Document and Entity Information	12 Months Ended
Document and Entity Information	Dec. 31, 2012
Document and Entity Information [Abstract]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2012
Entity Registrant Name	Concord Medical Services Holdings Ltd
Entity Central Index Key	0001472072
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2012
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding	135,487,408
Entity Current Reporting Status	Yes
Entity Well-known Seasoned Issuer	No

CONSOLIDATED BALANCE SHEETS In Thousands, unless otherwise specified	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY
Current assets:
Cash	$ 12,100	75,382	219,078
Restricted cash, current portion	45,593	284,047	2,512
Held-to-maturity securities			100,466
Time deposits with original maturities exceeding three months			50,372
Accounts receivable (net of allowance of RMB16,057 and RMB3,091 (US$496) as of December 31, 2011 and 2012, respectively)	33,757	210,307	244,189
Inventories	1,394	8,681	1,364
Prepayments and other current assets (net of reserve of RMB10,619 and RMB 10,270 (US$1,648) as of December 31, 2011 and 2012, respectively)	10,830	67,472	60,266
Amounts due from related parties	193	1,200
Net investment in direct financing leases, current portion	14,358	89,451	49,821
Deferred tax assets, current portion	2,663	16,593	5,589
Loan to a noncontrolling shareholder of a subsidiary	16,051	100,000
Total current assets	136,939	853,133	733,657
Non-current assets:
Property, plant and equipment, net	244,446	1,522,920	1,068,703
Goodwill	47,011	292,885
Intangible assets, net	23,517	146,512	129,018
Deposits for non-current assets (net of reserve of RMB23,192 and RMB26,552 (US$4,262) as of December 31, 2011 and 2012, respectively)	26,153	162,938	207,287
Net investment in direct financing leases, non-current portion	27,535	171,545	97,262
Deferred tax assets, non-current portion	2,907	18,110	20,866
Equity method investments	37,012	230,589	540
Other non-current assets	18,420	114,758	86,731
Restricted cash, non-current portion			22,012
Prepaid land lease payments	14,466	90,124	27,370
Indemnification assets, non-current portion	9,904	61,706
Total non-current assets	451,371	2,812,087	1,659,789
Total assets	588,310	3,665,220	2,393,446
Current liabilities:
Short-term bank borrowings	61,489	383,083	15,000
Long-term bank borrowings, current portion	30,734	191,473	77,479
Accounts payable	16,141	100,563	2,170
Accrual for purchase of property, plant and equipment	6,531	40,691	13,294
Obligations under capital leases, current portion	340	2,117	3,582
Accrued expenses and other liabilities	14,773	92,040	59,097
Income tax payable	3,602	22,433	20,936
Deferred revenue, current portion	3,046	18,975	13,115
Amount due to related parties, current portion	949	5,910
Contingent business acquisition consideration			11,999
Deferred tax liabilities-current portion	361	2,248
Total current liabilities	137,966	859,533	216,672
Non-current liabilities:
Long-term bank borrowings, non-current portion	48,298	300,901	108,700
Deferred tax liabilities, non-current portion	5,728	35,683	18,850
Accrued unrecognized tax benefits and surcharges, non-current portion	16,770	104,480	16,293
Amount due to related parties, non-current portion	4,306	26,828
Other long-term liabilities	5,561	34,646	11,128
Total non-current liabilities	74,763	465,777	138,678
Total liabilities	212,729	1,325,310	355,350
Commitments and contingencies
Equity:
Ordinary shares (par value of US$0.0001 per share; authorized shares?500,000,000; issued shares?142,353,532 as of December 31, 2011 and 2012; outstanding shares?141,403,597 and 135,487,408 as of December 31, 2011 and 2012, respectively)	17	105	105
Treasury stock (949,935 and 6,866,124 as of December 31, 2011 and 2012, respectively)	(1)	(5)	(1)
Additional paid-in capital	404,086	2,517,496	2,551,877
Accumulated other comprehensive loss	(2,721)	(16,955)	(17,595)
Accumulated deficit	(75,289)	(469,055)	(599,886)
Total Concord Medical Services Holdings Limited shareholders' equity	326,092	2,031,586	1,934,500
Non-controlling interests	49,489	308,324	103,596
Total equity	375,581	2,339,910	2,038,096
Total liabilities and equity	$ 588,310	3,665,220	2,393,446

CONSOLIDATED BALANCE SHEETS (Parenthetical) In Thousands, except Share data, unless otherwise specified	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY
CONSOLIDATED BALANCE SHEETS [Abstract]
Accounts receivable, allowance	$ 496	3,091	16,057
Prepayments and other current assets, reserve	1,648	10,270	10,619
Deposits for non-current assets, reserve	$ 4,262	26,552	23,192
Ordinary shares, par value per share		0.0001	0.0001
Ordinary shares, shares authorized	500,000,000	500,000,000	500,000,000
Ordinary shares, shares issued	142,353,532	142,353,532	142,353,532
Ordinary shares, shares outstanding	135,487,408	135,487,408	141,403,597
Treasury stock, shares	6,866,124	6,866,124	949,935

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

+ References+ Details

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2010 CNY	Dec. 31, 2012 Network [Member] USD ($)	Dec. 31, 2012 Network [Member] CNY	Dec. 31, 2011 Network [Member] CNY	Dec. 31, 2010 Network [Member] CNY	Dec. 31, 2012 Hospital - medicine income/cost [Member] USD ($)	Dec. 31, 2012 Hospital - medicine income/cost [Member] CNY	Dec. 31, 2011 Hospital - medicine income/cost [Member] CNY	Dec. 31, 2010 Hospital - medicine income/cost [Member] CNY	Dec. 31, 2012 Hospital - medical service income/cost [Member] USD ($)	Dec. 31, 2012 Hospital - medical service income/cost [Member] CNY	Dec. 31, 2011 Hospital - medical service income/cost [Member] CNY	Dec. 31, 2010 Hospital - medical service income/cost [Member] CNY
Revenues, net of business tax, value-added tax and related surcharges :
Total net revenues	$ 106,314	662,349	450,125	389,524	$ 74,644	465,040	450,125	389,524	$ 14,416	89,813			$ 17,245	107,496
Cost of revenues:
Total cost of revenues	(54,125)	(337,204)	(159,416)	(122,700)	(27,272)	(169,905)	(159,416)	(122,700)	(12,293)	(76,590)			(14,560)	(90,709)
Gross profit	52,189	325,145	290,709	266,824
Operating expenses:
Selling expenses	(8,653)	(53,911)	(37,453)	(17,150)
General and administrative expenses	(11,517)	(71,754)	(80,628)	(66,789)
Asset impairment	(539)	(3,360)	(333,934)	(3,219)
Other operating income	1,675	10,433
Total operating expenses	(19,034)	(118,592)	(452,015)	(87,158)
Operating income (loss)	33,155	206,553	(161,306)	179,666
Interest expense	(2,609)	(16,255)	(6,454)	(7,448)
Foreign exchange losses, net	(16)	(101)	(10,975)	(5,436)
Gain (loss) from disposal of property, plant and equipment	(172)	(1,072)		543
Interest income	946	5,895	13,357	7,865
Share of net profit of equity investees	287	1,790
Other (expense) income, net	(23)	(144)	346	(399)
Income (loss) before income taxes	31,568	196,666	(165,032)	174,791
Income tax expenses	(9,982)	(62,186)	(46,320)	(43,873)
Net income (loss)	21,586	134,480	(211,352)	130,918
Net income attributable to non-controlling interests	586	3,649	3,651	1,518
Net income (loss) attributable to Concord Medical Services Holdings Limited?s shareholders	21,000	130,831	(215,003)	129,400
Earnings (loss) per share
Basic/Diluted	$ 0.15	0.95	(1.51)	0.89
Weighted average number of ordinary shares outstanding:
Basic/Diluted	138,211,177	138,211,177	142,251,454	146,040,594
Other comprehensive (loss) income, net of tax of nil
Foreign currency translation adjustments	102	640	(2,760)	(10,848)
Total other comprehensive (loss) income	102	640	(2,760)	(10,848)
Comprehensive income (loss)	21,688	135,120	(214,112)	120,070
Comprehensive income attributable to noncontrolling interests	586	3,649	3,651	1,518
Comprehensive (loss) income attributable to Concord Medical Services Holdings Limited?s shareholders	$ 21,102	131,471	(217,763)	118,552

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2010 CNY
CONSOLIDATED STATEMENTS COMPREHENSIVE INCOME [Abstract]
Revenues from related parties	$ 102	637
Cost of revenues from related parties	$ 843	5,249

- Definition

Direct costs arising from transactions with related parties who are not affiliates or joint Ventures. These costs are categorized as cost of goods sold.

+ References+ Details

- Definition

Amount of revenue, fees and commissions earned from transactions between (a) a parent company and its subsidiaries; (b) subsidiaries of a common parent; (c) an entity and trusts for the benefit of employees, for example, but not limited to, pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management; (d) an entity and its principal, owners, management, or members of their immediate families; and (e) affiliates.

+ References+ Details

CONSOLIDATED STATEMENTS OF CASH FLOWS In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2010 CNY
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ 21,586	134,480	(211,352)	130,918
Adjustments to reconcile net income (loss) to net cash generated from operating activities:
Share-based compensation	1,458	9,084	9,234	9,571
Depreciation of property, plant and equipment	19,248	119,919	94,837	82,889
Amortization of intangible assets	4,600	28,658	25,058	26,488
Amortization of prepaid land lease payments	263	1,637	743	310
Other noncash income	(430)	(2,681)
Share of net profit of equity investees	(287)	(1,790)
(Gain) loss on disposal of property, plant and equipment	172	1,072		(543)
Change in fair value of acquired executory contracts	(66)	(412)
Deferred tax benefits	300	1,869	(11,684)	(3,634)
Allowance for doubtful accounts, net	(2,081)	(12,966)	14,626	(569)
Asset impairment	539	3,360	333,934	3,219
Change in fair value of contingent business acquisition consideration			232	536
Changes in operating assets and liabilities net of effects of acquisition:
Notes receivable			900	(900)
Accounts receivable	1,584	9,870	(94,723)	(57,492)
Prepayments and other current assets	(2,026)	(12,622)	8,019	33,742
Inventories	(58)	(362)
Amounts due from related parties	(104)	(650)
Amounts due to related parties	820	5,109
Deposits for non-current assets	464	2,889	(35,209)	(40,680)
Deposits for the purchase of land use rights	(4,085)	(25,451)
Accounts payable	(1,118)	(6,966)	(8,162)	573
Accrued expenses and other liabilities	(317)	(1,975)	4,689	881
Deferred revenue	(456)	(2,842)	(649)	5,012
Lease deposits			6,600	4,110
Income tax payable	258	1,610	(4,465)	10,759
Prepaid land lease payments				(14,780)
Unrecognized tax benefits	1,392	8,675	4,474	562
Net cash generated from operating activities	41,656	259,515	137,102	190,972
CASH FLOWS FROM INVESTING ACTIVITIES
(Purchase) maturity of held to maturity securities	16,126	100,466	(100,466)
(Placement) maturity of time deposits	8,085	50,372	(50,372)
Receipts under arrangements with CAH				15,007
Payments under arrangements with CAH			(3,000)	(12,000)
Investments in equity method investees	(36,708)	(223,403)	(540)
Acquisitions, net of cash acquired (note 4)	(35,856)	(223,384)	(20,305)	(45,000)
Acquisition of property, plant and equipment	(10,578)	(65,904)	(18,319)	(111,124)
Deposits for the purchase of property, plant and equipment	(35,125)	(218,833)	(239,247)	(293,905)
Proceeds from disposal of property, plant and equipment	756	4,707		3,408
Net investment in direct financing leases	(18,527)	(115,425)	(74,108)	(100,841)
Proceeds from principal portion of direct financing leases	6,007	37,426	11,490	14,987
Net cash used in investing activities	(105,823)	(659,290)	(494,867)	(529,468)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from short-term bank borrowings	41,425	258,083	45,000	214,500
Proceeds from long-term bank borrowings	83,265	518,749	142,500	55,710
Repayment of obligations under capital leases	(538)	(3,354)	(3,036)	(2,749)
Repayment of long-term bank borrowings	(18,066)	(112,554)	(62,316)	(88,117)
Repayment of short-term bank borrowings	(321)	(2,000)	(113,000)	(143,000)
(Increase) decrease in restricted cash	(41,656)	(259,523)	91,498	(112,951)
Dividends paid to ordinary shareholders			(55,151)
Decrease in amounts due to related parties				(1,546)
Repurchase of ordinary shares	(6,977)	(43,469)	(6,911)	(76,780)
Contributions from non-controlling interests			3,201
Loan to a noncontrolling shareholder of a subsidiary	(16,051)	(100,000)
Net cash (used in) generated from financing activities	41,081	255,932	41,785	(154,933)
Exchange rate effect on cash	22	147	(725)	(8,027)
Net decrease in cash	(23,064)	(143,696)	(316,705)	(501,456)
Cash at beginning of year	35,164	219,078	535,783	1,037,239
Cash at end of year	12,100	75,382	219,078	535,783
Supplemental schedule of cash flows information:
Income tax paid	(8,102)	(50,474)	(58,024)	(36,187)
Interest paid	(2,609)	(16,255)	(6,454)	(3,338)
Supplemental schedule of non-cash activities:
Acquisition of property, plant and equipment and other intangible assets through utilization of deposits	35,520	221,291	236,487	181,273
Acquisition of property, plant and equipment included in accrual for purchase of property, plant and equipment			2,890
Acqusition of net investment in financing lease through ulilization of deposits	8,488	52,881
Consideration of acqusition of chagn'an due to effective settlement of preexisting balance as the result of the business combination (note 4)	$ 20,637	128,573

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY In Thousands, except Share data	Total USD ($)	Total CNY	GZ Proton [Member] CNY	JWYK [Member] CNY	CAH [Member] CNY	CCICC [Member] CNY	Ordinary Shares [Member] USD ($)	Ordinary Shares [Member] CNY	Treasury Stock [Member] USD ($)	Treasury Stock [Member] CNY	Additional Paid-in Capital [Member] USD ($)	Additional Paid-in Capital [Member] CNY	Accumulated Other Comprehensive Loss [Member] USD ($)	Accumulated Other Comprehensive Loss [Member] CNY	Accumulated Deficit [Member] USD ($)	Accumulated Deficit [Member] CNY	Noncontrolling Interests [Member] USD ($)	Noncontrolling Interests [Member] CNY	Noncontrolling Interests [Member] GZ Proton [Member] CNY	Noncontrolling Interests [Member] JWYK [Member] CNY	Noncontrolling Interests [Member] CAH [Member] CNY	Noncontrolling Interests [Member] CCICC [Member] CNY
Balance at Dec. 31, 2009								108				2,671,910		(3,987)		(514,283)
Balance, shares at Dec. 31, 2009								147,455,500
Net income (loss)		130,918														129,400		1,518
Other comprehensive income (loss)		(10,848)												(10,848)
Share-based compensation		9,571										9,571
Share repurchase		(76,780)						(3)				(76,777)
Share repurchase, shares								(5,101,968)
Acquisition of entity						95,226																95,226
Balance at Dec. 31, 2010		2,301,835						105				2,604,704		(14,835)		(384,883)		96,744
Balance, shares at Dec. 31, 2010								142,353,532
Net income (loss)		(211,352)														(215,003)		3,651
Other comprehensive income (loss)		(2,760)												(2,760)
Share-based compensation		9,234										9,234
Share repurchase		(6,911)								(1)		(6,910)
Share repurchase, shares								(945,935)
Dividends		(55,151)										(55,151)
Contributions by noncontrolling interests			3,201																3,201
Balance at Dec. 31, 2011		2,038,096						105		(1)		2,551,877		(17,595)		(599,886)		103,596
Balance, shares at Dec. 31, 2011								141,403,597
Net income (loss)	21,586	134,480														130,831		3,649
Other comprehensive income (loss)	102	640												640
Share-based compensation		9,084										9,084
Share repurchase		(43,469)								(4)		(43,465)
Share repurchase, shares								(5,916,189)
Contributions by noncontrolling interests				4,900																4,900
Acquisition of entity					196,179																196,179
Balance at Dec. 31, 2012	$ 375,581	2,339,910					$ 17	105	$ (1)	(5)	$ 404,086	2,517,496	$ (2,721)	(16,955)	$ (75,289)	(469,055)	$ 49,489	308,324
Balance, shares at Dec. 31, 2012							142,353,532

ORGANIZATION AND BASIS OF PRESENTATION

12 Months Ended

Dec. 31, 2012

ORGANIZATION AND BASIS OF PRESENTATION [Abstract]

ORGANIZATION AND BASIS OF PRESENTATION

ORGANIZATION AND BASIS OF PRESENTATION

The accompanying consolidated financial statements include the financial statements of Concord Medical Services Holdings Limited (the "Company") and its subsidiaries, including Ascendium Group Limited ("Ascendium"), China Medical Services (Holdings) Limited ("CMS Holdings"), Our Medical Services Limited ("OMS"), China Medstar Pte. Limited ("China Medstar"), Cyber Medical Networks Limited ("Cyber"), King Cheers Holdings Limited ("King Cheers"), Medstar Overseas Limited ("Medstar Overseas"), US Proton Therapy Holdings Limited ("Proton BVI"), US Proton Therapy Holdings Limited ("US Proton"), CMS Hospital Management Co., Ltd. ("CHM"), Shenzhen Aohua Medical Technology and Services Co., Ltd ("AMT" formerly known as Shenzhen Aohua Medical Leasing & Services Limited ), Medstar (Shanghai) Leasing Co., Ltd. ("MSC"), Beijing Yundu Internet Technology Co., Ltd. ("Yundu", formerly known as Beijing Xing HengFeng Medical Technology Co., Ltd.), Tianjin Kangmeng Radiology Equipment Management Co., Ltd. ("TKM"), Shenzhen Lingdun Medical Investment & Management Co., Ltd. ("XLD"), Xi'An Wanjiehuaxiang Medical Technology Development Co., Ltd. ("CCICC"), Guangzhou Huanan Taihe Medical Technology Co. Ltd. ("GZ Proton"), Chang'an Hospital Co., Ltd ("CAH"), Beijing Jinweiyikang Technology Co., Ltd. ("JWYK") and Guangzhou Jinkangshenyou Investment Co., Ltd. ("JKSY"). The Company and its subsidiaries are collectively referred to as the "Group".

The Group is principally engaged in the leasing of radiotherapy and diagnostic imaging equipment, the provision of management services to hospitals and since June 2012, hospital operation following the acquisition of CAH (note 4) in the People's Republic of China ("PRC"). The Group develops and operates its business through its subsidiaries. Details of the Company's subsidiaries as of December 31, 2012 are as follows:


Company	Date of establishment	Place of establishment	Percentage of ownership by the Company			Principal activities

Ascendium	September 10, 2007	British Virgin Islands ("BVI")		100	%	Investment holding
OMS	August 22, 1996	BVI		100	%	Investment holding
Medstar Overseas Limited	September 22, 2011	BVI		100	%	Investment holding
Proton BVI	May 16, 2011	BVI		100	%	Investment holding
US Proton	June 29, 2011	U.S.A		100	%	Investment holding
China Medstar	August 8, 2003	Singapore		100	%	Investment holding
Cyber	May 26, 2006	Hong Kong		100	%	Investment holding
CMS Holdings	July 18, 2008	Hong Kong		100	%	Investment holding
King Cheers	May 18, 2001	Hong Kong		100	%	Investment holding
AMT	February 21, 2008	PRC		100	%	Leasing of medical equipment and provision of management services
MSC	March 21, 2003	PRC		100	%	Leasing of medical equipment and provision of management services
CHM	July 23, 2008	PRC		100	%	Provision of management services
Yundu	July 26, 2007	PRC		100	%	Provision of management services
TKM	April 22, 2010	PRC		100	%	Leasing of medical equipment and provision of management services
CCICC	July 06, 2010	PRC		52	%	Medical care co-operation with hospital
XLD	August 25, 2010	PRC		100	%	Leasing of medical equipment
GZ Proton	June 29, 2011	PRC		90	%	Medical technology research and development, and provision of management and consultant services.
JKSY	August 12, 2010	PRC		100	%	Leasing of medical equipment
JWYK	April 26, 2012	PRC		51	%	Medical Information and technology Services
CAH	December 31, 2002	PRC		52	%	Hospital medical diagnosis service

Ascendium is a limited liability company that was incorporated in the BVI on September 10, 2007. The Reorganization agreement provided that Ascendium (a shell company owned by a nominee shareholder prior to the Reorganization), upon completion of the Reorganization, be owned by a group of individuals ("Ascendium's shareholders"), who as a group are substantively different than the shareholders of the IIHC (IIHC directly owned 100% of OMS prior to October 30, 2007). In accordance with the Reorganization agreement, Ascendium's shareholders acquired 100% ownership in OMS in exchange for issuing Ascendium shares to a portion of the IIHC shareholders. The agreement also provided for the settlement of certain unspecified obligations amongst the IIHC shareholders and IIHC. The majority of Ascendium's shareholdings was acquired by a number of indirect shareholders of OMS, however because there was no controlling shareholder and the differences in shareholders is substantive, Ascendium accounted for the acquisition of 100% of OMS. The aggregate purchase price for the acquisition on October 30, 2007 was determined to be RMB393,435, which represents the fair value of the Ascendium shares issued as consideration.

The Company was incorporated under the law of the Cayman Islands on November 27, 2007. On March 7, 2008, all the then existing shareholders of Ascendium exchanged their respective shares of Ascendium for shares of the Company at a ratio of 10 shares in the Company in return for each share in Ascendium. As a result, Ascendium became the wholly-owned subsidiary of the Company.

On July 31, 2008, the Group acquired 100% of the equity interest in China Medstar. On October 28, 2008, the Group consummated 100% of the equity interest in Yundu. The acquisitions were accounted for using the purchase method of accounting pursuant to ASC 805, Business Combinations, ("ASC 805"). The acquired assets and liabilities of China Medstar and Yundu were recorded at estimated fair values on their respective acquisition dates.

Shenzhen Aohua Medical Services ("AMS") was incorporated by OMS on July 23, 1997 and OMS contributed RMB4,800 representing 90% equity interest in AMS. Since the incorporation of AMS, 10% of its equity interest was held by two third party nominees who acted as the custodians of such equity interest. The two nominees did not maintain their required capital contributions at any time subsequent to the incorporation of AMS. In December 2007, the Group entered into an agreement with the two nominees to obtain title of their 10% equity interest. The two nominees agreed to complete all legal procedures required to effect legal transfer of the shares to OMS on June 10, 2009 upon approval by the Shenzhen Industrial and Commercial Administration Bureau in return for a fee of RMB4,200.

Due to the two nominees' failure to complete their capital injection obligations as required by PRC Company Law, it is in the Company's view that the two nominees never possessed any ordinary shareholding rights, including dividend or voting rights. Consequently, OMS effectively controlled 100% of the equity of AMS prior to the legal reacquisition of shares subsequent to December 31, 2009. As such, the Group's consolidated financial statements do not present a minority interest for the financial statement periods presented.

On December 15, 2009, the Company acquired 100% equity interest of King Cheers at a consideration of HK$2. King Cheers was incorporated in Hong Kong on May 18, 2001 under the Hong Kong Companies Ordinance. It is an investment holding company and has no business operation of its own.

On December 16, 2009, the Company completed its initial public offering of 12,000,000 American Depositary Shares ("ADSs") at US$ 11.0 per ADS. Each ADS comprises three ordinary shares of the Company. The net proceeds to the Company from the offering amounted to approximately RMB813,938 (US$119,211), net of underwriter commission and issuance costs paid and payable.

On April 22, 2010, the Group acquired 100% of the equity interest in TKM. The acquisition was accounted for using the purchase method of accounting pursuant to ASC 805, Business Combinations. The acquired assets and liabilities of TKM were recorded at estimated fair values on their respective acquisition dates.

On July 6, 2010, the Group acquired 52% of the equity interest in CCICC from CAH, in accordance with the framework agreement entered into in 2008. The transaction was accounted for as an acquisition of assets pursuant to ASC 805, as the assets acquired did not constitute a business.

XLD was set up as a 100% owned subsidiary by AMT and CHM, with ownership of 90% and 10%, respectively, on August 25, 2010, for purpose of expanding the Group's medical equipment leasing business.

Medstar Overseas was incorporated in the BVI on September 22, 2011. Proton BVI was incorporated in the BVI on May 16, 2011. US Proton was incorporated in the State of Delaware, U.S.A. on June 29, 2011. These companies are investment holding companies and have no business operation of their own.

GZ Proton was incorporated by the Group and a third party on June 29, 2011, for purposes of expanding the Group's business area of medical technology research and development, and provision of management and consultant services. The Group holds 90% equity interest in GZ Proton.

On March 9, 2012, the Group acquired 100% of the equity interest in JKSY for a consideration of RMB3,500(US$562). The transaction was accounted for as an acquisition of assets as the assets acquired did not constitute a business.

On April 26, 2012, the Group and a third party set up JWYK, for purposes of expanding the Group's business area of medical information and technology services. The Group holds 51% of the equity interest in JWYK which had no substantial operations yet as of December 31, 2012.

On May 29, 2012, AMT and AMS were merged and AMT was the surviving entity.

On June 21, 2012, the Group acquired 52% of the equity interest in CAH. The acquisition was accounted for using the purchase method of accounting pursuant to ASC 805.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

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+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2012

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

The accompanying consolidated financial statements have been prepared in accordance with United States generally accepted accounting principles ("U.S. GAAP").

As of December 31, 2012, the Company had a net current liability amounting to RMB6,400 (US$ 1,027). This net current liability was mainly caused by the acquisition of CAH, investment in an equity investee and acquisition of property, plant and equipment. When preparing the consolidated financial statements as of December 31, 2012 and for the year then ended, the Company's management concluded that a going concern basis of preparation was appropriate after analyzing the forecasted cash flows for the twelve months from December 31, 2012 which indicates that the Company will have sufficient liquidity during the next twelve months from cash flows generated by operations. The analysis indicates that the Company will have the financial resources to settle borrowings and payables that will be due in the next twelve months.

Use of estimates

The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosures of contingent assets and liabilities at the balance sheet dates and the reported amounts of revenues and expenses during the reporting periods. Significant estimates and assumptions reflected in the Company's financial statements include, but are not limited to, purchase price allocation, contingent business acquisition consideration, revenue recognition, allowance for doubtful accounts, asset impairment, useful lives of property, plant and equipment and intangible assets, realization of deferred tax assets, share-based compensation expense, unrecognized tax benefits, accrued liabilities, recoverability of indemnification asset and the valuation of the Company's acquired tangible and intangible assets and liabilities. Actual results could materially differ from those estimates.

Principles of consolidation

The consolidated financial statements of the Group include the financial statements of the Company and its subsidiaries. All transactions and balances between the Company and its subsidiaries have been eliminated upon consolidation.

Foreign currency translation and transactions

The Company's PRC subsidiaries determine their functional currencies to be the Chinese Renminbi ("RMB") based on the criteria of ASC 830, Foreign Currency Matters. The Company uses the RMB as its reporting currency. The Company uses the monthly average exchange rate for the year and the exchange rate at the balance sheet date to translate the operating results and financial position, respectively. Translation differences are recorded in accumulated other comprehensive loss, a component of shareholders' equity. The functional currency of the Company and its subsidiaries, Ascendium, CMS Holdings, OMS, Cyber, China Medstar, King Cheers, Medstar Overseas, Proton BVI and US Proton is the United States dollar ("US$").

Transactions denominated in foreign currencies are remeasured into the functional currency at the exchange rates prevailing on the transaction dates. Foreign currency denominated financial assets and liabilities are remeasured at the exchange rates prevailing at the balance sheet date. Exchange gains and losses are included in the consolidated statements of operations.

Accumulated other comprehensive loss represents the cumulative foreign currency translation adjustments at each balance sheet date.

Convenience translation

Amounts in U.S. dollars are presented for the convenience of the reader and are translated at the noon buying rate of RMB6.2301 to US$1.00 on December 31, 2012 as published on the website of the Federal Reserve Board. No representation is made that the RMB amounts could have been, or could be, converted into US$ at such rate.

Business combination

The Company accounts for business combinations using the purchase method of accounting in accordance with ASC 805. ASC 805 requires the Company to recognize separately from goodwill the assets acquired, the liabilities assumed and the noncontrolling interest at their acquisition date fair values. Goodwill as of the acquisition date is measured as the excess of consideration transferred and the net of the acquisition date fair values of the assets acquired and the liabilities assumed. In cases where the Company acquires less than 100% ownership interest, the Company will derive the fair value of the acquired business as a whole, which will typically include a control premium and subtract the consideration transferred by the Company for the controlling interest to identify the fair value of the noncontrolling interest. In addition, the share purchase agreements entered into may contain contingent consideration provisions obligating the Group to pay additional purchase consideration, upon the acquired business's achievement of certain agreed upon operating performance based milestones. Under ASC 805, these contingent consideration arrangements are required to be recognized and measured at fair value at the acquisition date as either a liability or as an equity instrument, with liability instruments being required to be remeasured at each reporting period through the results of the Company's comprehensive income until such time as to when the contingency is resolved.

The Company derives estimates of the fair value of assets acquired and liabilities assumed using reasonable assumptions based on historical experiences and on the information obtained from management of the acquired companies. Critical estimates in valuing certain of the intangible assets and pre-existing agreements included but were not limited to the following: deriving estimates of future expected cash flows from the acquired business, the determination of an appropriate discount rate deriving assumptions regarding the period of time that the related benefits would continue and the initial measurement and recognition of any contingent consideration arrangements and the evaluation of whether contingent consideration arrangement is in substance compensation for future services. Unanticipated events may occur which may affect the accuracy or validity of such assumptions or estimates.

Cash

Cash includes cash deposits with original maturities of less than three months, which are unrestricted as to withdrawal and use.

Restricted cash

Short-term and long-term restricted cash represents collateral required to be maintained pursuant to contractual financing arrangements the Group has entered into with certain financial institutions (note 5).

Equity method investments

Investments in less-than-majority-owned investees over which the Group has significant influence are accounted for under the equity method of accounting in accordance with ASC 323, Investments-Equity Method and Joint Venture ("ASC 323"), which requires equity investments be carried at original cost adjusted for the proportionate share of the investees' income, losses and distributions. A limited partnership interest in a limited partnership is also accounted for using the equity method of accounting as described in ASC 323, unless the limited partner's interest is so minor that the Company may have virtually no influence over partnership operating and financial policies. The Group assesses the carrying value of equity investments when an indicator of a loss in value is present and records a loss in value of the investment when the assessment indicates that another-than-temporary decline in the investment exists.

Held-to-maturity securities

The Group accounts for its investments in accordance with ASC 320, Investments-Debt and Equity Securities ("ASC 320"). According to ASC 320, the investments in debt securities are accounted for as either "held-to-maturity", "trading" or "available-for-sale".

Debt securities that the Company has positive intent and ability to hold to maturity are classified as held-to-maturity securities and are stated at amortized cost. For individual securities classified as held-to-maturity securities, the Group evaluates whether a decline in fair value below the amortized cost basis is other than temporary in accordance to ASC 320. If the decline in fair value is judged to be other than temporary, the cost basis of the individual security would be written down to its fair value as a charge to the consolidated statements of operations. No impairment loss was recognized on the held-to-maturity securities for any of years presented.

Time deposits with original maturities exceeding three months

Time deposits consist of deposits placed with financial institutions with original maturity terms of greater than three months, but less than one year.

Accounts receivable and allowance for doubtful accounts

The Group considers many factors in assessing the collectability of its receivables due from its customers, such as, the age of the amounts due, the customer's payment history and credit-worthiness. An allowance for doubtful accounts is recorded in the period in which uncollectability is determined to be probable. Accounts receivable balances are written off after all collection efforts have been exhausted.

Inventories

Inventories, consisting of medicine, medical supplies and low-value consumables, are accounted for using the first-in first-out method, and are valued at the lower of cost or market.

Lease obligations

In accordance with ASC 840, Leases ("ASC 840"), leases for a lessee are classified at the inception date as either a capital lease or an operating lease. The Company assesses a lease to be a capital lease if any of the following conditions exist: a) ownership is transferred to the lessee by the end of the lease term, b) there is a bargain purchase option, c) the lease term is at least 75% of the property's estimated remaining economic life or d) the present value of the minimum lease payments at the beginning of the lease term is 90% or more of the fair value of the leased property to the lessor at the inception date. A capital lease is accounted for as if there was an acquisition of an asset and an incurrence of an obligation at the inception of the lease. The capital lease obligation reflects the present value of future rental payments, discounted at the appropriate interest rates. The cost of the asset is amortized over the lease term. However, if ownership is transferred at the end of the lease term, the cost of the asset is amortized as set out under the property, plant and equipment, net section of this note.

Operating lease expenses are recognized on a straight-line basis over the applicable lease term.

Net investment in direct financing leases

Net investment in direct financing leases represents leases of medical equipment arising from sale and leaseback transactions. For leases where the Group is the lessor, a transaction is accounted for as a direct financing lease if the transaction satisfies one of the four capital lease conditions as discussed under the leases obligations section of this note, the collectability of the minimum lease payments is reasonably predictable, and there are no important uncertainties surrounding the amount of unreimbursable costs yet to be incurred by the Group under the lease.

The net investment in the direct financing leases consists of the minimum lease payments, net of executory costs and profits thereon, unguaranteed residual value, accruing to the benefit of the Group and initial direct costs less unearned income. Over the period of a lease, each lease payment received is allocated between the repayment of the net investment in the lease and financing lease income based on the effective interest method so as to produce a constant rate of return on the balance of the net investment in the lease. The leased property is collateralized against the lease payments and is transferred to the lessee upon the maturity of the lease. There are no executory costs and profits thereon and unguaranteed residual value with respect to such leased equipment for the periods presented.

Property, plant and equipment, net

Property, plant and equipment are stated at cost and are depreciated using the straight-line method over the estimated useful lives of the assets, as follows:


Category	Estimated useful life		Estimated residual value
Buildings		38 years		-
Medical equipment*		6-20 years		-
Electronic and office equipment		5 years		5-10	%
Motor vehicles		5 years		5-10	%
Leasehold improvement and building improvement		shorter of lease term or 5 years		-

*	The cost of the asset is amortized over the useful life. However, if ownership is transferred at the end of the lease term, the cost of the asset is amortized over the shorter of customer contract or the useful life of the asset which ranges from 6-20 years.

Repair and maintenance costs are charged to expense as incurred, whereas the cost of renewals and betterments that extends the useful lives of property, plant and equipment is capitalized as additions to the related assets. Retirements, sales and disposals of assets are recorded by removing the cost and accumulated depreciation from the asset and accumulated depreciation accounts with any resulting gain or loss reflected in the consolidated statements of operations.

Costs incurred in constructing new facilities, including progress payment, interest and other costs relating to the construction are capitalized and transferred to fixed assets upon completion. Total interest costs incurred and capitalized during the years ended December 31, 2010, 2011 and 2012 amounted to RMB2,517, RMB724 and RMB5,599 (US$899), respectively.

Goodwill

Goodwill represents the excess of the purchase price over the estimated fair value of net tangible and identifiable intangible assets acquired. The Company's goodwill and acquisition related intangible assets outstanding at December 31, 2011 and 2012 were related to the Company's acquisition of China Medstar, Yundu, CAH and other businesses (see notes 1 and 4). In accordance with ASC 350, Intangibles, Goodwill ("ASC 350"), goodwill amounts are not amortized, but rather are tested for impairment at least annually or more frequently if there are indicators of impairment present.

The goodwill testing utilizes a two-step impairment analysis, whereby the Group compares the carrying value of each identified reporting unit to its fair value. If the carrying value of the reporting unit is greater than its fair value, the second step is performed, where the implied fair value of goodwill is compared to its carrying value. The Group recognizes an impairment charge for the amount by which the carrying amount of goodwill exceeds its implied fair value. The Company adopted ASU No. 2011-08, Intangibles-Goodwill and Other ("ASU No. 2011-08"), in 2012, pursuant to which the Company can elect to perform a qualitative assessment to determine whether the two-step impairment testing on goodwill is necessary.

The Company performed a qualitative assessment for the hospital reporting unit as of December 31, 2012. Based on the requirements of ASU No. 2011-08, the Company evaluated, among others, the performance of CAH since acquisition in June 2012, which was in line with management's expectations. Hence the Company concluded that it was not more-likely-than-not the fair value was less than the carrying amount of the reporting unit, and further impairment testing on goodwill was unnecessary.

Intangible assets, net

Intangible assets relate to customer relationships, operating leases, medical insurance coverage and radiotherapy permits that are not considered to have an indefinite useful life. These intangible assets are amortized on a straight line basis over the economic life. The customer relationship assets relate to the ability to sell existing and future services to existing customers and have been estimated using the income method. Operating leases relate to favorable operating lease terms based on market conditions that existed on the date of acquisition and are amortized over the term of the leases. The medical insurance coverage as an approved healthcare provider is issued by the medical insurance authority, based on which the hospital can join in the medical insurance network and can be reimbursed by the medical insurance authority for medical services provided to the patients who have been covered by medical insurance included in social insurance or other contribution, which is amortized over the remaining business license period. Radiotherapy permits is a legal license issued by government for deploying and operating radiotherapy equipment in a hospital, the economic live of this license is assessed to be the estimated remaining useful lives of the radiotherapy equipment.

Prepaid land lease payments

Prepaid land lease payments represent amounts paid for the right to use land in the PRC and are recorded at purchase cost less accumulated amortization. Amortization is provided on a straight line basis over the terms of the land use rights agreement, which is 36-38 years.

Impairment of long-lived assets and acquired intangibles

The Group evaluates its long-lived assets or asset group including acquired intangibles with finite lives for impairment whenever events or changes in circumstances (such as a significant adverse change to market conditions that will impact the future use of the assets) indicate that the carrying amount of a group of long-lived assets may not be fully recoverable. When these events occur, the Group evaluates the impairment by comparing the carrying amount of the assets to future undiscounted cash flows expected to result from the use of the assets and their eventual disposition. If the sum of the expected undiscounted cash flows is less than the carrying amount of the assets, the Group recognizes an impairment loss based on the excess of the carrying amount of the asset group over its fair value, generally based upon discounted cash flows or quoted market prices.

Treasury stock

The Company has share repurchase programs where the shares are acquired and subsequently cancelled. Cost of the Company's shares acquired is treated as a deduction from shareholders' equity. Upon cancellation, any excess purchase price over par value is charged directly to additional paid-in capital.

Fair value of financial instruments

The carrying amounts of the Group's financial instruments, including cash, time deposits with original maturities exceeding three months, held-to-maturity securities, restricted cash, accounts receivable, loan to the noncontrolling shareholder of a subsidiary, balances with related parties, accounts payable, and other liabilities approximate fair value because of their short maturities. The carrying amounts of the Group's short-term and long-term bank borrowings bear interest at floating rates and therefore approximate the fair value of these obligations as at December 31, 2011 and 2012.

Deferred revenue

Deferred revenue arises from upfront cash payment where the related services have not been rendered and the revenue recognition criteria have yet been fulfilled.

Revenue recognition

Revenue mainly consists of network and hospital revenue. The majority of the Group's network revenues are derived directly from hospitals that enter into medical equipment lease and management service arrangements with the Group. A lease and management service arrangement will typically include the purchase and installation of diagnostic imaging and/or radiation oncology system ("medical equipment") at the hospital, and the full-time deployment of a qualified system technician who is responsible for certain management services related to the radiotherapy or diagnostic services being performed by the hospital centers' doctors to their patients. To a lesser extent, revenues are generated from stand-alone management service arrangements where a hospital has previously acquired the equipment from the Company or through another vendor or sale of medical equipment.

Revenues arising from sales of medical equipment and render of services are recognized when there is persuasive evidence of an arrangement, the fee is fixed or determinable, collectability is reasonably assured and the delivery of the medical equipment or services has occurred. When the fees associated with an arrangement containing extended payment terms are not considered to be fixed or determinable at the outset of arrangement, revenue is recognized as payments become due, and all of the other criteria above have been met.

The Group is subject to approximately 5% business tax and related surcharges on the revenue earned from provision of leasing and management services except for that disclosed in note 24. The Group has recognized revenues net of these business taxes and other surcharges. Such business tax and related surcharges for the years ended December 31, 2010, 2011 and 2012 are approximately RMB17,511, RMB23,196 and RMB22,455 (US$3,604), respectively. In the event that revenue recognition is deferred to a later period, the related business tax and other surcharges and fees are also deferred and will be recognized only upon recognition of the deferred revenue.

(1) Lease and management services

The Group enters into both leases and management service arrangements with independent hospitals consisting of terms that range from 6 to 20 years. Pursuant to these arrangements, the Group receives a percentage of the net profit ("profit share" as defined in the arrangement) of the hospital unit that delivers the diagnostic imaging and/or radiation oncology services determined in accordance with the terms of the arrangement.

Pursuant to ASC 840, the Group determined that the lease and management service arrangements contain a lease of medical equipment. The hospital has the ability and right to operate the medical equipment while obtaining more than a minor amount of the output. The arrangement also contains a non-lease deliverable being the management service element. The arrangement consideration should be allocated between the lease element and the non-lease deliverables on a relative fair value basis, however because all of the consideration is earned through the contingent rent feature discussed below, there is no impact of such allocation.

ASC 840 is applied to the lease elements of the arrangement and U.S. Securities and Exchange Commission ("SEC") Staff Accounting Bulletin No. 104 (the "SAB 104") is applied to other elements of the arrangement not within the scope of ASC 840.

The lease rentals and management service receivable under the lease arrangement are based entirely on a profit sharing formula ("contingent rent feature"). The profitability of the business unit is not only dependent on the medical equipment placed at the hospital, but also the hospital's ability to manage the costs and appoint doctors and clinical staff to operate the equipment. Certain of the lease and management service arrangements may include a transfer of ownership or bargain purchase option at the end of the lease term. Due to the length of the lease term, the collectability of these minimum lease payments are not considered reasonably predictable and there are also inherent uncertainties regarding the future costs to be incurred by the Group relating to the arrangement. Given these uncertainties, the Group accounts for all of these lease arrangements as operating leases.

As the collectability of the minimum lease rental is not considered predictable, and the remaining rental is considered contingent, the Group recognizes revenue when a lease payment under the arrangement become fixed, i.e. when the profit share under the arrangement is determined and agreed upon by both parties to the agreement. Similarly, for the service element of the arrangement, revenue is only considered determinable at the time a payment under the arrangement becomes fixed, i.e. when the profit share under the arrangement is determined and agreed upon by both parties. Revenue is recognized when it is determined that the basic criteria, referred to above, have also been met. During the years ended December 31, 2010 2011 and 2012, the revenue from lease and management services amounted to RMB349,248, RMB380,457 and RMB412,330(US$66,184), respectively. Revenue derived from lease and management services is recorded as network revenue in the consolidated statements of comprehensive income.

(2) Management services

The Group provides stand-alone management services to certain hospitals which are already in possession of radiotherapy and diagnostic equipment. The fee for the management service arrangement is either based on a contracted percentage of monthly revenue generated by the specified hospital unit ("revenue share") or in limited instances on a fixed monthly fee. The consideration that is based on a contracted percentage of revenue is recognized when the monthly fees under the arrangement become due, i.e. when the revenue share under the arrangement is determined and agreed upon by both parties to the agreement. Fixed monthly fees are recognized ratably over the service term. During the years ended December 31, 2010 2011 and 2012, the revenue from management services amounted to RMB22,805, RMB33,584 and RMB11,874(US$1,906), respectively. Revenue derived from management services is recorded as network revenue in the consolidated statements of comprehensive income.

(3) Medical equipment sales

Pursuant to the application of ASC 605, Revenue Recognition, the Group records revenue related to medical equipment sales on a net basis when the equipment is delivered to the customer and the sales price is determinable. During the years ended December 31, 2010 2011 and 2012, the Company had medical equipment sales, of RMB3,475, RMB1,635 and RMB1,540 (US$247), net of 17% value-added tax of approximately RMB1,244, RMB647 and RMB262 (US$42), respectively. Revenue derived from medical equipment sales is recorded as network revenue in the consolidated statements of comprehensive income.

(4) Trial operations of CCICC

Pursuant to the supplemental agreement entered into between the Group and CAH, CCICC recognized other revenue amounting to RMB8,254, RMB23,742 and RMB9,935 (US$1,595), respectively, for the years ended December 31, 2010, 2011 and 2012 in relation to the operations of the oncology center of CAH during the trial period from July 1, 2010 to the acquisition date of CAH, respectively. Following the acquisition of CAH, the results of CAH have been subject to consolidation by the Group.

(5) Direct financing lease income

Pursuant to ASC 840, the Group records revenue attributable to direct financing leases so as to produce a constant rate of return on the balance of the net investment in the lease. During the years ended December 31, 2010, 2011 and 2012, the Company had financing lease income of RMB5,147, RMB9,224 and RMB20,434 (US$3,280), net of taxes, respectively. Income derived from direct financing leases is recorded as network revenue in the consolidated statements of comprehensive income.

(6) Hospital revenue

Hospital revenue is classified into medicine income and clinical services. Medicine income includes medicine prescribed to patients during or after treatment by the doctors. Clinical services include revenue generated from outpatients, which mainly consist of activities for physical examination, treatment, surgeries and tests, as well as that generated from inpatients, which mainly consist of activities for clinical examination and treatment, surgeries, and other fees such as room charges and nursing care. Revenue is recognized, in accordance with SAB 104, when the medicine or clinical services are delivered.

Cost of revenue

Cost of revenues primarily consists of the network and hospital costs.

The network costs mainly consist of the amortization of acquired intangibles, the depreciation of medical equipment purchased, installed and operated in the network of centers and other costs, including salary cost and material cost of disposal medical supplies.

(1) Cost relating to lease and management service arrangement

Cost of medical equipment that is leased under an operating lease is included in property, plant and equipment in the balance sheet. The medical equipment is depreciated using the Group's depreciation policy. The cost of the management service component is recognized as an expense as incurred.

(2) Cost of management services

Cost of management services mainly includes the labor costs of technicians and management staff as well as related medical consumables.

(3) Cost of equipment sales

Cost of equipment sales, recorded net against the related revenue, includes the cost of the equipment purchased and other direct costs involved in the equipment sales.

Hospital cost mainly includes medicine costs, medical consumables, labor costs of doctors, nurses and other staff involved in the care or treatment of patients, depreciation, utilities as well as other related costs incurred in the normal business of hospital.

Advertising expenditure

Advertising costs are expensed when incurred and are included in selling expenses in the consolidated statements of comprehensive income. For the years ended December 31, 2010, 2011 and 2012, the advertising expenses were approximately RMB377, RMB6,917, and RMB5,790 (US$929), respectively.

Income taxes

The Group follows the liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the period in which the differences are expected to reverse. The Group records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rate is recognized in tax expense in the period that includes the enactment date of the change in tax rate.

The Group adopted ASC 740, Income Taxes, which clarifies the accounting and disclosure for uncertainty in income taxes. Interests and penalties arising from underpayment of income taxes shall be computed in accordance with the related PRC tax laws. The amount of interest expense is computed by applying the applicable statutory rate of interest to the difference between the tax position recognized and the amount previously taken or expected to be taken in a tax return. Interests and penalties recognized in accordance with ASC 740 is classified in the financial statements as a component of income tax expense. In accordance with the provisions of ASC 740, the Group recognizes in its financial statements the impact of a tax position if a tax return position or future tax position is "more likely than not" to prevail based on the facts and technical merits of the position. Tax positions that meet the "more likely than not" recognition threshold are measured at the largest amount of tax benefit that has a greater than fifty percent likelihood of being realized upon settlement. The Group's estimated liability for unrecognized tax positions which is included in the "accrued expenses and other liabilities" account and "accrued unrecognized tax benefits and surcharges, non-current portion" account is periodically assessed for adequacy and may be affected by changing interpretations of laws, rulings by tax authorities, changes and/or developments with respect to tax audits, and expiration of the statute of limitations. The outcome for a particular audit cannot be determined with certainty prior to the conclusion of the audit and, in some cases, appeal or litigation process. The actual benefits ultimately realized may differ from the Group's estimates. As each audit is concluded, adjustments, if any, are recorded in the Group's financial statements. Additionally, in future periods, changes in facts, circumstances, and new information may require the Group to adjust the recognition and measurement estimates with regard to individual tax positions. Changes in recognition and measurement estimates are recognized in the period in which the changes occur.

Share-based compensation

The Group's employees participate in the Company's share-based scheme which is discussed in more details under note 25. Share-based awards granted to employees are accounted for under ASC718, Compensation-Stock Compensation ("ASC 718").

In accordance with ASC 718, the Company determines whether a share option should be classified and accounted for as a liability award or equity award. All grants of share-based awards to employees classified as equity awards are recognized in the financial statements based on their grant date fair values which are calculated using an option pricing model. The Group has elected to recognize compensation expense using the straight-line method for all share options granted with graded vesting based on service conditions. To the extent the required vesting conditions are not met resulting in the forfeiture of the share-based awards, previously recognized compensation expense relating to those awards are reversed. ASC 718 requires forfeitures to be estimated at the time of grant and revised, if necessary, in subsequent period if actual forfeitures differ from initial estimates. Share-based compensation expense was recorded net of estimated forfeitures such that expense was recorded only for those share-based awards that are expected to vest.

Income (loss) per share

Income (loss) per share is computed in accordance with ASC 260, Earnings Per Share. Basic income (loss) per ordinary share is computed by dividing income (loss) attributable to holders of ordinary shares by the weighted average number of ordinary shares outstanding during the period. Diluted income (loss) per ordinary share reflects the potential dilution that could occur if securities or other contracts to issue ordinary shares were exercised or converted into ordinary shares. Ordinary shares issuable upon the conversion of the contingently redeemable convertible preferred shares are included in the computation of diluted income (loss) per ordinary share on an "if-converted" basis when the impact is dilutive. The dilutive effect of outstanding share-based awards is reflected in the diluted income (loss) per share by application of the treasury stock method.

Comprehensive income (loss)

Comprehensive income (loss) is defined to include all changes in equity except those resulting from investments by owners and distributions to owners. Among other disclosures, ASC 220, Comprehensive Income, requires that all items that are required to be recognized under current accounting standards as components of comprehensive income be reported in a financial statement that is displayed with the same prominence as other financial statements. During the periods presented, the Group's comprehensive income (loss) includes net income (loss) and foreign currency translation adjustments and is presented in the consolidated statement of comprehensive income. The Company adopted Accounting Standards Update ("ASU") No. 2011-05 ("ASU 2011-05"), Comprehensive Income (Topic 220), Presentation of Comprehensive Income, in the year ended December 31, 2012 by presenting items of net income (loss) and other comprehensive income (loss) in one single continuous statement. Prior years' comparative information has been rearranged to conform to the presentation in accordance with ASU 2011-05.

Comparative Information

Certain items in the consolidated financial statements have been reclassified to conform to the current year's presentation to facilitate comparison.

Segment reporting

In accordance with ASC 280, Segment Reporting, the Group's chief operating decision maker ("CODM") has been identified as the Chief Executive Officer, who reviews consolidated results when making decisions about allocating resources and assessing performance of the Group. Previously, the Group consisted of only one segment relating to network business. Following the acquisition of CAH, the CODM reviews the results of the network and hospital businesses when making decisions about allocating resources and assessing performance of the Group. Therefore, the Group's CODM evaluates segment performance based on revenues and profit by the network and hospital segments. The accounting policies used in its segment reporting are the same as those used in the preparation of the Group's consolidated financial statements. As substantially all of the Group's long-lived assets and revenues are in and derived from the PRC, geographical segments are not presented.

Recent accounting pronouncement

In February 2013, the FASB issued ASU No. 2013-02, Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, which is intended to improve the reporting of reclassifications out of accumulated other comprehensive income. It does not change the current requirements for reporting net income or other comprehensive income in financial statements. However, the standard requires an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. For public entities, the amendments are effective prospectively for reporting periods beginning after December 15, 2012, with early adoption permitted. The Group will adopt ASU 2013-02 in periods beginning January 1, 2013 and do not expect the adoption to have a material impact on our consolidated financial statements.

In March 2013, the FASB issued ASU No. 2013-05 ("ASU 2013-05"), Foreign Currency Matters ("Topic 830"), which is intended to resolve the diversity in practice about whether ASC 810-10 or ASC 830-30 applies to the release of the cumulative translation adjustment into net income when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business (other than a sale of in substance real estate or conveyance of oil and gas mineral rights) within a foreign entity by requiring a parent deconsolidate a subsidiary or derecognize a group of assets that is a nonprofit activity or a business (other than a sale of in substance real estate or conveyance of oil and gas mineral rights) if the parent ceases to have a controlling financial interest in that group of assets. This standard is effective for the first interim or annual period beginning after December 15, 2014, with early adoption permitted. The Company is currently evaluating the impact on its consolidated financial statements of adopting this guidance.

- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

+ References+ Details

CONCENTRATION OF RISKS

12 Months Ended

Dec. 31, 2012

CONCENTRATION OF RISKS [Abstract]

CONCENTRATION OF RISKS

CONCENTRATION OF RISKS

Concentration of credit risk

Assets that potentially subject the Group to significant concentration of credit risk primarily consist of cash, restricted cash, accounts receivable and advances made to suppliers and hospital customers and loan to a noncontrolling shareholder of a subsidiary. The maximum exposure of such assets to credit risk is their carrying amounts as of the balance sheet dates.

As of December 31, 2012, substantially all of the Group's cash and restricted cash were deposited in financial institutions located in the PRC and in Hong Kong, which management believes are of high credit quality.

Accounts receivable are typically unsecured and are derived from revenue earned from hospitals in the PRC (for network business) and from private and public medical insurance institutions (for hospital business). The risk with respect to accounts receivable is mitigated by credit evaluations the Group performs on its customers and its ongoing monitoring of outstanding balances.

Advances made to suppliers are typically unsecured and arise from deposits paid in advance for future purchases of medical equipment. As a percentage of total advances, the top five suppliers accounted for 85% and 72% as of December 31, 2011 and 2012, respectively. Due to the Group's concentration of advances made to a limited number of suppliers and the significant prepayments that are made to them, any negative events or deterioration in financial strength with respect to the Group's suppliers may cause material loss to the Group and have a material adverse effect on the Group's financial condition and results of operations. The risk with respect to advances made to suppliers is mitigated by credit evaluations that the Group performs on its suppliers prior to making any advances and the ongoing monitoring of its suppliers' performance.

With respect to advances made to hospital customers, the Group conducts periodic credit evaluation of its customers but does not require collateral or other security from its hospital customers.

The loan arrangement with Xi'an New Chang'an Medical investment Co., Ltd. ("New Chang'an"), a noncontrolling shareholder of CAH, amounting to RMB100,000 (US$16,051) is secured by New Chang'an's 48% equity interest in CAH pledged to the bank. Accordingly, the credit risk with respect to the loan is mitigated.

Concentration of customers

The Group currently generates a substantial portion of its revenue from a limited number of customers. As a percentage of revenues, the top five customers accounted for 32%, 33% and 23% for the years ended December 31, 2010, 2011 and 2012, respectively. The loss of revenue from any of these customers would have a significant negative impact on the Group's business. However, arrangements with customers are mostly long-term in nature. Due to the Group's dependence on a limited number of customers and the contingent fees received based on variables the Group does not control, any negative events with respect to the Group's customers may cause material fluctuations or declines in the Group' revenue and have a material adverse effect on the Group's financial condition and results of operations.

Concentration of suppliers

A significant portion of the Group's medical equipment is sourced from its five largest suppliers who collectively accounted for 55%, 82% and 73% of total medical equipment purchases of the Group for the years ended December 31, 2010, 2011 and 2012, respectively. Failure to develop or maintain the relationships with these suppliers may cause the Group not able to identify other suppliers timely in order to expand its business with new hospitals. Any disruption in the supply of medical equipment to the Group may adversely affect the Group's business, financial condition and results of operations.

Current vulnerability due to certain other concentrations

The Group's operations may be adversely affected by significant political, economic and social uncertainties in the PRC. Although the PRC government has been pursuing economic reform policies for more than 20 years, no assurance can be given that the PRC government will continue to pursue such policies or that such policies may not be significantly altered, especially in the event of a change in leadership, social or political disruption or unforeseen circumstances affecting the PRC's political, economic and social conditions. There is also no guarantee that the PRC government's pursuit of economic reforms will be consistent or effective.

The Group transacts all of its business in RMB, which is not freely convertible into foreign currencies. On January 1, 1994, the PRC government abolished the dual rate system and introduced a single rate of exchange as quoted daily by the People's Bank of China (the "PBOC"). However, the unification of the exchange rates does not imply that the RMB may be readily convertible into United States dollars or other foreign currencies. All foreign exchange transactions continue to take place either through the PBOC or other banks authorized to buy and sell foreign currencies at the exchange rates quoted by the PBOC. Approval of foreign currency payments by the PBOC or other institutions requires submitting a payment application form together with suppliers' invoices, shipping documents and signed contracts.

Additionally, the value of the RMB is subject to changes in central government policies and international economic and political developments affecting supply and demand in the PRC foreign exchange trading system market.

A medical-related business is subject to significant restrictions under current PRC laws and regulations. Currently, the Group conducts its operations in China through contractual arrangements entered into with hospitals in the PRC. The relevant regulatory authorities may find the current contractual arrangements and businesses to be in violation of any existing or future PRC laws or regulations. If so, the relevant regulatory authorities would have broad discretion in dealing with such violations.

- Definition

The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

-Paragraph 15A

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 275

-SubTopic 10

-Section 50

-Paragraph 20

-URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6404-108592

Reference 3: http://www.xbrl.org/2003/role/presentationRef

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Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 94-6

-Paragraph 21, 22, 24

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

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Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

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-Paragraph 21

-URI http://asc.fasb.org/extlink&oid=6927468&loc=d3e6442-108592

+ Details

ACQUISITIONS

12 Months Ended

Dec. 31, 2012

ACQUISITIONS [Abstract]

ACQUISITIONS

ACQUISITIONS

For the year ended December 31, 2012

Acquisition of CAH

As a part of the Group's business expansion strategy to expand into hospital services in the PRC, on June 21, 2012, the Company, through its wholly owned subsidiaries MSC and Cyber, purchased 52% equity interest of CAH, a private general hospital located in the City of Xi'an, through capital injection into CAH, for a total cash consideration of RMB248,784. The cash consideration was net of the pre-existing receivables of RMB128,573, which were effectively settled between the Group and CAH upon acquisition and preexisting favorable agreements to the Company with a fair value of RMB1,248.


	RMB			US$
Purchase consideration		378,605			60,770
Cash		248,784			39,933
Pre-existing receivables from CAH		128,573			20,637
Pre-existing favorable agreements		1,248			200

	RMB			US$
Purchase consideration		378,605			60,770
Current assets		72,188			11,587
Indemnification assets		61,706			9,904
Intangible assets		40,000			6,420
Other long lived assets (excluding intangible assets)		421,598			67,672
Current liabilities		(186,484	)		(29,933	)
Unrecognized tax benefits, non current		(61,706	)		(9,904	)
Non-current liabilities		(56,439	)		(9,059	)
Deferred tax assets		17,299			2,777
Deferred tax liabilities		(26,263	)		(4,216	)

Total net assets		281,899			45,248
Noncontrolling interests		(196,179	)		(31,489	)
Goodwill		292,885			47,011

There were pre-existing agreements between the Group and CAH as at the acquisition date. There were no terms of settlement provision in these agreements. The Group recognized a gain from the settlement of these pre-existing agreements with its acquisition date fair value and concurrently adjusted the consideration of the business combination by RMB1,248. The gain from the settlement of the pre-existing agreements was recorded in the "other operating income" in the consolidated statements of comprehensive income.

As at the acquisition date, the Group had outstanding balances due from CAH of RMB128,573. Meanwhile, CAH had the corresponding RMB128,573 payables to the Group. The consideration transferred for the business combination was adjusted by the previously recognized amount which was effectively settled upon acquisition and there was no impact to the consolidated statements of comprehensive income or goodwill account.

The valuation used in the purchase price allocation described above was determined by the Company with the assistance of an independent third party valuation firm. The valuation report utilizes and considers generally accepted valuation methodologies including the income, market and cost approach.

The Company has evaluated the fair value of the acquired intangible assets and has assigned the following value and the estimated useful lives to those intangible assets: medical insurance coverage qualification of RMB30,000 (US$4,815) with a 10-year estimated useful life, which is based CAH's remaining business license period and radiotherapy permits of RMB10,000 (US$1,605) with a 7-year estimated useful life, which is based on the remaining estimated useful lives of radiotherapy equipment.

Pursuant to the terms of the acquisition, New Chang'an, the sole shareholder of CAH before the acquisition and noncontrolling shareholder after the acquisition, made an undertaking that it would be responsible for tax liabilities of CAH arising from the period before the acquisition. Such indemnification assets were recognized at the same time that the Group recognized the indemnified item of tax liabilities, measured on the same basis as such liabilities, subject to the need for a valuation allowance for uncollectible amounts.

The tax liabilities, related to uncertain tax positions in CAH up to the acquisition date, amounted to RMB61,706, mainly arising from the deductibility of certain losses claimed in the previous tax filings. In March 2013, CAH submitted documentation related to claims amounting RMB174,576 (impact of tax amount of RMB43,644) to the local tax bureau with respect to losses incurred in the previous years. The local tax bureau accepted the claim, pending the final approval. The initial accounting of the uncertain tax positions is provisional and incomplete because the Group has yet completed its assessment of the tax liabilities prior to the acquisition date.

Accordingly, the initial accounting of the indemnification assets is also provisional and incomplete. In addition, as described in note 26, the amount due to Shaanxi Juntai Real Estate Co., Ltd. ("Shaanxi Juntai"), a related party of New Chang'an, of RMB19,301 will only be settled in 2014 pending the finalization of the outstanding balances among CAH, New Chang'an and the related party. The Group hence considers that the indemnification assets up to RMB19,301 is recoverable. The remaining amount is effectively unsecured and is subject to adjustments depending on the outcome of the finalized assessment of the valuation allowance required.

Based on the acquisition agreement, a put option was issued by New Chang'an pursuant to which the Company could put all its equity interests in CAH to New Chang'an with a consideration which should be not less than the original cost, including the consideration of the acquisition of CCICC in 2010. This Put Option will expire after 39 months from the date on which the Company legally becomes a shareholder of CAH. Based on the Company's assessment, the fair value of the Put Option was immaterial considering the likelihood of exercising the option and the corresponding expected benefits.

The goodwill which is not tax deductible is primarily attributable to synergies expected to be achieved from the acquisition. Goodwill as of the acquisition date is measured as the excess of consideration transferred and the net of the acquisition date fair values of the assets acquired, the liabilities assumed and the noncontrolling interest. The goodwill arising from the acquisition of CAH was assigned to the hospital segment and there was no impairment in the amount of goodwill resulting from the acquisition of CAH.

The Group derived the fair value of the acquired business as a whole, which included a control premium and subtract the consideration transferred by the Group for the controlling interest to identify the fair value of the noncontrolling interest. There were no significant acquisition related costs.

The following unaudited pro forma consolidated financial information for the years ended December 31, 2010, 2011 and 2012 are presented as if the acquisition had occurred at the beginning of the periods presented. These pro forma results have been prepared for comparative purposes only and do not purport to be indicative of what operating results would have been had the acquisition actually taken place on the date indicated.


	Pro forma (unaudited)
	For the Years Ended December 31,
	2010		2011			2012		2012
	RMB		RMB			RMB		US$
Net revenues		506,269		653,335			812,178		130,364

Net income (loss)		67,520		(433,493	)		117,104		18,796

The results of operations of CAH since the acquisition date included in the consolidated statement of comprehensive income for the year ended December 31, 2012 is as follows:


	RMB		US$
Net revenues		197,309		31,670
Net income		13,036		2,092

For the year ended December 31, 2011

Acquisition of a medical center in Chengdu Military Hospital

In order to expand the Group's network in cancer radiotherapy and diagnosis, on January 10, 2011, the Group acquired certain medical equipment and the related business located in Chengdu Military Hospital in Chengdu, PRC from a third party for a cash consideration of RMB18,000. These acquired assets and activities were considered to constitute businesses in accordance with ASC 805.

The Group, with the assistance of an independent appraiser, determined the fair value of the intangible assets to be approximately RMB7,963. The Company amortizes acquisition related intangible assets on a straight basis over their estimated economic lives.

Unaudited pro forma consolidated financial information has not been provided due to the overall insignificance of the acquisition relative to the Company's results of operations and financial condition. The results of the operations have been included in the Company's consolidated financial statements since consummation of the acquisition.

Acquisition of a medical center in Chengdu Military Hospital (continued)

The purchase price allocation for the acquisition is primarily based on valuations determined by the Group with the assistance of an independent appraiser. The purchase price was allocated to net assets acquired at estimated fair value as follows:


	RMB

Current assets		3,465
Property, plant and equipment		6,600
Contract with hospitals		7,963
Deferred tax assets		1,984
Deferred tax liabilities		(2,012	)


Total purchase price allocated		18,000

Cash consideration		18,000

For the year ended December 31, 2010

Acquisition of TKM

TKM was established in Tianjin, the PRC, on November 16, 2007 as a limited liability company. The registered and paid-in capital of TKM amounted to RMB5,000. Similarly, TKM is principally engaged in the provision of leasing of medical equipment and management services. On April 22, 2010, the Group consummated 100% of the equity interest of TKM for RMB42,000 and contingent consideration of up to RMB18,000 based on the achievement of pre-determined net profit and accumulated net profit targets of the existing contracts entered into by TKM up to March 2013. The acquisition of TKM was designed to strengthen the Group's presence in northern China, an important market for the Group's business.

The contingent consideration has been recorded at its present value of RMB16,536 at the date of acquisition, and subsequently remeasured to fair value at each reporting date until the contingency is resolved, with changes in fair value recognized in the consolidated statement of comprehensive income. As at December 31, 2010 and 2011, RMB14,072 and RMB11,999 (US$1,906) was recorded in "Contingent business acquisition consideration", respectively.

The Group, with the assistance of an independent appraiser, determined the fair value of the acquired intangible assets to be approximately RMB22,579. The Company amortizes acquisition related intangible assets on a straight basis over their estimated economic lives.

Unaudited pro forma consolidated financial information has not been provided due to the overall insignificance of the acquisition relative to the Company's results of operations and financial condition for the year ended December 31, 2010. The results of TKM's operations have been included in the Company's consolidated financial statements since consummation of the acquisition.


	RMB

Current assets		4
Property, plant and equipment		41,217
Contract with hospitals		22,579
Deferred tax assets		381
Deferred tax liabilities		(5,645	)


Total purchase price allocated		58,536

Acquisition of CCICC

CCICC was established in Xi'an, the PRC on March 2, 2009 as a limited liability company. The registered and paid-in capital of CCICC amounted to RMB150,000. On July 6, 2010, the Group consummated 52% of the equity interest of CCICC for total consideration of approximately RMB103,181. The transaction was accounted for as an acquisition of assets pursuant to ASC 805, given the assets acquired consisted mainly of a building and prepaid land lease payments and did not constitute a business. The carrying value of the acquired assets were allocated based on their relative fair value, and subsequently depreciated or amortized over the straight line method over their respective estimated economic lives.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph F4

-Subparagraph e

-Appendix F

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 51, 52

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

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Reference 4: http://www.xbrl.org/2003/role/presentationRef

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Reference 5: http://www.xbrl.org/2003/role/presentationRef

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Reference 6: http://www.xbrl.org/2003/role/presentationRef

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-Topic 805

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+ Details

RESTRICTED CASH

12 Months Ended

Dec. 31, 2012

RESTRICTED CASH [Abstract]

RESTRICTED CASH

RESTRICTED CASH

Restricted cash includes bank deposits that are required under the Company's borrowing arrangements to be kept as part of the security required under the respective loan agreements. The current and non-current restricted cash amounted to RMB284,047 (US$45,593) (2011: RMB2,512) and nil (2011: RMB22,012), as of December 31, 2012 respectively, based on the classification of the underlying financing (note 18).

- Definition

The entire disclosure for cash and cash equivalent footnotes, which may include the types of deposits and money market instruments, applicable carrying amounts, restricted amounts and compensating balance arrangements. Cash and equivalents include: (1) currency on hand (2) demand deposits with banks or financial institutions (3) other kinds of accounts that have the general characteristics of demand deposits (4) short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments maturing within three months from the date of acquisition qualify.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash Equivalents

-URI http://asc.fasb.org/extlink&oid=6507016

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4273-108586

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.1)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SAB TOPIC 6.H.3)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13728-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7

-Footnote 1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 6

-Section H

-Subsection 3

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

-Article 5

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 8, 9, 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

HELD-TO-MATURITY SECURITIES

12 Months Ended

Dec. 31, 2012

HELD-TO-MATURITY SECURITIES [Abstract]

HELD-TO-MATURITY SECURITIES

HELD-TO-MATURITY SECURITIES

As of December 31, 2011, the held-to-maturity securities have amortized costs of RMB100,466 which approximates fair value according to prevailing market prices. The securities were placed with financial institutions, carried interest rates ranging from 4.6% to 4.8% per annum and matured in January 2012.

- Definition

The entire disclosure for investments in certain debt and equity securities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-Glossary Debt Security

-URI http://asc.fasb.org/extlink&oid=6509901

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 30

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6379141&loc=d3e15032-111544

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 320

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27161-111563

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

-Paragraph 10

-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27405-111563

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27232-111563

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-Glossary Equity Security

-URI http://asc.fasb.org/extlink&oid=6511694

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 115

-Paragraph 3, 19, 20, 21, 22, 137

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

ACCOUNTS RECEIVABLE

12 Months Ended

Dec. 31, 2012

ACCOUNTS RECEIVABLE [Abstract]

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE


	As at December 31,
	2011			2012			2012
	RMB			RMB			US$

Accounts receivable		260,246			213,398			34,253
Allowance for doubtful accounts		(16,057	)		(3,091	)		(496	)

Accounts receivable, net		244,189			210,307			33,757


	For the Years Ended December 31,
	2010			2011			2012			2012
	RMB			RMB			RMB			US$

Movement in allowance for doubtful accounts:
Balance at beginning of the year		2,000			1,431			16,057			2,577
Provisions for the year		1,431			15,377			-			-
Written back during the year		(2,000	)		(751	)		(12,966	)		(2,081	)

Balance at end of the year		1,431			16,057			3,091			496

As at December 31, 2011 and 2012, accounts receivable with carrying value of RMB21,677 and RMB65,450 (US$10,505) were used to secure bank borrowings of RMB30,599 and RMB261,051 (US$41,902) as at December 31, 2011 and 2012, respectively (note 18).

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.3,4)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 3, 4

-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5074-111524

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5066-111524

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 01-6

-Paragraph 13

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 7

-Article 9

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(k))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph k

-Article 4

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 11

-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5162-111524

+ Details

PREPAYMENTS AND OTHER CURRENT ASSETS

12 Months Ended

Dec. 31, 2012

PREPAYMENTS AND OTHER CURRENT ASSETS [Abstract]

PREPAYMENTS AND OTHER CURRENT ASSETS

PREPAYMENTS AND OTHER CURRENT ASSETS

Prepayments and other current assets consist of the following:


	As at December 31,
	2011			2012			2012
	RMB			RMB			US$
Deposits to a hospital*		15,000			-			-
Prepayments to suppliers**		1,490			769			123
Due from suppliers**		9,661			9,559			1,534
Advances to hospitals***		25,598			32,632			5,238
Advances to employees****		5,987			13,442			2,158
Deferred costs		6,200			6,200			995
Others		6,949			15,140			2,430

		70,885			77,742			12,478
Reserve for unrecoverable deposits		(10,619	)		(10,270	)		(1,648	)

		60,266			67,472			10,830


	For the Years Ended December 31,
	2010		2011		2012			2012
	RMB		RMB		RMB			US$

Movement in reserve for unrecoverable deposits:
Balance at beginning of the year		-		706		10,619			1,704
Provisions for the year		706		9,913		-			-
Foreign currency translation		-		-		(349	)		(56	)

Balance at end of the year		706		10,619		10,270			1,648

Provisions are charged directly to the statement of comprehensive income. The related expense is included in the caption "asset impairment".

*	The amount represents an interest-free cash deposit paid to a customer hospital pursuant to the management service contract to which the deposit is repayable at the termination of the service contract.

Prepayments and amounts due from suppliers represent interest-free non-refundable payments in connection with purchase contracts the Group enters into for future delivery of medical equipment and supply materials for external sales and returnable deposits of cancelled orders from suppliers respectively. The risk of loss arising from non-performance by or bankruptcy of suppliers is assessed prior to order equipment.

***

The amount represents interest-free advances to a hospital. Management has assessed the impact of such advances on revenue recognition at the outset of the arrangement. The risk of loss arising from any failure by 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. A charge to cost of revenue is recorded in the period in which a loss is incurred.

****

The amount represents interest-free advance to hospitals held by the Company's employees to cover expenses incurred by centers. A formal loan agreement is in place binding the employees as to the uses of advances and terms and conditions of repayment. The risk of loss arising from inadequate or failure of operation of internal process is assessed prior to making the advances and is monitored on a regular basis by management. To date, the Company has not experienced any loss of such advances.

INVENTORY

12 Months Ended

Dec. 31, 2012

INVENTORY [Abstract]

INVENTORY

10.

INVENTORIES


	As at December31,
	2011		2012		2012
	RMB		RMB		US$
Medicine		-		6,385		1,025
Medical supplies		-		2,011		323
Low-value consumables		1,364		285		46

		1,364		8,681		1,394

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

+ References+ Details

PROPERTY, PLANT AND EQUIPMENT, NET

12 Months Ended

Dec. 31, 2012

PROPERTY, PLANT AND EQUIPMENT, NET [Abstract]

PROPERTY, PLANT AND EQUIPMENT, NET

11.

PROPERTY, PLANT AND EQUIPMENT, NET

Property, plant and equipment consist of the following:


	As at December 31,
	2011			2012			2012
	RMB			RMB			US$

Buildings		170,002			376,858			60,490
Medical equipment		952,579			1,138,927			182,810
Electronic and office equipment		5,200			34,717			5,572
Motor vehicles		941			3,838			616
Leasehold improvement and building improvement		5,400			5,635			905
Construction in progress		146,894			247,708			39,760

Total		1,281,016			1,807,683			290,153
Less: accumulated depreciation		(209,134	)		(281,584	)		(45,197	)


		1,071,882			1,526,099			244,956

Less: impairment		(3,179	)		(3,179	)		(510	)

		1,068,703			1,522,920			244,446

Depreciation expenses were approximately RMB82,889, RMB94,837 and RMB119,919 (US$19,248) for the years ended December 31, 2010, 2011 and 2012, respectively.

As at December 31, 2011 and 2012, certain of the Group's property, plant and equipment with a net book value of RMB171,313 and RMB205,321 (US$32,956) were pledged as security for bank borrowings of RMB32,933 and RMB136,743 (US$21,949), respectively.

As at December 31, 2011 and 2012, the Group held equipment under operating lease contracts with customers with an original cost of RMB948,078 and RMB949,678 (US$152,434) and accumulated depreciation of RMB187,776 and RMB233,539 (US$37,486), respectively.

During the year ended December 31, 2011, the Group identified impairment indicators such as insufficient gross margin in certain medical equipment leasing arrangements and with respect to a piece of medical equipment not currently in use. It was assessed that the future undiscounted cash flows for the equipment would be lower than its carrying amount. The Group assessed the fair value of the equipment by reference to the market value for similar assets and recognized an impairment charge, being the difference between the carrying value and the fair value of the equipment, amounting to RMB3,179. The impairment charges are included in the caption of "Asset impairment" in the consolidated statements of comprehensive income.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References+ Details

PREPAID LAND LEASE PAYMENTS

12 Months Ended

Dec. 31, 2012

PREPAID LAND LEASE PAYMENTS [Abstract]

PREPAID LAND LEASE PAYMENTS

12.

PREPAID LAND LEASE PAYMENTS


	As at December, 31
	2011			2012			2012
	RMB			RMB			US$

Prepaid land lease payments		28,423			92,814			14,896
Less: accumulated amortization		(1,053	)		(2,690	)		(430	)

Net carrying value		27,370			90,124			14,466

The land leases were obtained through the acquisition of 52% equity interest in CCICC and 52% equity interest in CAH during 2010 and 2012, and are amortized under the straight-line method over the land use certification of 38 years and 36 years, respectively. Amortization expenses for the years ended December 31, 2010, 2011 and 2012 were RMB310, RMB743 and RMB1,637 (US$263), respectively.


	Amortization
	RMB		US$
2013		2,532		406
2014		2,532		406
2015		2,532		406
2016		2,532		406
2017		2,532		406

- Definition

The entire disclosure for lessee entity's leasing arrangements including, but not limited to, all of the following: (a.) The basis on which contingent rental payments are determined, (b.) The existence and terms of renewal or purchase options and escalation clauses, (c.) Restrictions imposed by lease agreements, such as those concerning dividends, additional debt, and further leasing.

+ References+ Details

GOODWILL AND ACQUIRED INTANGIBLE ASSETS, NET

12 Months Ended

Dec. 31, 2012

GOODWILL AND ACQUIRED INTANGIBLE ASSETS, NET [Abstract]

GOODWILL AND ACQUIRED INTANGIBLE ASSETS, NET

13.

GOODWILL AND INTANGIBLE ASSETS, NET

Goodwill is comprised of the following:


	For the Years Ended December 31,
	2010		2011			2012		2012
	RMB		RMB			RMB		US$

Balance at beginning of year		300,163		300,163			-		-
Acquisition of CAH		-		-			292,885		47,011
Less: impairment charge		-		(300,163	)		-		-


Balance at end of year		300,163		-			292,885		47,011

For the year ended December 31, 2012, the Company recorded impairment on deposits for non-current assets and other current assets amounting to RMB3,360(US$539). For the year ended December 31, 2011, the Company recorded impairment on goodwill, property, plant, and equipment, deposits for non-current assets and other current assets amounting to RMB300,163, RMB3,179, RMB20,679 and RMB9,913 , respectively. The total amount of impairment charge of RMB3,360 (US$539) (2011: RMB333,934) is included in the caption of "Asset impairment" in the consolidated statements of comprehensive income.

Intangible assets consist of the following:


	Customer relationship intangibles			Operating lease intangibles			Medical insurance coverage			Radiotherapy permits			Others			Total
	RMB			RMB			RMB			RMB			RMB			RMB

Intangible assets, net:
At January 1, 2011		136,990			9,123			-			-			-			146,113
Acquisition of a cancer center l (note 4)		7,963			-			-			-			-			7,963
Disposal		-			-			-			-			-			-
Amortization expenses		(23,309	)		(1,749	)		-			-			-			(25,058	)

Intangible assets, net:
At December 31, 2011 and January 1, 2012		121,644			7,374			-			-			-			129,018
Acquisition of an asset-JKSY		2,456			-			-			-			-			2,456
Contribution by the noncontrolling shareholder-JWYK					-			-			-			4,900			4,900
Acquisition of a business-CAH		-			-			30,000			10,000			-			40,000
Disposal		(1,204	)		-			-			-			-			(1,204	)
Amortization expenses		(24,117	)		(1,837	)		(1,500	)		(714	)		(490	)		(28,658	)

Intangible assets, net At December 31, 2012		98,779			5,537			28,500			9,286			4,410			146,512

Intangible assets, net At December 31, 2012, in US$		15,855			889			4,575			1,491			707			23,517

At December 31, 2012:
Intangible assets, cost		215,730			15,078			30,000			10,000			4,900			275,708
Less: accumulated amortization		(116,951	)		(9,541	)		(1,500	)		(714	)		(490	)		(129,196	)

		98,779			5,537			28,500			9,286			4,410			146,512

Amortization expenses for intangibles were RMB26,488, RMB25,058 and RMB28,658 (US$4,600) for the years ended December 31, 2010, 2011 and 2012, respectively. The estimated annual amortization expenses for the above intangible assets for each of the five succeeding years are as follows:


	Amortization
	RMB		US$
2013		28,158		4,520
2014		25,521		4,096
2015		23,825		3,824
2016		17,003		2,729
2017		15,346		2,463

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References+ Details

DEPOSITS FOR NON-CURRENT ASSETS

12 Months Ended

Dec. 31, 2012

DEPOSITS FOR NON-CURRENT ASSETS [Abstract]

DEPOSITS FOR NON-CURRENT ASSETS

14.

DEPOSITS FOR NON-CURRENT ASSETS

Deposits for non-current assets consist of the following:


	As at December 31,
	2011			2012			2012
	RMB			RMB			US$

Deposits for purchase of property, plant and equipment *		197,879			159,890			25,664
Others **		32,600			29,600			4,751


		230,479			189,490			30,415
Reserve for unrecoverable deposits		(23,192	)		(26,552	)		(4,262	)


		207,287			162,938			26,153


	For the Years Ended December 31,
	2010		2011		2012		2012
	RMB		RMB		RMB		US$

Movement in reserve for unrecoverable deposits:
Balance at beginning of the year		-		2,513		23,192		3,723
Provisions for the year		2,513		20,679		3,360		539

Balance at end of the year		2,513		23,192		26,552		4,262

Represents interest-free non-refundable partial payments to suppliers associated with contracts the Group enters into for the future scheduled delivery of medical equipment to customers. As at December 31, 2012 the remaining contractual obligations associated with these purchase contracts are approximately RMB69,081 (US$11,088) which is included in the amount disclosed as purchase commitments in note 28. The Group recorded a reserve of unrecoverable deposits for purchase of property, plant and equipment amounting to RMB3,360 (US$539) for the year ended December 31, 2012 based on its assessment of realizability and financial strength of the counterparties.

On December 18, 2007, the Group entered into a framework agreement to build a proton treatment center in Beijing, pursuant to which the Group paid deposits to a subsidiary of Chang'an Information Industry (Group) Co., Ltd., to be used towards the construction of the proton treatment center. Total deposits paid as of December 31, 2011 and 2012 pursuant to this arrangement amounted to RMB29,600 and RMB29,600 (US$4,751), respectively. The management expects to convert it into the equity investment of the proton treatment center in the future.

NET INVESTMENT IN DIRECT FINANCING LEASES

12 Months Ended

Dec. 31, 2012

NET INVESTMENT IN DIRECT FINANCING LEASES [Abstract]

NET INVESTMENT IN DIRECT FINANCING LEASES

15.

NET INVESTMENT IN DIRECT FINANCING LEASES

The Group operates as a lessor in direct financing lease agreements for medical equipment, with hospitals and other companies that engage in ongoing cooperation agreements with hospitals. These leases have remaining terms ranging generally from three to five years.Net investment in direct financing leases is comprised of the following:


	As at December 31,
	2011			2012			2012
	RMB			RMB			US$

Total minimum lease payments to be received		179,122			321,614			51,623
Initial direct cost		1,758			3,963			636

		180,880			325,577			52,259

Unearned income		(33,797	)		(64,581	)		(10,366	)


Net investment in direct finance leases		147,083			260,996			41,893


Current		49,821			89,451			14,358
Non-current		97,262			171,545			27,535


Total		147,083			260,996			41,893

The future minimum lease payments to be received from such non-cancelable direct financing leases are as follows:


	Future minimum lease payments
	RMB		US$

2013		94,528		15,173
2014		78,771		12,644
2015		72,294		11,604
2016		59,559		9,560
2017		20,425		3,278

- Definition

The entire disclosure for lessor's leasing arrangements, which includes direct financing, sales type and leveraged leases. Disclosure may include the effect on the balance sheet and the income statement resulting from a change in lease classification for leases that at inception would have been classified differently had guidance been in effect at the inception of the original lease.

+ References+ Details

EQUITY METHOD INVESTMENTS

12 Months Ended

Dec. 31, 2012

EQUITY METHOD INVESTMENTS [Abstract]

EQUITY METHOD INVESTMENTS

16.

EQUITY METHOD INVESTMENTS

As of December 31, 2011 and 2012, the Company had the following equity method investments:


				Equity interest owned by the Group As of December 31,
	Note			2011			2012
Xi'an Jiangyuan Andike Ltd		i	)		27	%		33	%
Beijing Proton Medical Center Co. Ltd		ii	)		-			25	%
PTC - Houston Management, LP		iii	)		-			45	%
Suzhou Chorus Medical Technologies Co., Ltd		iv	)		-			36	%

i)	During 2011 and 2012, the Group respectively subscribed to 27% and 6% equity interest of Xi'an Jiangyuan Andike Ltd ("JYADK"), for a consideration of RMB540 and RMB120, respectively.

ii)	On October 19, 2012, the Group incorporated Beijing Proton Medical Center Co. Ltd ("BPC") with other investors. The Group holds 25% equity interest in BPC with the investment amounting to RMB25,000.

iii)

On December 28, 2012, the Group acquired 45% interest of PTC - Houston Management, LP ("PTC") with a consideration of RMB201,176 (US$32,291) in cash. After the transaction, the Group became a limited partner of PTC. PTC holds 44.4% effective interest of University of Texas MD Anderson Cancer Center Proton Therapy Center ("MDA Proton"), a proton treatment center in Texas, U.S.A.. The difference between the amount at which the interest of PTC is carried and the amount of underlying net assets of PTC, is mainly related to the underlying interest in MDA Proton.

iv)	On December 17, 2012, the Group acquired 36% of Suzhou Chorus Medical Technologies Co., Ltd , for a consideration of RMB2,400.

- Definition

The entire disclosure for equity method investments and joint ventures. Equity method investments are investments that give the investor the ability to exercise significant influence over the operating and financial policies of an investee. Joint ventures are entities owned and operated by a small group of businesses as a separate and specific business or project for the mutual benefit of the members of the group.

+ References+ Details

OTHER NON-CURRENT ASSETS

12 Months Ended

Dec. 31, 2012

OTHER NON-CURRENT ASSETS [Abstract]

OTHER NON-CURRENT ASSETS

17.

OTHER NON-CURRENT ASSETS

Other non-current assets consist of the following:


	As at December 31,
	2011		2012		2012
	RMB		RMB		US$

Deferred costs		3,750		2,363		379
Deposits- long-term*		71,660		70,574		11,328
Deposits for prepaid land lease payments		-		25,451		4,085
Others		11,321		16,370		2,628


		86,731		114,758		18,420

On February 26 and March 8, 2010, the Group made interest-free performance security deposits amounting to RMB40,000 to Weifang Hospital, for management services to be rendered to Weifang PET-CT center (RMB30,000) and LAC center (RMB10,000). The deposit for PET-CT center is refundable in seven annual installments, at RMB3,000 each, starting 2013, with the remaining RMB9,000 to be repaid at the end of contract term subject to fulfillment of a profit guarantee under which Weifang hospital is entitled to an annual profit of RMB3,000. The deposit for LAC center will be refundable at the termination of service contract.

On June 21, 2011, the Group made interest-free financing deposits amounting to RMB23,608 (US$3,789) to Changhai Hospital, for a CyberKnife robotic radiosurgery system. The deposit for the center is refundable in monthly installments for the following 15 years.

On September 1, 2011, the Group made interest-free performance security deposits amounting to RMB9,500 (US$1,525) to Hanzhong 3201 Hospital, for management services to be rendered. The deposit is refundable in monthly installments starting from September 1, 2011 till May 31, 2020. As at December 31, 2012, the outstanding balance was RMB6,967 (US$1,118).

BANK BORROWINGS

12 Months Ended

Dec. 31, 2012

BANK BORROWINGS [Abstract]

BANK BORROWINGS

18.

BANK BORROWINGS


	As at December 31,
	2011		2012		2012
	RMB		RMB		US$

Total bank borrowings		201,179		875,457		140,521


Comprised of:
Short-term		15,000		383,083		61,489
Long-term, current portion		77,479		191,473		30,734

		92,479		574,556		92,223
Long-term, non-current portion		108,700		300,901		48,298


		201,179		875,457		140,521

All bank borrowings at December 31, 2011 and 2012 were obtained from financial institutions in both the PRC and overseas. One short term bank borrowing with balance of RMB100,000(US$16,051) as at December 31, 2012 is secured by the 48% equity interest in CAH held by New Chang'an. In turn, CAH granted a loan to New Chang'an which has the same key terms as the corresponding bank loan, including the loan amount, interest rate and terms of repayment (note 26). Other bank borrowings are secured by equipment with a net carrying value of RMB171,333 and RMB205,321 (US$32,956), accounts receivable with carrying value of RMB21,677 and RMB64,450 (US$10,505), net investment in financing leases with carrying value of nil and RMB215,910 (US$34,656) and total restricted cash with carrying value of RMB24,524 and RMB284,047 (US$45,593), as of December 31, 2011 and 2012, respectively.

As at December 31, 2011 and 2012, the short-term bank borrowing bore a weighted average interest of 6.10% and 4.72% per annum, and the long-term bank borrowings bore a weighted average interest of 6.45% and 6.07% per annum, respectively. As at December 31, 2012, bank borrowings amounting to RMB258,083 (US$41,415) (2011:nil) and RMB617,374 (US$99,095) (2011: RMB201,179) were denominated in US$ and RMB, respectively.

As of December 31, 2012, the maturity profile of these long-term bank borrowings was as follows:


	Repayment
	RMB		US$

Within one year		191,473		30,734
Between one and two years		186,064		29,865
Between two and three years		106,777		17,139
Between three and four years		4,480		719
Between four and five years		3,580		575

		492,374		79,032

As of December 31, 2012, the Company had unutilized short-term and long term bank credit lines totaling RMB142,201 (US$22,825) and RMB1,257,626 (US$201,863), respectively.

As of December 31, 2012, the Group was not in compliance with certain financial loan covenants and the respective cash loans would become callable on demand. However, the Group started negotiation in March 2013 with the respective banks on revising the loan covenants and issuing waiver for the default. In April 2013, the Company obtained the letter of waiver from the bank who granted one-off waivers on the non-compliance of the financial loan covenants, therefore related loan balances due after December 31, 2013 with a total amount of RMB14,583 (US$2,341) are still presented as noncurrent liability as at December 31, 2012.

As of December 31, 2012, CAH was not in compliance with certain terms of a bank loan. The outstanding loan balance amounting to RMB100,000 (US$16,051) was classified as current liability as at December 31, 2012.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References+ Details

ACCRUED EXPENSES AND OTHER LIABILITIES

12 Months Ended

Dec. 31, 2012

ACCRUED EXPENSES AND OTHER LIABILITIES [Abstract]

ACCRUED EXPENSES AND OTHER LIABILITIES

19.

ACCRUED EXPENSES AND OTHER LIABILITIES

The components of accrued expenses and other liabilities are as follows:


	As at December 31,
	2011		2012		2012
	RMB		RMB		US$

Accrued expenses		3,750		7,856		1,261
Salaries and welfare payable		3,189		29,889		4,798
Business and other taxes payable		17,527		8,804		1,413
Unrecognized tax positions (note 24)		28,929		31,591		5,071
Other accruals		5,702		13,900		2,230

		59,097		92,040		14,773

OTHER LONG-TERM LIABILIITES

12 Months Ended

Dec. 31, 2012

OTHER LONG-TERM LIABILITIES [Abstract]

OTHER LONG-TERM LIABILITIES

20.

OTHER LONG-TERM LIABILITIES


	As at December 31,
	2011		2012		2012
	RMB		RMB		US$

Deferred revenue, non-current portion		6,839		3,047		489
Obligations under capital leases, non-current portion (note 21)		2,289		400		64
Lease deposit		2,000		2,000		321
Liability arising from an unfavorable contract*		-		29,199		4,687


Total		11,128		34,646		5,561

Pursuant to a contract entered into between CAH and New Chang'an in 2011, CAH agreed to sell a prepaid land lease to New Chang'an for a consideration of RMB7,527(US$1,208). This contract had not been executed upon acquisition of CAH by the Group. The excess of the fair value of the prepaid land lease over the consideration was accounted for as an unfavorable contract. As of December 31, 2012, the carrying value of related prepaid land lease was RMB36,622 (US$5,878). The Group did not expect the transaction to be completed in 2013.

OBLIGATIONS UNDER CAPITAL LEASES

12 Months Ended

Dec. 31, 2012

OBLIGATIONS UNDER CAPITAL LEASES [Abstract]

OBLIGATIONS UNDER CAPITAL LEASES

21.

OBLIGATIONS UNDER CAPITAL LEASES

The Company has one capital lease obligation with an independent financing company, collateralized by medical equipment with a net book value of approximately RMB13,699 and RMB12,356 (US$1,983) as at December 31, 2011 and 2012, respectively. The obligation has a stated interest rate of 9.96%, and is repayable in 20 monthly installments by August 2013.

Future minimum lease payments, together with the present value of the net minimum lease payments under capital leases, at December 31, 2012, are summarized as follows:


	Minimum lease payments
	RMB			US$

2013		2,611			419

Total capital lease payments		2,611			419
Less: imputed interest		(94	)		(15	)

		2,517			404
Less: current portion		(2,117	)		(340	)

Non-current portion (note 20)		400			64

As at December 31, 2011 and 2012, the Company held equipment under capital lease contracts with an original cost of RMB17,124 and RMB17,124 (US$2,749) and accumulated depreciation of RMB3,425 and RMB4,768 (US$765), respectively. The depreciation and amortization expenses of medical equipment under capital leases are included in cost of revenues in the network business.

SHAREHOLDERS' EQUITY

12 Months Ended

Dec. 31, 2012

SHAREHOLDERS' EQUITY [Abstract]

SHAREHOLDERS' EQUITY

22.

SHAREHOLDERS' EQUITY

Share repurchase program

On June 30, 2010, the Company announced a share repurchase program authorized by the Board of Directors. Pursuant to the program, the Company repurchased 1,700,656 ADSs, representing 5,101,968 ordinary shares, with a total consideration of US$11,416 during 2010. The shares repurchased by the Company were all cancelled before December 31, 2010.

On September 30, 2011, the Company announced a share repurchase program authorized by the Board of Directors. Pursuant to the program, the Company repurchased 316,645 ADSs, representing 949,935 ordinary shares, with a total consideration of US$1,087 for the year ended December 31, 2011.

On October 9, 2012, the Company announced that its Board of Directors had approved the extension of its previously announced share repurchase program until the aggregate value of the shares repurchased reaches US$20,000. Pursuant to the program, the Company repurchased 1,972,063 ADSs, representing 5,916,189 ordinary shares, with a total consideration of US$6,950 for the year ended December 31, 2012.

Special dividend

On September 30, 2011, the board of directors paid a special dividend of US$0.06 per ordinary share to shareholders of record on August 31, 2011, amounting to US$8,541 in total. No dividend has been declared for the year ended December 31, 2012.

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

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+ Details

RESTRICTED NET ASSETS

12 Months Ended

Dec. 31, 2012

RESTRICTED NET ASSETS [Abstract]

RESTRICTED NET ASSETS

23.

RESTRICTED NET ASSETS

The Company's ability to pay dividends is primarily dependent on the Company receiving distributions of funds from its subsidiaries. Relevant PRC statutory laws and regulations permit payments of dividends by the Group's PRC subsidiaries only out of their retained earnings, if any, as determined in accordance with PRC accounting standards and regulations. The results of operations reflected in the financial statements prepared in accordance with U.S. GAAP differ from those reflected in the statutory financial statements of the Company's subsidiaries.

In accordance with the PRC Regulations on Enterprises with Foreign Investment and their articles of association, a foreign invested enterprise established in the PRC is required to provide certain statutory reserves, namely general reserve fund, the enterprise expansion fund and staff welfare and bonus fund which are appropriated from net profit as reported in the enterprise's PRC statutory accounts. A foreign invested enterprise is required to allocate at least 10% of its annual after-tax profit to the general reserve until such reserve has reached 50% of its respective registered capital based on the enterprise's PRC statutory accounts. Appropriations to the enterprise expansion fund and staff welfare and bonus fund are at the discretion of the board of directors for all foreign invested enterprises. The aforementioned reserves can only be used for specific purposes and are not distributable as cash dividends. MSC, CHM, AMT, Yundu, TKM, CCICC, GZ Proton, JKSY and CAH were established as a foreign invested enterprise and therefore are subject to the above mandated restrictions on distributable profits.

Additionally, in accordance with the company law of the PRC, a domestic enterprise is required to provide at least 10% of its annual after-tax profit to the statutory common reserve until such reserve has reached 50% of its respective registered capital based on the enterprise's PRC statutory accounts. A domestic enterprise is also required to provide discretionary surplus reserve, at the discretion of the board of directors, from the profits determined in accordance with the enterprise's PRC statutory accounts. The aforementioned reserves can only be used for specific purposes and are not distributable as cash dividends. XLD and JWYK were established as a domestic invested enterprise and therefore are subject to the above mentioned restrictions on distributable profits.

As a result of these PRC laws and regulations that require annual appropriations of 10% of after-tax income to be set aside prior to payment of dividends as general reserve fund, the Company's PRC subsidiaries are restricted in their ability to transfer a portion of their net assets to the Company.

The amount of net assets restricted was RMB696,394 (US$111,779) as of December 31, 2012.

TAXATION

12 Months Ended

Dec. 31, 2012

TAXATION [Abstract]

TAXATION

24.

TAXATION

Enterprise income tax:

Cayman Islands

Under the current laws of the Cayman Islands, the Company is not subject to tax on income or capital gains. In addition, upon payments of dividends by the Company to its shareholders, no Cayman Islands withholding tax will be imposed.

British Virgin Islands

Under the current laws of the British Virgin Islands, Ascendium, OMS and Proton BVI are not subject to tax on income or capital gains. In addition, upon payments of dividends by these companies to their shareholders, no British Virgin Islands withholding tax will be imposed.

United States

US Proton is incorporated in the State of Delaware, U.S.A. and does not conduct any substantive operations of its own.

Singapore

China Medstar is incorporated in Singapore and does not conduct any substantive operations of its own. No provision for Singapore profits tax has been made in the consolidated financial statements as the Company has no assessable profits for the year ended December 31, 2012. In addition, upon payments of dividends by China Medstar to its shareholder, no Singapore withholding tax will be imposed.

Hong Kong

CMS Holdings, Cyber and King Cheers are incorporated in Hong Kong and do not conduct any substantive operations of their own.

No provision for Hong Kong profits tax has been made in the consolidated financial statements as the Company has no assessable profits for the year ended December 31, 2012. In addition, upon payment of dividends by CMS Holdings and Cyber to their shareholders, no Hong Kong withholding tax will be imposed.

China

In March 2007, a new enterprise income tax law (the "New EIT Law") in the PRC was enacted which was effective on January 1, 2008. The New EIT Law applies a uniform 25% EIT rate to both foreign invested enterprises and domestic enterprises. The new law provides a five-year transition period from its effective date for those enterprises which were established before the promulgation date of the new tax law and which were entitled to a preferential tax treatment such as a reduced tax rate or a tax holiday. Based on the transitional rule, certain categories of enterprises, including the foreign invested enterprise located in Shenzhen Special Economic Zone and Pudong New District, which previously enjoyed a preferential tax rate of 15% are eligible for a five-year transition period during which the income tax rate will be gradually increased to the unified rate of 25%. Specifically, the applicable rates for AMT and MSC would be 22%, 24% and 25% for 2010, 2011, 2012 and thereafter, respectively.

AMS and MSC have accounted for their current and deferred income tax based on the five-year transitional tax rates, as applicable. On May 29, 2012, AMS was merged by AMT and AMT adopts an EIT rate of 25%.

Dividends paid by PRC subsidiaries of the Group out of the profits earned after December 31, 2007 to non-PRC tax resident investors would be subject to PRC withholding tax. The withholding tax would be 10%, unless a foreign investor's tax jurisdiction has a tax treaty with China that provides for a lower withholding tax rate.

In general, for circumstances not being tax evasion, the PRC tax authorities will conduct examinations of the PRC entities' tax filings of up to five years. Accordingly, the PRC entities' tax years from 2008 to 2012 remain subject to examination by the tax authorities.

Income before income taxes consists of:


	For the Year Ended December 31, 2012
	2010			2011			2012			2012
	RMB			RMB			RMB			US$

Non - PRC		(25,256	)		(31,701	)		(22,250	)		(3,571	)
PRC		200,047			(133,331	)		218,916			35,139

		174,791			(165,032	)		196,666			31,568

The current and deferred components of the income tax expense/(benefit) appearing in the consolidated statements of operations are as follows:


	For the Year Ended December 31, 2012
	2010			2011			2012		2012
	RMB			RMB			RMB		US$

Current tax expense		47,507			57,371			60,137		9,682
Deferred tax (benefit) expense		(3,634	)		(11,051	)		1,869		300

		43,873			46,320			62,186		9,982

A reconciliation of the differences between the statutory tax rate and the effective tax rate for EIT is as follows:


	For the Years Ended December 31,
	2010			2011			2012			2012
	RMB			RMB			RMB			US$

Income before income taxes		174,791			(165,032	)		196,666			31,568

Income tax computed at the statutory tax rate of 25%)		43,698			(41,258	)		49,167			7,892
Effect of different tax rates in different jurisdictions		6,298			7,809			5,506			884
Goodwill impairment		-			75,041			-			-
Non-deductible expenses		1,483			1,839			4,495			722
Effect of preferential tax rate		(5,695	)		(1,699	)		-			-
Effect of tax rate changes		141			(168	)		-			-
Interests and penalties on unrecognized tax positions		(2,052	)		4,756			7,515			1,206
Changes of valuation allowance		-			-			(4,497	)		(722	)

		43,873			46,320			62,186			9,982

The reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:


	For the Years Ended December 31,
	2010			2011			2012			2012
	RMB			RMB			RMB			US$
Balance at beginning of year		14,054			16,576			16,293			2,615
Additions based on tax positions related to the current year		2,613			10,638			8,483			1,362
Additions arising from business acquisitions		-			-			82,780			13,287
Decrease related to prior year tax position		(91	)		(10,921	)		(3,076	)		(494	)


Balance at end of year		16,576			16,293			104,480			16,770

At December 31, 2011 and 2012, there are RMB12,235 and RMB28,262 (US$4,536), of unrecognized tax benefits that if recognized would affect the annual effective tax rate. In addition, at December 31, 2011 and 2012, there are approximately RMB4,058 and RMB76,218 (US$12,234) of unrecognized tax benefits for which the ultimate recognition is relatively certain but there is uncertainty about the timing of the recognition. The amounts may affect the effective tax rate if recognized, in view of valuation allowance considerations.

It is possible that the amount of unrecognized tax positions will change in the next twelve months. However, an estimate of the range of the possible change cannot be made at this time.

The bases for interest and penalties are 0.05% per day and 50% respectively of the relevant income tax liabilities. The Company recognized a (decrease) increase amounting to RMB(1,960), RMB4,756, RMB30,922 (US$4,963) in interest and penalties during the years ended December 31, 2010, 2011 and 2012, respectively. As of December 31, 2011 and 2012, the Company recognized RMB12,636 and RMB43,557 (US$6,991), respectively of interest and penalties.

The aggregate amount and per share effect of the tax holidays are as follows:


	For the Years Ended December 31,
	2010		2011		2012		2012
	RMB		RMB		RMB		US$

The aggregate amount		5,695		1,699		-		-

-Basic		0.04		0.01		-		-

-Diluted		0.04		0.01		-		-

The components of deferred taxes are as follows:


	As at December 31, 2012
	2011			2012			2012
	RMB			RMB			US$
Deferred tax assets, current portion
Accrued expenses		669			8,746			1,403
Accounts receivable		648			177			28
Allowance for doubtful accounts		4,064			46,565			7,474
Net of operating loss		-			2,846			457
Deferred revenue, current		1,824			2,673			429
Others		73			433			71

		7,278			61,440			9,862
Valuation allowance		-			(42,363	)		(6,800	)

Net deferred tax assets, current portion		7,278			19,077			3,062


Deferred tax liabilities, current portion
Deferred cost, current portion		(1,550	)		(2,230	)		(358	)
Revenue generated from financing lease		(139	)		(2,502	)		(402	)

Total deferred tax liabilities, current portion		(1,689	)		(4,732	)		(760	)


Deferred tax assets, current portion, net*		5,589			16,593			2,663

Deferred tax liabilities, current portion, net*		-			(2,248	)		(361	)


Deferred tax assets, non-current portion
Depreciation and amortization		42,225			47,201			7,576
Deposit for non-current assets		5,548			5,548			891
Property plant and equipment impairment		795			795			128
Intangible assets		308			265			43
Deferred revenue, non-current portion		837			715			115
Long term receivables		432			432			69
Long term investment impairment		-			10,204			1,638
Others		1,658			3,874			621

		51,803			69,034			11,081

Valuation allowance		-			(20,575	)		(3,303	)
Net deferred tax assets, non-current portion		51,803			48,459			7,778


Deferred tax liabilities, non-current portion
Deferred costs		(4,636	)		(3,991	)		(641	)
Intangible assets		(12,364	)		(10,272	)		(1,649	)
Property, plant and equipment		(32,787	)		(51,769	)		(8,309	)

Total deferred tax liabilities, non-current portion		(49,787	)		(66,032	)		(10,599	)
Deferred tax assets, non-current portion, net **		20,866			18,110			2,907

Deferred tax liabilities, non-current portion, net **		(18,850	)		(35,683	)		(5,728	)

As at December 31, 2011 and 2012, deferred tax assets, current portion of approximately RMB1,689 and RMB2,483 (US$399) have been offset against deferred tax liabilities, current portion relating to a particular tax-paying component of an enterprise and within a particular tax jurisdiction, respectively.

As at December 31, 2011 and 2012, deferred tax assets, non-current portion of approximately RMB30,937 and RMB30,349 (US$4,871) have been offset against deferred tax liabilities, non-current portion relating to a particular tax-paying component of an enterprise and within a particular tax jurisdiction, respectively.

The movement of valuation allowance is as follows:


	2012			2012
	RMB			US$

Balance at beginning of year		-			-
Acquisition of CAH		(67,435	)		(10,825	)
Change of valuation allowance in current year		4,497			722


Balance at end of year		(62,938	)		(10,103	)

Aggregate undistributed earnings of the Company's subsidiaries located in the PRC that are available for distribution at December 31, 2012 are considered to be indefinitely reinvested under ASC 740, Income Taxes, and accordingly, no provision has been made for taxes that would be payable upon the distribution of those amounts to any entity within the Group outside the PRC. The cumulative amount of such retained earnings are RMB465,450 and RMB617,980 (US$99,193) as at December 31, 2011 and 2012 respectively. The determination of the unrecognized deferred tax liability for temporary differences related to investments in foreign subsidiaries that are essentially permanent in duration is not practicable.

The Group does not have any present plan to pay any cash dividends from the PRC subsidiaries in the foreseeable future. It intends to retain most of its available funds and any future earnings on its PRC subsidiaries for use in the operation and expansion of its business. As of December 31, 2012, the PRC subsidiaries have not declared any dividends to its holding companies. Dividends paid to shareholders in 2012 were from funds held by the Group's offshore holding companies.

Business taxes

Generally revenue earned from the provision of leasing and management services is subject to 5% business tax regulations promulgated by the State Council of the PRC. According to Guoshuihan [1999] No. 3402 issued by State Administration of Tax (the "SAT"), the revenue generated from certain qualified profit sharing cooperation arrangements, which is treated as investment income under existing PRC tax regulation is not subject to business taxes. One of the Group's subsidiaries has not recorded any business taxes on certain of its leasing and management services on the basis that revenue generated from these profit sharing cooperation arrangements with hospitals are not subject to business taxes. Based on the above, management believes that it is not probable the SAT will challenge this subsidiary's position that it's not subject to business tax for those profit sharing cooperation arrangements.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 136, 172

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 43, 44, 45, 46, 47, 48, 49

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

EMPLOYEE SHARE OPTIONS

12 Months Ended

Dec. 31, 2012

EMPLOYEE SHARE OPTIONS [Abstract]

EMPLOYEE SHARE OPTIONS

25.

EMPLOYEE SHARE OPTIONS

On October 16, 2008, the Board of Directors adopted the 2008 Share Incentive Plan ("The 2008 Share Incentive Plan"). The 2008 Share Incentive Plan provides for the granting of options, share appreciation rights, or other share based awards to key employees, directors or consultants. The total number of the Company's ordinary shares that may be issued under the 2008 Share Incentive Plan is up to 13,218,000 ordinary shares.

On September 30, 2011, the Company granted options to purchase 4,765,800 ordinary shares to its employees at an exercise price $2.17 per share, a contractual life of eight years and vest equally on the first, second, third, and fourth anniversary of the grant date. The measurement date occurred when the exercise price was established, at which time the Company estimated the fair value of these share-based payment awards and recognize compensation cost over each employee's respective requisite service period which closely approximates the vesting period of the awards. The total compensation recognized in for the years ended December 31 2010, 2011 and 2012 was RMB9,571, RMB9,234 and RMB9,084 (US$1,458), respectively. The Company recognizes the compensation expense on a straight-line basis over the requisite service period for the entire award. However, the amount of compensation cost recognized at any date must at least equal the portion of the grant-date value of the award that is vested at that date.

The Company calculated the estimated grant date fair value of the share options granted on September 30, 2011, using a Black-Scholes Model based on the following weighted average assumptions:


	September 30, 2011
	2008 Share Incentive Plan
Risk-fee interest rate		0.96	%
Dividend yield		-
Expected volatility range		43.98	%
Expected term		5.25 years

The risk-free rate was based on the US Treasury bond yield curve in effect at the time of grant for periods corresponding with the expected term of the option. The dividend yield was assumed nil, although the Company paid a special dividend in 2011, the Company has not yet developed a long-term dividend policy and does not currently expect to pay dividends on its ordinary shares in the foreseeable future. The volatility assumption was estimated based on the price volatility of ordinary shares of comparable companies in the health care industry. The expected term of options granted in 2011 was calculated based upon the expected term of similar grants of comparable companies. Forfeiture rate is estimated based on the historical and future expectation of employee turnover rate and will be adjusted to reflect future change in circumstances and facts, if any.

The following table summarizes employee share-based awards activities for the year ended December 31, 2012:


Share Options Granted to Employees	Number of Shares		Weighted- Average Exercise Price		Weighted Average Grant-date Fair Value		Weighted Average Remaining Contractual Term (Years)		Aggregate Intrinsic Value

Outstanding, January 1, 2012		4,643,734	US$	3.55	US$	1.25		6.05
Forfeited		-		-		-
Granted		-		-		-

Outstanding, December 31, 2012		4,643,734	US$	3.55	US$	1.25		5.05		-


Vested and expected to vest at December 31, 2012		4,643,734	US$	3.67	US$	1.25		5.05		-


Exercisable at December 31, 2012		2,143,925	US$	3.67	US$	1.25		5.05		-

There were 2,499,809 and 1,338,876 nonvested share options as of January 1, 2012 and December 31, 2012, respectively. 1,160,934 share options vested during the year ended December 31, 2012. The weighted average grant date far value is US$1.18.

The weighted-average grant-date fair value of share options granted for the years ended December 31, 2010, 2011 and 2012 are Nil, US$0.29, and Nil respectively.

The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying awards and the fair value of the Company's shares that would have been received by the option holders if all in-the-money options had been exercised on the issuance date.

There were no options exercised for the years ended December 31, 2010, 2011 and 2012. The total intrinsic value of the options granted and exercised for the years ended December 31, 2010, 2011 and 2012 was nil for each year.

As of December 31, 2012, there was RMB8,538 (US$1,371) unrecognized share-based compensation cost related to share options. That deferred cost is expected to be recognized over a weighted-average vesting period of 1.05 years. To the extent the actual forfeiture rate is different from original estimate, actual share-based compensation costs related to these awards may be different from the expectation.

The share-based compensation expense of the share-based awards granted to employees for the years ended December 31, 2010, 2011 and 2012 is as follows:


	For the Years ended December 31,
	2010		2011		2012		2012
	RMB		RMB		RMB		US$

General and administrative expenses		7,046		6,876		6,776		1,087
Selling expenses		2,525		2,358		2,308		371


		9,571		9,234		9,084		1,458

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 3: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

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-Paragraph 1

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Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph 64, 65, A240

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

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-Paragraph 1

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Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 14

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 93-6

-Paragraph 53

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

RELATED PARTY TRANSACTIONS

12 Months Ended

Dec. 31, 2012

RELATED PARTY TRANSACTIONS

26.

RELATED PARTY TRANSACTIONS

Related parties


Name of Related Parties		Relationship with the Group

Xi'an Jiangyuan Andike Positron Co., Ltd.		Equity investee of the Group
New Chang'an		Noncontrolling shareholder of CAH
Shaanxi Juntai Real Estate Co., Ltd		Entity indirectly controlled by New Chang'an

The Group had the following related party transactions for the years ended December 31, 2010, 2011 and 2012:


				For the Years Ended December 31,
	Note			2010		2011		2012			2012
				RMB		RMB		RMB			US$
Provision of medical service:
Shaanxi Juntai Real Estate Co., Ltd					-		-		(637	)		(102	)


Loan to a interest of a subsidiary:
New Chang'an (note 3)					-		-		100,000			16,051


Purchase of medical supplies:
Xi'an Jiangyuan Andike Positron Co., Ltd.		i	)		-		-		5,249			843

The balances between the Company and its related parties as of December 31, 2011 and 2012 are listed below:


		As of December 31,
	Note	2011		2012			2012
		RMB		RMB			US$
Due from related parties:
New Chang'an*			-		100,000			16,051
Shaanxi Juntai Real Estate Co., Ltd			-		1,200			193

			-		101,200			16,244

Due to related parties, current
Xi'an Jiangyuan Andike Positron Co., Ltd.			-		(4,410	)		(708	)
New Chang'an**			-		(1,500	)		(241	)

			-		(5,910	)		(949	)

Due to related parties, non-current
Shaanxi Juntai Real Estate Co., Ltd***			-		(19,301	)		(3,098	)
New Chang'an**			-		(7,527	)		(1,208	)

			-		(26,828	)		(4,306	)

*	The loan to New Chang'an carried an annual interest rate of 7.38% (note 18).

**	The current balance due to New Chang'an was related to building construction costs paid on behalf of CAH. The noncurrent balance represented an advance payment from New Chang'an for the acquisition of the prepaid land lease from CAH (note 20).

***	According to the agreement between CAH and Shaanxi Juntai, this balance is interest free and will be settled in 2014, pending the finalization of the outstanding balances among CAH, New Chang'an and Shaanxi Juntai (note 1).

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph b

-Article 3A

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(k))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph k

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Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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Reference 8: http://www.xbrl.org/2003/role/presentationRef

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-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39678-107864

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 57

-Paragraph 1-4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

EMPLOYEE DEFINED CONTRIBUTION PLAN

12 Months Ended

Dec. 31, 2012

EMPLOYEE DEFINED CONTRIBUTION PLAN [Abstract]

EMPLOYEE DEFINED CONTRIBUTION PLAN

27.

EMPLOYEE DEFINED CONTRIBUTION PLAN

Full time employees of the Group in the PRC participate in a government mandated defined contribution plan, pursuant to which certain pension benefits, medical care, employee housing fund and other welfare benefits are provided to employees. Chinese labor regulations require that the PRC subsidiaries of the Group make contributions to the government for these benefits based on certain percentages of the employees' salaries. The Group has no legal obligation for the benefits beyond the contributions made. The total amounts for such employee benefits, which were expensed as incurred, were RMB3,510 and RMB4,977 and RMB7,148 (US$1,147) for the years ended December 31, 2010, 2011 and 2012, respectively.

Obligations for contributions to defined contribution retirement plans for full-time employees in Singapore are recognized as expense in the statements of comprehensive income as incurred. The total amounts for such employee benefits were approximately RMB78, RMB97 and RMB108 (US$17) for the years ended December 31, 2010, 2011 and 2012, respectively.

COMMITMENTS AND CONTINGENCIES

12 Months Ended

Dec. 31, 2012

COMMITMENTS AND CONTINGENCIES [Abstract]

COMMITMENTS AND CONTINGENCIES

28.

COMMITMENTS AND CONTINGENCIES

Operating lease commitments

Future minimum payments under non-cancelable operating leases with initial terms in excess of one year consist of the following at December 31, 2012:


	RMB		US$

2013		9,685		1,555
2014		9,096		1,460
2015		5,473		879
2016 and thereafter		574		92

		24,828		3,986

Payments under operating leases are expensed on a straight-line basis over the periods of their respective leases. The terms of the leases do not contain material rent escalation clauses or contingent rents. For the years ended December 31, 2010, 2011 and 2012, total rental expenses for all operating leases amounted to approximately RMB5,630, RMB6,232 and RMB8,986 (US$1,442), respectively.

Purchase commitments

The Group has commitments to purchase certain medical equipment of RMB69,081 (US$11,088) at December 31, 2012, which are scheduled to be paid within one year.

Other commitments

The Group has commitments to acquire a land lease amounting to RMB25,708 (US$4,126), invest in Suzhou Chorus amounted to RMB1,920 (US$308) , which will be paid in full within the next two years.

Income taxes

As of December 31, 2012, the Group has recognized approximately RMB99,311 (US$15,957) as an accrual for unrecognized tax positions (note 24). The final outcome of the tax uncertainty is dependent upon various matters including tax examinations, interpretation of tax laws or expiration of status of limitation. However, due to the uncertainties associated with the status of examinations, including the protocols of finalizing audits by the relevant tax authorities, there is a high degree of uncertainty regarding the future cash outflows associated with these tax uncertainties. As December 31, 2012, the Group classified the unrecognized tax positions of RMB31,591 (US$5,071) as current liabilities and RMB67,719 (US$10,870) as non-current liabilities.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 14

-Paragraph 3

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.25)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 825

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-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 460

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-Name Accounting Standards Codification

-Topic 450

-SubTopic 20

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-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 5

-Paragraph 9, 10, 11, 12

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

SEGMENT REPORTING

12 Months Ended

Dec. 31, 2012

SEGMENT REPORTING [Abstract]

SEGMENT REPORTING

29.

SEGMENT REPORTING

In accordance with ASC 280, the Group's chief operating decision maker ("CODM") has been identified as the Chief Executive Officer, who reviews consolidated results when making decisions about allocating resources and assessing performance of the Group. The Group's CODM evaluates segment performance based on revenues, cost of revenues and gross profit by segment. Prior to January 1, 2012, the Group consisted of only one segment relating to Network business which mainly comprises leasing of medical equipment. On June 21, 2012, the Hospital segment was added with the acquisition of the 52% equity interest in the CAH (note 4) which operates hospital medical diagnosis service. The accounting policies used in its segment reporting are the same as those used in the preparation of the Group's consolidated financial statements. As substantially all of the Group's long-lived assets and revenues are in and derived from the PRC, geographical segments are not presented. The Group's segment information as of and for the years ended December 31, 2010, 2011 and 2012 is as follows:


	For the Years ended December 31,
	2010			2011			2012			2012
	RMB			RMB			RMB			US$
Net revenues
Revenues from external customers:
Network		389,524			450,125			465,040			74,644
Hospital		-			-			197,309			31,670

Total revenues from external customers		389,524			450,125			662,349			106,314


Intersegment revenues:
Network		-			-			19,894			3,193
Hospital		-			-			-			-

Total intersegment revenues		-			-			19,894			3,193

Total segment revenues		389,524			450,125			682,243			109,507

Reconciling item
Elimination of intersegment revenues		-			-			(19,894	)		(3,193	)


Total revenues		389,524			450,125			662,349			106,314


Segment profit
Network		179,666			(161,306	)		180,631			28,993
Hospital		-			-			25,922			4,162

Total segment profit		179,666			(161,306	)		206,553			33,155

Foreign exchange losses, net		(5,436	)		(10,975	)		(101	)		(16	)
Interest income		7,865			13,357			5,895			946
Interest expense		(7,448	)		(6,454	)		(16,255	)		(2,609	)
Gain (loss) from disposal of property, plant and equipment		543			-			(1,072	)		(172	)
Share of net profit of equity investees		-			-			1,790			287
Other expense (income) , net		(399	)		346			(144	)		(23	)

Income before taxes		174,791			(165,032	)		196,666			31,568


	For the Years ended December 31,
	2010		2011			2012			2012
	RMB		RMB			RMB			US$
Segment assets
Network		2,663,044		2,393,446			2,970,788			476,845
Hospital		-		-			750,020			120,387

Total segment assets		2,663,044		2,393,446			3,720,808			597,232

Reconciling item
Intersegment elimination		-		-			(55,588	)		(8,922	)


Total assets		2,663,044		2,393,446			3,665,220			588,310


Expenditures for additions to long-lived assets
Network		230,258		267,645			284,803			45,714
Hospital		-		-			112,825			18,110
Intersegment elimination		-		-			(57,140	)		(9,172	)

Total expenditure for additions to long-lived assets		230,258		267,645			340,488			54,652

Depreciation and amortization expenses
Network		109,377		119,895			133,996			21,508
Hospital		-		-			16,218			2,603

Total depreciation and amortization expenses		109,377		119,895			150,214			24,111

Impairment loss of long-lived assets and goodwill
Network		-		(333,934	)		(3,360	)		(539	)
Hospital		-		-			-			-

Total impairment loss		-		(333,934	)		(3,360	)		(539	)

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 10

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 29

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 131

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

-Topic 280

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-Paragraph 34

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-Name Accounting Standards Codification

-Topic 280

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-Name Accounting Standards Codification

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-Name Accounting Standards Codification

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+ Details

INCOME (LOSS) PER SHARE

12 Months Ended

Dec. 31, 2012

INCOME (LOSS) PER SHARE [Abstract]

INCOME (LOSS) PER SHARE

30.

INCOME (LOSS) PER SHARE

Basic and diluted income (loss) per share for each of the periods presented is calculated as follows:


	For the Years Ended December 31,
	2010		2011			2012		2012
	RMB		RMB			RMB		US$
Numerator:
Net income (loss) attributable to ordinary shareholders used in calculating income (loss) per ordinary share - basic and diluted		129,400		(215,003	)		130,831		21,000
Denominator:
Weighted average number of ordinary shares outstanding used in calculating basic and diluted income (loss) per share		146,040,594		142,251,454			138,211,177		138,211,177

Basic and diluted income (loss) per share		0.89		(1.51	)		0.95		0.15

The share options were not included in the calculation of diluted income (loss) per share under the treasury stock method for the years ended December 31, 2010, 2011 and 2012, because their exercise prices were greater than the average fair value of the ordinary shares and, therefore, the effect would be anti-dilutive.

- Definition

The entire disclosure for earnings per share.

+ References+ Details

FAIR VALUE MEASUREMENTS

12 Months Ended

Dec. 31, 2012

FAIR VALUE MEASUREMENTS [Abstract]

FAIR VALUE MEASUREMENTS

31.

FAIR VALUE MEASUREMENTS

The Group applies ASC Topic 820, Fair Value Measurements and Disclosures ("ASC 820"), which defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements.

ASC 820 establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows:

Level 1 - Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets.

Level 2 - Include other inputs that are directly or indirectly observable in the marketplace.

Level 3 - Unobservable inputs which are supported by little or no market activity.

ASC 820 describes three main approaches to measuring the fair value of assets and liabilities: (1) market approach; (2) income approach and (3) cost approach. The market approach uses prices and other relevant information generated from market transactions involving identical or comparable assets or liabilities. The income approach uses valuation techniques to convert future amounts to a single present value amount. The measurement is based on the value indicated by current market expectations about those future amounts. The cost approach is based on the amount that would currently be required to replace an asset.

In accordance with ASC 805, the Group remeasures a contingent business acquisition consideration at fair value as at December 31, 2011, on recurring basis using significant unobservable inputs (level 3) which was valued using the income approach based on benchmarking lending interest rate at 6.66%. The contingent business acquisition consideration was settled against with the account receivable of RMB10,566 during the year in connection with a netting agreement entered into with the previous shareholder of a wholly owned subsidiary. The gain from the netting arrangement of RMB1,433 is recorded as "Other operating income" in the statement of comprehensive income.

The following table presents a reconciliation of the contingent business acquisition consideration measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the years ended December 31, 2011 and 2012:


	For the Years Ended December 31,
	2011			2012			2012
	RMB			RMB			US$

Balance as of January 1,		14,072			11,999			1,926

Payment by cash during the year		(2,305	)		-			-
Unrealized loss		232						-
Settlement through netting with receivables		-			(11,999	)		(1,926	)

Balance as of December 31,		11,999			-			-


The amount of total loss for the year is included in "other expenses"		232			-			-

As of December 31, 2012, there was no disclosure related to fair value measurement required under ASC 820-10-50. The following table summarizes the recurring and nonrecurring fair value measurements for each class of assets as of December 31, 2011.


	Fair Value Measurement at December 31, 2011 Using
	December 31, 2011		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significance Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total losses
	RMB		RMB		RMB		RMB		RMB
Fair value measurement
Recurring
Contingent business acquisition consideration		11,999		-		-		11,999		(232	)

Nonrecurring
Long-lived assets held and used*		8,735		-		-		8,735		(3,179	)
Goodwill**		-		-		-		-		(300,163	)

In accordance with ASC 360, long-lived assets held and used with a carrying amount of RMB11,914 were written down to their fair value of RMB8,735, resulting in an impairment charge of RMB3,179, which was included in the caption of "Asset impairment" in the consolidated statements of comprehensive income. The Group utilized cost method under which 38% to 48% discounts were applied to quoted market prices, depending on the expected remaining useful lives of such assets.

In accordance with ASC 350, goodwill with a carrying amount of RMB300,163 was written down to its implied fair value of RMB nil, resulting in an impairment charge of RMB300,163, which was included in the caption of "Asset impairment" in the consolidated statements of comprehensive income . The Group used market price of the Company's ADS, adjusted for an assumed control premium, in determining the fair value of the reporting unit.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

-Paragraph 3, 10, 14, 15

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

-Paragraph 15C, 15D

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 32, 33, 34

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

-Topic 825

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 133

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-Publisher FASB

-Name Accounting Standards Codification

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-Name Accounting Standards Codification

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-Name Statement of Financial Accounting Standard (FAS)

-Number 107

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 159

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

-Paragraph 15A

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+ Details

PARENT COMPANY ONLY CONDENSED FINANCIAL INFORMATION

12 Months Ended

Dec. 31, 2012

PARENT COMPANY ONLY CONDENSED FINANCIAL INFORMATION [Abstract]

PARENT COMPANY ONLY CONDENSED FINANCIAL INFORMATION

32.

PARENT COMPANY ONLY CONDENSED FINANCIAL INFORMATION

Condensed balance sheets


	As at December 31
	2011			2012			2012
	RMB			RMB			US$

ASSETS
Current assets:
Cash		8,869			7,301			1,172
Time deposits with original maturities exceeding three months		31,470			-			-
Amounts due from subsidiaries		227,211			411,919			66,118

Total current assets		267,550			419,220			67,290

Non-current assets:
Investment in subsidiaries		1,790,931			1,945,280			312,238


Total assets		2,058,481			2,364,500			379,528


LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities:
Short-term bank borrowings		-			205,593			33,000
Accrued expenses and other liabilities		3,321			4,453			715
Amounts due to subsidiaries		120,660			122,868			19,722

Total current liabilities		123,981			332,914			53,437



Total liabilities		123,981			332,914			53,437


Shareholders' equity:
Ordinary shares (par value of US$0.0001 per share; authorized shares-500,000,000; issued shares-142,353,532 as of December 31, 2011 and 2012; outstanding shares-141,403,597 and 135,487,408 as of December 31, 2011 and 2012, respectively)		105			105			17
Treasury stock (949,935 and 6,866,124 as of December 31, 2011 and 2012, respectively)		(1	)		(5	)		(1	)
Additional paid-in capital		2,551,877			2,517,496			404,086
Accumulated other comprehensive loss		(17,595	)		(16,955	)		(2,722	)
Accumulated deficit		(599,886	)		(469,055	)		(75,289	)

Total shareholders' equity		1,934,500			2,031,586			326,091

Total liabilities and shareholders' equity		2,058,481			2,364,500			379,528

Condensed statements of comprehensive income


	For the Years Ended December 31
	2010			2011			2012			2012
	RMB			RMB			RMB			US$

Revenues		-			-			-			-
Cost of revenues		-			-			-			-
General and administrative expenses		(27,626	)		(30,561	)		(19,879	)		(3,191	)
Selling expenses		(2,524	)		(2,298	)		(2,296	)		(369	)

Operating loss		(30,150	)		(32,859	)		(22,175	)		(3,560	)
Equity in profit of subsidiaries		155,397			(184,276	)		152,691			24,509
Interest income		742			2,132			307			50
Exchange gain		3,411			-			8			1


Net income (loss)		129,400			(215,003	)		130,831			21,000


Net income (loss) attributable to ordinary shareholders		129,400			(215,003	)		130,831			21,000


Other comprehensive (loss) income, net of tax of nil
Foreign currency translation adjustments		(10,848	)		(2,760	)		640			102

Total other comprehensive (loss) income		(10,848	)		(2,760	)		640			102

Comprehensive income (loss)		118,552			(217,763	)		131,471			21,102

Condensed statements of cash flows


	For the Years Ended December 31
	2010			2011			2012			2012
	RMB			RMB			RMB			US$

Net cash used in operating activities		(16,765	)		(8,418	)		(11,493	)		(1,845	)
Net cash (used in) provided by investing activities		(423,931	)		8,108			(153,651	)		(24,663	)
Net cash (used in) provided by financing activities		(145,574	)		879			163,177			26,192
Exchange rate effect on cash		(6,736	)		266			399			64

Net (decrease) increase in cash		(593,006	)		835			(1,568	)		(252	)
Cash at beginning of the year		601,040			8,034			8,869			1,424

Cash at end of the year		8,034			8,869			7,301			1,172

Basis of presentation

For the presentation of the parent company only condensed financial information, the Company records its investment in subsidiaries under the equity method of accounting as prescribed in ASC 323, Investments-Equity Method and Joint Ventures. Such investment is presented on the balance sheet as "Investment in subsidiaries" and the subsidiaries profit or loss as "Equity in profit or loss of subsidiaries" on the statement of comprehensive income. The parent company only financial statements should be read in conjunction with the Company's consolidated financial statements.

- Definition

The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document.

+ References+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2012

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Basis of presentation

Basis of presentation

The accompanying consolidated financial statements have been prepared in accordance with United States generally accepted accounting principles ("U.S. GAAP").

Use of estimates

Use of estimates

Principles of consolidation

Principles of consolidation

Foreign currency translation and transactions

Foreign currency translation and transactions

Accumulated other comprehensive loss represents the cumulative foreign currency translation adjustments at each balance sheet date.

Convenience translation

Convenience translation

Business combination

Business combination

Cash

Cash

Cash includes cash deposits with original maturities of less than three months, which are unrestricted as to withdrawal and use.

Restricted cash

Restricted cash

Equity method investments

Equity method investments

Held-to-maturity securities

Held-to-maturity securities

Time deposits with original maturities exceeding three months

Time deposits with original maturities exceeding three months

Time deposits consist of deposits placed with financial institutions with original maturity terms of greater than three months, but less than one year.

Accounts receivable and allowance for doubtful accounts

Accounts receivable and allowance for doubtful accounts

Inventories

Inventories

Inventories, consisting of medicine, medical supplies and low-value consumables, are accounted for using the first-in first-out method, and are valued at the lower of cost or market.

Lease obligations

Lease obligations

Operating lease expenses are recognized on a straight-line basis over the applicable lease term.

Net investment in direct financing leases

Net investment in direct financing leases

Property, plant and equipment, net

Property, plant and equipment, net

Property, plant and equipment are stated at cost and are depreciated using the straight-line method over the estimated useful lives of the assets, as follows:


Category	Estimated useful life		Estimated residual value
Buildings		38 years		-
Medical equipment*		6-20 years		-
Electronic and office equipment		5 years		5-10	%
Motor vehicles		5 years		5-10	%
Leasehold improvement and building improvement		shorter of lease term or 5 years		-

*	The cost of the asset is amortized over the useful life. However, if ownership is transferred at the end of the lease term, the cost of the asset is amortized over the shorter of customer contract or the useful life of the asset which ranges from 6-20 years.

Goodwill

Goodwill

Intangible assets, net

Intangible assets, net

Prepaid land lease payments

Prepaid land lease payments

Impairment of long-lived assets and acquired intangibles

Impairment of long-lived assets and acquired intangibles

Treasury stock

Treasury stock

Fair value of financial instruments

Fair value of financial instruments

Deferred revenue

Deferred revenue

Deferred revenue arises from upfront cash payment where the related services have not been rendered and the revenue recognition criteria have yet been fulfilled.

Revenue recognition

Revenue recognition

(1) Lease and management services

(2) Management services

(3) Medical equipment sales

(4) Trial operations of CCICC

(5) Direct financing lease income

(6) Hospital revenue

Cost of revenue

Cost of revenue

Cost of revenues primarily consists of the network and hospital costs.

(1) Cost relating to lease and management service arrangement

(2) Cost of management services

Cost of management services mainly includes the labor costs of technicians and management staff as well as related medical consumables.

(3) Cost of equipment sales

Cost of equipment sales, recorded net against the related revenue, includes the cost of the equipment purchased and other direct costs involved in the equipment sales.

Advertising expenditure

Advertising expenditure

Income taxes

Income taxes

Share-based compensation

Share-based compensation

Income (loss) per share

Income (loss) per share

Comprehensive income (loss)

Comprehensive income (loss)

Comparative Information

Comparative Information

Certain items in the consolidated financial statements have been reclassified to conform to the current year's presentation to facilitate comparison.

Segment reporting

Segment reporting

Recent accounting pronouncement

Recent accounting pronouncement

ORGANIZATION AND BASIS OF PRESENTATION (Tables)

12 Months Ended

Dec. 31, 2012

ORGANIZATION AND BASIS OF PRESENTATION [Abstract]

Schedule of Subsidiaries


Company	Date of establishment	Place of establishment	Percentage of ownership by the Company			Principal activities

Ascendium	September 10, 2007	British Virgin Islands ("BVI")		100	%	Investment holding
OMS	August 22, 1996	BVI		100	%	Investment holding
Medstar Overseas Limited	September 22, 2011	BVI		100	%	Investment holding
Proton BVI	May 16, 2011	BVI		100	%	Investment holding
US Proton	June 29, 2011	U.S.A		100	%	Investment holding
China Medstar	August 8, 2003	Singapore		100	%	Investment holding
Cyber	May 26, 2006	Hong Kong		100	%	Investment holding
CMS Holdings	July 18, 2008	Hong Kong		100	%	Investment holding
King Cheers	May 18, 2001	Hong Kong		100	%	Investment holding
AMT	February 21, 2008	PRC		100	%	Leasing of medical equipment and provision of management services
MSC	March 21, 2003	PRC		100	%	Leasing of medical equipment and provision of management services
CHM	July 23, 2008	PRC		100	%	Provision of management services
Yundu	July 26, 2007	PRC		100	%	Provision of management services
TKM	April 22, 2010	PRC		100	%	Leasing of medical equipment and provision of management services
CCICC	July 06, 2010	PRC		52	%	Medical care co-operation with hospital
XLD	August 25, 2010	PRC		100	%	Leasing of medical equipment
GZ Proton	June 29, 2011	PRC		90	%	Medical technology research and development, and provision of management and consultant services.
JKSY	August 12, 2010	PRC		100	%	Leasing of medical equipment
JWYK	April 26, 2012	PRC		51	%	Medical Information and technology Services
CAH	December 31, 2002	PRC		52	%	Hospital medical diagnosis service

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2012

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Schedule of Information Relating to Property, Plant and Equipment


Category	Estimated useful life		Estimated residual value
Buildings		38 years		-
Medical equipment*		6-20 years		-
Electronic and office equipment		5 years		5-10	%
Motor vehicles		5 years		5-10	%
Leasehold improvement and building improvement		shorter of lease term or 5 years		-

*	The cost of the asset is amortized over the useful life. However, if ownership is transferred at the end of the lease term, the cost of the asset is amortized over the shorter of customer contract or the useful life of the asset which ranges from 6-20 years.

ACQUISITIONS (Tables)

12 Months Ended

Dec. 31, 2012

Chengdu Military Hospital Member

Business Acquisition [Line Items]

Schedule of Fair Value of the Assets Acquired and Liabilities Assumed


	RMB

Current assets		3,465
Property, plant and equipment		6,600
Contract with hospitals		7,963
Deferred tax assets		1,984
Deferred tax liabilities		(2,012	)


Total purchase price allocated		18,000

Cash consideration		18,000

CAH [Member]

Business Acquisition [Line Items]

Schedule of Fair Value of the Assets Acquired and Liabilities Assumed


	RMB			US$
Purchase consideration		378,605			60,770
Cash		248,784			39,933
Pre-existing receivables from CAH		128,573			20,637
Pre-existing favorable agreements		1,248			200

	RMB			US$
Purchase consideration		378,605			60,770
Current assets		72,188			11,587
Indemnification assets		61,706			9,904
Intangible assets		40,000			6,420
Other long lived assets (excluding intangible assets)		421,598			67,672
Current liabilities		(186,484	)		(29,933	)
Unrecognized tax benefits, non current		(61,706	)		(9,904	)
Non-current liabilities		(56,439	)		(9,059	)
Deferred tax assets		17,299			2,777
Deferred tax liabilities		(26,263	)		(4,216	)

Total net assets		281,899			45,248
Noncontrolling interests		(196,179	)		(31,489	)
Goodwill		292,885			47,011

Summary of Pro Forma Financial Information


	Pro forma (unaudited)
	For the Years Ended December 31,
	2010		2011			2012		2012
	RMB		RMB			RMB		US$
Net revenues		506,269		653,335			812,178		130,364

Net income (loss)		67,520		(433,493	)		117,104		18,796

The results of operations of CAH since the acquisition date included in the consolidated statement of comprehensive income for the year ended December 31, 2012 is as follows:


	RMB		US$
Net revenues		197,309		31,670
Net income		13,036		2,092

TKM [Member]

Business Acquisition [Line Items]

Schedule of Fair Value of the Assets Acquired and Liabilities Assumed


	RMB

Current assets		4
Property, plant and equipment		41,217
Contract with hospitals		22,579
Deferred tax assets		381
Deferred tax liabilities		(5,645	)


Total purchase price allocated		58,536

- Definition

Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

+ References+ Details

- Definition

Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1392-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1486-128463

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 52

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 51

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph F4

-Subparagraph e

-Appendix F

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 68

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

ACCOUNTS RECEIVABLE (Tables)

12 Months Ended

Dec. 31, 2012

ACCOUNTS RECEIVABLE [Abstract]

Schedule of Accounts Receivable


	As at December 31,
	2011			2012			2012
	RMB			RMB			US$

Accounts receivable		260,246			213,398			34,253
Allowance for doubtful accounts		(16,057	)		(3,091	)		(496	)

Accounts receivable, net		244,189			210,307			33,757


	For the Years Ended December 31,
	2010			2011			2012			2012
	RMB			RMB			RMB			US$

Movement in allowance for doubtful accounts:
Balance at beginning of the year		2,000			1,431			16,057			2,577
Provisions for the year		1,431			15,377			-			-
Written back during the year		(2,000	)		(751	)		(12,966	)		(2,081	)

Balance at end of the year		1,431			16,057			3,091			496

PREPAYMENTS AND OTHER CURRENT ASSETS (Tables)

12 Months Ended

Dec. 31, 2012

PREPAYMENTS AND OTHER CURRENT ASSETS [Abstract]

Schedule of Prepayments and Other Current Assets


	As at December 31,
	2011			2012			2012
	RMB			RMB			US$
Deposits to a hospital*		15,000			-			-
Prepayments to suppliers**		1,490			769			123
Due from suppliers**		9,661			9,559			1,534
Advances to hospitals***		25,598			32,632			5,238
Advances to employees****		5,987			13,442			2,158
Deferred costs		6,200			6,200			995
Others		6,949			15,140			2,430

		70,885			77,742			12,478
Reserve for unrecoverable deposits		(10,619	)		(10,270	)		(1,648	)

		60,266			67,472			10,830


	For the Years Ended December 31,
	2010		2011		2012			2012
	RMB		RMB		RMB			US$

Movement in reserve for unrecoverable deposits:
Balance at beginning of the year		-		706		10,619			1,704
Provisions for the year		706		9,913		-			-
Foreign currency translation		-		-		(349	)		(56	)

Balance at end of the year		706		10,619		10,270			1,648

Provisions are charged directly to the statement of comprehensive income. The related expense is included in the caption "asset impairment".

*	The amount represents an interest-free cash deposit paid to a customer hospital pursuant to the management service contract to which the deposit is repayable at the termination of the service contract.

***

****

INVENTORY (Tables)

12 Months Ended

Dec. 31, 2012

INVENTORY [Abstract]

Schedule of Inventory


	As at December31,
	2011		2012		2012
	RMB		RMB		US$
Medicine		-		6,385		1,025
Medical supplies		-		2,011		323
Low-value consumables		1,364		285		46

		1,364		8,681		1,394

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)

12 Months Ended

Dec. 31, 2012

PROPERTY, PLANT AND EQUIPMENT, NET [Abstract]

Schedule of Property, Plant and Equipment, Net


	As at December 31,
	2011			2012			2012
	RMB			RMB			US$

Buildings		170,002			376,858			60,490
Medical equipment		952,579			1,138,927			182,810
Electronic and office equipment		5,200			34,717			5,572
Motor vehicles		941			3,838			616
Leasehold improvement and building improvement		5,400			5,635			905
Construction in progress		146,894			247,708			39,760

Total		1,281,016			1,807,683			290,153
Less: accumulated depreciation		(209,134	)		(281,584	)		(45,197	)


		1,071,882			1,526,099			244,956

Less: impairment		(3,179	)		(3,179	)		(510	)

		1,068,703			1,522,920			244,446

- Definition

Tabular disclosure of the useful life and salvage value of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

+ References+ Details

PREPAID LAND LEASE PAYMENTS (Tables) (Prepaid Land Lease Rights [Member])

12 Months Ended

Dec. 31, 2012

Prepaid Land Lease Rights [Member]

Finite-Lived Intangible Assets [Line Items]

Schedule of Prepaid Land Lease Payments


	As at December, 31
	2011			2012			2012
	RMB			RMB			US$

Prepaid land lease payments		28,423			92,814			14,896
Less: accumulated amortization		(1,053	)		(2,690	)		(430	)

Net carrying value		27,370			90,124			14,466

Schedule of Estimated Future Annual Amortization Expense


	Amortization
	RMB		US$
2013		2,532		406
2014		2,532		406
2015		2,532		406
2016		2,532		406
2017		2,532		406

GOODWILL AND ACQUIRED INTANGIBLE ASSETS, NET (Tables)

12 Months Ended

Dec. 31, 2012

GOODWILL AND ACQUIRED INTANGIBLE ASSETS, NET [Abstract]

Schedule of Goodwill


	For the Years Ended December 31,
	2010		2011			2012		2012
	RMB		RMB			RMB		US$

Balance at beginning of year		300,163		300,163			-		-
Acquisition of CAH		-		-			292,885		47,011
Less: impairment charge		-		(300,163	)		-		-


Balance at end of year		300,163		-			292,885		47,011

Acquired Finite Lived Intangible Assets [Member]

Finite-Lived Intangible Assets [Line Items]

Schedule of Acquired Intangible Assets


	Customer relationship intangibles			Operating lease intangibles			Medical insurance coverage			Radiotherapy permits			Others			Total
	RMB			RMB			RMB			RMB			RMB			RMB

Intangible assets, net:
At January 1, 2011		136,990			9,123			-			-			-			146,113
Acquisition of a cancer center l (note 4)		7,963			-			-			-			-			7,963
Disposal		-			-			-			-			-			-
Amortization expenses		(23,309	)		(1,749	)		-			-			-			(25,058	)

Intangible assets, net:
At December 31, 2011 and January 1, 2012		121,644			7,374			-			-			-			129,018
Acquisition of an asset-JKSY		2,456			-			-			-			-			2,456
Contribution by the noncontrolling shareholder-JWYK					-			-			-			4,900			4,900
Acquisition of a business-CAH		-			-			30,000			10,000			-			40,000
Disposal		(1,204	)		-			-			-			-			(1,204	)
Amortization expenses		(24,117	)		(1,837	)		(1,500	)		(714	)		(490	)		(28,658	)

Intangible assets, net At December 31, 2012		98,779			5,537			28,500			9,286			4,410			146,512

Intangible assets, net At December 31, 2012, in US$		15,855			889			4,575			1,491			707			23,517

At December 31, 2012:
Intangible assets, cost		215,730			15,078			30,000			10,000			4,900			275,708
Less: accumulated amortization		(116,951	)		(9,541	)		(1,500	)		(714	)		(490	)		(129,196	)

		98,779			5,537			28,500			9,286			4,410			146,512

Schedule of Estimated Future Annual Amortization Expense


	Amortization
	RMB		US$
2013		28,158		4,520
2014		25,521		4,096
2015		23,825		3,824
2016		17,003		2,729
2017		15,346		2,463

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References+ Details

DEPOSITS FOR NON-CURRENT ASSETS (Tables)

12 Months Ended

Dec. 31, 2012

DEPOSITS FOR NON-CURRENT ASSETS [Abstract]

Schedule of Deposits for Non-Current Assets


	As at December 31,
	2011			2012			2012
	RMB			RMB			US$

Deposits for purchase of property, plant and equipment *		197,879			159,890			25,664
Others **		32,600			29,600			4,751


		230,479			189,490			30,415
Reserve for unrecoverable deposits		(23,192	)		(26,552	)		(4,262	)


		207,287			162,938			26,153


	For the Years Ended December 31,
	2010		2011		2012		2012
	RMB		RMB		RMB		US$

Movement in reserve for unrecoverable deposits:
Balance at beginning of the year		-		2,513		23,192		3,723
Provisions for the year		2,513		20,679		3,360		539

Balance at end of the year		2,513		23,192		26,552		4,262

NET INVESTMENT IN DIRECT FINANCING LEASES (Tables)

12 Months Ended

Dec. 31, 2012

NET INVESTMENT IN DIRECT FINANCING LEASES [Abstract]

Schedule of Net Investment in Direct Financing Leases


	As at December 31,
	2011			2012			2012
	RMB			RMB			US$

Total minimum lease payments to be received		179,122			321,614			51,623
Initial direct cost		1,758			3,963			636

		180,880			325,577			52,259

Unearned income		(33,797	)		(64,581	)		(10,366	)


Net investment in direct finance leases		147,083			260,996			41,893


Current		49,821			89,451			14,358
Non-current		97,262			171,545			27,535


Total		147,083			260,996			41,893

Schedule of Future Minimum Lease Payments


	Future minimum lease payments
	RMB		US$

2013		94,528		15,173
2014		78,771		12,644
2015		72,294		11,604
2016		59,559		9,560
2017		20,425		3,278

EQUITY METHOD INVESTMENTS (Tables)

12 Months Ended

Dec. 31, 2012

EQUITY METHOD INVESTMENTS [Abstract]

Schedule of Equity Method Investments

As of December 31, 2011 and 2012, the Company had the following equity method investments:


				Equity interest owned by the Group As of December 31,
	Note			2011			2012
Xi'an Jiangyuan Andike Ltd		i	)		27	%		33	%
Beijing Proton Medical Center Co. Ltd		ii	)		-			25	%
PTC - Houston Management, LP		iii	)		-			45	%
Suzhou Chorus Medical Technologies Co., Ltd		iv	)		-			36	%

i)	During 2011 and 2012, the Group respectively subscribed to 27% and 6% equity interest of Xi'an Jiangyuan Andike Ltd ("JYADK"), for a consideration of RMB540 and RMB120, respectively.

ii)	On October 19, 2012, the Group incorporated Beijing Proton Medical Center Co. Ltd ("BPC") with other investors. The Group holds 25% equity interest in BPC with the investment amounting to RMB25,000.

iii)

iv)	On December 17, 2012, the Group acquired 36% of Suzhou Chorus Medical Technologies Co., Ltd , for a consideration of RMB2,400.

- Definition

Tabular disclosure of equity method investments in common stock. The disclosure may include: (a) the name of each investee or group of investments for which combined disclosure is appropriate, (2) the percentage ownership of common stock, (3) the difference, if any, between the carrying amount of an investment and the value of the underlying equity in the net assets and the accounting treatment of difference, if any, and (4) the aggregate value of each identified investment based on its quoted market price, if available.

+ References+ Details

OTHER NON-CURRENT ASSETS (Tables)

12 Months Ended

Dec. 31, 2012

OTHER NON-CURRENT ASSETS [Abstract]

Schedule of Other Non-Current Assets


	As at December 31,
	2011		2012		2012
	RMB		RMB		US$

Deferred costs		3,750		2,363		379
Deposits- long-term*		71,660		70,574		11,328
Deposits for prepaid land lease payments		-		25,451		4,085
Others		11,321		16,370		2,628


		86,731		114,758		18,420

BANK BORROWINGS (Tables)

12 Months Ended

Dec. 31, 2012

BANK BORROWINGS [Abstract]

Schedule of Bank Borrowings


	As at December 31,
	2011		2012		2012
	RMB		RMB		US$

Total bank borrowings		201,179		875,457		140,521


Comprised of:
Short-term		15,000		383,083		61,489
Long-term, current portion		77,479		191,473		30,734

		92,479		574,556		92,223
Long-term, non-current portion		108,700		300,901		48,298


		201,179		875,457		140,521

Schedule of Maturities of Long-Term Debt


	Repayment
	RMB		US$

Within one year		191,473		30,734
Between one and two years		186,064		29,865
Between two and three years		106,777		17,139
Between three and four years		4,480		719
Between four and five years		3,580		575

		492,374		79,032

ACCRUED EXPENSES AND OTHER LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2012

ACCRUED EXPENSES AND OTHER LIABILITIES [Abstract]

Schedule of Accrued Expenses and Other Liabilities


	As at December 31,
	2011		2012		2012
	RMB		RMB		US$

Accrued expenses		3,750		7,856		1,261
Salaries and welfare payable		3,189		29,889		4,798
Business and other taxes payable		17,527		8,804		1,413
Unrecognized tax positions (note 24)		28,929		31,591		5,071
Other accruals		5,702		13,900		2,230

		59,097		92,040		14,773

OTHER LONG-TERM LIABILIITES (Tables)

12 Months Ended

Dec. 31, 2012

OTHER LONG-TERM LIABILITIES [Abstract]

Schedule of Other Long-Term Liabilities


	As at December 31,
	2011		2012		2012
	RMB		RMB		US$

Deferred revenue, non-current portion		6,839		3,047		489
Obligations under capital leases, non-current portion (note 21)		2,289		400		64
Lease deposit		2,000		2,000		321
Liability arising from an unfavorable contract*		-		29,199		4,687


Total		11,128		34,646		5,561

OBLIGATIONS UNDER CAPITAL LEASES (Tables)

12 Months Ended

Dec. 31, 2012

OBLIGATIONS UNDER CAPITAL LEASES [Abstract]

Schedule of Future Minimum Lease Payments


	Minimum lease payments
	RMB			US$

2013		2,611			419

Total capital lease payments		2,611			419
Less: imputed interest		(94	)		(15	)

		2,517			404
Less: current portion		(2,117	)		(340	)

Non-current portion (note 20)		400			64

TAXATION (Tables)

12 Months Ended

Dec. 31, 2012

TAXATION [Abstract]

Schedule of Income Before Income Taxes


	For the Year Ended December 31, 2012
	2010			2011			2012			2012
	RMB			RMB			RMB			US$

Non - PRC		(25,256	)		(31,701	)		(22,250	)		(3,571	)
PRC		200,047			(133,331	)		218,916			35,139

		174,791			(165,032	)		196,666			31,568

Schedule of Income Tax Expense/(Benefit)


	For the Year Ended December 31, 2012
	2010			2011			2012		2012
	RMB			RMB			RMB		US$

Current tax expense		47,507			57,371			60,137		9,682
Deferred tax (benefit) expense		(3,634	)		(11,051	)		1,869		300

		43,873			46,320			62,186		9,982

Reconciliation of Differences Between Statutory Tax Rate and Effective Tax Rate


	For the Years Ended December 31,
	2010			2011			2012			2012
	RMB			RMB			RMB			US$

Income before income taxes		174,791			(165,032	)		196,666			31,568

Income tax computed at the statutory tax rate of 25%)		43,698			(41,258	)		49,167			7,892
Effect of different tax rates in different jurisdictions		6,298			7,809			5,506			884
Goodwill impairment		-			75,041			-			-
Non-deductible expenses		1,483			1,839			4,495			722
Effect of preferential tax rate		(5,695	)		(1,699	)		-			-
Effect of tax rate changes		141			(168	)		-			-
Interests and penalties on unrecognized tax positions		(2,052	)		4,756			7,515			1,206
Changes of valuation allowance		-			-			(4,497	)		(722	)

		43,873			46,320			62,186			9,982

Reconciliation of Accrued Unrecognized Tax Positions


	For the Years Ended December 31,
	2010			2011			2012			2012
	RMB			RMB			RMB			US$
Balance at beginning of year		14,054			16,576			16,293			2,615
Additions based on tax positions related to the current year		2,613			10,638			8,483			1,362
Additions arising from business acquisitions		-			-			82,780			13,287
Decrease related to prior year tax position		(91	)		(10,921	)		(3,076	)		(494	)


Balance at end of year		16,576			16,293			104,480			16,770

Schedule of Tax Holidays


	For the Years Ended December 31,
	2010		2011		2012		2012
	RMB		RMB		RMB		US$

The aggregate amount		5,695		1,699		-		-

-Basic		0.04		0.01		-		-

-Diluted		0.04		0.01		-		-

Schedule of Deferred Taxes


	As at December 31, 2012
	2011			2012			2012
	RMB			RMB			US$
Deferred tax assets, current portion
Accrued expenses		669			8,746			1,403
Accounts receivable		648			177			28
Allowance for doubtful accounts		4,064			46,565			7,474
Net of operating loss		-			2,846			457
Deferred revenue, current		1,824			2,673			429
Others		73			433			71

		7,278			61,440			9,862
Valuation allowance		-			(42,363	)		(6,800	)

Net deferred tax assets, current portion		7,278			19,077			3,062


Deferred tax liabilities, current portion
Deferred cost, current portion		(1,550	)		(2,230	)		(358	)
Revenue generated from financing lease		(139	)		(2,502	)		(402	)

Total deferred tax liabilities, current portion		(1,689	)		(4,732	)		(760	)


Deferred tax assets, current portion, net*		5,589			16,593			2,663

Deferred tax liabilities, current portion, net*		-			(2,248	)		(361	)


Deferred tax assets, non-current portion
Depreciation and amortization		42,225			47,201			7,576
Deposit for non-current assets		5,548			5,548			891
Property plant and equipment impairment		795			795			128
Intangible assets		308			265			43
Deferred revenue, non-current portion		837			715			115
Long term receivables		432			432			69
Long term investment impairment		-			10,204			1,638
Others		1,658			3,874			621

		51,803			69,034			11,081

Valuation allowance		-			(20,575	)		(3,303	)
Net deferred tax assets, non-current portion		51,803			48,459			7,778


Deferred tax liabilities, non-current portion
Deferred costs		(4,636	)		(3,991	)		(641	)
Intangible assets		(12,364	)		(10,272	)		(1,649	)
Property, plant and equipment		(32,787	)		(51,769	)		(8,309	)

Total deferred tax liabilities, non-current portion		(49,787	)		(66,032	)		(10,599	)
Deferred tax assets, non-current portion, net **		20,866			18,110			2,907

Deferred tax liabilities, non-current portion, net **		(18,850	)		(35,683	)		(5,728	)

Summary of Movement in Valuation Allowance


	2012			2012
	RMB			US$

Balance at beginning of year		-			-
Acquisition of CAH		(67,435	)		(10,825	)
Change of valuation allowance in current year		4,497			722


Balance at end of year		(62,938	)		(10,103	)

- Definition

Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

+ References+ Details

EMPLOYEE SHARE OPTIONS (Tables)

12 Months Ended

Dec. 31, 2012

Share-Based Compensation [Abstract]

Schedule of Assumptions Used


	September 30, 2011
	2008 Share Incentive Plan
Risk-fee interest rate		0.96	%
Dividend yield		-
Expected volatility range		43.98	%
Expected term		5.25 years

Summary of Stock Options


Share Options Granted to Employees	Number of Shares		Weighted- Average Exercise Price		Weighted Average Grant-date Fair Value		Weighted Average Remaining Contractual Term (Years)		Aggregate Intrinsic Value

Outstanding, January 1, 2012		4,643,734	US$	3.55	US$	1.25		6.05
Forfeited		-		-		-
Granted		-		-		-

Outstanding, December 31, 2012		4,643,734	US$	3.55	US$	1.25		5.05		-


Vested and expected to vest at December 31, 2012		4,643,734	US$	3.67	US$	1.25		5.05		-


Exercisable at December 31, 2012		2,143,925	US$	3.67	US$	1.25		5.05		-

Schedule of Share-Based Compensation Expense


	For the Years ended December 31,
	2010		2011		2012		2012
	RMB		RMB		RMB		US$

General and administrative expenses		7,046		6,876		6,776		1,087
Selling expenses		2,525		2,358		2,308		371


		9,571		9,234		9,084		1,458

- Definition

Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.

+ References+ Details

RELATED PARTY TRANSACTIONS (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Related Party Transactions


				For the Years Ended December 31,
	Note			2010		2011		2012			2012
				RMB		RMB		RMB			US$
Provision of medical service:
Shaanxi Juntai Real Estate Co., Ltd					-		-		(637	)		(102	)


Loan to a interest of a subsidiary:
New Chang'an (note 3)					-		-		100,000			16,051


Purchase of medical supplies:
Xi'an Jiangyuan Andike Positron Co., Ltd.		i	)		-		-		5,249			843

Schedule of Related Party Balances


		As of December 31,
	Note	2011		2012			2012
		RMB		RMB			US$
Due from related parties:
New Chang'an*			-		100,000			16,051
Shaanxi Juntai Real Estate Co., Ltd			-		1,200			193

			-		101,200			16,244

Due to related parties, current
Xi'an Jiangyuan Andike Positron Co., Ltd.			-		(4,410	)		(708	)
New Chang'an**			-		(1,500	)		(241	)

			-		(5,910	)		(949	)

Due to related parties, non-current
Shaanxi Juntai Real Estate Co., Ltd***			-		(19,301	)		(3,098	)
New Chang'an**			-		(7,527	)		(1,208	)

			-		(26,828	)		(4,306	)

*	The loan to New Chang'an carried an annual interest rate of 7.38% (note 18).

**	The current balance due to New Chang'an was related to building construction costs paid on behalf of CAH. The noncurrent balance represented an advance payment from New Chang'an for the acquisition of the prepaid land lease from CAH (note 20).

***	According to the agreement between CAH and Shaanxi Juntai, this balance is interest free and will be settled in 2014, pending the finalization of the outstanding balances among CAH, New Chang'an and Shaanxi Juntai (note 1).

COMMITMENTS AND CONTINGENCIES (Tables)

12 Months Ended

Dec. 31, 2012

COMMITMENTS AND CONTINGENCIES [Abstract]

Schedule of Future Minimum Payments Under Non-Cancelable Operating Leases


	RMB		US$

2013		9,685		1,555
2014		9,096		1,460
2015		5,473		879
2016 and thereafter		574		92

		24,828		3,986

SEGMENT REPORTING (Tables)

12 Months Ended

Dec. 31, 2012

SEGMENT REPORTING [Abstract]

Summary of Information by Segment


	For the Years ended December 31,
	2010			2011			2012			2012
	RMB			RMB			RMB			US$
Net revenues
Revenues from external customers:
Network		389,524			450,125			465,040			74,644
Hospital		-			-			197,309			31,670

Total revenues from external customers		389,524			450,125			662,349			106,314


Intersegment revenues:
Network		-			-			19,894			3,193
Hospital		-			-			-			-

Total intersegment revenues		-			-			19,894			3,193

Total segment revenues		389,524			450,125			682,243			109,507

Reconciling item
Elimination of intersegment revenues		-			-			(19,894	)		(3,193	)


Total revenues		389,524			450,125			662,349			106,314


Segment profit
Network		179,666			(161,306	)		180,631			28,993
Hospital		-			-			25,922			4,162

Total segment profit		179,666			(161,306	)		206,553			33,155

Foreign exchange losses, net		(5,436	)		(10,975	)		(101	)		(16	)
Interest income		7,865			13,357			5,895			946
Interest expense		(7,448	)		(6,454	)		(16,255	)		(2,609	)
Gain (loss) from disposal of property, plant and equipment		543			-			(1,072	)		(172	)
Share of net profit of equity investees		-			-			1,790			287
Other expense (income) , net		(399	)		346			(144	)		(23	)

Income before taxes		174,791			(165,032	)		196,666			31,568


	For the Years ended December 31,
	2010		2011			2012			2012
	RMB		RMB			RMB			US$
Segment assets
Network		2,663,044		2,393,446			2,970,788			476,845
Hospital		-		-			750,020			120,387

Total segment assets		2,663,044		2,393,446			3,720,808			597,232

Reconciling item
Intersegment elimination		-		-			(55,588	)		(8,922	)


Total assets		2,663,044		2,393,446			3,665,220			588,310


Expenditures for additions to long-lived assets
Network		230,258		267,645			284,803			45,714
Hospital		-		-			112,825			18,110
Intersegment elimination		-		-			(57,140	)		(9,172	)

Total expenditure for additions to long-lived assets		230,258		267,645			340,488			54,652

Depreciation and amortization expenses
Network		109,377		119,895			133,996			21,508
Hospital		-		-			16,218			2,603

Total depreciation and amortization expenses		109,377		119,895			150,214			24,111

Impairment loss of long-lived assets and goodwill
Network		-		(333,934	)		(3,360	)		(539	)
Hospital		-		-			-			-

Total impairment loss		-		(333,934	)		(3,360	)		(539	)

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References+ Details

INCOME (LOSS) PER SHARE (Tables)

12 Months Ended

Dec. 31, 2012

INCOME (LOSS) PER SHARE [Abstract]

Schedule of Basic and Diluted Income (Loss) Per Share


	For the Years Ended December 31,
	2010		2011			2012		2012
	RMB		RMB			RMB		US$
Numerator:
Net income (loss) attributable to ordinary shareholders used in calculating income (loss) per ordinary share - basic and diluted		129,400		(215,003	)		130,831		21,000
Denominator:
Weighted average number of ordinary shares outstanding used in calculating basic and diluted income (loss) per share		146,040,594		142,251,454			138,211,177		138,211,177

Basic and diluted income (loss) per share		0.89		(1.51	)		0.95		0.15

FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Dec. 31, 2012

FAIR VALUE MEASUREMENTS [Abstract]

Reconciliation of Contingent Consideration Measured at Fair Value


	For the Years Ended December 31,
	2011			2012			2012
	RMB			RMB			US$

Balance as of January 1,		14,072			11,999			1,926

Payment by cash during the year		(2,305	)		-			-
Unrealized loss		232						-
Settlement through netting with receivables		-			(11,999	)		(1,926	)

Balance as of December 31,		11,999			-			-


The amount of total loss for the year is included in "other expenses"		232			-			-

Schedule of Fair Value Measurements


	Fair Value Measurement at December 31, 2011 Using
	December 31, 2011		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significance Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total losses
	RMB		RMB		RMB		RMB		RMB
Fair value measurement
Recurring
Contingent business acquisition consideration		11,999		-		-		11,999		(232	)

Nonrecurring
Long-lived assets held and used*		8,735		-		-		8,735		(3,179	)
Goodwill**		-		-		-		-		(300,163	)

- Definition

Tabular disclosure related to assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a recurring and/or nonrecurring basis in periods after initial recognition. Disclosures include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3) as well as transfers between levels 1 and 2.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 32

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19279-110258

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19190-110258

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 6

-Footnote 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (a,b,bb)

-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2C

-URI http://asc.fasb.org/extlink&oid=7578670&loc=SL7498348-110258

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 33

-Subparagraph a, b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References+ Details

PARENT COMPANY ONLY CONDENSED FINANCIAL INFORMATION (Tables)

12 Months Ended

Dec. 31, 2012

PARENT COMPANY ONLY CONDENSED FINANCIAL INFORMATION [Abstract]

Condensed Balance Sheets


	As at December 31
	2011			2012			2012
	RMB			RMB			US$

ASSETS
Current assets:
Cash		8,869			7,301			1,172
Time deposits with original maturities exceeding three months		31,470			-			-
Amounts due from subsidiaries		227,211			411,919			66,118

Total current assets		267,550			419,220			67,290

Non-current assets:
Investment in subsidiaries		1,790,931			1,945,280			312,238


Total assets		2,058,481			2,364,500			379,528


LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities:
Short-term bank borrowings		-			205,593			33,000
Accrued expenses and other liabilities		3,321			4,453			715
Amounts due to subsidiaries		120,660			122,868			19,722

Total current liabilities		123,981			332,914			53,437



Total liabilities		123,981			332,914			53,437


Shareholders' equity:
Ordinary shares (par value of US$0.0001 per share; authorized shares-500,000,000; issued shares-142,353,532 as of December 31, 2011 and 2012; outstanding shares-141,403,597 and 135,487,408 as of December 31, 2011 and 2012, respectively)		105			105			17
Treasury stock (949,935 and 6,866,124 as of December 31, 2011 and 2012, respectively)		(1	)		(5	)		(1	)
Additional paid-in capital		2,551,877			2,517,496			404,086
Accumulated other comprehensive loss		(17,595	)		(16,955	)		(2,722	)
Accumulated deficit		(599,886	)		(469,055	)		(75,289	)

Total shareholders' equity		1,934,500			2,031,586			326,091

Total liabilities and shareholders' equity		2,058,481			2,364,500			379,528

Condensed Statements of Operations


	For the Years Ended December 31
	2010			2011			2012			2012
	RMB			RMB			RMB			US$

Revenues		-			-			-			-
Cost of revenues		-			-			-			-
General and administrative expenses		(27,626	)		(30,561	)		(19,879	)		(3,191	)
Selling expenses		(2,524	)		(2,298	)		(2,296	)		(369	)

Operating loss		(30,150	)		(32,859	)		(22,175	)		(3,560	)
Equity in profit of subsidiaries		155,397			(184,276	)		152,691			24,509
Interest income		742			2,132			307			50
Exchange gain		3,411			-			8			1


Net income (loss)		129,400			(215,003	)		130,831			21,000


Net income (loss) attributable to ordinary shareholders		129,400			(215,003	)		130,831			21,000


Other comprehensive (loss) income, net of tax of nil
Foreign currency translation adjustments		(10,848	)		(2,760	)		640			102

Total other comprehensive (loss) income		(10,848	)		(2,760	)		640			102

Comprehensive income (loss)		118,552			(217,763	)		131,471			21,102

Condensed Statements of Cash Flows


	For the Years Ended December 31
	2010			2011			2012			2012
	RMB			RMB			RMB			US$

Net cash used in operating activities		(16,765	)		(8,418	)		(11,493	)		(1,845	)
Net cash (used in) provided by investing activities		(423,931	)		8,108			(153,651	)		(24,663	)
Net cash (used in) provided by financing activities		(145,574	)		879			163,177			26,192
Exchange rate effect on cash		(6,736	)		266			399			64

Net (decrease) increase in cash		(593,006	)		835			(1,568	)		(252	)
Cash at beginning of the year		601,040			8,034			8,869			1,424

Cash at end of the year		8,034			8,869			7,301			1,172

ORGANIZATION AND BASIS OF PRESENTATION (Narrative) (Details) In Thousands, except Share data, unless otherwise specified	0 Months Ended														12 Months Ended	0 Months Ended	12 Months Ended		12 Months Ended			12 Months Ended
	Mar. 07, 2008	Dec. 16, 2009 American Depositary Shares [Member] USD ($)	Dec. 16, 2009 American Depositary Shares [Member] CNY	Oct. 30, 2007 Our Medical Services Limited [Member] CNY	Jul. 31, 2008 China Medstar Pte. Limited [Member]	Oct. 28, 2008 Beijing Xing HengFeng Medical Technology Co., Ltd. [Member]	Dec. 15, 2009 King Cheers Holdings Limited [Member] CNY	Apr. 22, 2010 Tianjin Kangmeng Radiology Equipment Management Co., Ltd. [Member] CNY	Jul. 06, 2010 XiAn Wanjiehuaxiang Medical Technology Development Co., Ltd. [Member] CNY	Mar. 09, 2012 Guangzhou Jinkangshenyou Investment Co Ltd [Member] USD ($)	Mar. 09, 2012 Guangzhou Jinkangshenyou Investment Co Ltd [Member] CNY	Dec. 31, 2012 Beijing Jinweiyikang Technology Co Ltd [Member]	Jun. 21, 2012 Chang'an Hospital Co., Ltd. [Member] USD ($)	Jun. 21, 2012 Chang'an Hospital Co., Ltd. [Member] CNY	Dec. 31, 2012 Our Medical Services Limited [Member]	Jun. 10, 2009 Shenzhen Aohua Medical Services Co Ltd [Member] CNY	Dec. 31, 2012 Shenzhen Aohua Medical Services Co Ltd [Member]	Jul. 31, 2008 Shenzhen Aohua Medical Services Co Ltd [Member] CNY	Dec. 31, 2012 Shenzhen Lingdun Medical Investment and Management Co., Ltd. [Member]	Aug. 25, 2010 Shenzhen Lingdun Medical Investment and Management Co., Ltd. [Member] Shenzhen Aohua Medical And Leasing Services Limited [Member]	Aug. 25, 2010 Shenzhen Lingdun Medical Investment and Management Co., Ltd. [Member] Cms Hospital Management Co Ltd [Member]	Dec. 31, 2012 Medstar Overseas Limited [Member]	Dec. 31, 2012 US Proton Therapy BVI [Member]	Dec. 31, 2012 US Proton Therapy Holdings Limited [Member]	Dec. 31, 2012 Guangzhou South Taihe Medical Technology Co. Ltd. [Member]
Noncontrolling Interest [Line Items]
Percentage of ownership by the Company												51.00%			100.00%		100.00%		100.00%	90.00%	10.00%	100.00%	100.00%	100.00%	90.00%
Equity interest held by other shareholders																		10.00%
Purchase price of entity				393,435			2	58,536	103,181	$ 562	3,500		$ 60,770	378,605				4,800
Date of establishment															Aug. 22, 1996		Jul. 23, 1997		Aug. 25, 2010			Sep. 22, 2011	May 16, 2011	Jun. 29, 2011	Jun. 29, 2011
Percentage of equity interests acquired				100.00%	100.00%	100.00%	100.00%	100.00%	52.00%	100.00%	100.00%		52.00%	52.00%		10.00%		90.00%
Shares issued, per share acquired	10
Payments for business acquisition																4,200
Statement [Line Items]
Initial public offering of ordinary shares, shares		12,000,000	12,000,000
Price per share			11.0
Number of ordinary shares comprising each unit		3	3
Initial public offering of ordinary shares		$ 119,211	813,938

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) In Thousands, unless otherwise specified	12 Months Ended										12 Months Ended					12 Months Ended				12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2010 CNY	Dec. 31, 2012 Prepaid Land Lease Rights [Member]	Dec. 31, 2011 Prepaid Land Lease Rights [Member]	Dec. 31, 2012 Minimum [Member]	Dec. 31, 2012 Maximum [Member]	Dec. 31, 2012 Building [Member]	Dec. 31, 2012 Medical Equipment [Member]	Dec. 31, 2012 Medical Equipment [Member] Minimum [Member]	Dec. 31, 2012 Medical Equipment [Member] Maximum [Member]	Dec. 31, 2012 Electronic and Office Equipment [Member]	Dec. 31, 2012 Electronic and Office Equipment [Member] Minimum [Member]	Dec. 31, 2012 Electronic and Office Equipment [Member] Maximum [Member]	Dec. 31, 2012 Motor Vehicles [Member]	Dec. 31, 2012 Motor Vehicles [Member] Minimum [Member]	Dec. 31, 2012 Motor Vehicles [Member] Maximum [Member]	Dec. 31, 2012 Leasehold Improvement and Building Improvement [Member]	Dec. 31, 2012 Leasehold Improvement and Building Improvement [Member] Maximum [Member]	Dec. 31, 2012 JYADK [Member]
Convenience translation
Noon buying rate		6.2301
Equity method investments
Equity interest in equity method investment																					27.00%
Property, plant and equipment, net
Estimated useful life									38 years		6 years	20 years	5 years			5 years				5 years
Estimated residual value														5.00%	10.00%		5.00%	10.00%
Interest and other costs relating to construction capitalized	$ 899	5,599	724	2,517
Revenue recognition
Leases and management service arrangements, term							6 years	20 years
Prepaid land lease payments
Amortization period					36 years	38 years
Revenue recognition
Business tax and related surcharges	3,604	22,455	23,196	17,511
Value-added tax	42	262	647	1,244
Lease and management services revenues	66,184	412,330	380,457	349,248
Managment services revenue	1,906	11,874	33,584	22,805
Medical equipment sales	247	1,540	1,635	3,475
Other revenue	1,595	9,935	23,742	8,254
Financing lease income	3,280	20,434	9,224	5,147
Advertising expenditure
Advertising expenses	$ 929	5,790	6,917	377

CONCENTRATION OF RISKS (Details) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 Xi'an New Chang'an Medical Investment Co., Ltd. [Member] USD ($)	Dec. 31, 2012 Xi'an New Chang'an Medical Investment Co., Ltd. [Member] CNY	Dec. 31, 2012 Advances to Suppliers [Member] Credit Concentration Risk [Member]	Dec. 31, 2011 Advances to Suppliers [Member] Credit Concentration Risk [Member]	Dec. 31, 2012 Sales Revenues [Member] Customer Concentration Risk [Member]	Dec. 31, 2011 Sales Revenues [Member] Customer Concentration Risk [Member]	Dec. 31, 2010 Sales Revenues [Member] Customer Concentration Risk [Member]	Dec. 31, 2012 Medical Equipment Purchases [Member] Supplier Concentration Risk [Member]	Dec. 31, 2011 Medical Equipment Purchases [Member] Supplier Concentration Risk [Member]	Dec. 31, 2010 Medical Equipment Purchases [Member] Supplier Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration risk percentage			72.00%	85.00%	23.00%	33.00%	32.00%	73.00%	82.00%	55.00%
Number of entities comprising risk benchmark			5	5	5	5	5	5	5	5
Equity interest in equity method investment	48.00%	48.00%
Loan with related party	$ 16,051	100,000

- Definition

The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.

+ References+ Details

ACQUISITIONS (Acquisition of Chang'an Hospital) (Details) (CAH [Member]) In Thousands, unless otherwise specified	Jun. 21, 2012 USD ($)	Jun. 21, 2012 CNY
Business Acquisition [Line Items]
Purchase price of entity	$ 60,770	378,605
Cash consideration	39,933	248,784
Pre-existing receivables from CAH	20,637	128,573
Pre-existing favorable agreements	200	1,248
Current assets	11,587	72,188
Indemnification assets	9,904	61,706
Intangible assets	6,420	40,000
Other long lived assets (excluding intangible assets)	67,672	421,598
Current liabilities	(29,933)	(186,484)
Unrecognized tax benefits, non current	(9,904)	(61,706)
Non-current liabilities	(9,059)	(56,439)
Deferred tax assets	2,777	17,299
Deferred tax liabilities	(4,216)	(26,263)
Total net assets	45,248	281,899
Noncontrolling interests	(31,489)	(196,179)
Goodwill	$ 47,011	292,885

ACQUISITIONS (Acquisition of Chang'an Hospital, Pro Forma Data) (Details) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2010 CNY	Dec. 31, 2012 CAH [Member] USD ($)	Dec. 31, 2012 CAH [Member] CNY	Dec. 31, 2011 CAH [Member] CNY	Dec. 31, 2010 CAH [Member] CNY	Dec. 31, 2012 CAH [Member] Healthcare Qualification [Member] USD ($)	Dec. 31, 2012 CAH [Member] Healthcare Qualification [Member] CNY	Dec. 31, 2012 CAH [Member] Oncology Operation License [Member] USD ($)	Dec. 31, 2012 CAH [Member] Oncology Operation License [Member] CNY	Dec. 31, 2012 Shaanxi Juntai Real Estate Co Ltd [Member] CNY
Business Acquisition [Line Items]
Acquired finite-lived intangible assets									$ 4,815	30,000	$ 1,605	10,000
Weighted average useful life of acquired intangible assets									10 years	10 years	7 years	7 years
Unrecognized tax position, loss incurred in previous years	494	3,076	10,921	91		174,576
Uncertain tax position, impact on taxes	4,963	30,922	4,756	(1,960)		43,644
Due to related parties - noncurrent	4,306	26,828											19,301
Net revenues					130,364	812,178	653,335	506,269
Net loss					18,796	117,104	(433,493)	67,520
Net revenue	106,314	662,349	450,125	389,524	197,309	31,670
Net income (loss)	$ 21,000	130,831	(215,003)	129,400	$ 12,522	2,010

ACQUISITIONS (Acquisition of Chengdu Military Hospital) (Details) (Chengdu Military Hospital [Member], CNY) In Thousands, unless otherwise specified	Jan. 10, 2011
Chengdu Military Hospital [Member]
Business Acquisition [Line Items]
Purchase price	18,000
Purchase price allocation:
Current assets	3,465
Property, plant and equipment	6,600
Contract with hospitals	7,963
Deferred tax assets	1,984
Deferred tax liabilities	(2,012)
Total purchase price allocated	18,000
Cash consideration	18,000

ACQUISITIONS (Acquisition of TKM) (Narrative) (Details) In Thousands, unless otherwise specified	Dec. 31, 2011 CNY	Dec. 31, 2011 TKM [Member] USD ($)	Dec. 31, 2011 TKM [Member] CNY	Dec. 31, 2010 TKM [Member] CNY	Apr. 22, 2010 TKM [Member] CNY
Business Acquisition [Line Items]
Registered and paid-in capital					5,000
Equity interest in equity method investment					100.00%
Cash consideration					42,000
Contingent consideration based on achievement					18,000
Fair value of contingent consideration					16,536
Contingent business acquisition consideration	11,999	1,906	11,999	14,072
Acquired finite-lived intangible assets					22,579

- Definition

Fair value, as of the acquisition date, of potential payments under the contingent consideration arrangement including cash and shares.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 51

-Subparagraph f

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 65

-Subparagraph a, b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 68

-Subparagraph g(1)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 29, 30, 41, 42, 64

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 30

-Section 25

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Reference 14: http://www.xbrl.org/2003/role/presentationRef

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-Paragraph 1

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-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6927-128479

+ Details

- Definition

Fair Value of the liabilities incurred by the acquirer to former owners of the acquiree, including the fair value of any contingent consideration. If liabilities transferred as consideration remain within the combined entity after the business combination (for example, because the assets or liabilities were transferred to the acquiree rather than to its former owners), and the acquirer therefore retains control of them; in that situation, the acquirer measures those liabilities at their carrying amounts immediately before the acquisition date.

+ References

+ Details

- Definition

The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.

+ References+ Details

ACQUISITIONS (Acquisition of TKM) (Purchase Price Allocation) (Details) (TKM [Member], CNY) In Thousands, unless otherwise specified	Apr. 22, 2010
TKM [Member]
Business Acquisition [Line Items]
Current assets	4
Property, plant and equipment	41,217
Intangible assets acquired	22,579
Deferred tax assets	381
Deferred tax liabilities	(5,645)
Purchase price of entity	58,536
Cash consideration	42,000
Fair value of contingent consideration	16,536

- Definition

Fair value, as of the acquisition date, of potential payments under the contingent consideration arrangement including cash and shares.

+ References

+ Details

ACQUISITIONS (Acquisition of CCICC) (Details) (CCICC [Member], CNY) In Thousands, unless otherwise specified	Jul. 06, 2010
CCICC [Member]
Business Acquisition [Line Items]
Registered and paid-in capital	150,000
Equity interest in equity method investment	52.00%
Purchase price of entity	103,181

- Definition

The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.

+ References+ Details

RESTRICTED CASH (Details) In Thousands, unless otherwise specified	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY
RESTRICTED CASH [Abstract]
Restricted cash, current portion	$ 45,593	284,047	2,512
Non-current restricted cash			22,012

- Definition

The carrying amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. For a classified balance sheet represents the current portion only (the noncurrent portion has a separate concept); there is a separate and distinct element for unclassified presentations.

+ References+ Details

HELD-TO-MATURITY SECURITIES (Details) In Thousands, unless otherwise specified				12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2012 Debt Securities [Member]
Schedule of Held-to-maturity Securities [Line Items]
Held-to-maturity securities			100,466
Held-to-maturity securities, interest rate, minimum				4.60%
Held-to-maturity securities, interest rate, maximum				4.80%
Held-to-maturity securities, maturity date				Jan. 31, 2012

- Definition

This item represents investments in debt securities which are categorized as held-to-maturity and that have scheduled maturities within one year of the balance sheet date or the normal operating cycle, whichever is longer; such investments are measured at amortized cost (carrying value). The held-to-maturity category is for those securities that the Entity has the positive intent and ability to hold until maturity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 115

-Paragraph 11

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 115

-Paragraph 19

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

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-Name Statement of Financial Accounting Standard (FAS)

-Number 115

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Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 320

-SubTopic 10

-Section 25

-Paragraph 1

-Subparagraph (c)

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Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section A

-Paragraph 4

-Chapter 3

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 115

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 115

-Paragraph 9

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 115

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Section A

-Paragraph 5

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

TIME DEPOSITS WITH ORIGINAL MATURITIES EXCEEDING THREE MONTHS (Details) (CNY) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 Bank Time Deposits [Member]	Dec. 31, 2011 February 22, 2012 [Member]	Dec. 31, 2011 March 14, 2012 [Member]
Investment [Line Items]
Interest rate, minimum	2.97%
Interest rate, maximum	3.02%
Time deposits		5,000	3,000

ACCOUNTS RECEIVABLE (Details) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2010 CNY
ACCOUNTS RECEIVABLE [Abstract]
Accounts receivable	$ 34,253	213,398	260,246
Allowance for doubtful accounts	(496)	(3,091)	(16,057)
Accounts receivable, net	33,757	210,307	244,189
Movement in allowance for doubtful accounts:
Balance at beginning of the year	2,577	16,057	1,431	2,000
Provisions for the year			15,377	1,431
Written back during the year	(2,081)	(12,966)	(751)	(2,000)
Balance at end of the year	496	3,091	16,057	1,431
Accounts receivable used to secure bank borrowings	10,505	65,450	21,677
Secured debt	$ 41,902	261,051	30,599

PREPAYMENTS AND OTHER CURRENT ASSETS (Details) In Thousands, unless otherwise specified				12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2012 Reserve for Unrecoverable Deposits [Member] USD ($)	Dec. 31, 2012 Reserve for Unrecoverable Deposits [Member] CNY	Dec. 31, 2011 Reserve for Unrecoverable Deposits [Member] CNY	Dec. 31, 2010 Reserve for Unrecoverable Deposits [Member] CNY
PREPAYMENTS AND OTHER CURRENT ASSETS [Abstract]
Deposits to a hospital			15,000
Prepayments to suppliers	123	769	1,490
Due from suppliers	1,534	9,559	9,661
Advances to hospitals	5,238	32,632	25,598
Advances to employees	2,158	13,442	5,987
Deferred costs	995	6,200	6,200
Others	2,430	15,140	6,949
Prepayments and other current assets, gross	12,478	77,742	70,885
Reserve for unrecoverable deposits	(1,648)	(10,270)	(10,619)
Prepayments and other current assets	10,830	67,472	60,266
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at beginning of the year				1,704	10,619	706
Provisions for the year						9,913	706
Foreign currency translation				(56)	(349)
Balance at end of the year				$ 1,648	10,270	10,619	706

INVENTORY (Details) In Thousands, unless otherwise specified	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2012 Medicine [Member] USD ($)	Dec. 31, 2012 Medicine [Member] CNY	Dec. 31, 2011 Medicine [Member] CNY	Dec. 31, 2012 Medical Spare Parts [Member] USD ($)	Dec. 31, 2012 Medical Spare Parts [Member] CNY	Dec. 31, 2011 Medical Spare Parts [Member] CNY	Dec. 31, 2012 Low-value Consumable [Member] USD ($)	Dec. 31, 2012 Low-value Consumable [Member] CNY	Dec. 31, 2011 Low-value Consumable [Member] CNY
Medical Inventory [Line Items]
Inventories	$ 1,394	8,681	1,364	$ 1,025	6,385		$ 323	2,011		$ 46	285	1,364

PROPERTY AND EQUIPMENT, NET (Details) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2010 CNY	Dec. 31, 2012 Buildings [Member] USD ($)	Dec. 31, 2012 Buildings [Member] CNY	Dec. 31, 2011 Buildings [Member] CNY	Dec. 31, 2012 Medical Equipment [Member] USD ($)	Dec. 31, 2012 Medical Equipment [Member] CNY	Dec. 31, 2011 Medical Equipment [Member] CNY	Dec. 31, 2012 Electronic and Office Equipment [Member] USD ($)	Dec. 31, 2012 Electronic and Office Equipment [Member] CNY	Dec. 31, 2011 Electronic and Office Equipment [Member] CNY	Dec. 31, 2012 Motor Vehicles [Member] USD ($)	Dec. 31, 2012 Motor Vehicles [Member] CNY	Dec. 31, 2011 Motor Vehicles [Member] CNY	Dec. 31, 2012 Leasehold Improvement and Building Improvement [Member] USD ($)	Dec. 31, 2012 Leasehold Improvement and Building Improvement [Member] CNY	Dec. 31, 2011 Leasehold Improvement and Building Improvement [Member] CNY	Dec. 31, 2012 Construction in Progress [Member] USD ($)	Dec. 31, 2012 Construction in Progress [Member] CNY	Dec. 31, 2011 Construction in Progress [Member] CNY
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 290,153	1,807,683	1,281,016		$ 60,490	376,858	170,002	$ 182,810	1,138,927	952,579	$ 5,572	34,717	5,200	$ 616	3,838	941	$ 905	5,635	5,400	$ 39,760	247,708	146,894
Less: accumulated depreciation	(45,197)	(281,584)	(209,134)
Property, plant and equipment before impairment	244,956	1,526,099	1,071,882
Less: impairment	(510)	(3,179)	(3,179)
Property, plant and equipment after impairment	244,446	1,522,920	1,068,703
Depreciation of property, plant and equipment	19,248	119,919	94,837	82,889
Property and equipment pledged as collateral	32,956	205,321	171,333
Secured bank borrowings	21,949	136,743	32,933
Equipment under operating lease, cost	152,434	949,678	948,078
Equipment under operating lease, accumulated depreciation	$ 37,486	233,539	187,776

PREPAID LAND LEASE PAYMENTS (Details) In Thousands, unless otherwise specified	12 Months Ended					12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2010 CNY	Jul. 06, 2010 XiAn Wanjiehuaxiang Medical Technology Development Co., Ltd. [Member]	Dec. 31, 2012 Prepaid Land Lease Rights [Member] USD ($)	Dec. 31, 2012 Prepaid Land Lease Rights [Member] CNY	Dec. 31, 2011 Prepaid Land Lease Rights [Member] CNY	Dec. 31, 2010 Prepaid Land Lease Rights [Member] CNY
Finite-Lived Intangible Assets [Line Items]
Prepaid land lease payments		275,708				$ 14,896	92,814	28,423
Less: accumulated amortization		(129,196)				(430)	(2,690)	(1,053)
Net carrying value	146,512	23,517	129,018	146,113		14,466	90,124	27,370
Percentage of equity interests acquired					52.00%	52.00%	52.00%
Amortization period						36 years	36 years	38 years
Amortization expenses	4,600	28,658	25,058	26,488		263	1,637	743	310
Estimated amortization expense:
2013						406	2,532
2014						406	2,532
2015						406	2,532
2016						406	2,532
2017						$ 406	2,532

GOODWILL AND ACQUIRED INTANGIBLE ASSETS, NET (Schedule of Goodwill) (Details) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 USD ($)	Dec. 31, 2011 CNY	Dec. 31, 2010 CNY
GOODWILL AND ACQUIRED INTANGIBLE ASSETS, NET [Abstract]
Balance at beginning of year				300,163	300,163
Acquisition of Chang'an Hospital	47,011	292,885
Less: impairment charge			(47,691)	(300,163)
Balance at end of year	47,011	292,885			300,163
Asset impairment	$ 539	3,360		333,934	3,219

- Definition

The charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value.

+ References+ Details

- Definition

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 68

-Subparagraph l

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 50

-Paragraph 1

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-Name Accounting Standards Codification

-Topic 350

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-Name Statement of Financial Accounting Standard (FAS)

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-Paragraph 45

-Subparagraph e

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

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Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 72

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph e

-Clause 1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The aggregate amount of goodwill acquired in the period and allocated to the reportable segment. The value is stated at fair value based on the purchase price allocation.

+ References+ Details

- Definition

Loss recognized during the period that results from the write-down of goodwill after comparing the implied fair value of reporting unit goodwill with the carrying amount of that goodwill. Goodwill is assessed at least annually for impairment.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

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-Subparagraph (b)

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 43

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 72

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

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Reference 6: http://www.xbrl.org/2003/role/presentationRef

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Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

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-Clause 5

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

GOODWILL AND ACQUIRED INTANGIBLE ASSETS, NET (Schedule of Acquired Intangible Assets) (Details) In Thousands, unless otherwise specified	12 Months Ended							12 Months Ended			12 Months Ended				12 Months Ended				12 Months Ended					12 Months Ended					12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2010 CNY	Dec. 31, 2012 JKSY [Member] CNY	Dec. 31, 2012 CAH [Member] CNY	Dec. 31, 2010 Acquired Finite Lived Intangible Assets [Member] CNY	Dec. 31, 2012 Customer Relationships Intangibles [Member] CNY	Dec. 31, 2011 Customer Relationships Intangibles [Member] CNY	Dec. 31, 2012 Customer Relationships Intangibles [Member] USD ($)	Dec. 31, 2012 Customer Relationships Intangibles [Member] JKSY [Member] CNY	Dec. 31, 2012 Operating Lease Intangibles [Member] CNY	Dec. 31, 2011 Operating Lease Intangibles [Member] CNY	Dec. 31, 2012 Operating Lease Intangibles [Member] USD ($)	Dec. 31, 2012 Operating Lease Intangibles [Member] JKSY [Member] CNY	Dec. 31, 2012 Healthcare Qualification [Member] CNY	Dec. 31, 2011 Healthcare Qualification [Member] CNY	Dec. 31, 2012 Healthcare Qualification [Member] USD ($)	Dec. 31, 2012 Healthcare Qualification [Member] JKSY [Member] CNY	Dec. 31, 2012 Healthcare Qualification [Member] CAH [Member] CNY	Dec. 31, 2012 Radiotherapy Permits [Member] CNY	Dec. 31, 2011 Radiotherapy Permits [Member] CNY	Dec. 31, 2012 Radiotherapy Permits [Member] USD ($)	Dec. 31, 2012 Radiotherapy Permits [Member] JKSY [Member] CNY	Dec. 31, 2012 Radiotherapy Permits [Member] CAH [Member] CNY	Dec. 31, 2012 Others [Member] CNY	Dec. 31, 2011 Others [Member] CNY	Dec. 31, 2012 Others [Member] USD ($)	Dec. 31, 2012 Others [Member] JKSY [Member] CNY	Dec. 31, 2012 Others [Member] CAH [Member] CNY
Finite-Lived Intangible Assets [Line Items]
Intangible assets, net, beginning balance		129,018	146,113				136,990	121,645	9,123	$ 15,855		7,374		$ 889				$ 4,575					$ 9,286					$ 707
Acquisition					2,456	40,000			7,963		2,456									30,000					10,000
Disposal		1,204						1,204
Amortization expenses	(4,600)	(28,658)	(25,058)	(26,488)				(24,117)	(23,309)			(1,837)	(1,749)			(1,500)					(714)					(490)
Intangible assets, net, ending balance	146,512	23,517	129,018	146,113			136,990	98,779	121,645	15,855		5,537	7,374	889		28,500		4,575			1,491		9,286			4,410		707
Contributions by noncontrolling interests																										4,900
Intangible assets, net:
Intangible assets, cost		275,708						215,730				15,078				30,000					10,000					4,900
Less: accumulated amortization		(129,196)						(116,951)				(9,541)				(1,500)					(714)					(490)

- Definition

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

+ References+ Details

- Definition

Represents an increase in noncontrolling interest from issuance of additional equity interests to noncontrolling interest holders or the sale of a portion of the parent's controlling interest.

+ References+ Details

GOODWILL AND ACQUIRED INTANGIBLE ASSETS, NET (Schedule of Estimated Annual Amortization Expenses) (Details) (Acquired Finite Lived Intangible Assets [Member]) In Thousands, unless otherwise specified	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY
Estimated amortization expense:
2013	$ 4,520	28,158
2014	4,096	25,521
2015	3,824	23,825
2016	2,729	17,003
2017	$ 2,463	15,346

DEPOSITS FOR NON-CURRENT ASSETS (Details) In Thousands, unless otherwise specified				12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2012 Reserve for Noncurrent Unrecoverable Deposits [Member] USD ($)	Dec. 31, 2012 Reserve for Noncurrent Unrecoverable Deposits [Member] CNY	Dec. 31, 2011 Reserve for Noncurrent Unrecoverable Deposits [Member] CNY	Dec. 31, 2010 Reserve for Noncurrent Unrecoverable Deposits [Member] CNY	Dec. 31, 2012 Capital Additions [Member] USD ($)	Dec. 31, 2012 Capital Additions [Member] CNY	Dec. 31, 2012 Construction Arrangement [Member] USD ($)	Dec. 31, 2012 Construction Arrangement [Member] CNY	Dec. 31, 2011 Construction Arrangement [Member] CNY
Deposit Assets [Line Items]
Deposits for purchase of property, plant and equipment	$ 25,664	159,890	197,879
Others	4,751	29,600	32,600							4,751	29,600	29,600
Deposits, gross	30,415	189,490	230,479
Reserve for unrecoverable deposits	(4,262)	(26,552)	(23,192)
Deposits	26,153	162,938	207,287
Commitments to purchase certain medical equipment								11,088	69,081
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at beginning of the year				3,723	23,192	2,513
Provisions for the year				539	3,360	20,679	2,513
Balance at end of the year				$ 4,262	26,552	23,192	2,513

NET INVESTMENT IN DIRECT FINANCING LEASES (Schedule of Net Investment in Direct Financing Leases) (Details) In Thousands, unless otherwise specified	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY
NET INVESTMENT IN DIRECT FINANCING LEASES [Abstract]
Total minimum lease payments to be received	$ 51,623	321,614	179,122
Initial direct cost	636	3,963	1,758
Total	52,259	325,577	180,880
Unearned income	(10,366)	(64,581)	(33,797)
Net investment in direct finance leases	41,893	260,996	147,083
Current	14,358	89,451	49,821
Non-current	$ 27,535	171,545	97,262

- Definition

The remaining (unamortized) difference between the gross investment in a direct financing lease and the cost or carrying amount, if different, of the leased property as of the balance sheet date.

+ References+ Details

- Definition

Remaining unamortized costs as of the balance sheet date that were essential to acquiring the lease, and that would not otherwise have been incurred without the lease agreement, including evaluating the lessee's credit condition, guarantees, and collateral and costs incurred negotiating, processing, and closing the lease agreement.

+ References+ Details

NET INVESTMENT IN DIRECT FINANCING LEASES (Schedule of Future Minimum Lease Payments) (Details) In Thousands, unless otherwise specified	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY
NET INVESTMENT IN DIRECT FINANCING LEASES [Abstract]
2013	$ 15,173	94,528
2014	12,644	78,771
2015	11,604	72,294
2016	9,560	59,559
2017	$ 3,278	20,425

EQUITY METHOD INVESTMENTS (Details) In Thousands, unless otherwise specified	Dec. 31, 2012 JYADK [Member] CNY	Dec. 31, 2011 JYADK [Member] CNY	Dec. 31, 2012 Beijing Proton Treatment Center [Member]	Oct. 19, 2012 Beijing Proton Treatment Center [Member] CNY	Dec. 31, 2012 PTC - Houston Management LP [Member]	Dec. 28, 2012 PTC - Houston Management LP [Member] USD ($)	Dec. 28, 2012 PTC - Houston Management LP [Member] CNY	Dec. 31, 2012 Chorus [Member]	Dec. 28, 2012 Chorus [Member] CNY	Dec. 17, 2012 Chorus [Member] CNY
Schedule of Equity Method Investments [Line Items]
Equity interest in equity method investment	33.00%	27.00%	25.00%	25.00%	45.00%	45.00%	45.00%	36.00%		36.00%
Purchase price of entity	120	540		25,000		$ 32,291	201,176		2,400	2,400
Voting interest acquired	6.00%

- Definition

The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.

+ References+ Details

OTHER NON-CURRENT ASSETS (Details) In Thousands, unless otherwise specified					12 Months Ended		12 Months Ended		0 Months Ended		12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Mar. 08, 2010 Arrangement with Weifang Hospital [Member] CNY	Dec. 31, 2012 Arrangement to Provide Services for Positron Emission Tomography Center [Member] CNY	Mar. 08, 2010 Arrangement to Provide Services for Positron Emission Tomography Center [Member] CNY	Dec. 31, 2012 Arrangement to Provide Services for Linear Accelerators Center [Member]	Mar. 08, 2010 Arrangement to Provide Services for Linear Accelerators Center [Member] CNY	Jun. 21, 2011 Arrangement for CyberKnife Robotic Radiosurgery System [Member] USD ($)	Jun. 21, 2011 Arrangement for CyberKnife Robotic Radiosurgery System [Member] CNY	Dec. 31, 2012 Arrangement Management Services at Hanzhong Hospital [Member] USD ($)	Dec. 31, 2012 Arrangement Management Services at Hanzhong Hospital [Member] CNY	Aug. 31, 2011 Arrangement Management Services at Hanzhong Hospital [Member] USD ($)	Aug. 31, 2011 Arrangement Management Services at Hanzhong Hospital [Member] CNY
OTHER NON-CURRENT ASSETS [Abstract]
Deferred costs	$ 379	2,363	3,750
Deposit for land use right	4,085	25,451
Others	2,628	16,370	11,321
Other non-current assets	18,420	114,758	86,731
Deposit Assets [Line Items]
Deposits- long-term	11,328	70,574	71,660	40,000		30,000		10,000	3,789	23,608	1,118	6,967	1,525	9,500
Installment amount					3,000
Number of installments					7
Final portion of deposit, subject to possible refund					9,000
Final portion of deposit, minimum profit of counterparty					3,000
Refund term									15 years	15 years
Installment end date							Mar. 31, 2012				May 31, 2020	May 31, 2020

BANK BORROWINGS (Schedule of Borrowings) (Details) In Thousands, unless otherwise specified	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY
BANK BORROWINGS [Abstract]
Short-term	$ 61,489	383,083	15,000
Long-term, current portion	30,734	191,473	77,479
Total	92,223	574,556	92,479
Long-term, non-current portion	48,298	300,901	108,700
Total bank borrowings	$ 140,521	875,457	201,179

- Definition

Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.

+ References+ Details

BANK BORROWINGS (Narrative) (Details) In Thousands, unless otherwise specified	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2012 Long-term Line of Credit [Member] USD ($)	Dec. 31, 2012 Long-term Line of Credit [Member] CNY	Dec. 31, 2011 Long-term Line of Credit [Member] CNY	Dec. 31, 2012 Line of Credit [Member] USD ($)	Dec. 31, 2012 Line of Credit [Member] CNY	Dec. 31, 2012 CAH [Member] USD ($)	Dec. 31, 2012 CAH [Member] CNY	Dec. 31, 2012 Minimum [Member]	Dec. 31, 2012 Maximum [Member]	Dec. 31, 2012 Line of Credit Entered into by Subsidiary [Member] USD ($)	Dec. 31, 2012 Line of Credit Entered into by Subsidiary [Member] CNY
Debt Instrument [Line Items]
Short-term borrowings									$ 16,051	100,000
Equity interest in equity method investment									48.00%	48.00%
Property and equipment pledged as collateral	32,956	205,321	171,333
Accounts receivable used to secure bank borrowings	10,505	65,450	21,677
Net investment in direct financing leases	41,893	260,996	147,083										34,656	215,910
Restricted cash	45,593	284,047	24,524
Short-term bank borrowings, weighted average interest rate											4.72%	6.10%
Long-term bank borrowings, weighted average interest rate											6.07%	6.45%
Maximum borrowing capacity of credit line				99,095	617,374	201,179	41,415	258,083
Line of credit, utilized amount				201,863	1,257,626		22,825	142,201
Loan balance presented as noncurrent liability	$ 2,341	14,583

BANK BORROWINGS (Schedule of Maturity of Bank Borrowings) (Details) In Thousands, unless otherwise specified	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY
BANK BORROWINGS [Abstract]
Within one year	$ 30,734	191,473
Between one and two years	29,865	186,064
Between two and three years	17,139	106,777
Between three and four years	719	4,480
Between four and five years	575	3,580
Total	$ 79,032	492,374

- Definition

Carrying amount of long-term debt, net of unamortized discount or premium, including current and noncurrent amounts. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.

+ References+ Details

ACCRUED EXPENSES AND OTHER LIABILITIES (Details) In Thousands, unless otherwise specified	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY
ACCRUED EXPENSES AND OTHER LIABILITIES [Abstract]
Accrued expenses	$ 1,261	7,856	3,750
Salary and welfare payable	4,798	29,889	3,189
Business and other taxes payable	1,413	8,804	17,527
Unrecognized tax positions (note 24)	5,071	31,591	28,929
Other accruals	2,230	13,900	5,702
Total	$ 14,773	92,040	59,097

- Definition

Aggregate carrying amount of current liabilities (due within one year or within the normal operating cycle if longer) not separately disclosed in the balance sheet. Includes costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered and of liabilities not separately disclosed.

+ References+ Details

OTHER LONG-TERM LIABILIITES (Details) In Thousands, unless otherwise specified	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY
OTHER LONG-TERM LIABILITIES [Abstract]
Long-term deferred revenues	$ 489	3,047	6,839
Deferred Revenue, Leases, Net, Noncurrent	64	400	2,289
Lease deposit	321	2,000	2,000
Liability arising from an unfavorable contract	4,687	29,199
Total	5,561	34,646	11,128
Proceeds from sale of prepaid land lease	1,208	7,527
Prepaid land lease	$ 5,878	36,622

- Definition

The noncurrent portion of deferred revenue amount as of balance sheet date. Deferred revenue is a liability related to a revenue producing activity for which revenue has not yet been recognized, and is not expected to be recognized in the next twelve months. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.

+ References+ Details

OBLIGATIONS UNDER CAPITAL LEASES (Details) In Thousands, unless otherwise specified				12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2012 Capital Lease Obligations [Member]	Dec. 31, 2012 Medical Equipment [Member] Capital Lease Obligations [Member] USD ($)	Dec. 31, 2012 Medical Equipment [Member] Capital Lease Obligations [Member] CNY	Dec. 31, 2011 Medical Equipment [Member] Capital Lease Obligations [Member] CNY
Capital Leased Assets [Line Items]
Property and equipment pledged as collateral	$ 32,956	205,321	171,333		$ 1,983	12,356	13,699
Stated interest rate				9.96%
Repayment date				Aug. 31, 2013
Future minimum lease payments, together with the present value of the net minimum lease payments under capital leases:
2013	419	2,611
Total capital lease payments	419	2,611
Less: imputed interest	(15)	(94)
Present value of net minimum lease payment	404	2,517
Less: current portion	(340)	(2,117)	(3,582)
Non-current portion	64	400	2,289
Original cost of equipment	2,749	17,124	17,124
Accumulated depreciation	$ 765	4,768	3,425

SHAREHOLDERS' EQUITY (Details) In Thousands, except Share data, unless otherwise specified	1 Months Ended		12 Months Ended
	Sep. 30, 2011 USD ($)	Sep. 30, 2011 CNY	Dec. 31, 2011 USD ($)	Dec. 31, 2010 CNY	Dec. 31, 2012 American Depositary Shares [Member] CNY	Dec. 31, 2011 American Depositary Shares [Member]	Dec. 31, 2010 American Depositary Shares [Member]	Dec. 31, 2012 Common Stock [Member]	Dec. 31, 2011 Common Stock [Member]	Dec. 31, 2010 Common Stock [Member]
Shares repurchased and cancelled during the period							1,700,656			5,101,968
Shares repurchased					1,972,063	316,645		5,916,189	949,935
Consideration to repurchase shares	$ 6,950		$ 1,087	11,416	20,000
Special dividend per ordinary share		0.06
Date declared	Aug. 31, 2011	Aug. 31, 2011
Amount of dividend paid	$ 8,541	55,151

- Definition

The cash outflow to reacquire common and preferred stock.

+ References+ Details

RESTRICTED NET ASSETS (Details) In Thousands, unless otherwise specified	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY
RESTRICTED NET ASSETS [Abstract]
Amount of net assets restricted	$ 111,779	696,394

- Definition

A segregation of retained earnings which is unavailable for dividend distribution. Includes also retained earnings appropriated for loss contingencies.

+ References+ Details

TAXATION (Narrative) (Details) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2010 CNY
TAXATION [Abstract]
Unrecognized tax positions, which would impact the effective tax rate if recognized	$ 4,536	28,262	12,235
Tax positions for which ultimate deductibility is highly certain	12,234	76,218	4,058
Income tax liabilities, interest rate	0.05%	0.05%
Income tax liabilities, penalty rate	50.00%	50.00%
Uncertain tax position, impact on taxes	4,963	30,922	4,756	(1,960)
Accrued interest and penalties	$ 6,991	43,557	12,636

- Definition

This element represents the total of accruals as of the date of the statement of financial position for interest recognized for an underpayment of income taxes computed by applying the applicable statutory rate of interest to the difference between a tax position recognized for financial reporting purposes and the amount previously taken or expected to be taken in a tax return of the entity and the amount of statutory penalties for a tax position claimed or expected to be claimed by the entity, in its tax return, that does not meet the minimum statutory threshold to avoid payment of penalties.

+ References+ Details

- Definition

This element represents the total of interest expense recognized for an underpayment of income taxes computed by applying the applicable statutory rate of interest to the difference between a tax position recognized for financial reporting purposes and the amount previously taken or expected to be taken in a tax return of the entity and the amount of statutory penalties in the period in which the entity claims or expects to claim a tax position, in its tax return, that does not meet the minimum statutory threshold to avoid payment of penalties.

+ References+ Details

TAXATION (Schedule of Income Before Income Taxes) (Details) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2010 CNY
TAXATION [Abstract]
Non - PRC	$ (3,571)	(22,250)	(31,701)	(25,256)
PRC	35,139	218,916	(133,331)	200,047
Total	$ 31,568	196,666	(165,032)	174,791

TAXATION (Schedule of Income Tax Expense/(Benefit))(Details) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2010 CNY
TAXATION [Abstract]
Current tax expense	$ 9,682	60,137	57,371	47,507
Deferred tax benefit	300	1,869	(11,051)	(3,634)
Income tax expense/(benefit)	$ 9,982	62,186	46,320	43,873

- Definition

The component of income tax expense for the period representing amounts of income taxes paid or payable (or refundable) for the period for all income tax obligations as determined by applying the provisions of relevant enacted tax laws to relevant amounts of taxable Income or Loss from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 6.I.7)

-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Current Tax Expense (or Benefit)

-URI http://asc.fasb.org/extlink&oid=6509736

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 6

-Section I

-Subsection 7

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 289

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 45

-Subparagraph a

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The component of income tax expense for the period representing the increase (decrease) in the entity's deferred tax assets and liabilities pertaining to continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 28

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 6.I.7)

-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 6

-Section I

-Subsection 7

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 289

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Deferred Tax Expense (or Benefit)

-URI http://asc.fasb.org/extlink&oid=6510177

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 10: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 45

-Subparagraph b

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations.

+ References+ Details

TAXATION (Reconciliation of Differences Between Statutory Tax Rate and Effective Tax Rate) (Details) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2010 CNY
TAXATION [Abstract]
Income before income taxes	$ 31,568	196,666	(165,032)	174,791
Income tax computed at the statutory tax rate of 25%)	7,892	49,167	(41,258)	43,698
Effect of different tax rates in different jurisdictions	884	5,506	7,809	6,298
Goodwill impairment			75,041
Non-deductible expenses	722	4,495	1,839	1,483
Effect of preferential tax rate			(1,699)	(5,695)
Effect of tax rate changes			(168)	141
Interests and penalties on unrecognized tax positions	1,206	7,515	4,756	(2,052)
Changes of valuation allowance	(722)	(4,497)
Income tax expense/(benefit)	$ 9,982	62,186	46,320	43,873
Statutory income tax rate	25.00%	25.00%	25.00%	25.00%

TAXATION (Reconciliation of Accrued Unrecognized Tax Positions) (Details) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2010 CNY
TAXATION [Abstract]
Balance at beginning of year	$ 2,615	16,293	16,576	14,054
Additions based on tax positions related to the current year	1,362	8,483	10,638	2,613
Addition arising from business acquisitions	13,287	82,780
Decrease related to prior year tax position	(494)	(3,076)	(10,921)	(91)
Balance at end of year	$ 16,770	104,480	16,293	16,576

TAXATION (Schedule of Effect of Tax Holidays) (Details) (CNY) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
TAXATION [Abstract]
The aggregate amount		1,699	5,695
Basic		0.01	0.04
Diluted		0.01	0.04

TAXATION (Schedule of Deferred Taxes) (Details) In Thousands, unless otherwise specified	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2012 Current Portion [Member] USD ($)	Dec. 31, 2012 Current Portion [Member] CNY	Dec. 31, 2011 Current Portion [Member] CNY	Dec. 31, 2012 Noncurrent Portion [Member] USD ($)	Dec. 31, 2012 Noncurrent Portion [Member] CNY	Dec. 31, 2011 Noncurrent Portion [Member] CNY
Deferred tax assets
Accrued expenses	$ 1,403	8,746	669
Accounts receivable	28	177	648
Allowance for doubtful accounts	7,474	46,565	4,064
Net operating loss	457	2,846
Deferred revenue				429	2,673	1,824	115	715	837
Others				71	433	73	621	3,874	1,658
Net deferred tax assets, current portion	9,862	61,440	7,278
Valuation allowance	(6,800)	(42,363)
Net deferred tax assets, current portion	3,062	19,077	7,278
Deferred tax assets, current portion	2,663	16,593	5,589
Depreciation and amortization	7,576	47,201	42,225
Deposit for non-current assets	891	5,548	5,548
Property, plant and equipment impairment	128	795	795
Intangible assets	43	265	308
Long term receivables	69	432	432
Long term investment impairment	1,638	10,204
Deferred tax assets non-current	11,081	69,034	51,803
Valuation allowance	(3,303)	(20,575)
Net deferred tax assets, non-current portion	7,778	48,459	51,803
Deferred tax liabilities
Deferred costs				(358)	(2,230)	(1,550)	(641)	(3,991)	(4,636)
Revenue generated from direct financing leases	(402)	(2,502)	(139)
Total deferred tax liabilities, current portion	(760)	(4,732)	(1,689)
Intangible assets	(1,649)	(10,272)	(12,364)
Property, plant and equipment	(8,309)	(51,769)	(32,787)
Total deferred tax liabilities, non-current portion	(10,599)	(66,032)	(49,787)
Net deferred tax assets, non-current portion	2,907	18,110	20,866
Deferred tax liabilities - non-current	(5,728)	(35,683)	(18,850)
Deferred tax assets offset against deferred tax liabilities				$ 399	2,483	1,689	$ 4,871	30,349	30,937

TAXATION (Schedule of Movement of Valuation Allowance) (Details) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY
TAXATION [Abstract]
Balance at beginning of year
Acquisition of CAH	(10,825)	(67,435)
Change of valuation allowance in current year	722	4,497
Balance at end of year	$ (10,103)	(62,938)

- Definition

The amount of the valuation allowance recorded as of the balance sheet date pertaining to the specified deferred tax asset for which an assessment was made that it is more likely than not that all or a portion of such deferred tax asset will not be realized through related deductions on future tax returns.

+ References+ Details

- Definition

The amount of the change in the period in the valuation allowance for a specified deferred tax asset.

+ References+ Details

EMPLOYEE SHARE OPTIONS (Narrative) (Details) In Thousands, except Share data, unless otherwise specified	0 Months Ended		12 Months Ended
	Sep. 30, 2011 CNY	Nov. 27, 2009 CNY	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2010 CNY
EMPLOYEE SHARE OPTIONS [Abstract]
Ordinary shares that may be issued			13,218,000	13,218,000
Options granted	4,765,800	4,765,800
Options granted, exercise price	2.17	3.67
Contractual life	8 years	8 years
Compensation recognized			$ 1,458	9,084	9,234	9,571
Weighted-average grant-date fair value of share options granted					0.29
Intrinsic value of options exercised during the period
Intrinsic value of options granted during the period
Nonvested share options			2,499,809	2,499,809	1,338,876
Nonvested options granted			1,160,934	1,160,934
Nonvested shares, weighted average grant date fair value			$ 1.18
Unrecognized share-based compensation cost related to share options			$ 1,371	8,538
Weighted-average vesting period over which deferred cost is expected to be recognized			1 year 18 days	1 year 18 days

EMPLOYEE SHARE OPTIONS (Schedule of Assumptions Used) (Details)	1 Months Ended
	Sep. 30, 2011
EMPLOYEE SHARE OPTIONS [Abstract]
Risk-free interest rate	0.96%
Dividend yield
Expected volatility range	43.98%
Expected term	5 years 3 months

- Definition

The estimated measure of the percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.

+ References+ Details

EMPLOYEE SHARE OPTIONS (Schedule of Stock Options) (Details)	0 Months Ended		12 Months Ended
	Sep. 30, 2011 CNY	Nov. 27, 2009 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 USD ($)	Dec. 31, 2012 USD ($)
Number of Shares
Outstanding, January 1, 2012					4,643,734
Forfeited
Granted	4,765,800	4,765,800
Outstanding, December 31, 2012				4,327,850	4,643,734
Vested and expected to vest at December 31, 2012					4,643,734
Exercisable at December 31, 2012					2,143,925
Weighted Average Exercise Price Per Share
Outstanding, January 1, 2012					$ 3.67
Forfeited
Granted	2.17	3.67
Outstanding, December 31, 2012				$ 3.55	$ 3.67
Vested and expected to vest at December 31, 2012					$ 3.67
Exercisable at December 31, 2012					$ 3.67
Weighted Average Grant-date Fair Value
Outstanding, January 1, 2012					$ 1.25
Forfeited
Granted
Outstanding, December 31, 2012				$ 1.25	$ 1.25
Vested and expected to vest at December 31, 2012					$ 1.25
Exercisable at December 31, 2012					$ 1.25
Weighted Average Remaining Contractual Term (Years)
Outstanding, December 31, 2012			5 years 18 days	6 years 18 days
Vested and expected to vest at December 31, 2012			5 years 18 days
Exercisable at December 31, 2012			5 years 18 days
Aggregate Intrinsic Value
Outstanding, December 31, 2012
Vested and expected to vest at December 31, 2012
Exercisable at December 31, 2012

EMPLOYEE SHARE OPTIONS (Schedule of Share-Based Compensation Expense) (Details) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2010 CNY	Dec. 31, 2012 General and Administration Expenses [Member] USD ($)	Dec. 31, 2012 General and Administration Expenses [Member] CNY	Dec. 31, 2011 General and Administration Expenses [Member] CNY	Dec. 31, 2010 General and Administration Expenses [Member] CNY	Dec. 31, 2012 Selling Expenses [Member] USD ($)	Dec. 31, 2012 Selling Expenses [Member] CNY	Dec. 31, 2011 Selling Expenses [Member] CNY	Dec. 31, 2010 Selling Expenses [Member] CNY
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation	$ 1,458	9,084	9,234	9,571	$ 1,087	6,776	6,876	7,046	$ 371	2,308	2,358	2,525

- Definition

Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.

+ References+ Details

RELATED PARTY TRANSACTIONS (Schedule of Related Party Transactions) (Details) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 JYADK [Member] USD ($)	Dec. 31, 2012 JYADK [Member] CNY	Dec. 31, 2011 JYADK [Member] CNY	Dec. 31, 2010 JYADK [Member] CNY	Dec. 31, 2012 Shaanxi Juntai Real Estate Co., Ltd. [Member] USD ($)	Dec. 31, 2012 Shaanxi Juntai Real Estate Co., Ltd. [Member] CNY	Dec. 31, 2011 Shaanxi Juntai Real Estate Co., Ltd. [Member] CNY	Dec. 31, 2010 Shaanxi Juntai Real Estate Co., Ltd. [Member] CNY	Dec. 31, 2012 Xi'an New Chang'an Medical Investment Co., Ltd. [Member] USD ($)	Dec. 31, 2012 Xi'an New Chang'an Medical Investment Co., Ltd. [Member] CNY	Dec. 31, 2011 Xi'an New Chang'an Medical Investment Co., Ltd. [Member] CNY	Dec. 31, 2010 Xi'an New Chang'an Medical Investment Co., Ltd. [Member] CNY
Related Party Transaction [Line Items]
Income for providing utilities
Treatment income and other miscellaneous					(102)	(637)
Loan to a non-controlling shareholder of a subsidiary									16,051	100,000
Medicine and treatment expenses	$ 843	5,249

- Definition

Receivables to be collected from (obligations owed to) related parties, net as of the balance sheet date where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth.

+ References+ Details

RELATED PARTY TRANSACTIONS (Schedule of Related Party Balances) (Details) In Thousands, unless otherwise specified	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2012 Shaanxi Juntai Real Estate Co., Ltd. [Member] USD ($)	Dec. 31, 2012 Shaanxi Juntai Real Estate Co., Ltd. [Member] CNY	Dec. 31, 2012 Xi'an New Chang'an Medical Investment Co., Ltd. [Member] USD ($)	Dec. 31, 2012 Xi'an New Chang'an Medical Investment Co., Ltd. [Member] CNY	Dec. 31, 2012 JYADK [Member] USD ($)	Dec. 31, 2012 JYADK [Member] CNY
Related Party Transaction [Line Items]
Due from related parties	$ 16,244	101,200	$ 27	166	$ 16,051	100,000
Due to related parties - current	(949)	(5,910)			(241)	(1,500)	(708)	(4,410)
Due to related parties - noncurrent	$ (4,306)	(26,828)	$ (3,098)	(19,301)	$ (1,208)	(7,527)

- Definition

For an unclassified balance sheet, amounts due from related parties including affiliates, employees, joint ventures, officers and stockholders, immediate families thereof, and pension funds.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(k)(1))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 1

-Subparagraph (d)

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph k

-Subparagraph 1

-Article 4

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 57

-Paragraph 2

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 3

-Article 7

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-03.3)

-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 46R

-Paragraph 16, 17

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-03.10(3))

-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

+ Details

- Definition

Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).

+ References+ Details

- Definition

Portion of the carrying amount as of the balance sheet date of obligations due all related parties that is payable after one year or beyond the normal operating cycle if longer.

+ References+ Details

COMMITMENTS AND CONTINGENCIES (Details) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2010 CNY	Dec. 31, 2011 USD ($)	Dec. 31, 2009 CNY	Dec. 31, 2012 Capital Additions [Member] USD ($)	Dec. 31, 2012 Capital Additions [Member] CNY
Future minimum payments under non-cancelable operating leases:
2013	$ 1,555	9,685
2014	1,460	9,096
2015	879	5,473
2016 and thereafter	92	574
Total	3,986	24,828
Rental expenses	1,442	8,986	6,232	5,630
Long-term Purchase Commitment [Line Items]
Commitments to purchase certain medical equipment							11,088	69,081
Lease commitments	4,126	25,708
Investment commitment	308	1,920
Unrecognized tax positions	15,957	99,311
Accrued unrecognized tax benefits and surcharges, current portion	5,071	31,591	28,929
Accrued unrecognized tax benefits and surcharges, non-current portion	$ 16,770	104,480	16,293	16,576	$ 2,615	14,054

SEGMENT REPORTING (Details) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2010 CNY	Dec. 31, 2012 Segment Reporting [Member] USD ($)	Dec. 31, 2012 Segment Reporting [Member] CNY	Dec. 31, 2011 Segment Reporting [Member] CNY	Dec. 31, 2010 Segment Reporting [Member] CNY	Dec. 31, 2012 Network [Member] Segment Reporting [Member] USD ($)	Dec. 31, 2012 Network [Member] Segment Reporting [Member] CNY	Dec. 31, 2011 Network [Member] Segment Reporting [Member] CNY	Dec. 31, 2010 Network [Member] Segment Reporting [Member] CNY	Dec. 31, 2012 Hospital Medicine [Member] Segment Reporting [Member] USD ($)	Dec. 31, 2012 Hospital Medicine [Member] Segment Reporting [Member] CNY	Dec. 31, 2011 Hospital Medicine [Member] Segment Reporting [Member] CNY	Dec. 31, 2010 Hospital Medicine [Member] Segment Reporting [Member] CNY	Dec. 31, 2012 Intersegment Elimination [Member] Segment Reporting [Member] USD ($)	Dec. 31, 2012 Intersegment Elimination [Member] Segment Reporting [Member] CNY	Dec. 31, 2011 Intersegment Elimination [Member] Segment Reporting [Member] CNY	Dec. 31, 2010 Intersegment Elimination [Member] Segment Reporting [Member] CNY
Product Information [Line Items]
Revenues from external customers					$ 106,314	662,349	450,125	389,524	$ 74,644	465,040	450,125	389,524	$ 31,670	197,309
Intersegment revenues					3,193	19,894			3,193	19,894
Net revenue	106,314	662,349	450,125	389,524	109,507	682,243	450,125	389,524									(3,193)	(19,894)
Gross Profit	52,189	325,145	290,709	266,824	33,155	206,553	(161,306)	179,666	28,993	180,631	(161,306)	179,666	4,162	25,922
Foreign exchange losses, net	(16)	(101)	(10,975)	(5,436)	(16)	(101)	(10,975)	(5,436)
Interest income	946	5,895	13,357	7,865	946	5,895	13,357	7,865
Interest expense	2,609	16,255	6,454	7,448	(2,609)	(16,255)	(6,454)	(7,448)
Gain (loss) from disposal of property, plant and equipment	(172)	(1,072)		543	(172)	(1,072)		543
Share of net profit of equity investees	287	1,790
Other (expense) income, net	(23)	(144)	346	(399)	(23)	(144)	346	(399)
Net income before taxes	31,568	196,666	(165,032)	174,791	31,568	196,666	(165,032)	174,791
Segments assets					597,232	3,720,808	2,393,446	2,663,044	476,845	2,970,788	2,393,446	2,663,044	120,387	750,020			(8,922)	(55,588)
Assets	588,310	3,665,220	2,393,446		588,310	3,665,220	2,393,446	2,663,044
Additions to long-lived assets					54,652	340,488	267,645	230,258	45,714	284,803	267,645	230,258	18,110	112,825			(9,172)	(57,140)
Depreciation expense					24,111	150,214	119,895	109,377	21,508	133,996	119,895	109,377	2,603	16,218
Impairment of assets and goodwill					$ (539)	(3,360)	(333,934)		$ (539)	(3,360)	(333,934)

INCOME (LOSS) PER SHARE (Details) In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2010 CNY
INCOME (LOSS) PER SHARE [Abstract]
Net income (loss) attributable to ordinary shareholders used in calculating income (loss) per ordinary share-basic and diluted	$ 21,000	130,831	(215,003)	129,400
Weighted average number of ordinary shares outstanding used in calculating basic and diluted income (loss) per share	138,211,177	138,211,177	142,251,454	146,040,594
Basic and diluted income (loss) per share	$ 0.15	0.95	(1.51)	0.89

FAIR VALUE MEASUREMENTS (Narrative) (Details) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 CNY	Dec. 31, 2011 USD ($)	Dec. 31, 2011 CNY	Dec. 31, 2010 CNY	Dec. 31, 2012 USD ($)
FAIR VALUE MEASUREMENTS [Abstract]
Benchmarking lending interest rate	6.66%
Accrued income receivable	10,566
Other operating income/(loss), net	1,433
Goodwill	300,163				47,691
Goodwill impairment charge		$ 47,691	300,163

- Definition

This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. Amounts due from customers or clients for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, as well as any other amounts due from others, including related parties, which may be included in accounts receivable as categorized on the statement of financial position.

+ References+ Details

- Definition

+ References

+ Details

FAIR VALUE MEASUREMENTS (Reconciliation of Contingent Consideration) (Details) (Liability [Member]) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2012 Other Expense [Member] CNY	Dec. 31, 2011 Other Expense [Member] CNY
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance as of January 1,	$ 1,926	11,999	14,072
New addition of business combination (note 4)
Prepayment during the year			(2,305)
Unrealized loss			232		232
Offset and reversal	(1,926)	(11,999)
Balance as of December 31,			11,999

FAIR VALUE MEASUREMENTS (Schedule of Fair Value Measurements by Input Level) (Details) (CNY) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012
Minimum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketability discount	38.00%
Maximum [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketability discount	48.00%
Carrying Amount, [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-lived assets held and used	11,914
Total losses [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent business acquisition consideration	(232)
Long-lived assets held and used	(3,179)
Goodwill	(300,163)
Fair Value, Measurements, Recurring [Member] \| Total [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent business acquisition consideration	11,999
Fair Value, Measurements, Recurring [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent business acquisition consideration
Fair Value, Measurements, Recurring [Member] \| Significance Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent business acquisition consideration
Fair Value, Measurements, Recurring [Member] \| Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent business acquisition consideration	11,999
Fair Value, Measurements, Nonrecurring [Member] \| Total [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-lived assets held and used	8,735
Goodwill
Fair Value, Measurements, Nonrecurring [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-lived assets held and used
Goodwill
Fair Value, Measurements, Nonrecurring [Member] \| Significance Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-lived assets held and used
Goodwill
Fair Value, Measurements, Nonrecurring [Member] \| Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-lived assets held and used	8,735
Goodwill

- Definition

Fair value, as of the acquisition date, of potential payments under the contingent consideration arrangement including cash and shares.

+ References

+ Details

PARENT COMPANY ONLY CONDENSED FINANCIAL INFORMATION (Condensed balance sheets) (Details) In Thousands, except Share data, unless otherwise specified	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 USD ($)	Dec. 31, 2011 CNY	Dec. 31, 2010 CNY	Dec. 31, 2009 CNY	Dec. 31, 2012 Parent Company [Member] USD ($)	Dec. 31, 2012 Parent Company [Member] CNY	Dec. 31, 2011 Parent Company [Member] USD ($)	Dec. 31, 2011 Parent Company [Member] CNY	Dec. 31, 2010 Parent Company [Member] CNY	Dec. 31, 2009 Parent Company [Member] CNY
Current assets:
Cash	$ 12,100	75,382	$ 35,164	219,078	535,783	1,037,239	$ 1,172	7,301	$ 1,424	8,869	8,034	601,040
Restricted cash, current portion	45,593	284,047		2,512
Time deposits with original maturities exceeding three months				50,372						31,470
Amounts due from related parties	193	1,200					66,118	411,919		227,211
Prepayments and other current assets (net of reserve of RMB10,619 and RMB 10,270 (US$1,648) as of December 31, 2011 and 2012, respectively)	10,830	67,472		60,266
Total current assets	136,939	853,133		733,657			67,290	419,220		267,550
Non-current assets:
Investment in subsidiaries							312,238	1,945,280		1,790,931
Total assets	588,310	3,665,220		2,393,446			379,528	2,364,500		2,058,481
Current liabilities:
Short-term bank borrowings							33,000	205,593
Accrued expenses and other liabilities	14,773	92,040		59,097			715	4,453		3,321
Amounts due to subsidiaries	949	5,910					19,722	122,868		120,660
Total current liabilities	137,966	859,533		216,672			53,437	332,914		123,981
Total liabilities	212,729	1,325,310		355,350			53,437	332,914		123,981
Equity:
Ordinary shares (par value of US$0.0001 per share; authorized shares?500,000,000; issued shares?142,353,532 as of December 31, 2011 and 2012; outstanding shares?141,403,597 and 135,487,408 as of December 31, 2011 and 2012, respectively)	17	105		105			17	105		105
Treasury stock (949,935 and 6,866,124 as of December 31, 2011 and 2012, respectively)	(1)	(5)		(1)			(1)	(5)		(1)
Additional paid-in capital	404,086	2,517,496		2,551,877			404,086	2,517,496		2,551,877
Accumulated other comprehensive loss	(2,721)	(16,955)		(17,595)			(2,722)	(16,955)		(17,595)
Accumulated deficit	(75,289)	(469,055)		(599,886)			(75,289)	(469,055)		(599,886)
Total Concord Medical Services Holdings Limited shareholders' equity	326,092	2,031,586		1,934,500			326,091	2,031,586		1,934,500
Total liabilities and equity	$ 588,310	3,665,220		2,393,446			$ 379,528	2,364,500		2,058,481
Ordinary shares:
Ordinary shares, par value per share		0.0001		0.0001				0.0001		0.0001
Ordinary shares, shares authorized	500,000,000	500,000,000	500,000,000	500,000,000			450,000,000	450,000,000	450,000,000	450,000,000
Ordinary shares, shares issued	142,353,532	142,353,532	142,353,532	142,353,532			142,353,532	142,353,532	142,353,532	142,353,532
Ordinary shares, shares outstanding	135,487,408	135,487,408	141,403,597	141,403,597			142,353,532	142,353,532	142,353,532	142,353,532

PARENT COMPANY ONLY CONDENSED FINANCIAL INFORMATION (Condensed statements of operations) (Details) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2010 CNY	Dec. 31, 2012 Parent Company [Member] USD ($)	Dec. 31, 2012 Parent Company [Member] CNY	Dec. 31, 2011 Parent Company [Member] CNY	Dec. 31, 2010 Parent Company [Member] CNY
Condensed Financial Statements, Captions [Line Items]
Revenues	$ 106,314	662,349	450,125	389,524
Cost of revenues	54,125	337,204	159,416	122,700
General and administrative expenses	(11,517)	(71,754)	(80,628)	(66,789)	(3,191)	(19,879)	(30,561)	(27,626)
Selling expenses	(8,653)	(53,911)	(37,453)	(17,150)	(369)	(2,296)	(2,298)	(2,524)
Operating income (loss)	33,155	206,553	(161,306)	179,666	(3,560)	(22,175)	(32,859)	(30,150)
Equity in profit of subsidiaries					24,509	152,691	(184,276)	155,397
Interest income	946	5,895	13,357	7,865	50	307	2,132	742
Exchange gain	(16)	(101)	(10,975)	(5,436)	1	8		3,411
Net income (loss) attributable to Concord Medical Services Holdings Limited?s shareholders	21,000	130,831	(215,003)	129,400	21,000	130,831	(215,003)	129,400
Net income (loss) attributable to ordinary shareholders					21,000	130,831	(215,003)	129,400
Foreign currency translation	(102)	(640)	2,760	10,848	102	640	(2,760)	(10,848)
Total other comprehensive (loss) income	21,688	135,120	(214,112)	120,070	102	640	(2,760)	(10,848)
Comprehensive income (loss)	$ 21,102	131,471	(217,763)	118,552	$ 21,102	131,471	(217,763)	118,552

PARENT COMPANY ONLY CONDENSED FINANCIAL INFORMATION (Condensed statements of cash flows) (Details) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2010 CNY	Dec. 31, 2012 Parent Company [Member] USD ($)	Dec. 31, 2012 Parent Company [Member] CNY	Dec. 31, 2011 Parent Company [Member] CNY	Dec. 31, 2010 Parent Company [Member] CNY
Condensed Financial Statements, Captions [Line Items]
Net cash generated from (used in) operating activities	$ 41,656	259,515	137,102	190,972	$ (1,845)	(11,493)	(8,418)	(16,765)
Net cash used in investing activities	(105,823)	(659,290)	(494,867)	(529,468)	(24,663)	(153,651)	8,108	(423,931)
Net cash generated from/(used in) financing activities	41,081	255,932	41,785	(154,933)	26,192	163,177	879	(145,574)
Exchange rate effect on cash	22	147	(725)	(8,027)	64	399	266	(6,736)
Net decrease in cash	(23,064)	(143,696)	(316,705)	(501,456)	(252)	(1,568)	835	(593,006)
Cash at beginning of year	35,164	219,078	535,783	1,037,239	1,424	8,869	8,034	601,040
Cash at end of year	12,100	75,382	219,078	535,783	1,172	7,301	8,869	8,034
Supplemental schedule of non-cash activities:
Conversion of Series A and Series B contingently redeemable convertible preferred shares to ordinary shares upon initial public offering

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References+ Details

- Definition

The value of the stock converted in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.

+ References+ Details

- Definition

The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.

+ References+ Details

ORGANIZATION AND BASIS OF PRESENTATION (Schedule of Subsidiaries) (Details)	12 Months Ended
	Dec. 31, 2012
Ascendium [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Sep. 10, 2007
Place of establishment	BVI
Percentage of ownership by the Company	100.00%
OMS [Member]
Subsidiary or Equity Method Investee [Line Items]
Place of establishment	BVI
Medstar Overseas Limited [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Sep. 22, 2011
Place of establishment	BVI
Percentage of ownership by the Company	100.00%
Proton BVI [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	May 16, 2011
Place of establishment	BVI
Percentage of ownership by the Company	100.00%
US Proton [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Jun. 29, 2011
Place of establishment	U.S.A.
Percentage of ownership by the Company	100.00%
China Medstar [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Aug. 08, 2003
Place of establishment	Singapore
Percentage of ownership by the Company	100.00%
Cyber [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	May 26, 2006
Place of establishment	Hong Kong
Percentage of ownership by the Company	100.00%
CMS Holdings [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Jul. 18, 2008
Place of establishment	Hong Kong
Percentage of ownership by the Company	100.00%
King Cheers [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	May 18, 2001
Place of establishment	Hong Kong
Percentage of ownership by the Company	100.00%
AML [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Feb. 21, 2008
Place of establishment	PRC
Percentage of ownership by the Company	100.00%
MSC [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Mar. 21, 2003
Place of establishment	PRC
Percentage of ownership by the Company	100.00%
CHM [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Jul. 23, 2008
Place of establishment	PRC
Percentage of ownership by the Company	100.00%
XHF [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Jul. 26, 2007
Place of establishment	PRC
Percentage of ownership by the Company	100.00%
TKM [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Apr. 22, 2010
Place of establishment	PRC
Percentage of ownership by the Company	100.00%
CCICC [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Jul. 06, 2010
Place of establishment	PRC
Percentage of ownership by the Company	52.00%
XLD [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Aug. 25, 2010
Place of establishment	PRC
Percentage of ownership by the Company	100.00%
GZ Proton [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Jun. 29, 2011
Place of establishment	PRC
Percentage of ownership by the Company	90.00%
JKSY [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Aug. 12, 2010
Place of establishment	PRC
Percentage of ownership by the Company	100.00%
JWYK [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Apr. 26, 2012
Place of establishment	PRC
Percentage of ownership by the Company	51.00%
CAH [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Dec. 31, 2002
Place of establishment	PRC
Percentage of ownership by the Company	52.00%

EMPLOYEE DEFINED CONTRIBUTION PLAN (Details) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 PRC [Member] USD ($)	Dec. 31, 2012 PRC [Member] CNY	Dec. 31, 2011 PRC [Member] CNY	Dec. 31, 2010 PRC [Member] CNY	Dec. 31, 2012 Singapore [Member] USD ($)	Dec. 31, 2012 Singapore [Member] CNY	Dec. 31, 2011 Singapore [Member] CNY	Dec. 31, 2010 Singapore [Member] CNY
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Contributions to defined contribution plans	$ 1,147	7,148	4,977	3,510	$ 17	108	97	78

Including:

cash consideration

fair value of contingent consideration