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Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2018

Fair Value Measurements

Schedule of financial instruments measured at fair value on a recurring and non-recurring basis

		Fair Value Measurements as of December 31, 2016
		Quoted Price in		Significant
		Active Market for		Other		Unobservable
		Identical Assets		Observable		inputs
		(Level 1)		Inputs (Level 2)		(Level 3)
		RMB		RMB		RMB
Recurring
Warrant liability		—		—		9,064

		Fair Value Measurements as of December 31, 2017
		Quoted Price in		Significant
		Active Market for		Other		UnobservableI
		Identical Assets		Observable		Inputs
		(Level 1)		Inputs (Level 2)		(Level 3)		Total Losses
		RMB		RMB		RMB		RMB
Non-recurring
Long-term investment included in other non-current assets		—		—		5,000		10,000

Schedule of changes in Level 3 instrument measured at fair value on a recurring basis

		Warrant
		liability
		RMB
Balance as of January 1, 2016		—
Change in fair value		8,668
Foreign exchange effect		396
Balance as of December 31, 2016		9,064
Transfer to mezzanine equity		(8,982)
Foreign exchange effect		(82)
Fair value at December 31, 2017		—

X

- Definition

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

+ References

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Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

+ References

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