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Prepayments And Other Receivables

9 Months Ended

Sep. 30, 2020

Prepaid Expense and Other Assets, Current [Abstract]

3. 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.