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Prepaid Expense and Other Assets (Tables)

12 Months Ended

Dec. 31, 2023

Prepaid Expense and Other Assets

Schedule of prepaid expense and other assets

​

​	​	​	​	​
​		As of December 31,
​	​	2022		2023
​	​	RMB	​	RMB
Fund receivable from external payment network providers(1)		54,801		59,929
Advances to suppliers		121,835		40,982
Prepayments and deposits		169,575		87,444
Value-added tax recoverable		11,757		14,607
Option exercise proceeds receivable and withholding IIT	​	4,390	​	6,477
Receivables from disposed subsidiaries	​	—	​	4,323
Claims receivable on behalf of insurers		1,415		1,457
Others		30,702		29,606
Total		394,475		244,825
Less: impairment provision(2)		(39,372)		(40,000)
Less: allowance for doubtful accounts(3)		(12,635)		(14,979)
Prepaid expense and other assets, net		342,468		189,846

(1) The Group opened accounts with external online payment service providers to collect and transfer insurance premiums to insurance companies, as well as to collect donor’s donation and mutual aid funds prior to transferring them to custodian bank. The balance of funds receivable from external payment network providers mainly includes accumulated amounts of donation, mutual aid fund received at the balance sheet date, which were subsequently transferred to the Group’s bank accounts or custodian accounts if they related to donor’s donations. The balance also includes insurance premium collected by the Group on behalf of insurance companies but not yet transferred to the insurance companies deposited in accounts of external online payment service providers. The amount was settled shortly after year end.

(2) Impairment provision for prepayment for the years ended December 31, 2022 and 2023 were RMB372 and RMB1,000 respectively.

(3) RMB nil, RMB12,635 and RMB923 of allowance for doubtful accounts on deposits and other receivables were recorded in general and administrative expenses for the years ended December 31, 2021, 2022 and 2023.

Schedule of movements in the impairment provision

​

​	​	​	​	​
​	​	As of December 31,
​	​	2022	​	2023
​	​	RMB	​	RMB
Balance at beginning of the year	​	(39,000)		(39,372)
Additions	​	(372)	​	(1,000)
Write-off	​	—	​	372
Balance at end of the year	​	(39,372)		(40,000)

Summary of allowance for doubtful accounts on other receivables

​

​	​	​	​	​
​	​	As of
​	​	December 31,
​		2022		2023
​		RMB	​	RMB
Balance at beginning of year		—	​	(12,635)
Impact of adoption of ASC 326	​	—	​	(1,605)
Additions	​	(12,635)	​	(965)
Reversals		—	​	42
Write-off		—	​	184
Balance at end of the year		(12,635)	​	(14,979)

​

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