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Accrued Expenses and Other Current Liabilities

12 Months Ended

Dec. 31, 2020

Accrued Expenses and Other Current Liabilities [Abstract]

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

13.     ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consisted of the following:

		As of December 31,
		2019		2020
		RMB		RMB
Penalty payable(i)		13,282		48,021
Refundable deposits from members, current		80,935		54,999
Payable for investments and acquisitions		41,688		32,688
Payable to former shareholders of acquirees		13,782		13,782
Accrued payroll		26,719		19,062
VAT payable		8,022		15,142
Other taxes payable		3,448		3,419
Interests payable		13,651		118
Others		39,826		21,735
Third-party loans(ii)		34,366		53,192
Amounts reimbursable to employees		858		1,839
Total		276,577		263,997

Notes:

(i)      This item represents penalty for early termination of lease and overdue rent.

(ii)     This item represents loans borrowed from third party individuals or companies which need to repay within one year with annual interest rate from 4.85% to 20%.

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- Definition

The entire disclosure for accounts payable, accrued expenses, and other liabilities that are classified as current at the end of the reporting period.

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