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PREPAID EXPENSE AND OTHER ASSETS (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016 USD ($)	Dec. 31, 2016 CNY (¥)	Dec. 31, 2015 CNY (¥)
PREPAID EXPENSE AND OTHER ASSETS
Funds receivable from external payment network providers		¥ 306,758	¥ 197,904
Prepaid VAT and surcharge tax		86,767	27,536
Tax refund receivable		47,338
Prepaid expense		10,540	14,354
Others		15,360	6,929
Total	$ 67,228	466,763	¥ 246,723
Heng Ye
PREPAID EXPENSE AND OTHER ASSETS
Tax refund receivable		¥ 47,000
Period of full exemption from income tax	2 years

X

- Definition

Carrying amount as of the balance sheet date of income taxes previously overpaid to tax authorities (such as U.S. Federal, state and local tax authorities) representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes. Also called income tax refund receivable.

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Amount of assets classified as other.

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- Definition

Carrying amount as of the balance sheet date of expenditures made in advance of when the economic benefit of the cost will be realized, and which will be expensed in future periods with the passage of time or when a triggering event occurs.

+ References

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Amount of asset related to consideration paid in advance for income and other taxes that provide economic benefits within a future period of one year or the normal operating cycle, if longer.

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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- Definition

Represents the period of full exemption from income tax beginning with the entity's first profitable year granted under income tax law.

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Balance of funds receivable consisting of funds received from investors but not yet transferred to accounts of borrowers by external payment network providers due to the settlement time lag, repayment of loan principal and interest amounts received from borrowers but not yet transferred to accounts of investors by external payment network due to the settlement time lag, and accumulated amounts of transaction fee, service fee received, payment and collection of default loan and interest at the balance sheet date.

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