XML 146 R49.htm IDEA: XBRL DOCUMENT v3.20.1

Share-based Compensation (Tables)

12 Months Ended

Dec. 31, 2019

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Share-based compensation recognized in costs and expenses

Share-based compensation recognized in costs and expenses for the years ended December 31, 2017, 2018 and 2019 are as follows (in thousands):

		For the Years Ended December 31,
		2017				2018				2019				2019
		RMB				RMB				RMB				US$
Cost of revenues			5,017				3,750				6,830				981
Sales and marketing expenses			1,877				2,360				1,643				236
General and administrative expenses			10,796				5,072				9,025				1,296
Technology and product development expenses			3,162				2,807				2,723				392
Total			20,852				13,989				20,221				2,905

Summary of share option activities

A summary of the Company’s share option activities for the years ended December 31, 2017, 2018 and 2019 is presented below:

						Weighted				Weighted Average
		Number of				Average				Remaining				Aggregate
		Options				Exercise Price				Contractual Life				Intrinsic Value
						US$				Years				US$ in Million
Outstanding as of January 1, 2017			44,445,135				0.43				7.1				1.8
Granted			7,255,000				0.42
Forfeited and expired			(7,319,500	)			0.50
Exercised			(5,091,696	)			0.37								2.1
Outstanding as of December 31, 2017			39,288,939				0.42				6.7				15.3
Granted			3,719,500				0.56
Forfeited and expired			(3,933,599	)			0.47
Exercised			(4,823,106	)			0.12								2.3
Outstanding as of December 31, 2018			34,251,734				0.47				6.4				—
Granted			15,794,018				0.48
Forfeited and expired			(7,128,379	)			0.49
Exercised			(174,373	)			0.43								0.02
Outstanding as of December 31, 2019			42,743,000				0.47				6.4				—
Exercisable as of December 31, 2019			25,806,736				0.47				4.5				—
Vested and expected to vest as of December 31, 2019			33,809,645				0.47				5.6				—

Share options valuation assumption

The assumptions used in determining the fair value of options granted during the years ended December 31, 2017, 2018 and 2019 are as follows:

		For the Years Ended December 31,
		2017				2018				2019
Expected volatility rate		48.84%-57.06%				56.76%-57.10%				55.92%-77.98%
Expected dividend yield			—				—				—
Expected term (years)		3.13-6.16				2.50-6.16				1.00-6.16
Risk-free interest rate (per annum)		0.90%-1.92%				0.91%-2.09%				2.33%-3.12%

X

- References

No definition available.

+ Details

Name:	us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 14.F)
-URI http://asc.fasb.org/extlink&oid=115993241&loc=d3e301413-122809

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5047-113901

+ Details

Name:	us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(1)
-URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (f)(2)
-URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration