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v3.22.2.2

PRINCIPAL ACCOUNTING POLICIES - Additional information (Details) ¥ in Thousands | 6 Months Ended | 9 Months Ended |  |
--- | --- | --- | --- | ---
Jun. 30, 2022 CNY (¥) segment | Jun. 30, 2021 CNY (¥) | Sep. 30, 2022 CNY (¥) | Sep. 30, 2021 CNY (¥) | Dec. 31, 2021 CNY (¥) | Jan. 01, 2019 CNY (¥)
PRINCIPAL ACCOUNTING POLICIES |  |  |  |  |  |
Allowance for doubtful accounts receivable | ¥ 0 | ¥ 0 |  |  |  |
Impairment of long-lived assets | 0 | 0 |  |  |  |
Employee benefit expenses incurred | 171,116 | 109,040 |  |  |  |
Operating lease right of use asset | 303,609 |  | ¥ 310,445 |  | ¥ 309,085 | ¥ 50,570
Operating lease liability | 312,443 |  | 314,313 |  | ¥ 310,896 | ¥ 50,089
Unrecognized tax benefits | 0 |  |  |  |  |
Advertising expense | 348,594 | 723,724 |  |  |  |
Appropriations to statutory reserves | 0 | ¥ 0 |  |  |  |
Tax adjustments to arrive at other comprehensive income/(loss) | ¥ 0 |  |  |  |  |
Number of reportable segment | segment | 1 |  |  |  |  |
Foreign invested enterprise | General reserve fund | CHINA |  |  |  |  |  |
PRINCIPAL ACCOUNTING POLICIES |  |  |  |  |  |
Minimum percentage appropriation to general reserve fund required | 10.00% |  |  |  |  |
Required general reserve registered capital ratio to deforce compulsory net profit allocation to general reserve | 50.00% |  |  |  |  |
Domestic enterprise | Statutory surplus reserve | CHINA |  |  |  |  |  |
PRINCIPAL ACCOUNTING POLICIES |  |  |  |  |  |
Minimum percentage appropriation to statutory surplus fund required | 10.00% |  |  |  |  |
Required statutory surplus registered capital ratio to deforce compulsory net profit allocation to statutory surplus | 50.00% |  |  |  |  |
Key accounts | Minimum |  |  |  |  |  |
PRINCIPAL ACCOUNTING POLICIES |  |  |  |  |  |
Contributed revenue defines enterprise customers | ¥ 50 |  |  |  |  |
Mid-sized accounts | Minimum |  |  |  |  |  |
PRINCIPAL ACCOUNTING POLICIES |  |  |  |  |  |
Contributed revenue defines enterprise customers | 5 |  |  |  |  |
Mid-sized accounts | Maximum |  |  |  |  |  |
PRINCIPAL ACCOUNTING POLICIES |  |  |  |  |  |
Contributed revenue defines enterprise customers | 50 |  |  |  |  |
Small-sized accounts | Maximum |  |  |  |  |  |
PRINCIPAL ACCOUNTING POLICIES |  |  |  |  |  |
Contributed revenue defines enterprise customers | ¥ 5 |  |  |  |  |
Transferred over time | Online recruitment services to enterprise customers |  |  |  |  |  |
PRINCIPAL ACCOUNTING POLICIES |  |  |  |  |  |
Deferred revenue, revenue recognized |  |  | 2,509,702 | ¥ 2,207,283 |  |
Transferred at point in time | Online recruitment services to enterprise customers |  |  |  |  |  |
PRINCIPAL ACCOUNTING POLICIES |  |  |  |  |  |
Deferred revenue, revenue recognized |  |  | ¥ 881,946 | ¥ 929,771 |  |

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