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Finance Lease Receivables, Net (Tables)

12 Months Ended

Dec. 31, 2021

Leases [Abstract]

Summary of Finance Lease Receivables

6.1	Finance lease receivables consists of the following:


		As of December 31,
		2020				2021
		RMB				RMB				US$
Finance lease receivables			3,848,670,074				2,716,511,586				426,279,946
Add: unamortized initial direct costs			390,796				388,585				60,977
Less: unearned income			(335,437,061	)			(241,256,613	)			(37,858,426	)
Less: allowance for finance lease receivables—collective			(23,726,420	)			(32,216,759	)			(5,055,513	)

Total finance lease receivables, net			3,489,897,389				2,443,426,799				383,426,984

Finance lease receivables—current			2,035,397,525				1,414,164,625				221,913,289
Finance lease receivables—non-current			1,454,499,864				1,029,262,174				161,513,695

Summary of Future Minimum Lease Payments Receivable

6.2	The following table presents the future minimum lease payments to be received:


		2022				2023				2024				2025				2026				Total
		RMB				RMB				RMB				RMB				RMB				RMB
Finance lease receivables			1,519,798,191				896,477,696				249,411,737				33,033,582				17,790,380				2,716,511,586

		US$				US$				US$				US$				US$				US$
Finance lease receivables			238,489,500				140,676,913				39,138,144				5,183,690				2,791,699				426,279,946

Summary of Analysis of Aging Finance Lease Receivables Principal

6.3	The following table presents the aging of finance lease receivables principal as of December 31, 2020 and 2021:


		As of December 31,
		2020				2021
		RMB				RMB				US$
Aging of finance lease receivables principal:
Current			3,423,777,666				2,366,189,534				371,306,770
1-30 days past due			68,919,540				90,969,086				14,275,035
31-60 days past due			7,515,295				6,290,856				987,173
61-90 days past due			5,260,689				3,656,847				573,839
91-120 days past due			3,678,200				3,868,995				607,130
121-150 days past due			2,570,865				2,201,790				345,509
151-180 days past due			1,901,554				2,466,450				387,041

			3,513,623,809				2,475,643,558				388,482,497

Summary of Movement of Allowance for Finance Lease Receivables

6.4	Movement of allowance for finance lease receivables is as follows:


		As of December 31,
		2020				2021
		RMB				RMB				US$
Balance at the beginning of the year			19,088,837				23,726,420				3,723,193
Additions			36,282,049				25,839,117				4,054,721
Charge-offs			(31,644,466	)			(17,348,778	)			(2,722,401	)

Balance at the end of the year			23,726,420				32,216,759				5,055,513