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PREPAYMENTS AND OTHER ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2015
PREPAYMENTS AND OTHER ASSETS |
Schedule of prepayments and other current assets |
|  | As of December 31, |
|  | 2014 |  | 2015 |
|  | RMB |  | RMB |  | US$ |
VAT prepayments (i) |  | — |  | 122,645 |  | 18,933 |
Other receivables from advertisers and payment service providers |  | 64,905 |  | 101,829 |  | 15,720 |
Receivables from employees (ii) |  | 27,899 |  | 28,928 |  | 4,466 |
Advances to suppliers (iii) |  | 16,246 |  | 25,879 |  | 3,995 |
Prepaid expenses |  | 11,692 |  | 24,133 |  | 3,725 |
Advances to employees |  | 14,254 |  | 12,246 |  | 1,890 |
Prepaid deposits (iii) |  | 21,179 |  | 10,915 |  | 1,685 |
Prepaid employees compensation |  | 6,716 |  | 5,292 |  | 817 |
Deferred cost |  | 4,061 |  | 4,894 |  | 756 |
Entrusted loan to a third party(iv) |  | — |  | 3,000 |  | 463 |
Loans to investors of an equity investee (v) |  | 2,765 |  | 2,765 |  | 427 |
Entrusted loan to an investor of an equity investee (vi) |  | 4,000 |  | — |  | — |
Others |  | 6,312 |  | 16,105 |  | 2,486 |
Total |  | 180,029 |  | 358,631 |  | 55,363 |
| (i) |  | VAT prepayments as of December 31, 2015 represent VAT receivables from relevant PRC tax authorities arising from services which will be used to deduct future tax payable.
| (ii) |  | The amount represents receivable from certain employees related to the individual income tax (“IIT”) arising from the vested restricted shares and restricted shares with option feature of the Company as of the end of the years presented.
| (iii) |  | As of December 31, 201 4, provision for doubtful debts of RMB5,000 and RMB 5,444 were made against the entrusted loan to a third party and advance to suppliers, respectively. As of December 31, 2015, provision of RMB 6,481(US1,000) , RMB 1,730(US267) and RMB 1,759 (US$272) w ere made against a dvance to suppliers, o ther receivables from advertisers and prepaid deposits , respectively. The following table presents movement of the allowance for doubtful debts:
|  | 2014 |  | 2015 |
|  | RMB |  | RMB |  | US$ |
Balance at January 1, |  | 11,160 |  | 10,444 |  | 1,612 |
Additions charged to general and administrative expenses |  | 1,284 |  | 4,516 |  | 697 |
Reversal |  | (2,000 | ) | (5,000 | ) | (772 | )
Foreign exchange effect |  | — |  | 10 |  | 2 |
Balance at December 31, |  | 10,444 |  | 9,970 |  | 1,539 |
| (iv) |  | The loan bears an interest rate of 5% and the repayment is due in June 2016.
| (v) |  | Loans to investors of an equity investee amounting to RMB5,530 (US$854) bear interest at rate reference to the market rate with 10% discount. The loans are repayable in four years. As of December 31, 2015, RMB2,765 (US$427) of the loans were included in “Other non-current assets” in the consolidated balance sheets.
| (vi) |  | Entrusted loan to an investor of an equity investee amounting to RMB4,000 (US$6 17) bears interest rate reference to the market rate with 10% discount and has been repaid in June 2015.
Schedule of movement of the allowance for doubtful debts |
|  | 2014 |  | 2015 |
|  | RMB |  | RMB |  | US$ |
Balance at January 1, |  | 11,160 |  | 10,444 |  | 1,612 |
Additions charged to general and administrative expenses |  | 1,284 |  | 4,516 |  | 697 |
Reversal |  | (2,000 | ) | (5,000 | ) | (772 | )
Foreign exchange effect |  | — |  | 10 |  | 2 |
Balance at December 31, |  | 10,444 |  | 9,970 |  | 1,539 |
Schedule of other non-current assets |
|  | As of December 31, |
|  | 2014 |  | 2015 |
|  | RMB |  | RMB |  | US$ |
Loans to investors of an equity investee |  | 2,765 |  | 2,765 |  | 427 |
Staff loan receivables |  | 3,052 |  | 1,074 |  | 166 |
Compensation to key employees and other expenses (i) |  | 9,049 |  | 4,417 |  | 682 |
Rental deposits |  | 9,855 |  | 17,166 |  | 2,649 |
Investment prepayments (ii) |  | 30,476 |  | — |  | — |
|  | 55,197 |  | 25,422 |  | 3,924 |
| (i) |  | The balance mainly represented non-current portion of compensation to key employees of Suzhou JDD of RMB 1,385 (US$214) and Youloft HK of RMB 2,763 (US$427), respectively.
| (ii) |  | Balance represents prepayment for certain investments and intangible assets which ha d not been completed as of December 31, 201 4.

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