PREPAYMENTS AND OTHER CURRENT ASSETS (Tables)
 12 Months Ended
Dec. 31, 2017
PREPAYMENTS AND OTHER CURRENT ASSETS [Abstract]  
Schedule of Prepayments and Other Current Assets
Prepayments and other current assets consist of the following:
 
 
 
 
 
As at December 31
 
 
 
Notes
 
2016
 
2017
 
2017
 
 
 
 
 
RMB
 
RMB
 
US$
 
Prepayments to ZR Guofu
 
i)
 
 
53,141
 
 
—
 
 
—
 
Due from suppliers
 
ii)
 
 
11,148
 
 
23,243
 
 
3,572
 
Due from hospitals
 
iii)
 
 
21,274
 
 
1,179
 
 
181
 
Loan receivables
 
iv)
 
 
43,503
 
 
114,456
 
 
17,592
 
Advances to employees
 
v)
 
 
6,354
 
 
4,383
 
 
674
 
Receivables from disposal of medical equipment
 
vi)
 
 
12,668
 
 
90,324
 
 
13,883
 
Deferred expenses
 
 
 
 
1,637
 
 
111
 
 
17
 
Interest receivable
 
 
 
 
9,571
 
 
5,100
 
 
784
 
Dividend receivable
 
 
 
 
766
 
 
766
 
 
118
 
Others
 
 
 
 
6,548
 
 
29,959
 
 
4,603
 
 
 
 
 
 
166,610
 
 
269,521
 
 
41,424
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Reserve for unrecoverable deposits
 
 
 
 
(4,798)
 
 
(4,798)
 
 
(737)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
161,812
 
 
264,723
 
 
40,687
 
 
 
 
ii)
Amounts due from suppliers represent prepayments made for orders and returnable deposits of cancelled orders. The risk of loss arising from non-performance by or bankruptcy of suppliers is assessed prior to the order of the equipment. The Group has provided reserve amounting to RMB4,798 and RMB4,798 (US$737) on amounts due from suppliers as at December 31, 2016 and 2017, respectively.
 
iii)
Amounts due from hospitals represent interest-free advances to hospitals and the compensation to be received from hospitals for early termination. The Group has assessed the impact of such advances on revenue recognition at the outset of the arrangement and has concluded that they do not affect revenue recognition. The risk of loss arising from any failure of hospital customers to fulfill their financial obligations is assessed prior to making the advances and is monitored for recoverability on a regular basis by management.
 
iv)
Loan receivables represented the loans to others parties, including loans to related parties such as the Xi’an JiangyuanAndike Ltd. (“JYADK”), Allcure Information of total amount of RMB13,658 and RMB13,658 (US$1,967) as at December 31, 2016 and 2017, respectively. Besides, the loan to JYADK contributed to interest receivable of RMB370 (US$53) and RMB221 (US$34) as at December 31, 2016 and 2017, respectively (note 24).
 
v)
The advances to employees represent interest-free advance held by the Company’s employees to cover expenses of hospital customers. The risk of loss is assessed prior to making the advances and is monitored on a regular basis by management. Historically, the Group has not experienced any loss of such advances.