XML 42 R33.htm IDEA: XBRL DOCUMENT
v3.20.4

Prepayments And Other Receivables (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2020
Prepaid Expense and Other Assets, Current [Abstract] |
Summary of Prepayments And Other Receivables |
|  | As of December 31, |  |  | As of September 30, |
|  | 2019 |  |  | 2020 |
|  | RMB |  |  | RMB |  |  | US$ (Note 2.5) |
Prepayments: |  |  |  |  |  |  |  |  |  |  |  |
—Prepayments to CRO vendors |  |  | 78,740 |  |  |  | 72,285 |  |  |  | 10,646 |
—Prepayments for stock repurchase program (Note 11) |  |  | — |  |  |  | 34,051 |  |  |  | 5,015 |
—Prepayments for other services |  |  | 880 |  |  |  | 1,722 |  |  |  | 254 |
Receivables due from employees (Note (i)) |  |  | 16,201 |  |  |  | — |  |  |  | — |
Loans to an affiliate (Note 21) |  |  | — |  |  |  | 52,000 |  |  |  | 7,659 |
Value-added tax recoverable |  |  | 12,517 |  |  |  | 25,330 |  |  |  | 3,731 |
Rental deposits |  |  | 546 |  |  |  | 994 |  |  |  | 146 |
Interest receivables |  |  | 764 |  |  |  | — |  |  |  | — |
Others |  |  | 26,388 |  |  |  | 33,457 |  |  |  | 4,928 |
|  |  | 136,036 |  |  |  | 219,839 |  |  |  | 32,379 |
Note: (i) The balance mainly represented the receivables due from employees, which were arising from the Group’s obligation to pay the withholding individual income tax (“IIT”) for those employees’ stock option activities and was collected by the Group in January 2020.

X
- Definition Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.17) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_PrepaidExpenseAndOtherAssetsCurrentAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration