Accruals And Other Payables

9 Months Ended

Sep. 30, 2020

9. Accruals and Other Payables


	As of December 31,		As of September 30,
	2019		2020
	RMB		RMB		US$ (Note 2.5)
Current:
Staff salaries and welfare payables		30,166		15,783		2,325
Accrued external research and development activities related expenses		144,000		150,622		22,184
Accrued initial public offering costs payable		17,504		508		75
Accrued private placement offering costs payable		—		96,837		14,263
Withholding IIT payable related to stock options		16,201		—		—
Non-refundable incentive payment from depositary bank (Note)		—		2,630		387
Accrued traveling expenses, office expenses and others		65,682		71,937		10,595

		273,553		338,317		49,829

Non-current:
Non-refundable incentive payment from depositary bank (Note)		—		8,433		1,242

Note: The Group received a

non-refundable

incentive payment of US$1,857 (equivalent to approximately RMB12,982) from depositary bank in April 2020. The amount was recorded ratably as other gains over a five-year arrangement period. For the nine months ended September 30, 2020, the Group has recorded RMB1,731 as other income in the interim condensed consolidated financial statements.