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Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2019

Significant Accounting Policies

Schedule of assets and liabilities measured at fair value on a recurring basis

As of December 31, 2018

								Balance at
Assets		Level 1		Level 2		Level 3		fair value
		RMB’000		RMB’000		RMB’000		RMB’000
Short‑term investments — Wealth management products		—		145,451		—		145,451

As of December 31, 2019

								Balance at
Assets		Level 1		Level 2		Level 3		fair value
		RMB’000		RMB’000		RMB’000		RMB’000
Short‑term investments — Wealth management products		—		86,362		—		86,362

Schedule of estimated useful lives of property and equipment, net

		Estimated useful life
Electronic equipment and computers		3 to 5 years
Office furniture and equipment		3 years
Leasehold improvement		Lesser of the term of the lease or the estimated
		useful lives of the leasehold improvement

Schedule of revenue disaggregated by the major service lines

		For the year ended December 31,
		2017		2018		2019
		RMB’000		RMB’000		RMB’000
Online advertising services		73,958		173,783		283,426
Enterprise value‑added services
Integrated marketing		10,279		40,017		250,344
Offline events		31,670		53,711		53,861
Consulting		516		6,510		15,264
Revenue for Enterprise value‑added services		42,465		100,238		319,469
Subscription services
Institutional investor subscription services		2,299		14,368		20,039
Enterprise subscription services		—		—		2,077
Individual subscription services		1,785		10,704		30,595
Revenue for Subscription services		4,084		25,072		52,711
Total revenue		120,507		299,093		655,606

X

- Definition

Tabular disclosure of the useful life of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale.

+ References

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- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130545-203045

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Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

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