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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Summary of movement of restricted cash related to investor assurance program (Detail) - CNY (¥) ¥ in Thousands | 8 Months Ended | 12 Months Ended
--- | --- | ---
Aug. 31, 2019 | Dec. 31, 2019 | Dec. 31, 2018
Restricted Cash and Cash Equivalents Items [Line Items] |  |  |
Beginning balance | ¥ 41,500 | ¥ 41,500 |
Transfer out due to disposal of Shanghai Caiyin |  | (190,491) |
Ending balance |  | 0 | ¥ 41,500
Investor assurance program |  |  |
Restricted Cash and Cash Equivalents Items [Line Items] |  |  |
Beginning balance | 41,000 | 41,000 | 154,742
Service fees collected by Shanghai Caiyin and deposited directly into restricted cash | 193,632 |  | 2,284,291
Transfer from cash | 609,951 |  | 1,079,932
Gross payouts related to guarantee liabilities |  | (1,002,671) | (4,099,353)
Gross recoveries related to guarantee liabilities |  | 160,970 | 621,388
Transfer out due to disposal of Shanghai Caiyin |  | (2,882) |
Ending balance | ¥ 0 | ¥ 0 | ¥ 41,000

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- Definition Amount of cash restricted as to withdrawal or usage. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=98513485&loc=SL98516268-108586 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(1)(a)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(2)) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 + Details
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