash outflows to the participants estimated by the Group using the same estimates of revenue determined in using the individual-film-forecast-computation method as discussed above under amortization of its own production costs. The rate is then applied to the outstanding film participation financing liabilities balance specific to the film to determine the current period's film participation expenses related to that film.

	If the ultimate redemption amount is estimated to be lower than the amount recorded by the Group because a film underperforms or for other reasons, a negative effective interest rate is calculated and applied to the outstanding film participation financing liabilities balance to determine the current period's reduction of film participation expenses.

	Under those arrangements where the participant is entitled to a share of the respective film worldwide net income with guarantee of a minimum rate of return on the principal, if at any point of time, the management determines that the accrued film participation financing liability is not sufficient to cover the guaranteed minimum rate, an additional liability will be accrued based on the guaranteed minimum rate of return.

	Film participation financing liabilities that are expected to be paid in one year after the period end are classified as current liabilities. The remaining film participation financing liabilities are classified as non-current liabilities.

Revenue recognition	'

	s.
	Revenue recognition

	The Group recognizes film-related revenue from the arrangements described as follows:

	Film Distribution revenue

	The Group acquires film distribution rights as the principal or a participating distributor in mainland China and overseas from film producers.

	As the principal distributor, the Group recognizes distribution revenue when the films are exhibited in movie theaters. After the payments by the movie theaters of taxes and other governmental charges and deductions by movie theaters and theater circuits of their respective shares of the box office sales, the remaining amount (the "Distributable Amount") is remitted to the Group which the Group accounts for as its distribution revenue.

	The Group then shares the Distributable Amount with the film producer, other participating distributors or both pursuant to the terms of the distribution agreement under which the Group is typically entitled to a fixed percentage of the Distributable Amount as its fees (the "Distribution Fees"). The Distributable Amount, after further deductions of the Distribution Fees and print and marketing expenses, except in rare cases which are not reimbursable by the producer, is paid or payable to the producer and is accounted for as a cost of distribution revenue.

	The Group also generates revenue from advertising services such as "in-film" advertising, pre-screening advertising, selling poster space and promotions of films. Revenue from advertising services is recognized as advertisement is shown or upon services provided. Cost of advertising services primarily consists of the cost of acquiring advertising airtime.

	The Group also cooperates with other distributors to distribute films as a participating distributor but is not the primary obligor under the distribution arrangement and shares a fixed percentage of the distribution fees received by the principal distributor as the Group's commissions pursuant to its arrangement with the principal distributor. The Group records these commissions as its distribution revenue.

	For certain films the distribution rights of which are acquired by the Group, the Group sub-licenses such rights to international third party distributors and domestic and international non-theatrical channels including television and Internet companies for a particular term. Revenue from such sub-licensing arrangements are recognized when the following criteria are met: (i) an arrangement has been signed with a customer, (ii) the customer's right to use or otherwise exploit the intellectual property has commenced and there is no requirement for significant continued performance by the Group, (iii) licensing fees are either fixed or determinable and (iv) collectability of the fee is reasonably assured.

	Copyright and participation revenue

	When the Group is not the principal distributor, but participates in the financing of film production in which the Group may also acquire all, a portion or none of the legal copyright in relation to the film, and bears a portion of the costs of financing, production, prints, promotion and advertising pursuant to the terms of the agreement for the production of the film, it generates revenue from such film production participation as follows:



	(a)
	Where the Group is entitled to receive a certain percentage of the net profit of the film, it periodically receives a report from the film producer about the net profit or loss of the film. The Group records its share of the net profit of the film into revenue according to the report.

	(b)
	In the case of licensing the Group's copyrights to international third party distributors and to other domestic and international non-theatrical channels, including television and Internet companies, for a particular term, the Group recognizes copyright revenue when the following criteria are met: (i) an arrangement has been signed with a customer, (ii) the customer's right to use or otherwise exploit the intellectual property has commenced and there is no requirement for significant continued performance by the Group, (iii) licensing fees are either fixed or determinable and (iv) collectability of the fee is reasonably assured.

	Talent agency revenue

	The Group also acts as a talent agent for certain artists, where in certain cases the Group signs the service contract with a third party and in other cases, the Group and the artist together sign the service contract with a third party.

	Where the Group signs the service contract with a third party and is the primary obligor, the Group reports the gross amount of the service as revenue. Where the Group and the artist together sign the contract with a third party, the Group reports revenue at the total service amount net of the payment to the artist. For arrangements where the Group records the gross amount as its revenue, cost of talent agency service primarily consists of compensation paid to artists.

	Movie theater revenue

	Revenue is recognized when admissions and concession sales are received at the box offices. Other revenue primarily consists of screen advertising. Screen advertising revenue is recognized over the period that the related advertising is delivered on-screen or in-theatre. The Group records proceeds from the sale of prepaid membership cards and other prepaid certificates in deferred revenue and recognizes admissions revenue and concession revenue when the card or certificate is consumed. The Group recognizes unredeemed prepaid certificates as revenue upon expiration of the membership cards or certificates.

Government subsidies	'

	t.
	Government subsidies

	Government subsidies represent government subsidies received from the local government authorities for encouraging the Group's production of films and for subsidizing the equipment purchases of the movie theaters. Government subsidies to incentivize for the Group's production of films are recognized upon receipt as government subsidies in the consolidated statements of operations because the subsidies are not intended to compensate for specific expenditure and not subject to future return. Government subsidies for equipment purchases of the movie theaters are initially recorded as a liability when they are received and then recognized as a deduction of depreciation and amortization expenses of the assets on a straight-line basis over the useful lives of the assets.

Advertising and marketing expenses	'

	u.
	Advertising and marketing expenses

	The costs of printing, advertising and marketing related to the exploitation of feature films are expensed as incurred by the Company. The Company incurred advertising expenses of $5,509,123, $4,735,207 and $3,151,597 for the years ended December 31, 2011, 2012 and 2013, respectively.

Business tax and film industry development fund levy	'

	v.
	Business tax and film industry development fund levy

	From 2011 to July 2013, Baichuan and Zhejiang Bona's share of movie theaters' box office revenue in the PRC were exempted from business tax according to Cai Shui (2009) No. 31 issued by the Ministry of Finance for supporting the development of cultural enterprises. From July 2012 to July 2013, Bona Tianjin's share of movie theaters' box office revenue in the PRC were exempted from business tax according to Cai Shui (2009) No. 31. Till August 2013, the Group's other PRC subsidiaries, VIEs and VIEs' subsidiaries were subject to business taxes at the rates of 3%-5% on certain types of services and the related revenue are presented net of business taxes incurred. Business taxes deducted in arriving at net revenue for the years ended December 31, 2011, 2012 and 2013 totaled $2,076,930, $3,552,059 and $1,793,469, respectively.

	In addition, movie theater revenue is subject to mandatory contribution to film industry development fund levied at the rate of 5% on box office receipts and the related revenue is presented net of mandatory contribution to film industry fund incurred. Film industry development fund deducted in arriving net revenue during 2011, 2012 and 2013 totaled $1,230,836, $1,995,813 and $2,869,573, respectively.

Value added tax	'

	w.
	Value added tax

	Cai Shui (2013) No. 37, announced that the Value added tax ("VAT") reform pilot program for the modern services sector, including cultural and innovation services, would be implemented nationwide from August 1, 2013 and the VAT rate ranges from 3% to 17% on certain types of services which were previously subject to business tax.

	From August 1, 2013, Baichuan, Zhejiang Bona and Bona Tianjin were exempt from VAT for their film distribution and film investment and production operations pursuant to the Cai Shui (2013) No. 37 and Cai Shui (2009) No. 31. The Group's other PRC subsidiaries, VIEs and VIEs' subsidiaries are subject to VAT at the rate of 3% or 6% on certain types of services which were previously subject to business tax. Entities that are VAT general tax payers are allowed to offset qualified input VAT paid to suppliers against their output VAT liabilities. However, entities that are VAT small scale tax payers, cannot offset their input VAT against their output VAT liabilities. Net VAT balance between input VAT and output VAT is recorded in accrued expenses and other current liabilities on the consolidated balance sheets.

Income taxes	'

	x.
	Income taxes

	Current income taxes are provided for in accordance with the laws of the relevant tax authorities. Deferred income taxes are provided using the asset and liability method. Under this method, deferred income taxes are recognized for tax credits and net operating losses available for carry-forwards and significant temporary differences. Deferred tax assets and liabilities are classified as current or non-current based upon the classification of the related assets or liabilities in the financial statements or the expected timing of their reversal if they do not relate to a specific asset or liability. A valuation allowance is provided to reduce the amount of deferred tax assets if it is considered more likely than not that some portion of, or all of the deferred tax assets will not be realized. Current income taxes are provided for in accordance with the laws and regulations applicable to the Group as enacted by the relevant tax authorities.

	The impact of an uncertain income tax position on the income tax return must be recognized at the largest amount that is more-likely-than not to be sustained upon audit by the relevant tax authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained. Interest and penalties on income taxes will be classified as a component of the provisions for income taxes. The Group did not recognize any income tax due to uncertain tax position or incur any interest and penalties related to potential underpaid income tax expenses for the years ended December 31, 2011, 2012 or 2013, respectively.

Comprehensive income	'

	y.
	Comprehensive income

	Comprehensive income includes net income (loss) and foreign currency translation adjustments and is reported in the consolidated statements of comprehensive income.

Foreign currency translation and foreign currency risk	'

	z.
	Foreign currency translation

	The functional currency of the Company is the United States dollar ("U.S. dollars"). The financial records of the Group's subsidiaries and VIEs located in the PRC and Hong Kong are maintained in their local currencies, the Renminbi ("RMB"), and Hong Kong Dollar ("HK$"), respectively, which are also the functional currencies of these entities.

	Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency at the rates of exchange ruling at the balance sheet date. Transactions in currencies other than the functional currency during the year are converted into functional currency at the applicable rates of exchange prevailing when the transactions occurred. Transaction gains and losses are recognized in the statements of operations.

	The Group's entities with functional currency of RMB and HK$ translate their operating results and financial position into the U.S. dollar, the Company's reporting currency. Assets and liabilities are translated using the exchange rates in effect on the balance sheet date. Revenue, 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.

	aa.
	Foreign currency risk

	RMB is not a freely convertible currency. The State Administration for Foreign Exchange, under the authority of the People's Bank of China, controls the conversion of RMB into foreign currencies. The value of RMB is subject to changes in central government policies and international economic and political developments affecting supply and demand in the China Foreign Exchange Trading System market. The cash and cash equivalents and restricted cash of the Group included aggregate amounts of $19,508,508 and $57,814,268, which were denominated in RMB, at December 31, 2012 and 2013, respectively, representing 70% and 91% of the cash and cash equivalents and restricted cash at December 31, 2012 and 2013, respectively.

Share-based payments	'

	bb.
	Share-based payments

	Share-based payment transactions with employees, such as share options are measured based on the grant date fair value of the equity instrument. The Group recognizes the compensation expenses net of an estimated forfeiture rate using the straight-line method, over the requisite service period of the award, which is generally the vesting period of the award. The estimate of forfeitures will be adjusted over the requisite service period to the extent that actual forfeitures differ, or are expected to differ, from such estimates. Changes in estimated forfeitures will be recognized through a cumulative catch-up adjustment in the period of change and will also impact the amount of stock compensation expenses to be recognized in future periods.

	Share-based payments issued to non-employees, such as advisors, are measured at fair value at the earlier of the commitment date or the date the service is completed and recognized over the period the service is provided.

Concentration of credit risk	'

	cc.
	Concentration of credit risk

	Financial instruments that potentially expose the Group to concentrations of credit risk consist primarily of cash and cash equivalents and accounts receivable. The Group places its cash and cash equivalents with financial institutions located in the PRC and Hong Kong.

	The Group conducts credit evaluations of its customers and generally does not require collateral or other security from them. The Group establishes an allowance for doubtful accounts primarily based upon the age of the receivables and factors surrounding the credit risk of specific customers. Information relating to the Group's major customers is summarized in Note 24.

Net income (loss) per share	'

	dd.
	Net income (loss) per share

	Basic net income (loss) per ordinary share is computed by dividing net income (loss) attributable to ordinary shareholders of the Company by the weighted average number of ordinary shares outstanding during the period.

	Diluted net income (loss) per ordinary share reflects the potential dilution that could occur if securities or other contracts to issue ordinary shares were exercised or converted into ordinary shares.

	The Group has share options, which could potentially dilute basic earnings per share. To calculate the number of shares for diluted income per share the effect of the stock options is computed using the treasury stock method.

Fair value	'

	ee.
	Fair value

	Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Group considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability.

	Authoritative literature provides a fair value hierarchy, which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The level in the hierarchy within which the fair value measurement in its entirety falls is based upon the lowest level of input that is significant to the fair value measurement as follows:



	•
	Level 1—inputs are based upon unadjusted quoted prices for identical instruments traded in active markets.

	•
	Level 2—inputs are based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based calculation techniques for which all significant assumptions are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

	•
	Level 3—inputs are generally unobservable and typically reflect management's estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques that include option pricing models, is counted cash flow models, and similar techniques.

Fair value of financial instruments	'

	ff.
	Fair value of financial instruments

	Financial instruments include cash and cash equivalents, restricted cash, accounts receivable, cost method investments, equity method investments, distribution rights, production costs, accounts payable, amounts due from/to related parties, bank borrowings, other borrowings and film participation financing liabilities.

	The carrying values of cash and cash equivalents, restricted cash, accounts receivable, accounts payable and amounts due from/to related parties approximate their fair values due to short-term maturities. The fair value of bank borrowings, other borrowings and film participation financing liabilities approximates their carrying value due to their interest rates are comparable to market rates. The Group measured the distribution rights and production costs at fair value on a nonrecurring basis when it wrote down the carrying amounts to their fair values as a result of impairment assessments that are performed at least annually. Fair values of cost method investments and equity method investments are not readily available.

Business combinations	'

	gg.
	Business combinations

	Business combinations are recorded using the acquisition method of accounting.

	The assets acquired, the liabilities assumed, and any noncontrolling interests of the acquiree at the acquisition date, if any, are measured at their fair values as of that date. Goodwill is recognized and measured as the excess of the total consideration transferred plus the fair value of any noncontrolling interests of the acquiree, if any, at the acquisition date over the fair values of the identifiable net assets acquired.

	Where the consideration in an acquisition includes contingent consideration the payment of which depends on the achievement of certain specified conditions post-acquisition, the contingent consideration is recognized and measured at its fair value at the acquisition date and if recorded as a liability it is subsequently carried at fair value with changes in fair value reflected in earnings.

Recently issued accounting pronouncements	'

	hh.
	Recently issued accounting pronouncements

	In March 2013, the FASB issued an authoritative pronouncement related to parent's accounting for the cumulative translation adjustment upon derecognition of certain subsidiaries or groups of assets within a foreign entity or of an investment in a foreign entity. When a reporting entity (parent) ceases to have a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business (other than a sale of in substance real estate or conveyance of oil and gas mineral rights) within a foreign entity, the parent is required to release any related cumulative translation adjustment into net income. Accordingly, the cumulative translation adjustment should be released into net income only if the sale or transfer results in the complete or substantially complete liquidation of the foreign entity in which the subsidiary or group of assets had resided.

	For an equity method investment that is a foreign entity, the partial sale guidance still applies. As such, a pro rata portion of the cumulative translation adjustment should be released into net income upon a partial sale of such an equity method investment. However, this treatment does not apply to an equity method investment that is not a foreign entity. In those instances, the cumulative translation adjustment is released into net income only if the partial sale represents a complete or substantially complete liquidation of the foreign entity that contains the equity method investment.

	Additionally, the amendments in this pronouncement clarify that the sale of an investment in a foreign entity includes both: (1) events that result in the loss of a controlling financial interest in a foreign entity (i.e., irrespective of any retained investment); and (2) events that result in an acquirer obtaining control of an acquiree in which it held an equity interest immediately before the acquisition date (sometimes also referred to as a step acquisition). Accordingly, the cumulative translation adjustment should be released into net income upon the occurrence of those events.

	The amendments in this pronouncement are effective prospectively for fiscal years (and interim reporting periods within those years) beginning after December 15, 2013. The amendments should be applied prospectively to derecognition events occurring after the effective date. Prior periods should not be adjusted. Early adoption is permitted. If an entity elects to early adopt the amendments, it should apply them as of the beginning of the entity's fiscal year of adoption. The Group does not expect the adoption of this guidance will have a significant effect on its consolidated financial statements.

	In July 2013, the FASB issued a pronouncement which provides guidance on financial statement presentation of an unrecognized tax benefits when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. The FASB's objective in issuing this Accounting Standard Updates ("ASU") is to eliminate diversity in practice resulting from a lack of guidance on this topic in current US GAAP.

	The amendments in this ASU state that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except as follows. To the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets.

	This ASU applies to all entities that have unrecognized tax benefits when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists at the reporting date. The amendments in this ASU are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. Early adoption is permitted. The amendments should be applied prospectively to all unrecognized tax benefits that exist at the effective date. Retrospective application is permitted. The Group does not expect the adoption of this guidance will have a significant effect on its consolidated financial statements.

ORGANIZATION_AND_PRINCIPAL_ACT1

ORGANIZATION AND PRINCIPAL ACTIVITIES (Tables)	12 Months Ended
ORGANIZATION AND PRINCIPAL ACTIVITIES (Tables)	Dec. 31, 2013
ORGANIZATION AND PRINCIPAL ACTIVITIES	'
Schedule of the Company's subsidiaries, VIEs and VIEs' subsidiaries	'

	As of December 31, 2013, the Company's subsidiaries, VIEs and VIEs' subsidiaries included the following entities:


		Date of		Place of		Percentage of
		incorporation/acquisition		incorporation		legal
						ownership
	Subsidiaries:
	Bona International Film Group Limited ("Bona International")	December 13, 2006		BVI			100	%
	Alpha Speed Limited	July 1, 2011		BVI			100	%
	Beijing Bona New World Media Technology Co., Ltd. ("Bona New World")	June 7, 2007		PRC			100	%
	Bona Entertainment Co., Ltd. ("Bona Entertainment")	July 1, 2008		Hong Kong			100	%
	Distribution Workshop (BVI) Ltd. ("Distribution Workshop BVI")	June 29, 2007		BVI			51	%
	Distribution Workshop (HK) Ltd. ("Distribution Workshop HK")	May 31, 2007		Hong Kong			51	%
	Bona Productions Co., Ltd. ("Bona Production")	July 21, 2010		Hong Kong			100	%
	Film Investments Limited	October 29, 2012		Hong Kong			100	%
	DW2 Limited	October 29, 2012		Hong Kong			100	%
	VIEs:
	Beijing Baichuan Film Distribution Co., Ltd. ("Baichuan") (previously named "Beijing PolyBona Film Distribution Co., Ltd.")	November 18, 2003		PRC			0	%
	Bona Film Group Co., Ltd. (PRC) ("Bona Film") (previously named "Beijing Bona Film and Culture Communication Co., Ltd.")	August 1, 2003		PRC			0	%
	Beijing Bona Advertising Co., Ltd. ("Bona Advertising")	April 28, 2005		PRC			0	%
	Cinema Popular Limited ("Cinema Popular")	October 15, 2008		Hong Kong			50	%
	VIEs' subsidiaries:
	Beijing Bona International Cineplex Investment and Management Co., Ltd. ("Beijing Bona Cineplex")	November 14, 2005		PRC			0	%
	Shanghai Bona Yinxing Cinema Development Co., Ltd. ("Shanghai Cinema")	March 5, 2008		PRC			0	%
	Beijing Bona Xingyi Culture Agency Co., Ltd. ("Bona Xingyi") (previously named "Beijing Bona Yinglong Culture Agency Co., Ltd.")	June 25, 2008		PRC			0	%
	Zhejiang Bona Film and Television Production Co., Ltd. ("Zhejiang Bona")	December 5, 2008		PRC			0	%
	Beijing Bona Youtang Cineplex Management Co., Ltd. ("Bona Youtang")	April 13, 2009		PRC			0	%
	Shijiazhuang Bona Cinema Investment Management Co., Ltd. ("Shijiazhuang Cinema")	August 27, 2009		PRC			0	%
	Shenzhen Bona Shidai Cinema Investment Management Co., Ltd. ("Shenzhen Cinema")	December 11, 2009		PRC			0	%
	Xi'an Huitong Bona Film Culture Media Co., Ltd. ("Xi'an Huitong")	October 18, 2010		PRC			0	%
	Beijing Bona Starlight Cineplex Management Co., Ltd. ("Bona Starlight")	July 1, 2011		PRC			0	%
	Beijing Bona Shunjing Cineplex Management Co., Ltd. ("Shunjing Cinema")	July 1, 2011		PRC			0	%
	Beijing Bona Huixin Cineplex Management Co., Ltd. ("Huixin Cinema")	July 1, 2011		PRC			0	%
	Tianjin Bona Jinkang Cineplex Management Co., Ltd. ("Jinkang Cinema")	July 1, 2011		PRC			0	%
	Chongqing Bona Yuexin Cineplex Management Co., Ltd. ("Yuexin Cinema")	July 1, 2011		PRC			0	%
	Changsha Mango Bona Cineplex Management Co., Ltd. ("Mango Cinema")	July 1, 2011		PRC			0	%
	Beijing Bona Jingpin Cineplex Management Co., Ltd. ("Jingpin Cinema")	November 8, 2011		PRC			0	%
	Beijing Bona Tianshi Cineplex Management Co., Ltd. ("Tianshi Cinema")	November 29, 2011		PRC			0	%
	Dongguan Bona Dongsheng Cineplex Investment Co., Ltd. ("Dongsheng Cinema")	December 1, 2011		PRC			0	%
	Tianjin Nongken Bona Film Investment Co., Ltd. ("Tianjin Nongken")	April 20, 2012		PRC			0	%
	Shanghai Bona Zhongyuan Management and Consulting Co., Ltd. ("Shanghai Zhongyuan")	May 24, 2012		PRC			0	%
	Suzhou Bona Lifeng Cineplex Management Co., Ltd. ("Suzhou Lifeng")	June 27, 2012		PRC			0	%
	Tianjin Bona Culture Media Co., Ltd. ("Bona Tianjin")	July 18, 2012		PRC			0	%
	Fenghua Bona Cineplex Management Co., Ltd. ("Fenghua Bona")	August 17, 2012		PRC			0	%
	Bona Guoqiang Tianjin Film and Culture Media Co., Ltd. ("Bona Guoqiang")	March 6, 2013		PRC			0	%
	Tianjin Bona Jinyu Capital Management Co., Ltd. ("Tianjin Jinyu)	September 17, 2013		PRC			0	%
	Zibo Bona Cineplex Management Co., Ltd. ("Zibo Cinema")	November 19, 2013		PRC			0	%
Schedule of affiliated consolidated entities by year of establishment	'




	Year of establishment	PRC affiliated entities		Principal activities
	2003	Beijing Baichuan Film		Films distribution
	2003	Distribution Co., Ltd.		Films distribution
	2003	Bona Film Group Co., Ltd. (PRC)		Movie theater business, talent agency
	2003	Bona Film Group Co., Ltd. (PRC)		services and television production
	2005	Beijing Bona Advertising Co., Ltd.		Film related advertising sales
Schedule of consolidated information of the VIEs and their subsidiaries of the entity	'




		December 31,
		2012			2013
	Cash and cash equivalents		14,691,945			27,091,577
	Accounts receivable, net		37,626,422			36,318,401
	Prepaid expense and other current assets		14,626,701			12,146,627
	Total current assets		73,351,336			108,069,565
	Distribution rights		491,723			2,570,478
	Production costs		53,248,207			92,283,331
	Property and equipment, net		60,147,104			63,646,468


	Total non-current assets		150,879,449			195,821,392


	Total assets		224,230,785			303,890,957




	Total current liabilities		92,841,657			147,508,123


	Total non-current liabilities		8,279,476			18,572,097


	Total liabilities		101,121,133			166,080,220









		Years ended December 31,
		2011			2012			2013
	Net revenue		116,911,572			132,455,191			141,890,433




	Net income		18,046,991			5,358,332			13,388,183









		Years ended December 31,
		2011			2012			2013
	Net cash provided by operating activities		33,427,159			17,747,686			13,432,495
	Net cash used in investing activities		(17,137,921	)		(22,238,836	)		(61,140,040	)
	Net cash (used in) provided by financing activities		(12,406,973	)		13,263,501			60,107,177

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
Schedule of estimated useful lives	'




	Film projection equipment	15 years
	Furniture and office equipment	5 years
	Transportation equipment	5 years
	Leasehold improvements	lesser of original lease term or
		estimated useful life
Schedule of estimated weighted average useful lives	'




	Membership	1.8 years
	Favorable lease	1 - 4.5 years

ACQUISITION_Tables

ACQUISITION (Tables)	12 Months Ended
ACQUISITION (Tables)	Dec. 31, 2013
Acquisition	'
Schedule of pro forma financial information	'




		Year ended
		December 31,
		2011
		(Unaudited)
	Pro forma net revenue		128,145,040
	Pro forma net income		12,019,253




Alpha Speed Limited and Bona Starlight	'
Acquisition	'
Schedule of fair values of the assets acquired and liabilities assumed at the date of acquisition	'




	Total purchase price:
	Cash consideration		30,938,201









					Estimated
					useful life
	Cash and cash equivalents		1,379,343
	Net current liabilities		(7,912,067	)
	Construction in progress		1,831,707
	Property and equipment, net		16,758,400
	4 movie theater licenses		417,666		Indefinite
	Favorable lease		1,902,699		1 - 4.5 years
	Non-current deferred tax liability		(475,675	)


	Total net assets acquired		13,902,073
	Noncontrolling interests		(1,160,492	)


	Goodwill		18,196,620

ACCOUNTS_RECEIVABLES_Tables

ACCOUNTS RECEIVABLES (Tables)	12 Months Ended
ACCOUNTS RECEIVABLES (Tables)	Dec. 31, 2013
ACCOUNTS RECEIVABLES	'
Schedule of components of net accounts receivable	'




		December 31,
		2012			2013
	Accounts receivable		41,045,413			40,338,588
	Allowance for doubtful accounts
	Beginning balance as of January 1		697,246			737,741
	Reversal of allowance against profit and loss		(317	)		(10,119	)
	Additional allowance during the year		33,596			193,710
	Bad debt written off		—			(17,065	)
	Exchange effect		7,216			25,170
	Less: ending balance of allowance for doubtful accounts		737,741			929,437


	Accounts receivable, net		40,307,672			39,409,151

PREPAID_EXPENSES_AND_OTHER_CUR1

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)	12 Months Ended
PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)	Dec. 31, 2013
PREPAID EXPENSES AND OTHER CURRENT ASSETS	'
Schedule of components of prepaid expenses and other current assets	'




		December 31,
		2012		2013
	Loans and interest receivables from producers of TV series and films(i)		2,515,208		3,425,343
	Rental deposits and prepaid rental expenses		3,221,226		3,268,366
	Prepaid film costs on behalf of other investors(ii)		7,491,375		2,979,982
	Amounts due from third parties(iii)		4,050,954		2,365,514
	Prepaid film costs(iv)		2,844,172		2,327,129
	Promotion and print costs paid on behalf of film producers(v)		744,561		952,593
	Advances to employees		733,430		724,893
	Prepaid advertising expenses		770,760		454,412
	Deposits paid for acquisition of property and equipment		248,975		194,527
	Interests receivable		52,034		63,415
	Prepaid business tax		90,468		4,015
	Other prepaid expenses		566,099		565,602


	Total		23,329,262		17,325,791






	(i)
	Loans and interest receivables from producers of TV series and films represent the Group's investments in TV series and films, which have fixed rate of returns ranged from 7.2% to 20%. The balance was net of allowance for doubtful accounts of nil and $147,782 as of December 31, 2012 and 2013, respectively.

	(ii)
	Prepaid film costs on behalf of other investors represent amounts paid for film production which will be reimbursed by other co-investors.

	(iii)
	Amounts due from third parties mainly represent amount paid for film production which will be reimbursed by film producers.

	(iv)
	Prepaid film costs represent amounts paid to secure the service of individuals to be the directors or actors or actresses of films over the next year. Prepaid film costs will be included in the production costs and amortized on a film-by-film basis upon the completion of related films.

	(v)
	Promotion and print costs paid on behalf of film producers represent amounts paid for promotion and print costs which will be reimbursed by film producers. The balance was net of allowance for doubtful accounts of nil and $4,852 as of December 31, 2012 and 2013, respectively.

DISTRIBUTION_RIGHTS_Tables

DISTRIBUTION RIGHTS (Tables)	12 Months Ended
DISTRIBUTION RIGHTS (Tables)	Dec. 31, 2013
DISTRIBUTION RIGHTS	'
Schedule of distribution rights	'




		2012			2013
	Released:
	Beginning balance as of January 1		291,043			487,357
	Additions		2,985,347			17,957,199
	Amortization		(2,792,844	)		(15,289,287	)
	Impairment losses		—			(1,019,261	)
	Exchange differences		3,811			107,561


	Ending balance as December 31		487,357			2,243,569
	In production and not released		10,919,335			4,310,488


	Total		11,406,692			6,554,057

PRODUCTION_COSTS_Tables

PRODUCTION COSTS (Tables)	12 Months Ended
PRODUCTION COSTS (Tables)	Dec. 31, 2013
PRODUCTION COSTS	'
Schedule of film production costs	'




		2012			2013
	Beginning balance for completed films as of January 1		28,825,639			34,711,616
	Additions		49,918,921			20,607,985
	Amortization		(41,774,480	)		(27,474,082	)
	Impairment losses		(2,280,198	)		(2,149,156	)
	Exchange differences		21,734			229,122


	Subtotal for completed films		34,711,616			25,925,485


	Beginning balance for films in production and not released as of January 1		41,019,183			55,633,793
	Additions		64,466,725			79,697,631
	Transfers to completed films		(49,918,921	)		(20,607,985	)
	Exchange differences		66,806			1,596,670


	Subtotal for films in production and not released		55,633,793			116,320,109


	Ending balance as December 31		90,345,409			142,245,594

PROPERTY_AND_EQUIPMENT_NET_Tab

PROPERTY AND EQUIPMENT, NET (Tables)	12 Months Ended
PROPERTY AND EQUIPMENT, NET (Tables)	Dec. 31, 2013
PROPERTY AND EQUIPMENT, NET	'
Schedule of components of property and equipment, net	'




		December 31,
		2012			2013
	Film projection equipment		24,841,457			27,165,958
	Furniture and office equipment		1,668,538			1,953,665
	Transportation equipment		761,874			852,689
	Leasehold improvements		41,664,495			45,431,430


			68,936,364			75,403,742
	Less: accumulated depreciation		(8,766,890	)		(13,963,450	)


			60,169,474			61,440,292
	Construction in progress		39,135			2,238,360


	Property and equipment, net		60,208,609			63,678,652

EQUITY_METHOD_INVESTMENTS_Tabl

EQUITY METHOD INVESTMENTS (Tables)	12 Months Ended
EQUITY METHOD INVESTMENTS (Tables)	Dec. 31, 2013
EQUITY METHOD INVESTMENTS	'
Schedule of the Group's equity method investee	'




	Investee	Amount			Legal			Date invested		Business
	Investee	invested			ownership			Date invested		Business
	Beijing Bona Meitao Culture and Media Co., Ltd. ("Bona Meitao")(i)	$	573,235			51	%	Jun-08		Artist agency
	Wuhu Bona Film Investment Management Co., Ltd. ("Wuhu Bona")(ii))	$	570,627			70	%	Jul-13		Fund management
	Wuhu Bona Jinyu Film Investment Center, L.P. ("Bona Film Investment Fund")(ii)	$	24,504,599			30	%	Sep-13		Film investment
	Sanya Beauty Crown Bona International Cinema Co., Ltd. ("Sanya Cinema")(iii)	$	833,088			51	%	Aug-13		Cinema


	(i)
	As a 51% shareholder, the Group was entitled to nominate three out of five board members of Bona Meitao. However any significant board resolutions related to operating and financing activities of Bona Meitao need two-third board members' approval. The Group concluded that it did not have control over Bona Meitao, and accounted for this investment using the equity method of accounting. The Group disposed the equity investment of Bona Meitao in April 2012 for a cash consideration of $55,020. A loss on disposal of $5,584 was recognized in the year ended December 31, 2012.

	(ii)
	In July 2013, the Group, together with other two investors, established Wuhu Bona, a limited liability company, and the Group holds 70% equity interest in Wuhu Bona. As a 70% equity owner of Wuhu Bona, the Group is entitled to nominate three out of five board members of Wuhu Bona. However, any significant board resolutions related to operating and financing activities of Wuhu Bona need two-third board members' approval. The Group concludes that it does not have control over Wuhu Bona, and has accounted for the investment in Wuhu Bona using the equity method of accounting.

	In September 2013, the Group launched Bona Film Investment Fund, a RMB1.0 billion fund that is expected to finance the development and production of the Group's film and television projects for next two years. The Group holds approximately 29.9% of the equity interest amounted to RMB300.0 million in Bona Film Investment Fund, representing the commitment of investment rights in current and future projects. Wuhu Bona subscribed RMB1.0 million representing a 0.1% equity interest in Bona Film Investment Fund. Wuhu Bona is the only general partner of Bona Film Investment Fund, which has the exclusive rights of operating Bona Film Investment Fund. Therefore, Wuhu Bona has consolidated the Bona Film Investment Fund.

	As of December 31, 2013, the Group, Wuhu Bona and outside investors subscribed Bona Film Investment Fund's equity of RMB150.0 million, RMB0.5 million and RMB352.0 million, respectively, in which RMB329.2 million was invested to the development and production of films and TV projects of the Group, and was included in film participation financing liabilities on the consolidated balance sheets.

	(iii)
	In August 2013, the Group, together with another investor, established Sanya Cinema to operate a cinema in Sanya City in the PRC, in which the Group holds 51% equity interests. As the significant operating and financing activities of Sanya Cinema need all shareholders' approvals, the Group concludes that it does not have control over Sanya Cinema, and has accounted for this investment using equity method of accounting.

Schedule of the Group's share of the equity method investees' profit or loss	'




		Bona			Wuhu			Sanya			Bona Film		Total
		Meitao			Bona			Cinema			Investment Fund		Total
	Balance as of January 1, 2012		55,340			—			—			—		55,340
	Share of profit (loss) for the year ended December 31, 2012		5,604			—			—			—		5,604
	Disposal of an equity method investment		(60,604	)		—			—			—		(60,604	)
	Exchange difference		(340	)		—			—			—		(340	)


	Balance as of December 31, 2012		—			—			—			—		—


	Investments		—			570,627			833,088			24,504,599		25,908,314
	Share of profit (loss) for the year ended December 31, 2013		—			(13,784	)		(740	)		92,886		78,362
	Exchange differences		—			7,340			9,369			274,228		290,937


	Balance as of December 31, 2013		—			564,183			841,717			24,871,713		26,277,613

ACQUIRED_INTANGIBLE_ASSETS_NET1

ACQUIRED INTANGIBLE ASSETS, NET (Tables)	12 Months Ended
ACQUIRED INTANGIBLE ASSETS, NET (Tables)	Dec. 31, 2013
ACQUIRED INTANGIBLE ASSETS, NET	'
Schedule of components of acquired intangible assets, net	'




		December 31,
		2012									2013
		Gross		Accumulated			Exchange		Net		Gross		Accumulated			Exchange		Net
		carrying		amortization			difference		carrying		carrying		amortization			difference		carrying
		amount							amount		amount							amount
	Acquired intangible assets with definite lives
	Membership		58,651		(58,651	)		—		—		58,651		(58,651	)		—		—
	Favorable lease		2,459,884		(1,668,799	)		53,726		844,811		2,459,884		(2,431,861	)		66,480		94,503


	Total intangible assets with definite lives		2,518,535		(1,727,450	)		53,726		844,811		2,518,535		(2,490,512	)		66,480		94,503
	Acquired intangible assets with indefinite lives
	Movie theater licenses		2,328,956		—			15,714		2,344,670		2,328,956		—			28,342		2,357,298


	Total		4,847,491		(1,727,450	)		69,440		3,189,481		4,847,491		(2,490,512	)		94,822		2,451,801

GOODWILL_Tables

GOODWILL (Tables)	12 Months Ended
GOODWILL (Tables)	Dec. 31, 2013
GOODWILL	'
Schedule of carrying amount of goodwill	'




		Film		Film			Talent		Movie		Total
		distribution		production			agency		theaters		Total
	Gross balance as of January 1, 2012		—		34,831			141,433		48,436,223		48,612,487
	Exchange difference due to translation		—		69			1,448		496,017		497,534


	Gross goodwill carrying amount		—		34,900			142,881		48,932,240		49,110,021
	Less: accumulated impairment of goodwill		—		—			—		—		—


	Net goodwill carrying amount at December 31, 2012		—		34,900			142,881		48,932,240		49,110,021




	Gross balance as of December 31, 2012		—		34,900			142,881		48,932,240		49,110,021
	Exchange difference due to translation		—		(14	)		4,163		1,425,847		1,429,996


	Gross goodwill carrying amount		—		34,886			147,044		50,358,087		50,540,017
	Less: accumulated impairment of goodwill		—		—			—		—		—


	Net goodwill carrying amount at December 31, 2013		—		34,886			147,044		50,358,087		50,540,017

ACCRUED_EXPENSES_AND_OTHER_CUR1

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)	12 Months Ended
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)	Dec. 31, 2013
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	'
Schedule of components of accrued expenses and other current liabilities	'




		December 31,
		2012		2013
	Advance from customers(i)		9,564,598		12,619,824
	Payables for rental expenses		6,740,257		8,237,354
	Business taxes and other tax payable		3,488,952		3,678,500
	Payable of advertising fees		1,765,970		2,771,667
	Accrued payroll, welfare and other social expenses		1,575,937		1,896,862
	Other accounts payable to third parties		1,581,691		1,591,889
	Accrued professional fees		814,966		773,800
	Payable of distribution and promotion fees		1,800,597		536,052
	Deposits payable		206,272		420,827
	Advance from third parties		80,256		82,594
	Payable of production costs		525,603		25,384


	Total		28,145,099		32,634,753






	(i)
	Advance from customers represents upfront payments received from customers for licensing fees.

BANK_BORROWINGS_Tables

BANK BORROWINGS (Tables) (Bank borrowings)	12 Months Ended
BANK BORROWINGS (Tables) (Bank borrowings)	Dec. 31, 2013
Bank borrowings	'
BANK BORROWINGS	'
Schedule of bank borrowings	'




		December 31,
		2012			2013
	Loan payable to a PRC commercial bank, principal of $7,872,032 (equivalent of RMB50 million), bearing interest at 7.20% per annum, guaranteed by Mr. Dong Yu, Zhejiang Bona and Beijing Bona Cineplex, repaid in July 2013		8,043,210			—
	Loan payable to an overseas commercial bank, principal of $4,465,000, bearing interest at 3.18% per annum, guaranteed by $4,723,219 (equivalent of RMB30 million) of the Company's restricted cash, repaid in January 2013		4,473,107			—
	Loan payable to a PRC commercial bank, principal of $8,008,072 (equivalent of RMB50 million), bearing interest at 6.15% per annum, guaranteed by Mr. Dong Yu and Zhejiang Bona, due on May 29, 2014		8,040,635			8,274,932
	Loan payable to an overseas commercial bank, principal of $10,000,000 and $20,000,000 as of December 31, 2012 and 2013 respectively, bearing interest at LIBOR plus 3.25% per annum but in no event less than 3.5% per annum, guaranteed by Bona International, due on November 20, 2015(i)		10,010,762			20,026,587
	Loan payable to an overseas commercial bank, principal of $9,943,000, bearing interest at 2.95% per annum over one month LIBOR, guaranteed by $12,244,298 (equivalent of RMB75 million) of the Company's restricted cash, due on August 8, 2014(ii)		—			9,968,203
	Loan payable to an overseas commercial bank, principal of $9,659,447, bearing interest at 3.25% per annum, guaranteed by $10,162,528 (equivalent of RMB62 million) of the Company's restricted cash, due on September 10, 2014		—			9,663,599
	Loan payable to a PRC commercial bank, principal of $8,142,005 (equivalent of RMB50 million), bearing interest at 7.20% per annum, guaranteed by Mr. Dong Yu, Zhejiang Bona and Beijing Bona Cineplex, due on May 31, 2014		—			8,277,582
	Loan payable to a PRC commercial bank, principal of $6,499,204 (equivalent of RMB40 million), bearing interest at 7.20% per annum, guaranteed by Mr. Dong Yu, Zhejiang Bona and Beijing Bona Cineplex, due on June 24, 2014		—			6,622,066
	Loan payable to an overseas commercial bank, principal of $5,620,000, bearing interest at 2.95% per annum over one month LIBOR, guaranteed by $5,911,233 (equivalent of RMB36 million) of the Company's restricted cash, due on August 8, 2014		—			5,620,000
	Loan payable to a PRC commercial bank, principal of $3,591,661 (equivalent of RMB22 million), bearing interest at 7.20% per annum, guaranteed by Mr. Dong Yu, Zhejiang Bona and Beijing Bona Cineplex, due on August 30, 2014		—			3,642,136
	Loan payable to a PRC commercial bank, principal of $3,265,146 (equivalent of RMB20 million), bearing interest at 7.20% per annum, guaranteed by Mr. Dong Yu, Zhejiang Bona and Beijing Bona Cineplex, due on August 29, 2014		—			3,311,033
	Loan payable to a PRC commercial bank, principal of $1,795,830 (equivalent of RMB11 million), bearing interest at 7.20% per annum, guaranteed by Mr. Dong Yu, Zhejiang Bona and Beijing Bona Cineplex, due on June 30, 2014		—			1,821,068
	Loan payable to a PRC commercial bank, principal of $1,795,830 (equivalent of RMB11 million), bearing interest at 7.20% per annum, guaranteed by Mr. Dong Yu, Zhejiang Bona and Beijing Bona Cineplex, due on July 30, 2014		—			1,821,068
	Loan payable to a PRC commercial bank, principal of $1,624,801 (equivalent of RMB10 million), bearing interest at 7.20% per annum, guaranteed by Mr. Dong Yu, Zhejiang Bona and Beijing Bona Cineplex, due on January 24, 2014		—			1,655,517


	Total		30,567,714			80,703,791




	(i)
	The Group agreed to certain financial covenants (among other covenants), including to maintain minimum cash assets of $5.0 million at all times during the term of the loan, as well as to maintain a ratio of maximum total funded debt to earnings before interest, tax, depreciation and amortization (the "EBITDA Ratio") no greater than 3.8:1 (the "EBITDA Ratio Covenant") and a ratio of total liabilities to tangible net worth of no more than 2:1, in each case calculated using average quarterly figures based on the consolidated balance sheets of the Group for the most recent four quarters. In April 2013, the Group obtained waivers from overseas commercial bank for non-compliance with the EBITDA covenant as of December 31, 2012 and March 31, 2013. In August 2013, East West Bank modified the EBITDA ratio as not to exceed 4.75:1 for the second quarter of 2013, 4.25:1 for the third quarter of 2013 and 3.0:1 for the fourth quarter of 2013 and beyond. Any failure to comply with such financial covenants (among other things) would constitute an event of default under the agreement. If the Group fails to timely remedy a curable event of default within the applicable cure period or obtain a waiver, the bank would have the right to accelerate the loan repayment and charge a default rate of interest. The Group was in compliance with all the covenants for the second, third and fourth quarters of 2013. The Group does not expect any default on the convenants within the 12 months following December 31, 2013. As a result, the loans were classified as long-term liability as of December 31, 2013.

	(ii)
	During July to September 2013, the Group borrowed four bank loans with a total principal of $11,643,000 from an overseas commercial bank on the condition that the loan would be used for the Group's US dollar settlements. The Company repaid $1.7 million in November 2013. The remaining amount of the loan will be due on August 8, 2014.

Schedule of changes in the balances of bank borrowings	'




		2012			2013
	Beginning balances as of January 1		12,561,806			30,567,714
	Additional bank borrowings		38,974,694			67,493,924
	Accrued interest expenses		976,738			2,716,165
	Payments of principal during the year		(21,142,272	)		(18,202,865	)
	Payments of interest expenses during the year		(967,100	)		(2,638,214	)
	Exchange differences		163,848			767,067


	Ending balances as of December 31		30,567,714			80,703,791




	Including:
	Current		12,542,161			60,703,791
	Non-current		18,025,553			20,000,000


			30,567,714			80,703,791

OTHER_BORROWINGS_Tables

OTHER BORROWINGS (Tables) (Film financing agreement)	12 Months Ended
OTHER BORROWINGS (Tables) (Film financing agreement)	Dec. 31, 2013
Film financing agreement	'
OTHER BORROWINGS	'
Schedule of changes in the balances of other borrowings	'




		2012		2013
	Beginning balance as of January 1		1,831,658		8,671,050
	Received from investors		6,150,156		2,314,172
	Accrued interest expenses		553,800		445,666
	Payments of principal made during the year		—		(6,698,927	)
	Payments of interest expenses made during the year		—		(789,584	)
	Exchange differences		135,436		184,025


	Ending balances as of December 31		8,671,050		4,126,402

FILM_PARTICIPATION_FINANCING_L1

FILM PARTICIPATION FINANCING LIABILITIES (Tables)	12 Months Ended
FILM PARTICIPATION FINANCING LIABILITIES (Tables)	Dec. 31, 2013
FILM PARTICIPATION FINANCING LIABILITIES	'
Summary of the movement of film participation financing liabilities with unrelated parties	'




		2012			2013
	Beginning balance as of January 1		16,224,219			15,086,892
	Received from participants		293,288			—
	Film participation expenses		438,636			(1,319,749	)
	Payment made during the year		(1,643,112	)		(6,923,100	)
	Withholding tax		(44,391	)		(3,400	)
	Exchange difference		(181,748	)		276,198


	Ending balances as of December 31		15,086,892			7,116,841




Summary of the movement of film participation financing liabilities with related parties	'




		2012			2013
	Beginning balance as of January 1		—			—
	Received from participants		—			53,819,967
	Exchange difference		—			559,983


	Ending balances as of December 31		—			54,379,950


	Including:
	Current		—			36,704,809
	Non-current		—			17,675,141


			—			54,379,950

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2013
INCOME TAXES	'
Schedule of current and deferred components of income tax expenses (benefits)	'




		For the years ended December 31,
		2011			2012			2013
	Income taxes expenses/(benefits):
	Current
	PRC		462,022			2,279,819			5,475,849
	Hong Kong		99,884			153,311			—
	Deferred
	PRC		(88,364	)		(1,110,762	)		(248,456	)
	Hong Kong		—			—			(97,368	)


			473,542			1,322,368			5,130,025




Schedule of principle components of the Group's deferred income tax assets and liabilities	'




		December 31,
		2012			2013
	Deferred tax assets
	Allowance for doubtful accounts		177,225			265,251
	Accrued payroll		143,474			232,081
	Advertisement expenses		1,029			—
	Impairment of production cost		330,061			—
	Net operating losses carry forwards		393,366			539,668
	Less: valuation allowance		(74,472	)		(63,920	)


	Total current deferred tax assets		970,683			973,080




	Property and equipment		16,800			77,941
	Deferred income		—			218,332
	American depositary reimbursement		231,288			145,574
	Net operating losses carry forwards		2,774,644			3,705,339
	Less: valuation allowance		(2,711,630	)		(3,637,456	)


	Total non-current deferred tax assets		311,102			509,730




	Deferred tax liabilities
	Acquired intangible assets		211,203			23,626


	Total non-current deferred tax liabilities		211,203			23,626




Schedule of changes in balances of valuation allowance on deferred tax assets	'




		For the years ended December 31,
		2011			2012			2013
	Beginning balance as of January 1		840,094			2,709,432			2,786,102
	Additional allowance		2,137,043			1,329,725			1,752,370
	Reversal of allowance		(345,883	)		(1,274,097	)		(901,798	)
	Exchange effect		78,178			21,042			64,702


	Ending balance as of December 31		2,709,432			2,786,102			3,701,376




Schedule of reconciliation between the provision for income tax computed by applying the statutory PRC enterprise income tax rate and the actual provision of income taxes	'




		For the years ended December 31,
		2011			2012			2013
	Net income (loss) before income tax provision		15,042,856			(251,618	)		9,574,137
	Statutory tax rate in the PRC		25	%		25	%		25	%
	Income tax expenses (benefits) at statutory tax rate in the PRC		3,760,714			(62,905	)		2,393,534
	Non-deductible expenses		(296,707	)		87,516			203,250
	Effect of tax holidays and concessions		(5,113,717	)		(388,904	)		(209,526	)
	Effect of income tax rate difference in other jurisdictions		1,298,988			1,609,991			1,827,493
	Changes in valuation allowance		824,264			76,670			915,274


	Income tax expenses		473,542			1,322,368			5,130,025




Schedule of the aggregate amount and per share effect of tax holidays and concessions primarily including tax exemption and preferential tax rates granted	'




		For the years ended December 31,
		2011			2012			2013
	Changes in income tax expenses		5,113,717			388,904			209,526
	Decrease in net income (increase in net loss) per ordinary share-basic		0.17			(0.01	)		0.01
	Decrease in net income (increase in net loss) per ordinary share-diluted		0.17			(0.01	)		0.01

SHAREBASED_COMPENSATION_Tables

SHARE-BASED COMPENSATION (Tables)	12 Months Ended
SHARE-BASED COMPENSATION (Tables)	Dec. 31, 2013
SHARE-BASED COMPENSATION	'
Summary of assumptions used to determine the fair value of each option granted to employees and non-employees using the Binomial option pricing model	'




		2011		2012		2013
	Expected volatility(1)	44%		42% - 43%			37	%
	Risk-free interest rate(2)	2.77% - 2.89%		2.08% - 2.73%			4.09	%
	Expected dividend yield(3)	0%		0%			0	%
	Exercise multiple(4)	2.00 and 2.30		2.0 and 2.8			2
	Fair value of the underlying ordinary shares(5)	7.76 - 12.37		9.84 - 10.96			11.48


	-1
	Volatility

	The volatility of the underlying ordinary shares during the life of the options was estimated based on average historical volatility of the Company and listed comparable companies for the period before the valuation date with lengths equal to the contractual life of the options.

	-2
	Risk-free interest rate

	Risk free interest rate was estimated based on the yield to maturity of PRC international government bonds with maturity term close to the contractual life of the options.

	-3
	Expected dividend yield

	The dividend yield was estimated by the Group based on its expected dividend policy over the contractual life of the options.

	-4
	Exercise multiple

	Exercise multiple represents the value of the underlying share as a multiple of exercise price of the option which, if achieved, results in exercise of the option. The exercise multiple of the options was estimated based on empirical study conducted by the third party.

	-5
	Fair value of the underlying ordinary shares

	The fair value of the underlying ordinary shares was estimated based on the closing market price of the Company's ordinary shares as of the grant date.

Summary of share options to employees and non-employees	'




	Options	Number of			Weighted			Weighted		Aggregate
		share options			average			average		intrinsic
					exercise price			remaining		value
								contractual life
	Outstanding as of January 1, 2013		3,478,713			8.17			7.9		7,187,931


	Granted		110,000			7.76
	Exercised		(422,977	)		5.56
	Expired		(37,129	)		10.32
	Forfeited		(114,521	)		10.15


	Outstanding as at December 31, 2013		3,014,086			7.72			7.7		11,348,504




	Exercisable as at December 31, 2013		2,128,248			7.79			7.5		7,870,215




	Expected to vest at December 31, 2013		653,305			7.52			8.1		2,589,282

NET_INCOME_LOSS_PER_SHARE_Tabl

NET INCOME (LOSS) PER SHARE (Tables)	12 Months Ended
NET INCOME (LOSS) PER SHARE (Tables)	Dec. 31, 2013
NET INCOME (LOSS) PER SHARE	'
Schedule of calculation of the net income (loss) per share	'




		For the years ended December 31,
		2011		2012			2013
	Numerator used in basic and diluted net income (loss) per share:
	Net income (loss) attributable to Bona Film Group Limited		14,432,081		(1,283,882	)		5,656,266
	Shares (denominator):
	Weighted average ordinary shares outstanding used in computing basic net income per ordinary share		29,353,936		29,514,979			29,870,809
	Employee share options (treasury effect)		490,526		—			565,919


	Weighted average ordinary shares outstanding used in computing diluted net income (loss) per ordinary share		29,844,462		29,514,979			30,436,728




	Net income (loss) per ordinary share—basic		0.49		(0.04	)		0.19
	Net income (loss) per ordinary share—diluted		0.48		(0.04	)		0.19

CUSTOMER_INFORMATION_Tables

CUSTOMER INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2013
CUSTOMER INFORMATION	'
Schedule of customers accounting for 10% or more of accounts receivable	'




		December 31,
		2012			2013
	A(i)		13.09	%		37.3	%
	B(ii)		16.64	%		24.41	%
	C(iii)		14.16	%		*


	(i)
	A is a theater circuit that is responsible for collecting the Group's distribution revenue from certain other theater circuits and then remitting the collected amounts to the Group. Accounts receivable with A relate to distribution revenue generated by both A and certain other theater circuits.

	(ii)
	B is one of the Group's co-investor which is responsible for distributing one television series of 2012 and collecting the revenue from other TV stations.

	(iii)
	C is a TV station which purchased the copyright of the television series from the Group.

	*
	Less than 10%

NONCONTROLLING_INTEREST_Tables

NONCONTROLLING INTEREST (Tables)	12 Months Ended
NONCONTROLLING INTEREST (Tables)	Dec. 31, 2013
NONCONTROLLING INTEREST	'
Schedule of noncontrolling interest	'




		Bona			Distribution			Cinema			Xi'an			Shanghai			Mango			Tianjin			Total
		Guoqiang			Workshop			Popular			Huitong			Cinema			Cinema			(Nongken&Jin'ao)
					(BVI&HK)
	Balance as of January 1, 2011		—			136,604			(317,500	)		360,860			1,922,446			—			—			2,102,410
	Bona Starlight (Note 3)		—			—			—			—			—			1,155,121			—			1,155,121
	Foreign currency translation adjustment		—			1,459			(614	)		15,355			(792	)		32,392			—			47,800
	Net income (loss)		—			505,742			(5,430	)		(90,727	)		29,324			(298,614	)		—			140,295


	Balance as of December 31, 2011		—			643,805			(323,544	)		285,488			1,950,978			888,899			—			3,445,626
	Capital injection in Tianjin Nongken(i)		—			—			—			—			—			—			774,030			774,030
	Foreign currency translation adjustment		—			1,411			(20,272	)		3,290			888			9,777			6,854			1,948
	Net (loss) income		—			(4,203	)		(8,300	)		56,379			105,157			193,005			(626,538	)		(284,500	)


	Balance as of December 31, 2012		—			641,013			(352,116	)		345,157			2,057,023			1,091,681			154,346			3,937,104
	Capital injection in Bona Guoqiang(ii)		48,210			—			—			—			—			—			—			48,210
	Mango Cinema(iii)		—			—			—			—			—			(758,382	)		—			(758,382	)
	Xi'an Huitong(iv)		—			—			—			(306,582	)		—			—			—			(306,582	)
	Foreign currency translation adjustment		1,184			(799	)		143			3,765			4,213			11,885			(11,176	)		9,215
	Net (loss) income		(14,872	)		(256,160	)		(5,513	)		(42,340	)		86,055			49,061			(950,023	)		(1,133,792	)


	Balance as of December 31, 2013		34,522			384,054			(357,486	)		—			2,147,291			394,245			(806,853	)		1,795,773






	(i)
	On April 20, 2012, the Group set up a subsidiary, Tianjin Nongken, of which 51% equity interest was owned by the Group and 49% was owned by a third-party shareholder.

	(ii)
	On March 6, 2013, the Group set up a subsidiary, Bona Guoqiang, of which 70% equity interest was owned by the Group and 30% was owned by a third-party shareholder.

	(iii)
	On January, 2013, the Group acquired 34% equity interest of Mango Cinema with a total cash consideration of $327,827 (equivalent to RMB 2,040,000) from a noncontrolling interest holder. This was accounted for as an equity transaction with a reduction of noncontrolling interest by $758,382 and an increase in additional paid-in capital by $430,472.

	(iv)
	On May 17, 2013, the Group acquired the remaining 49% interest in Xi'an Huitong with a total cash consideration of $398,076 (equivalent to RMB 2,450,000) from a noncontrolling interest holder. After the acquisition, it became a 100% consolidated entity of the Group. This was accounted for as an equity transaction with a reduction of noncontrolling interest by $306,582 and a decrease in additional paid-in capital by $91,697.

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
COMMITMENTS AND CONTINGENCIES (Tables)	Dec. 31, 2013
COMMITMENTS AND CONTINGENCIES	'
Schedule of future aggregate minimum lease payments under non-cancelable operating lease agreements	'




	Years ending December 31:
	2014	17,577,542
	2015	17,999,499
	2016	17,243,539
	2017	17,009,860
	2018 and thereafter	165,979,471


	Total	235,809,911

RELATED_PARTY_BALANCES_AND_TRA1

RELATED PARTY BALANCES AND TRANSACTIONS (Tables)	12 Months Ended
RELATED PARTY BALANCES AND TRANSACTIONS (Tables)	Dec. 31, 2013
RELATED PARTY BALANCES AND TRANSACTIONS	'
Schedule of nature of the relationships with related parties	'




	Name	Relationship with the Group
	Mr. Dong Yu	Chairman, CEO and principal shareholder
	Mr. Zhong Jiang	Independent Director
	Hubei Film Distribution and Exhibition Co., Ltd. ("Hubei Film Distribution")	Noncontrolling shareholder
	Wuhan Lianzhong	Cost method investee
	Zhongda Helian	Cost method investee
	Ms. Xiang Li	Noncontrolling shareholder
	Hunan Xiaoxiang Cineplex Investment Management Co., Ltd. ("Hunan Xiaoxiang")	Noncontrolling shareholder
	Film Workshop Co., Ltd. ("Film Workshop")	A company majority-owned by a consultant and a former director
	Mr. Xiaojian Xu	Noncontrolling shareholder
	Tianjin Nongken Group Real Estate Development Co., Ltd. ("Nongken Real Estate")	Noncontrolling shareholder
	Tianjin Nongken Group Culture Investment Co., Ltd. ("Nongken Culture")	A company majority-owned by a noncontrolling shareholder
	Tianjin Nongken Group Co., Ltd. ("Nongken Group")	A company as a shareholder of a noncontrolling shareholder
	Sanya Cinema	Equity method investee
	Wuhu Bona.	Equity method investee
	Bona Film Investment Fund.	Equity method investee
	Mr. Guoqiang Lu	Noncontrolling shareholder
	Beijing Xinliliang Television Culture Co., Ltd ("Beijing Xinliliang").	A company owned by a noncontrolling shareholder
Schedule of balances due from and due to the related parties	'




		December 31,
		2012		2013
	Amounts due from affiliates of Cinema Popular(i)		343,817		295,429
	Amounts due from Wuhu Bona(iv)		—		156,090
	Amounts due from Nongken Group(ii)		—		54,851
	Amounts due from Sanya Cinema(iii).		—		3,085
	Amounts due from Nongken Real Estate(ii)		—		661


			343,817		510,116






	(i)
	The amounts represent Cinema Popular's receivables from affiliates to support the operation of the affiliates.

	(ii)
	The amounts represent the receivables for the theater rental fees from Nongken.

	(iii)
	The amounts represent the receivables for upfront expenses paid for Sanya Cinema.

	(iv)
	The amounts represent the receivables for consulting services fees from Wuhu Bona.




		December 31,
		2012		2013
	Amounts due to Nongken Real Estate(v)		2,044,911		2,104,498
	Amounts due to Nongken Culture(iv)		679,853		1,541,184
	Amounts due to Wuhan Lianzhong(iii)		762,187		784,396
	Amounts due to Film Workshop(ii)		662,293		684,824
	Amounts due to Hubei Film Distribution(i)		481,533		462,527
	Amounts due to Hunan Xiaoxiang(i)		240,766		247,782
	Amounts due to Beijing Xinliliang(vii)		—		57,077
	Amounts due to Mr. Guoqiang Lu(vi)		—		3,436
	Amounts due to Mr. Xiaojian Xu(i)		393,252		—
	Amounts due to Ms. Xiang Li(i)		481,533		—


			5,746,328		5,885,724






	(i)
	The amounts mainly represent loans from the noncontrolling shareholders for operations.

	(ii)
	The amounts represent payables for film production service provided by Film Workshop.

	(iii)
The amounts represent payables for film projection equipment purchased from Wuhan Lianzhong.

(iv)
The amounts represent payables for rental expenses.

(v)
The amounts represent payables for loans obtained from Nongken Real Estate.

(vi)
The amounts represent payables for reimbursements to Mr. Guoqiang Lu for expenses incurred for Bona Guoqiang.

(vii)
The amounts represent payables for film production services provided by Beijing Xinliliang.

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	12 Months Ended
SEGMENT INFORMATION (Tables)	Dec. 31, 2013
SEGMENT INFORMATION	'
Schedule of selected financial information	'




		For the year ended December 31, 2011
		Film			Film			Movie theater			Talent			Intersegment			Consolidated
		distribution			investment						agency			elimination
					and production
	Revenue from external customers		92,598,838			6,176,820			26,036,426			1,349,186			—			126,161,270
	Intersegment revenue		2,246,219			44,298,547			—			—			(46,544,766	)		—
	Cost of revenue		(57,979,720	)		(43,480,636	)		(11,425,140	)		(117,487	)		46,544,766			(66,458,217	)
	Film participation expenses		—			(321,100	)		—			—			—			(321,100	)


	Segment profit		36,865,337			6,673,631			14,611,286			1,231,699			—			59,381,953









		For the year ended December 31, 2012
		Film			Film			Movie theater			Talent			Intersegment			Consolidated
		distribution			investment						agency			elimination
					and production
	Revenue from external customers		62,929,581			37,022,215			41,720,416			610,707			—			142,282,919
	Intersegment revenue		1,135,944			36,708,717			—			—			(37,844,661	)		—
	Cost of revenue		(38,937,435	)		(66,875,543	)		(18,092,632	)		(24,097	)		37,844,661			(86,085,046	)
	Film participation expenses		—			(438,636	)		—			—			—			(438,636	)


	Segment profit		25,128,090			6,416,753			23,627,784			586,610			—			55,759,237









		For the year ended December 31, 2013
		Film			Film			Movie theater			Talent			Intersegment			Consolidated
		distribution			investment						agency			elimination
					and production
	Revenue from external customers		74,632,230			12,576,121			61,496,888			630,341			—			149,335,580
	Intersegment revenue		2,023,714			28,404,437			—			—			(30,428,151	)		—
	Cost of revenue		(53,598,074	)		(33,663,924	)		(26,006,133	)		—			30,428,151			(82,839,980	)
	Film participation expenses		—			1,319,749			—			—			—			1,319,749


	Segment profit		23,057,870			8,636,383			35,490,755			630,341			—			67,815,349




Schedule of selected financial information relating to the movie theater segments	'




		For the years ended December 31,
		2011			2012			2013
	Admissions		20,133,490			34,511,202			51,184,172
	Concessions		2,469,271			4,209,292			6,003,377
	Advertising		1,593,626			1,021,499			2,061,389
	Others		1,840,039			1,978,423			2,247,950


	Total revenue from movie theater segment		26,036,426			41,720,416			61,496,888




Schedule of reconciliation from consolidated segment profit to consolidated financial statements	'




		For the years ended December 31,
		2011			2012			2013
	Consolidated segment profit		59,381,953			55,759,237			67,815,349
	Selling and marketing expenses		(18,506,262	)		(18,490,433	)		(14,374,421	)
	General and administrative expenses		(28,371,497	)		(41,890,064	)		(49,853,700	)
	Government subsidies		220,559			3,866,700			5,022,424
	Net interest and exchange gain		1,406,477			220,369			678,769
	Interest income from loan to producer of TV series		141,545			—			—
	Other income		770,081			288,157			285,716
	Loss on disposal of an equity method investment		—			(5,584	)		—


	Income (loss) before income tax and equity in earnings of equity method investments, net of tax		15,042,856			(251,618	)		9,574,137




Schedule of revenues, classified by the major geographic areas	'




		For the years ended December 31,
		2011			2012			2013
	Revenue from the PRC		115,478,174			131,609,354			141,739,539
	Revenue from countries other than the PRC		10,683,096			10,673,565			7,596,041


	Total		126,161,270			142,282,919			149,335,580

ORGANIZATION_AND_PRINCIPAL_ACT2

ORGANIZATION AND PRINCIPAL ACTIVITIES (Details) (CNY)

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

Nov. 10, 2010

Dec. 31, 2013

Jul. 01, 2011

Dec. 31, 2013

Mar. 06, 2013

Dec. 31, 2013

Jul. 01, 2011

Dec. 31, 2013

Dec. 31, 2011

Dec. 31, 2013

Baichuan

Baichuan, Bona Film and Bona Advertising

Bona Advertising

Cinema Popular

Beijing Bona Cineplex

Shanghai Cinema

Bona Xingyi

Zhejiang Bona

Bona Youtang

Shijiazhuang Cinema

Shenzhen Cinema

Xi'an Huitong

Bona Starlight

Shunjing Cinema

Huixin Cinema

Jinkang Cinema

Yuexin Cinema

Mango Cinema

Jingpin Cinema

Tianshi Cinema

Dongsheng Cinema

Tianjin Nongken

Shanghai Zhongyuan

Suzhou Lifeng

Bona Tianjin

Fenghua Bona

Bona Guoqiang

Tianjin Jinyu

Zibo Cinema

Bona International

Alpha Speed Limited

Bona New World

Bona Entertainment

Distribution Workshop BVI

Distribution Workshop HK

Bona Production

Film Investments Limited

DW2

Hurry Up Limited

Minimum

Mr. Dong Yu

Cinema Popular

ORGANIZATION AND PRINCIPAL ACTIVITIES

Exchange of shares

ORGANIZATION AND PRINCIPAL ACTIVITIES

Percentage of legal ownership in subsidiary

100.00%

50.00%

51.00%

100.00%

50.00%

Percentage of legal ownership in VIE

0.00%

50.00%

0.00%

100.00%

0.00%

70.00%

0.00%

Consulting and technical service fees (as a percent)

100.00%

Principal amount borrowed

10,000,000

Term of loan

'10 years

ORGANIZATION_AND_PRINCIPAL_ACT3

ORGANIZATION AND PRINCIPAL ACTIVITIES (Details 2) (USD $)	12 Months Ended
ORGANIZATION AND PRINCIPAL ACTIVITIES (Details 2) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
BALANCE SHEET	'	'	'	'
Cash and cash equivalents	$32,684,423	$23,227,922	$20,107,349	$84,247,984
Accounts receivable, net	39,409,151	40,307,672	'	'
Prepaid expense and other current assets	17,325,791	23,329,262	'	'
Total current assets	121,942,970	93,271,124	'	'
Distribution rights	6,554,057	11,406,692	'	'
Production costs	142,245,594	90,345,409	'	'
Property and equipment, net	63,678,652	60,208,609	'	'
Total assets	420,085,560	316,565,660	'	'
Total current liabilities	178,172,807	107,869,633	'	'
Total liabilities	217,230,151	126,920,070	'	'
STATEMENT OF OPERATIONS	'	'	'	'
Net revenue	149,335,580	142,282,919	126,161,270	'
Net income	4,522,474	-1,568,382	14,572,376	'
STATEMENT OF CASH FLOWS	'	'	'	'
Net cash provided by operating activities	-21,554,921	-9,464,869	2,239,544	'
Net cash used in investing activities	-61,320,921	-12,180,458	-48,826,052	'
Net cash (used in) provided by financing activities	93,002,130	24,993,729	-17,640,985	'
Recourse creditors (or beneficial interest holders)	0	'	'	'
PRC	'	'	'	'
STATEMENT OF CASH FLOWS	'	'	'	'
Number of affiliated consolidated entities that operate business in PRC	3	'	'	'
VIEs and their subsidiaries	'	'	'	'
BALANCE SHEET	'	'	'	'
Cash and cash equivalents	27,091,577	14,691,945	'	'
Accounts receivable, net	36,318,401	37,626,422	'	'
Prepaid expense and other current assets	12,146,627	14,626,701	'	'
Total current assets	108,069,565	73,351,336	'	'
Distribution rights	2,570,478	491,723	'	'
Production costs	92,283,331	53,248,207	'	'
Property and equipment, net	63,646,468	60,147,104	'	'
Total non-current assets	195,821,392	150,879,449	'	'
Total assets	303,890,957	224,230,785	'	'
Total current liabilities	147,508,123	92,841,657	'	'
Total non-current liabilities	18,572,097	8,279,476	'	'
Total liabilities	166,080,220	101,121,133	'	'
STATEMENT OF OPERATIONS	'	'	'	'
Net revenue	141,890,433	132,455,191	116,911,572	'
Net income	13,388,183	5,358,332	18,046,991	'
STATEMENT OF CASH FLOWS	'	'	'	'
Net cash provided by operating activities	13,432,495	17,747,686	33,427,159	'
Net cash used in investing activities	-61,140,040	-22,238,836	-17,137,921	'
Net cash (used in) provided by financing activities	60,107,177	13,263,501	-12,406,973	'
Collateralized assets	$0	'	'	'

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Dec. 31, 2013
	item
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
Maximum period to estimate revenues forecasts	'10 years
Minimum number of films that may be abandoned	1
Film projection equipment	'
Property and equipment, net	'
Estimated useful lives	'P15Y
Furniture and office equipment	'
Property and equipment, net	'
Estimated useful lives	'P5Y
Transportation equipment	'
Property and equipment, net	'
Estimated useful lives	'P5Y

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
	item	Dec. 31, 2012	Dec. 31, 2011
Acquired intangible assets with indefinite lives	'	'	'
Number of movie theatre licenses acquired in a business acquisition	10	'	'
Advertising and marketing expenses	'	'	'
Advertising Expense	$3,151,597	$4,735,207	$5,509,123
Business tax and film industry development fund levy	'	'	'
Business taxes	1,793,469	3,552,059	2,076,930
Mandatory contribution to film industry development fund (as a percent)	'	5.00%	'
Film industry development fund	2,869,573	1,995,813	1,230,836
Foreign currency risk	'	'	'
Cash and cash equivalents denominated in RMB	$57,814,268	$19,508,508	'
Cash and cash equivalents denominated in RMB as a percentage of cash and cash equivalents (as a percent)	91.00%	70.00%	'
Minimum	'	'	'
Business tax and film industry development fund levy	'	'	'
Business taxes on services (as a percent)	3.00%	'	'
Value added tax	'	'	'
Value added tax on services (as a percent)	3.00%	'	'
Maximum	'	'	'
Business tax and film industry development fund levy	'	'	'
Business taxes on services (as a percent)	5.00%	'	'
Value added tax	'	'	'
Value added tax on services (as a percent)	6.00%	'	'
Membership	'	'	'
Acquired intangible assets with indefinite lives	'	'	'
Estimated average useful lives	'1 year 9 months 18 days	'	'
Favorable lease \| Minimum	'	'	'
Acquired intangible assets with indefinite lives	'	'	'
Estimated average useful lives	'1 year	'	'
Favorable lease \| Maximum	'	'	'
Acquired intangible assets with indefinite lives	'	'	'
Estimated average useful lives	'4 years 6 months	'	'

ACQUISITION_Details

ACQUISITION (Details) (USD $)

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Jul. 01, 2011

Jan. 31, 2013

Jul. 01, 2011

Dec. 31, 2012

Dec. 31, 2011

Jul. 01, 2011

Skillgreat Limited

Changsha Mango Bona Cineplex Management Co., Ltd.

Alpha Speed Limited and Bona Starlight

Alpha Speed Limited

Bona Starlight

Mr. Dong Yu

item

Minimum

Maximum

Favorable lease

Mr. Dong Yu

Skillgreat Limited

Mr. Dong Yu

Changsha Mango Bona Cineplex Management Co., Ltd.

Four subsidiaries

Minimum

Maximum

item

Acquisition

Number of subsidiaries held

Ownership percentage

100.00%

51.00%

100.00%

Net revenue

$149,335,580

$142,282,919

$126,161,270

$5,207,607

Net income (loss)

4,522,474

-1,568,382

14,572,376

2,286,838

Total purchase price:

Cash consideration

30,938,201

2,383,260

Cash and cash equivalents

1,379,343

Current liabilities

-7,912,067

Construction in progress

1,831,707

Property and equipment, net

16,758,400

Movie theater licenses

417,666

Amortizable intangible assets

1,902,699

Non-current deferred tax liability

-475,675

Total net assets acquired

13,902,073

Noncontrolling interests

-1,160,492

Goodwill

50,540,017

49,110,021

18,196,620

Estimated useful life

'1 year

'4 years 6 months

Number of licenses acquired

Ownership interest acquired (as a percent)

34.00%

100.00%

Ownership percentage

100.00%

Cash consideration offset against amount paid to related party

3,064,993

Term of the film exhibition licenses

'1 year

'3 years

Pro forma financial information

Pro forma net revenue

128,145,040

Pro forma net income

$12,019,253

ACCOUNTS_RECEIVABLES_Details

ACCOUNTS RECEIVABLES (Details) (USD $)	12 Months Ended
ACCOUNTS RECEIVABLES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
ACCOUNTS RECEIVABLES	'	'
Accounts receivable	$40,338,588	$41,045,413
Allowance for doubtful accounts	'	'
Balance at the beginning of the period	737,741	697,246
Reversal of allowance against profit and loss	-10,119	-317
Additional allowance during the year	193,710	33,596
Bad debt written off	-17,065	'
Exchange effect	25,170	7,216
Less: ending balance of allowance for doubtful accounts	929,437	737,741
Accounts receivable, net	$39,409,151	$40,307,672

PREPAID_EXPENSES_AND_OTHER_CUR2

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013
PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Minimum	Maximum
PREPAID EXPENSES AND OTHER CURRENT ASSETS	'	'	'	'
Loans and interest receivables from producers of TV series and films	$3,425,343	$2,515,208	'	'
Rental deposits and prepaid rental expenses	3,268,366	3,221,226	'	'
Prepaid film costs on behalf of other investors	2,979,982	7,491,375	'	'
Amounts due from third parties	2,365,514	4,050,954	'	'
Prepaid film costs	2,327,129	2,844,172	'	'
Promotion and print costs paid on behalf of film producers	952,593	744,561	'	'
Advances to employees	724,893	733,430	'	'
Prepaid advertising expenses	454,412	770,760	'	'
Deposits paid for acquisition of property and equipment	194,527	248,975	'	'
Interests receivable	63,415	52,034	'	'
Prepaid business tax	4,015	90,468	'	'
Other prepaid expenses	565,602	566,099	'	'
Total	17,325,791	23,329,262	'	'
Loans and interest receivables	'	'	'	'
Fixed rate of returns on loans and interest receivables (as a percent)	'	'	7.20%	20.00%
Allowance for doubtful accounts on loans and interest receivables	147,782	0	'	'
Allowance for doubtful accounts on promotion and print costs paid on behalf of film producers	$4,852	$0	'	'

DISTRIBUTION_RIGHTS_Details

DISTRIBUTION RIGHTS (Details) (USD $)	12 Months Ended
DISTRIBUTION RIGHTS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Released:	'	'	'
Amortization	($763,062)	($814,945)	($679,122)
Impairment losses	-3,168,417	-2,280,198	'
Exchange differences	66,480	53,726	'
Total	6,554,057	11,406,692	'
Additional amortization	0	'	'
Distribution rights	'	'	'
Released:	'	'	'
Balance at the beginning of the period	487,357	291,043	'
Additions	17,957,199	2,985,347	'
Amortization	-15,289,287	-2,792,844	'
Impairment losses	-1,019,261	0	0
Exchange differences	107,561	3,811	'
Balance at the end of the period	2,243,569	487,357	291,043
In production and not released	4,310,488	10,919,335	'
Total	6,554,057	11,406,692	'
Distribution rights that are expected to be amortized during the next twelve months	1,111,354	'	'
Percentage of expected amortization	100.00%	'	'
Expected amortization period	'3 years	'	'
Number of films which have lower-than-expected performance	3	'	'
Impairment on the unamortized distribution costs of two films	981,513	'	'
Amortization expenses on the unamortized distribution costs of two films	0	'	'
Revenue on the unamortized distribution costs of two films	0	'	'
Discount rate (as a percent)	15.00%	'	'
Expected period	'10 years	'	'
Discount rate change	1.00%	'	'
Impact of change of one percent in discount rate on fair value	$878	'	'

PRODUCTION_COSTS_Details

PRODUCTION COSTS (Details) (USD $)	12 Months Ended
PRODUCTION COSTS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Film production cost	'	'	'
Beginning balance for completed films	$34,711,616	$28,825,639	'
Additions	20,607,985	49,918,921	'
Amortization	-27,474,082	-41,774,480	-37,116,065
Impairment losses	-2,149,156	-2,280,198	'
Exchange differences	229,122	21,734	'
Subtotal for completed films	25,925,485	34,711,616	28,825,639
Beginning balance for films in production and not released	55,633,793	41,019,183	'
Additions	79,697,631	64,466,725	'
Transfers to completed films	-20,607,985	-49,918,921	'
Exchange differences	1,596,670	66,806	'
Subtotal for films in production and not released	116,320,109	55,633,793	41,019,183
Ending balance	142,245,594	90,345,409	'
Additional amortization expenses incurred	1,555,077	'	'
Reductions in net income due to additional amortization expense incurred	1,540,932	'	'
Reductions in net income per ordinary share basic	$0.05	'	'
Reductions in net income per ordinary share diluted	$0.05	'	'
Production costs that are expected to be amortized during the next twelve months	$13,660,190	'	'
Expected amortized costs within three years (as a percent)	80.00%	'	'
Period over which film costs are amortized	'3 years	'	'

PRODUCTION_COSTS_Details_2

PRODUCTION COSTS (Details 2) (USD $)	12 Months Ended
PRODUCTION COSTS (Details 2) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Distribution and production costs	'	'	'
Impairment charges	$3,168,417	$2,280,198	'
Distribution rights and capitalized production costs	'	'	'
Distribution and production costs	'	'	'
Impairment charges	2,149,156	2,280,198	0
Expected period	'10 years	'	'
Discount rate change	1.00%	'	'
Impact of change of one percent in discount rate on fair value	$143,363	'	'
Distribution rights and capitalized production costs \| Minimum	'	'	'
Distribution and production costs	'	'	'
Discount rate (as a percent)	15.00%	'	'
Distribution rights and capitalized production costs \| Maximum	'	'	'
Distribution and production costs	'	'	'
Discount rate (as a percent)	16.00%	'	'

PROPERTY_AND_EQUIPMENT_NET_Det

PROPERTY AND EQUIPMENT, NET (Details) (USD $)	12 Months Ended
PROPERTY AND EQUIPMENT, NET (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Property And Equipment, Net	'	'	'
Property and Equipment, total	$75,403,742	$68,936,364	'
Less: accumulated depreciation	-13,963,450	-8,766,890	'
Property and equipment, total before construction in progress	61,440,292	60,169,474	'
Construction in progress	2,238,360	39,135	'
Property and equipment, net	63,678,652	60,208,609	'
Depreciation expense	4,960,417	3,555,734	2,032,836
Film projection equipment	'	'	'
Property And Equipment, Net	'	'	'
Property and Equipment, total	27,165,958	24,841,457	'
Furniture and office equipment	'	'	'
Property And Equipment, Net	'	'	'
Property and Equipment, total	1,953,665	1,668,538	'
Transportation equipment	'	'	'
Property And Equipment, Net	'	'	'
Property and Equipment, total	852,689	761,874	'
Leasehold improvements	'	'	'
Property And Equipment, Net	'	'	'
Property and Equipment, total	$45,431,430	$41,664,495	'

COST_METHOD_INVESTMENTS_Detail

COST METHOD INVESTMENTS (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Apr. 30, 2008	Oct. 31, 2011	Oct. 31, 2013	Jan. 30, 2012
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Wuhan Lianzhong	Zhongda Helian	China Lion	China Lion
Cost Method Investment	'	'	'	'	'	'	'
Investment of equity interest	$1,479,113	$1,296,307	'	$28,565	$62,909	$180,000	$1,200,000
Percentage of cost method investee owned	'	'	'	16.67%	10.00%	15.00%	15.67%
Impairment of the cost method investment	$0	$0	$0	'	'	'	'

EQUITY_METHOD_INVESTMENTS_Deta

EQUITY METHOD INVESTMENTS (Details)

12 Months Ended

47 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Apr. 30, 2012

Jul. 31, 2013

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2013

Aug. 31, 2013

USD ($)

Bona Meitao

Wuhu Bona

Bona Film Investment Fund

Sanya Cinema

USD ($)

item

USD ($)

CNY

USD ($)

CNY

Outside investors

Wuhu Bona

USD ($)

item

CNY

Investment In Equity Affiliates

Amount invested

$573,235

$570,627

$24,504,599

150,000,000

352,000,000

500,000

$833,088

Capital amount subscribed

300,000,000

1,000,000

Legal ownership (as a percent)

51.00%

70.00%

30.00%

0.10%

51.00%

Number of board members that the entity is entitled to nominate

Number of board members

Board members' approval needed in fraction for any significant board resolutions

0.6667

Cash consideration from disposal equity method investment

55,020

Loss on disposal of an equity method investment

5,584

Number of investors together with whom equity method investee is established

Capital of private equity fund

1,000,000,000

Investment of films and TV projects from Fund

329,200,000

Period over which private equity fund will be used to finance the development and production of film and TV projects

'2 years

The Group's share of the equity method investees' profit or loss and distributions

Balance at the beginning of the period

55,340

Investments

25,892,609

570,627

24,504,599

833,088

Share of profit (loss)

78,362

5,604

3,062

5,604

-13,784

92,886

-740

Disposal of an equity method investment

-60,604

Exchange differences

290,937

-340

7,340

274,228

9,369

Balance at the end of the period

$26,277,613

$55,340

$564,183

$24,871,713

$841,717

ACQUIRED_INTANGIBLE_ASSETS_NET2

ACQUIRED INTANGIBLE ASSETS, NET (Details) (USD $)	12 Months Ended
ACQUIRED INTANGIBLE ASSETS, NET (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Acquired intangible assets with definite lives	'	'	'
Gross carrying amount	$2,518,535	$2,518,535	'
Accumulated amortization	-2,490,512	-1,727,450	'
Exchange differences	66,480	53,726	'
Total	94,503	844,811	'
Acquired intangible assets with indefinite lives	'	'	'
Movie theater licenses, Gross carrying amount	2,328,956	2,328,956	'
Movie theater licenses, Exchange difference	28,342	15,714	'
Movie theater licenses, Net carrying amount	2,357,298	2,344,670	'
Intangible Assets	'	'	'
Gross carrying amount, Total	4,847,491	4,847,491	'
Exchange difference, Total	94,822	69,440	'
Net carrying amount, Total	2,451,801	3,189,481	'
Amortization expenses	763,062	814,945	679,122
Expected amortization expenses of 2014	94,503	'	'
Expected amortization expenses of 2015	0	'	'
Expected amortization expenses of 2016	0	'	'
Expected amortization expenses of 2017	0	'	'
Expected amortization expenses of 2018	0	'	'
Impairment on acquired intangible assets	0	0	0
Membership	'	'	'
Acquired intangible assets with definite lives	'	'	'
Gross carrying amount	58,651	58,651	'
Accumulated amortization	-58,651	-58,651	'
Favorable lease	'	'	'
Acquired intangible assets with definite lives	'	'	'
Gross carrying amount	2,459,884	2,459,884	'
Accumulated amortization	-2,431,861	-1,668,799	'
Exchange differences	66,480	53,726	'
Total	$94,503	$844,811	'

GOODWILL_Details

GOODWILL (Details) (USD $)	12 Months Ended
GOODWILL (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Changes in the carrying amount of goodwill	'	'
Gross balance at the beginning of the period	$49,110,021	$48,612,487
Exchange difference due to translation	1,429,996	497,534
Gross goodwill carrying amount	50,540,017	49,110,021
Net goodwill carrying amount at the end of the period	50,540,017	49,110,021
Additional disclosures	'	'
Period of financial forecasts on which cash flow projections based for goodwill impairment tests	'5 years	'
Film production	'	'
Changes in the carrying amount of goodwill	'	'
Gross balance at the beginning of the period	34,900	34,831
Exchange difference due to translation	-14	69
Gross goodwill carrying amount	34,886	34,900
Net goodwill carrying amount at the end of the period	34,886	34,900
Talent agency	'	'
Changes in the carrying amount of goodwill	'	'
Gross balance at the beginning of the period	142,881	141,433
Exchange difference due to translation	4,163	1,448
Gross goodwill carrying amount	147,044	142,881
Net goodwill carrying amount at the end of the period	147,044	142,881
Movie theaters	'	'
Changes in the carrying amount of goodwill	'	'
Gross balance at the beginning of the period	48,932,240	48,436,223
Exchange difference due to translation	1,425,847	496,017
Gross goodwill carrying amount	50,358,087	48,932,240
Net goodwill carrying amount at the end of the period	$50,358,087	$48,932,240

ACCRUED_EXPENSES_AND_OTHER_CUR2

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	'	'
Advance from customers	$12,619,824	$9,564,598
Payables for rental expenses	8,237,354	6,740,257
Business taxes and other tax payable	3,678,500	3,488,952
Payable of advertising fees	2,771,667	1,765,970
Accrued payroll, welfare and other social expenses	1,896,862	1,575,937
Other accounts payable to third parties	1,591,889	1,581,691
Accrued professional fees	773,800	814,966
Payable of distribution and promotion fees	536,052	1,800,597
Deposits payable	420,827	206,272
Advance from third parties	82,594	80,256
Payable of production costs	25,384	525,603
Total	$32,634,753	$28,145,099

BANK_BORROWINGS_Details

BANK BORROWINGS (Details)

12 Months Ended

3 Months Ended

12 Months Ended

0 Months Ended

3 Months Ended

12 Months Ended

4 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Feb. 28, 2013

Dec. 31, 2013

Nov. 30, 2013

Sep. 30, 2013

Dec. 31, 2013

USD ($)

Bank borrowings

PRC commercial bank

Overseas Commercial Bank

USD ($)

Loan payable to a PRC commercial bank, principal of $7,872,032 (equivalent of RMB50 million), bearing interest at 7.20% per annum, guaranteed by Mr. Dong Yu, Zhejiang Bona and Beijing Bona Cineplex, repaid in July 2013

Loan payable to a PRC commercial bank, principal of $8,008,072 (equivalent of RMB50 million), bearing interest at 6.15% per annum, guaranteed by Mr. Dong Yu and Zhejiang Bona, due on May 29, 2014

Loan payable to an overseas commercial bank, principal of $10,000,000 and $20,000,000 as of December 31, 2012 and 2013 respectively, bearing interest at LIBOR plus 3.25% per annum but in no event less than 3.5% per annum, guaranteed by Bona International, due on November 20, 2015

Loan payable to a PRC commercial bank, principal of $8,142,005 (equivalent of RMB50 million), bearing interest at 7.20% per annum, guaranteed by Mr. Dong Yu, Zhejiang Bona and Beijing Bona Cineplex, due on May 31, 2014

Loan payable to a PRC commercial bank, principal of $6,499,204 (equivalent of RMB40 million), bearing interest at 7.20% per annum, guaranteed by Mr. Dong Yu, Zhejiang Bona and Beijing Bona Cineplex, due on June 24, 2014

Loan payable to a PRC commercial bank, principal of $3,591,661 (equivalent of RMB22 million), bearing interest at 7.20% per annum, guaranteed by Mr. Dong Yu, Zhejiang Bona and Beijing Bona Cineplex, due on August 30, 2014

Loan payable to a PRC commercial bank, principal of $3,265,146 (equivalent of RMB20 million), bearing interest at 7.20% per annum, guaranteed by Mr. Dong Yu, Zhejiang Bona and Beijing Bona Cineplex, due on August 29, 2014

Loan payable to a PRC commercial bank, principal of $1,795,830 (equivalent of RMB11 million), bearing interest at 7.20% per annum, guaranteed by Mr. Dong Yu, Zhejiang Bona and Beijing Bona Cineplex, due on June 30, 2014

Loan payable to a PRC commercial bank, principal of $1,624,801 (equivalent of RMB10 million), bearing interest at 7.20% per annum, guaranteed by Mr. Dong Yu, Zhejiang Bona and Beijing Bona Cineplex, due on January 24, 2014

Loan payable to an overseas commercial bank, principal of $4,465,000, bearing interest at 3.18% per annum, guaranteed by $4,723,219 (equivalent of RMB30 million) of the Company's restricted cash, repaid in January 2013

Loan payable to an overseas commercial bank, principal of $9,943,000, bearing interest at 2.95% per annum over one month LIBOR, guaranteed by $12,244,298 (equivalent of RMB75 million) of the Company's restricted cash, due on August 8, 2014

Loan payable to an overseas commercial bank, principal of $9,659,447, bearing interest at 3.25% per annum, guaranteed by $10,162,528 (equivalent of RMB62 million) of the Company's restricted cash, due on September 10, 2014

Loan payable to an overseas commercial bank, principal of $5,620,000, bearing interest at 2.95% per annum over one month LIBOR, guaranteed by $5,911,233 (equivalent of RMB36 million) of the Company's restricted cash, due on August 8, 2014

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

Minimum

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

Maximum

Minimum

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

item

USD ($)

item

BANK BORROWINGS

Principal amount borrowed

$7,872,032

50,000,000

$8,008,072

50,000,000

$8,008,072

50,000,000

$8,142,005

50,000,000

$6,499,204

40,000,000

$3,591,661

22,000,000

$3,265,146

20,000,000

$1,795,830

11,000,000

$1,795,830

11,000,000

$1,624,801

10,000,000

$4,465,000

$20,000,000

$10,000,000

$11,643,000

$9,943,000

$9,659,447

$5,620,000

Interest rate (as a percent)

7.20%

6.15%

3.50%

7.20%

3.18%

3.25%

Loans guaranteed by restricted cash

4,723,219

30,000,000

12,244,298

75,000,000

10,162,528

62,000,000

5,911,233

36,000,000

Number of the banks from which the group borrowed loans

Number of quarters figures used to calculate ratios

Loan repaid

18,202,865

21,142,272

1,700,000

Cash assets required during the term of the loans

5,000,000

EBITDA Ratio Covenant

4.25

4.75

3.8

Ratio of total liabilities to tangible net worth

Interest expenses capitalized to production costs

1,509,967

586,841

1,081,178

Variable rate basis

'LIBOR

'one month LIBOR

Margin on variable rate basis (as a percent)

3.25%

2.95%

Annual interest rate spread (as a percent)

1.50%

Changes in the balances of bank borrowings

Balance at the beginning of the period

30,567,714

12,561,806

8,043,210

8,274,932

8,040,635

8,277,582

6,622,066

3,642,136

3,311,033

1,821,068

1,655,517

4,473,107

10,010,762

Additional bank borrowings

67,493,924

38,974,694

Accrued interest expenses

2,716,165

976,738

1,376,547

Payments of principal during the year

-18,202,865

-21,142,272

-1,700,000

Payments of interest expenses during the year

-3,427,798

-967,100

-1,502,957

-2,638,214

-967,100

Exchange differences

767,067

163,848

Balance at the end of the period

80,703,791

30,567,714

80,703,791

30,567,714

12,561,806

8,043,210

8,274,932

8,040,635

8,277,582

6,622,066

3,642,136

3,311,033

1,821,068

1,655,517

4,473,107

20,026,587

10,010,762

9,968,203

9,663,599

5,620,000

Including:

Current

60,703,791

12,542,161

60,703,791

12,542,161

Non-current

20,000,000

18,025,553

20,000,000

18,025,553

Total

80,703,791

30,567,714

80,703,791

30,567,714

12,561,806

8,043,210

8,274,932

8,040,635

8,277,582

6,622,066

3,642,136

3,311,033

1,821,068

1,655,517

4,473,107

20,026,587

10,010,762

9,968,203

9,663,599

5,620,000

Expected repayment of the borrowings

2014

60,703,791

2015

20,000,000

2016

2017

2018

OTHER_BORROWINGS_Details

OTHER BORROWINGS (Details)

12 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

3 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Oct. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

31-May-13

31-May-12

Dec. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Dec. 31, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2013

Dec. 31, 2010

Dec. 31, 2013

USD ($)

Film financing agreement

Film financing agreement entered into in October,2011

Film financing agreement entered into in March 2012 and May 2012

Film financing agreement entered into in September 2012

Film financing agreement entered into in September 2013

Film financing agreement entered into in December,2010

Third party investor

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

USD ($)

item

OTHER BORROWINGS

Interest on borrowing

Effective interest rate (as a percent)

15.00%

8.00%

Effective interest rate, minimum (as a percent)

15.00%

Effective interest rate, maximum (as a percent)

20.00%

Number of agreements entered into with other investors

Term of loan

'6 months

Changes in the balances of other borrowings

Balance at the beginning of the period

8,671,050

1,831,658

Received from investors

2,314,172

6,150,156

1,572,723

2,314,172

6,150,156

1,572,723

10,000,000

3,001,343

19,000,000

3,148,813

20,000,000

2,314,172

14,200,000

167,504

1,115,075

Accrued interest expenses

445,666

553,800

122,660

211,236

64,984

176,512

278,499

194,575

64,065

74,579

Payments of principal made during the year

-6,698,927

-1,231,034

-6,698,927

-1,624,801

-10,000,000

Payments of interest expenses made during the year

-3,427,798

-967,100

-1,502,957

-789,584

-243,720

Exchange differences

184,025

135,436

Balance at the end of the period

4,126,402

8,671,050

4,126,402

8,671,050

1,831,658

Interest expenses capitalized to production costs

$269,145

$549,841

$64,984

FILM_PARTICIPATION_FINANCING_L2

FILM PARTICIPATION FINANCING LIABILITIES (Details) (USD $)	12 Months Ended			1 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Dec. 31, 2013
	item	Dec. 31, 2012	Dec. 31, 2011	Bona Film Investment Fund	Bona Film Investment Fund
Changes in film participation financing liabilities	'	'	'	'	'
Balance at the beginning of the period	$15,086,892	$16,224,219	'	'	'
Received from participants	'	293,288	'	'	53,819,967
Film participation expenses	-1,319,749	438,636	321,100	'	'
Payment made during the year	-6,923,100	-1,643,112	'	'	'
Withholding tax	-3,400	-44,391	'	'	'
Exchange difference	276,198	-181,748	'	'	559,983
Balance at the end of the period	7,116,841	15,086,892	16,224,219	'	54,379,950
Current	36,704,809	'	'	'	36,704,809
Non-current	17,675,141	'	'	'	17,675,141
Total	54,379,950	'	'	'	54,379,950
Period over which private equity fund will be used to finance the development and production of film and TV projects	'	'	'	'2 years	'2 years
Additional disclosures	'	'	'	'	'
Participation expenses related to two films	1,322,787	'	'	'	'
Specific number of films	2	'	'	'	'
Participation expenses related to two films based on net income forecast estimated in 2012	313,996	'	'	'	'
Total reduction of participation expenses related to two films	1,636,783	'	'	'	'
Increase in net income due to reduction in participation expense	1,348,130	'	'	'	'
Increase in net income per basic ordinary share due to reduction in participation expense (in dollars per share)	$0.05	'	'	'	'
Increase in net income per diluted ordinary share due to reduction in participation expense (in dollars per share)	$0.04	'	'	'	'
Payments for film participation expenses	241,939	132,223	'	'	'
Principal payments of film participation liabilities	6,681,161	1,510,889	4,849,323	'	'
Principal payments of film participation liabilities	$43,821,650	'	'	'	'

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	12 Months Ended							0 Months Ended	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Aug. 03, 2011	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
				Xi'an Huitong	PRC	PRC	PRC	PRC	Hong Kong	Hong Kong	Hong Kong
								Group's entities operating in the PRC
Income taxes	'	'	'	'	'	'	'	'	'	'	'
Current income taxes expenses/(benefits)	'	'	'	'	$5,475,849	$2,279,819	$462,022	'	'	$153,311	$99,884
Deferred income taxes expenses/(benefits)	'	'	'	'	-248,456	-1,110,762	-88,364	'	-97,368	'	'
Total income taxes expenses/(benefits)	5,130,025	1,322,368	473,542	'	'	'	'	'	'	'	'
Tax rate (as a percent)	25.00%	25.00%	25.00%	'	'	'	'	25.00%	'	'	'
Preferential tax rate (as a percent)	'	'	'	0.15	'	'	'	'	'	'	'
Tax rate (as a percent)	'	'	'	'	'	'	'	'	16.50%	16.50%	16.50%
Deferred tax assets	'	'	'	'	'	'	'	'	'	'	'
Allowance for doubtful accounts	265,251	177,225	'	'	'	'	'	'	'	'	'
Accrued payroll	232,081	143,474	'	'	'	'	'	'	'	'	'
Advertisement expenses	'	1,029	'	'	'	'	'	'	'	'	'
Impairment of production Cost	'	330,061	'	'	'	'	'	'	'	'	'
Net operating losses carry forwards	539,668	393,366	'	'	'	'	'	'	'	'	'
Less: valuation allowance	-63,920	-74,472	'	'	'	'	'	'	'	'	'
Total current deferred tax assets	973,080	970,683	'	'	'	'	'	'	'	'	'
Property and equipment	77,941	16,800	'	'	'	'	'	'	'	'	'
Deferred income	218,332	'	'	'	'	'	'	'	'	'	'
American depositary reimbursement	145,574	231,288	'	'	'	'	'	'	'	'	'
Net operating losses carry forwards	3,705,339	2,774,644	'	'	'	'	'	'	'	'	'
Less: valuation allowance	-3,637,456	-2,711,630	'	'	'	'	'	'	'	'	'
Total non-current deferred tax assets	509,730	311,102	'	'	'	'	'	'	'	'	'
Deferred tax liabilities	'	'	'	'	'	'	'	'	'	'	'
Acquired intangible assets	23,626	211,203	'	'	'	'	'	'	'	'	'
Total non-current deferred tax liabilities	$23,626	$211,203	'	'	'	'	'	'	'	'	'

INCOME_TAXES_Details_2

INCOME TAXES (Details 2) (USD $)	12 Months Ended
INCOME TAXES (Details 2) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Changes in balances of valuation allowance on deferred tax assets	'	'	'
Beginning balance	$2,786,102	$2,709,432	$840,094
Additional allowance	1,752,370	1,329,725	2,137,043
Reversal of allowance	-901,798	-1,274,097	-345,883
Exchange effect	64,702	21,042	78,178
Ending balance	3,701,376	2,786,102	2,709,432
PRC and Hong Kong entities	'	'	'
Net operating losses	'	'	'
Net operating losses	19,673,512	10,735,545	'
Valuation allowance	$3,546,889	$2,698,322	'

INCOME_TAXES_Details_3

INCOME TAXES (Details 3) (USD $)	12 Months Ended
INCOME TAXES (Details 3) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Reconciliation between the provision for income tax computed by applying the statutory PRC enterprise income tax rate and the actual provision of income taxes	'	'	'
Net income (loss) before income tax provision	$9,574,137	($251,618)	$15,042,856
Statutory tax rate in the PRC ( as a percent)	25.00%	25.00%	25.00%
Income tax expenses (benefits) at statutory tax rate in the PRC	2,393,534	-62,905	3,760,714
Non-deductible expenses	203,250	87,516	-296,707
Effect of tax holidays and concessions	-209,526	-388,904	-5,113,717
Effect of income tax rate difference in other jurisdictions	1,827,493	1,609,991	1,298,988
Changes in valuation allowance	915,274	76,670	824,264
Income tax expenses	5,130,025	1,322,368	473,542
Changes in provisions for income taxes and net income per share	'	'	'
Decrease in net income per ordinary share-basic (in dollars per share)	$0.01	($0.01)	$0.17
Decrease in net income per ordinary share-diluted (in dollars per share)	$0.01	($0.01)	$0.17
No Tax Holidays In Effect	'	'	'
Changes in provisions for income taxes and net income per share	'	'	'
Changes in income tax expenses	$209,526	$388,904	$5,113,717

INCOME_TAXES_Details_4

INCOME TAXES (Details 4) (USD $)	12 Months Ended				0 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013	Aug. 03, 2011	Dec. 31, 2013	Dec. 31, 2013
				PRC	PRC	PRC	PRC
					Group's subsidiary located in the PRC	Group's subsidiary located in the PRC	VIEs and VIEs Subsidiaries located in the PRC
Income taxes	'	'	'	'	'	'	'
Tax rate (as a percent)	25.00%	25.00%	25.00%	'	25.00%	'	'
Withholding tax rate on dividends distributed to non-resident entities (as a percent)	'	'	'	10.00%	'	'	'
Aggregate undistributed earnings	'	'	'	'	'	$52,526,691	$53,110,080
Provision for Chinese dividend withholding taxes	'	'	'	$0	'	'	'

FAIR_VALUE_MEASUREMENTS_Detail

FAIR VALUE MEASUREMENTS (Details) (Fair Value, Measurements, Recurring, USD $)	Dec. 31, 2013	Dec. 31, 2012
Fair Value, Measurements, Recurring	'	'
Fair value measurement	'	'
Assets fair value	$0	$0
Liabilities fair value	$0	$0

GOVERNMENT_SUBSIDIES_Details

GOVERNMENT SUBSIDIES (Details) (USD $)	12 Months Ended
GOVERNMENT SUBSIDIES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
GOVERNMENT SUBSIDIES	'	'	'
Proceeds from Government Subsidies	$5,883,180	$3,910,930	$220,559
Income and depreciation and amortization expenses related to government subsidies	$5,037,267	$3,868,899	$220,559

ORDINARY_SHARES_Details

ORDINARY SHARES (Details)	12 Months Ended						0 Months Ended		12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	21-May-12	Jun. 19, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
				Investor rights agreement	Investor rights agreement	Investor rights agreement	Skillgreat Limited	News America Incorporated	Ordinary shares	Ordinary shares	Ordinary shares
					NCIH, Inc.	NCIH, Inc.	NCIH, Inc.	NCIH LLC
					item	Minimum
						item
Ordinary Shares	'	'	'	'	'	'	'	'	'	'	'
Shares issued	'	'	'	'	'	'	6,050,067	6,050,067	1,000,000	0	1,052,865
Shares issued due to the exercise of options	'	'	'	'	'	'	'	'	422,978	348,168	39,608
Shares excluded from the outstanding shares and the computation of basic and diluted EPS	3,014,086	3,478,713	1,715,482	'	'	'	'	'	1,242,111	665,089	1,013,257
Percentage of number of outstanding shares as of record date for calculating voting shares	'	'	'	33.40%	'	'	'	'	'	'	'
Number of candidates nominated and recommended for election to the Company's board of directors	'	'	'	'	1	'	'	'	'	'	'
Number of nominees who serves as board of directors failing to serve would lead to designation of non-voting observer	'	'	'	'	0	'	'	'	'	'	'
Number of non-voting observer designated if no nominee serves on the Company's board of directors	'	'	'	'	1	'	'	'	'	'	'
Percentage of equity interest held	'	'	'	'	'	50.00%	'	'	'	'	'
Number of projects in film industry with respect to which potential cooperation opportunities are explored	'	'	'	'	'	1	'	'	'	'	'
Number of vice presidents appointed by written notice	'	'	'	'	1	'	'	'	'	'	'

SHAREBASED_COMPENSATION_Detail

SHARE-BASED COMPENSATION (Details) (USD $)

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Jul. 03, 2013

Dec. 31, 2013

Jun. 02, 2010

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Apr. 30, 2012

Nov. 30, 2011

Mar. 31, 2011

Apr. 30, 2012

Nov. 30, 2011

Mar. 31, 2011

Apr. 30, 2012

Nov. 30, 2011

Mar. 31, 2011

Nov. 30, 2011

Mar. 31, 2011

Nov. 30, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Nov. 30, 2011

Apr. 30, 2012

Jul. 31, 2013

Jun. 02, 2009

Stock options

Affected Options

Incentive share option

Non-qualified incentive share option

2010 Plan

2009 Plan

Minimum

Maximum

Employees

Non-employees

American Depositary Shares

Employees

Minimum

Maximum

Grantee who owns more than 10% voting power

item

Employees

Stock options

item

American Depositary Shares

Minimum

Maximum

Employees

Officer

Artist

Two independent directors

Officer and artist

Four independent directors

Two directors

Non-employees

Consultants

Five officers

9 employees

Independent directors

item

Share-based compensation

Number of persons to whom options were granted

Options vested

$28,472

$14,424

$236,687

$13,056

Options vested

1,021,528

559,576

434,795

456,944

Contractual life

'10 years

Estimated forfeiture rate (as a percent)

0.00%

26.30%

0.00%

26.30%

0.00%

Share-based compensation expenses

3,141,741

4,234,386

3,560,194

816,666

568,778

86,950

Exercise price (in dollars per share)

$7.72

$8.17

$3.88

$8.62

$10.96

$7.76

Number of ordinary shares authorized for issuance

993,233

1,986,466

5,410,650

209,163

Awards vesting in number of equal monthly installments

Vesting period

'47 months

'35 months

'23 months

'20 months

'47 months

'22 months

'35 months

'36 months

'47 months

Term of option

'10 years

'5 years

Percentage of voting power of all classes of company's stock

10.00%

Fair market value of option (as a percent)

100.00%

85.00%

Total incremental compensation expenses

468,149

Exercised

2,422,535

1,614,902

53,632

Weighted average grant-date fair value of options granted (in dollars per share)

$3.78

$5.58

$4.13

Assumptions used to determine the fair value of each option granted to employees and non-employees using the Binomial option pricing model

Expected volatility (as a percent)

37.00%

44.00%

42.00%

43.00%

Risk-free interest rate (as a percent)

4.09%

2.08%

2.77%

2.73%

2.89%

Expected dividend yield (as a percent)

0.00%

Exercise multiple

2.8

2.3

Fair value of the underlying ordinary shares (in dollars per share)

$11.48

$9.84

$7.76

$10.96

$12.37

Number of share options

Outstanding at the beginning of the period (in shares)

3,478,713

Granted (in shares)

110,000

289,000

435,774

125,708

110,000

135,000

150,000

470,000

950,000

100,000

110,000

Exercised (in shares)

-422,977

-29,167

Expired (in shares)

-37,129

Forfeited (in shares)

-114,521

Outstanding at the end of the period (in shares)

3,014,086

3,478,713

Exercisable at the end of the period (in shares)

2,128,248

Expected to vest (in shares)

653,305

Weighted average exercise price

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

$8.17

$3.88

Granted (in dollars per share)

$7.76

$8.62

$6.31

$11.56

Exercised (in dollars per share)

$5.56

Expired (in dollars per share)

$10.32

Forfeited (in dollars per share)

$10.15

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

$7.72

$8.17

$3.88

$8.62

$10.96

$7.76

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

$7.79

Expected to vest (in dollars per share)

$7.52

Weighted average remaining contractual life

Outstanding at the beginning of the period

'7 years 8 months 12 days

'7 years 10 months 24 days

Outstanding at the end of the period

'7 years 8 months 12 days

'7 years 10 months 24 days

Exercisable at the end of the period

'7 years 6 months

Expected to vest

'8 years 1 month 6 days

Aggregate intrinsic value

Outstanding at the beginning of the period

7,187,931

Outstanding at the end of the period

11,348,504

7,187,931

Exercisable at the end of the period

7,870,215

Expected to vest

2,589,282

Additional disclosures

Unrecognized compensation expenses

$4,400,452

Weighted-average period over which expense is expected to be recognized

'10 months 24 days

NET_INCOME_LOSS_PER_SHARE_Deta

NET INCOME (LOSS) PER SHARE (Details) (USD $)	12 Months Ended
NET INCOME (LOSS) PER SHARE (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
NET INCOME (LOSS) PER SHARE	'	'	'
Net income (loss) attributable to Bona Film Group Limited	$5,656,266	($1,283,882)	$14,432,081
Shares (denominator):	'	'	'
Weighted average ordinary shares outstanding used in computing basic net income per ordinary share	29,870,809	29,514,979	29,353,936
Employee share options (treasury effect) (in shares)	565,919	'	490,526
Weighted average ordinary shares outstanding used in computing diluted net income (loss) per ordinary share (in shares)	30,436,728	29,514,979	29,844,462
Net income (loss) per ordinary share-basic (in dollars per share)	$0.19	($0.04)	$0.49
Net income (loss) per ordinary share-diluted (in dollars per share)	$0.19	($0.04)	$0.48
Securities excluded from the computation of diluted net income per share	3,014,086	3,478,713	1,715,482

STATUTORY_RESERVES_Details

STATUTORY RESERVES (Details) (USD $)	12 Months Ended
STATUTORY RESERVES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
STATUTORY RESERVES	'	'	'
Appropriations to general reserve as a percentage of profit after tax	10.00%	'	'
Threshold percentage of registered capital required to be maintained	50.00%	'	'
Appropriation to statutory reserve	$990,613	$498,402	$69,155
Capital and statutory reserve restricted	$14,340,817	'	'

CUSTOMER_INFORMATION_Details

CUSTOMER INFORMATION (Details)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
	item	item	item
CUSTOMER INFORMATION	'	'	'
Number of customers who accounted for 10% or more of net revenue	0	0	0
A	'	'	'
Customer Information	'	'	'
Concentration of risk (as a percent)	37.30%	13.09%	'
B	'	'	'
Customer Information	'	'	'
Concentration of risk (as a percent)	24.41%	16.64%	'
Number of television series' to be distributed and revenues collected by customer	1	'	'
C	'	'	'
Customer Information	'	'	'
Concentration of risk (as a percent)	'	14.16%	'

NONCONTROLLING_INTEREST_Detail

NONCONTROLLING INTEREST (Details)

12 Months Ended

0 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Mar. 06, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

17-May-13

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

17-May-13

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Jan. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Jan. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Apr. 20, 2012

USD ($)

Bona Guoqiang

Cinema Popular

Distribution Workshop (BVI&HK)

Xi'an Huitong

Shanghai Cinema

Mango Cinema

Tianjin Nonken

USD ($)

CNY

USD ($)

CNY

USD ($)

Changes in noncontrolling interest

Balance at the beginning of the period

$3,937,104

$3,445,626

$2,102,410

($352,116)

($323,544)

($317,500)

$641,013

$643,805

$136,604

$345,157

$285,488

$360,860

$2,057,023

$1,950,978

$1,922,446

$1,091,681

$888,899

$154,346

Acquisition of equity interest

1,155,121

Capital contribution by noncontrolling shareholders

48,210

774,030

48,210

774,030

Acquisition of equity interest from noncontrolling interest

-306,582

-758,382

Foreign currency translation adjustment

9,215

1,948

47,800

1,184

143

-20,272

-614

-799

1,411

1,459

3,765

3,290

15,355

4,213

888

-792

11,885

9,777

32,392

-11,176

6,854

Net income (loss)

-1,133,792

-284,500

140,295

-14,872

-5,513

-8,300

-5,430

-256,160

-4,203

505,742

-42,340

56,379

-90,727

86,055

105,157

29,324

49,061

193,005

-298,614

-950,023

-626,538

Balance at the end of the period

1,795,773

3,937,104

3,445,626

34,522

-357,486

-352,116

-323,544

384,054

641,013

643,805

345,157

285,488

2,147,291

2,057,023

1,950,978

394,245

1,091,681

888,899

-806,853

154,346

Percentage of legal ownership

51.00%

Percentage of equity interest owned by third-party shareholder

30.00%

49.00%

Ownership interest acquired (as a percent)

49.00%

34.00%

Cash consideration

398,076

2,450,000

327,827

2,040,000

Reduction of noncontrolling interest

306,582

758,382

Increase (decrease) of noncontrolling interest in additional paid-in capital

($726,189)

$91,697

$430,472

Ownership percentage

70.00%

0.00%

50.00%

100.00%

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details)	12 Months Ended			15 Months Ended			12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013
	USD ($)	USD ($)	USD ($)	item	Remaining litigations that outcome can be estimated	Remaining litigations that outcome cannot be estimated	Minimum	Maximum
	item				CNY	CNY	CNY	CNY
					item	item
COMMITMENTS AND CONTINGENCIES	'	'	'	'	'	'	'	'
Rental expenses under operating leases	$15,673,849	$12,009,087	$6,913,422	'	'	'	'	'
Future minimum lease payments	'	'	'	'	'	'	'	'
2014	17,577,542	'	'	'	'	'	'	'
2015	17,999,499	'	'	'	'	'	'	'
2016	17,243,539	'	'	'	'	'	'	'
2017	17,009,860	'	'	'	'	'	'	'
2018 and thereafter	165,979,471	'	'	'	'	'	'	'
Total	235,809,911	'	'	'	'	'	'	'
Commitments and contingencies	'	'	'	'	'	'	'	'
Number of claims	'	'	'	10	'	'	'	'
Number of claims concluded	6	'	'	'	'	'	'	'
Number of claims lost	1	'	'	'	'	'	'	'
Number of claims settled	2	'	'	'	'	'	'	'
Number of claims withdrawn	3	'	'	'	'	'	'	'
Settlement amount	'	'	'	'	'	'	400,000	4,884,462
Loss contingency maximum exposure	'	'	'	'	7,900,000	14,900,000	'	'
Accrual for contingency liabilities	'	'	'	'	3,200,000	0	'	'
Number of remaining legal proceedings	'	'	'	'	2	2	'	'

EMPLOYEE_BENEFIT_PLAN_Details

EMPLOYEE BENEFIT PLAN (Details) (USD $)	12 Months Ended
EMPLOYEE BENEFIT PLAN (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
EMPLOYEE BENEFIT PLAN	'	'	'
Provisions for employee benefits	$2,451,277	$1,483,281	$873,744

RELATED_PARTY_BALANCES_AND_TRA2

RELATED PARTY BALANCES AND TRANSACTIONS (Details) (USD $)	12 Months Ended
RELATED PARTY BALANCES AND TRANSACTIONS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Related party balances and transactions	'	'	'
Total amounts due from the related parties	$510,116	$343,817	'
Amounts due to related parties	5,885,724	5,746,328	'
Revenue	149,335,580	142,282,919	126,161,270
Accrued rental expenses	15,673,849	12,009,087	6,913,422
Wuhan Lianzhong	'	'	'
Related party balances and transactions	'	'	'
Amounts due to related parties	784,396	762,187	'
Wuhu Bona	'	'	'
Related party balances and transactions	'	'	'
Total amounts due from the related parties	156,090	'	'
Revenue	146,077	'	'
Sanya Cinema	'	'	'
Related party balances and transactions	'	'	'
Total amounts due from the related parties	3,085	'	'
Affiliates of Cinema Popular	'	'	'
Related party balances and transactions	'	'	'
Total amounts due from the related parties	295,429	343,817	'
Nongken Real Estate	'	'	'
Related party balances and transactions	'	'	'
Total amounts due from the related parties	661	'	'
Amounts due to related parties	2,104,498	2,044,911	'
Nongken Group	'	'	'
Related party balances and transactions	'	'	'
Total amounts due from the related parties	54,851	'	'
Amounts due to related parties	1,541,184	679,853	'
Accrued rental expenses	1,352,114	672,019	'
Film Workshop	'	'	'
Related party balances and transactions	'	'	'
Amounts due to related parties	684,824	662,293	'
Hubei Film Distribution	'	'	'
Related party balances and transactions	'	'	'
Amounts due to related parties	462,527	481,533	'
Hunan Xiaoxiang	'	'	'
Related party balances and transactions	'	'	'
Amounts due to related parties	247,782	240,766	'
Beijing Xinliliang	'	'	'
Related party balances and transactions	'	'	'
Amounts due to related parties	57,077	'	'
Mr. Guoqiang Lu	'	'	'
Related party balances and transactions	'	'	'
Amounts due to related parties	3,436	'	'
Mr. Xiaojian Xu	'	'	'
Related party balances and transactions	'	'	'
Amounts due to related parties	'	393,252	'
Ms. Xiang Li	'	'	'
Related party balances and transactions	'	'	'
Amounts due to related parties	'	$481,533	'

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
	item	Dec. 31, 2012	Dec. 31, 2011
SEGMENT INFORMATION	'	'	'
Number of operating segments	4	'	'
Segment Information	'	'	'
Revenues	$149,335,580	$142,282,919	$126,161,270
Cost of revenues	-82,839,980	-86,085,046	-66,458,217
Film participation expenses	1,319,749	-438,636	-321,100
Segment profit	67,815,349	55,759,237	59,381,953
Film distribution	'	'	'
Segment Information	'	'	'
Revenues	74,632,230	62,929,581	92,598,838
Film investment and production	'	'	'
Segment Information	'	'	'
Revenues	12,576,121	37,022,215	6,176,820
Film participation expenses	1,319,749	-438,636	-321,100
Talent agency	'	'	'
Segment Information	'	'	'
Revenues	630,341	610,707	1,349,186
Movie theaters	'	'	'
Segment Information	'	'	'
Revenues	61,496,888	41,720,416	26,036,426
Movie theaters \| Admissions	'	'	'
Segment Information	'	'	'
Revenues	51,184,172	34,511,202	20,133,490
Movie theaters \| Concessions	'	'	'
Segment Information	'	'	'
Revenues	6,003,377	4,209,292	2,469,271
Movie theaters \| Advertising	'	'	'
Segment Information	'	'	'
Revenues	2,061,389	1,021,499	1,593,626
Movie theaters \| Others	'	'	'
Segment Information	'	'	'
Revenues	2,247,950	1,978,423	1,840,039
Operating Segment \| Film distribution	'	'	'
Segment Information	'	'	'
Cost of revenues	-53,598,074	-38,937,435	-57,979,720
Segment profit	23,057,870	25,128,090	36,865,337
Operating Segment \| Film investment and production	'	'	'
Segment Information	'	'	'
Cost of revenues	-33,663,924	-66,875,543	-43,480,636
Segment profit	8,636,383	6,416,753	6,673,631
Operating Segment \| Talent agency	'	'	'
Segment Information	'	'	'
Cost of revenues	'	-24,097	-117,487
Segment profit	630,341	586,610	1,231,699
Operating Segment \| Movie theaters	'	'	'
Segment Information	'	'	'
Cost of revenues	-26,006,133	-18,092,632	-11,425,140
Segment profit	35,490,755	23,627,784	14,611,286
Intersegment elimination	'	'	'
Segment Information	'	'	'
Revenues	-30,428,151	-37,844,661	-46,544,766
Cost of revenues	30,428,151	37,844,661	46,544,766
Intersegment elimination \| Film distribution	'	'	'
Segment Information	'	'	'
Revenues	2,023,714	1,135,944	2,246,219
Intersegment elimination \| Film investment and production	'	'	'
Segment Information	'	'	'
Revenues	$28,404,437	$36,708,717	$44,298,547

SEGMENT_INFORMATION_Details_2

SEGMENT INFORMATION (Details 2) (USD $)	12 Months Ended
SEGMENT INFORMATION (Details 2) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Reconciliation from consolidated segment profit to consolidated financial statements	'	'	'
Consolidated segment profit	$67,815,349	$55,759,237	$59,381,953
Selling and marketing expenses	-14,374,421	-18,490,433	-18,506,262
General and administrative expenses	-49,853,700	-41,890,064	-28,371,497
Government subsidies	5,022,424	3,866,700	220,559
Net interest and exchange gain	678,769	220,369	1,406,477
Interest income from loan to producer of TV series	'	'	141,545
Other income	285,716	288,157	770,081
Loss on disposal of an equity method investment	'	-5,584	'
Income (loss) before income tax and equity in earnings of equity method investments, net of tax	$9,574,137	($251,618)	$15,042,856

SEGMENT_INFORMATION_Details_3

SEGMENT INFORMATION (Details 3) (USD $)	12 Months Ended
SEGMENT INFORMATION (Details 3) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Geographical information	'	'	'
Total	$149,335,580	$142,282,919	$126,161,270
PRC	'	'	'
Geographical information	'	'	'
Total	141,739,539	131,609,354	115,478,174
Other countries	'	'	'
Geographical information	'	'	'
Total	$7,596,041	$10,673,565	$10,683,096

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details)

Aug. 31, 2013

Feb. 28, 2014

Mar. 31, 2014

Apr. 30, 2014

Mar. 31, 2014

SanyaCinema

Subsequent event

Overseas Commercial Bank

PRC commercial bank

SanyaCinema

Revolving credit line

Bank Borrowing due on January 7, 2015, February 19, 2015, and February 19, 201

Due on January 7, 2015

Due on February 19, 2015

Due on February 19, 2015, one

Loan principal of $12,869,185 (equivalent of RMB80 million) due on March 31, 2015

Loan of total principal of $10,760,000 due on March 10, 2014

Due on March 10, 2014, one

Due on March 10, 2014, two

Due on March 10, 2014, three

USD ($)

CNY

USD ($)

item

Subsequent events

Legal ownership (as a percent)

51.00%

Minimum percentage of shareholders' approval needed for any significant board resolutions related to operating and financing activities

50.00%

Number of loans

Principal amount borrowed

$5,952,549

$2,821,782

$3,016,324

$114,443

$12,869,185

80,000,000

$10,760,000

$4,643,000

$3,067,000

$3,050,000

Interest rate (as a percent)

3.25%

7.20%

Term of loan

'12 months

Variable rate basis

'twelve months LIBOR

Annual interest rate spread (as a percent)

2.70%

2.80%

2.90%