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SHARE BASED COMPENSATION (Tables)

6 Months Ended

Jun. 30, 2021

SHARE BASED COMPENSATION [Abstract]

Assumptions Used for Estimated Fair Value of Options

The Company calculated the estimated fair value of the options on the respective grant dates using the Black-Scholes option pricing model with the following assumptions.

		Granted in 2021
Risk-free interest rates			0.74%~1.07%
Expected term		5.6~7.5 years
Expected volatility			32.1%~33.0%
Expected dividend yield			–
Fair value of share options			$71.70~$84.14

Total Compensation Expense of RSAs, RSUs and SARs Granted to Employees

Total compensation expense relating to options, RSAs, RSUs and SARs granted to Eligible Persons after deducting forfeitures recognized for the six months ended June 30, 2020 and 2021, respectively, is as follows:

		For the Six Months ended June 30,
		2020				2021
		$_				$_
Share options:
Cost of revenue			65				247
Sales and marketing expenses			31				5
General and administrative expenses			74,363				109,351
Research and development expenses			213				33
			74,672				109,636
RSAs and RSUs:
Cost of revenue			1,993				3,845
Sales and marketing expenses			4,306				9,562
General and administrative expenses			14,299				27,697
Research and development expenses			17,824				52,950
			38,422				94,054
SARs:
Cost of revenue			980				2,471
Sales and marketing expenses			1,898				4,707
General and administrative expenses			1,078				3,029
Research and development expenses			136				663
			4,092				10,870
Total			117,186				214,560

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Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 14.F)
-URI http://asc.fasb.org/extlink&oid=122041274&loc=d3e301413-122809

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901

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- Definition

Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (f)(2)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901

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