v2.4.0.6
Prepayments and Other Current Assets
12 Months Ended
Dec. 31, 2011
Prepayments and Other Current Assets
5. PREPAYMENTS AND OTHER CURRENT ASSETS

Prepayments and other current assets consist of the following:

 

     December 31,  
     2010      2011  
     (RMB)      (RMB)      (US$)  

Prepaid expenses (1)

     9,934,564         10,658,844         1,693,520   

Staff advances (2)

     6,768,392         5,012,447         796,398   

Advances to suppliers

     12,081,460         4,046,085         642,858   

Rental deposits

     1,814,117         1,985,049         315,393   

Prepaid game distribution license fee (3)

     12,914,265         14,392,878         2,286,798   

Tax receivable

     950,286         2,333,537         370,762   

VAT refundable

     22,705,555         24,802,871         3,940,779   

Interest receivable

     18,792,361         6,721,682         1,067,968   

Proceeds receivable on deconsolidation of a subsidiary (4)

     28,625,000         28,625,000         4,548,054   

Advances to shareholder of Huayi Giant Information

     7,500,000         7,500,000         1,191,630   

Others

     10,641,408         5,873,435         933,194   
  

 

 

    

 

 

    

 

 

 

Total

     132,727,408         111,951,828         17,787,354   
  

 

 

    

 

 

    

 

 

 

 

(1) Prepaid expenses mainly relate to prepayments for insurance fee and Internet Data Center (“IDC”) services or space rental and facilities.
(2) Staff advances mainly relate to cash advances given to certain employees for use during business operations and are recognized as sales and marketing expenses when expensed.
(3) In January 2010, and February 2010, respectively, the Group entered into agreements with third parties to license online games. As part of the agreements, the Group is required to make upfront payments for the licenses. As of December 31, 2011, the Group has paid RMB14,392,878 (US$2,286,798) in upfront payments, which is being recorded as a prepaid game distribution license fee.
(4) The Group had a receivable due from the shareholder of Huayi Giant Information amounting to RMB 28,625,000 (US$4,548,054) due to the disposition of Huayi Giant Information in 2010. According to the disposition agreement, the settlement of the remaining consideration is subject to the completion of legal and administrative procedures by Huayi Giant Information, including obtaining of an Internet Content Provider certificate, Internet Publishing License and Internet Operation License.