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SHORT TERM INVESTMENTS (Tables) | 12 Months Ended
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Dec. 31, 2020
SHORT TERM INVESTMENTS |
Schedule of amortized cost, gross unrealized gain in accumulated other comprehensive income, and estimated fair value of investments |
|  | As of December 31, 2019
|  |  |  | Gross unrealized gain |  |
|  |  |  | in accumulated other |  | Estimated
|  | Amortized Cost |  | comprehensive income |  | Fair value
|  | RMB |  | RMB |  | RMB
Short-term investments: |  |  |  |  |  |
Held-to-maturity investments |  |  |  |  |  |
Fixed-rate financial products |  | 31,000 |  | — |  | 31,000
Available-for-sale investments |  |  |  |  |  |
Adjustable-rate financial products |  | 56,000 |  | 1,487 |  | 57,487
|  | As of December 31, 2020
|  |  |  | Gross unrealized gain |  |
|  |  |  | in accumulated other |  | Estimated
|  | Amortized Cost |  | comprehensive income |  | Fair value
|  | RMB |  | RMB |  | RMB
Short-term investments: |  |  |  |  |  |
Held-to-maturity investments |  |  |  |  |  |
Fixed-rate financial products |  | 45,000 |  | — |  | 45,000
Available-for-sale investments |  |  |  |  |  |
Adjustable-rate financial products |  | 117,000 |  | 854 |  | 117,854
Schedule of interest income recognized on held-to-maturity investments |
|  | Years Ended December 31,
|  | 2018 |  | 2019 |  | 2020 |  | 2020
|  | RMB |  | RMB |  | RMB |  | US$
Interest income recognized on held-to-maturity investments |  | 5,836 |  | 1,904 |  | 548 |  | 81

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- Definition Tabular disclosure of investment income, including, but not limited to, interest and dividend income and amortization of discount (premium) derived from debt and equity securities. Excludes realized and unrealized gain (loss) on investments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.9) -URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.2) -URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.7(a),(b)) -URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.8) -URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227 + Details
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