Document and Entity Information	12 Months Ended
Document and Entity Information	Dec. 31, 2013
Document And Entity Information [Abstract]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY
Trading Symbol	CCM
Entity Registrant Name	Concord Medical Services Holdings Ltd
Entity Central Index Key	0001472072
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding	134,836,300

Consolidated Balance Sheets In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY
Current assets:
Cash	$ 46,754	283,033	75,382
Restricted cash	69,733	422,140	284,047
Accounts receivable (net of allowance of RMB3,091 and RMB3,091 (US$510) as of December 31, 2012 and 2013, respectively)	51,854	313,909	210,307
Inventories	3,257	19,717	8,681
Prepayments and other current assets (net of reserve of RMB10,270 and RMB9,292 (US$1,535) as of December 31, 2012 and 2013, respectively)	18,415	111,480	67,472
Amounts due from related parties	1,696	10,265	1,200
Net investment in direct financing leases, current portion	21,279	128,814	89,451
Deferred tax assets, current portion	1,760	10,652	16,593
Loan to a noncontrolling shareholder of a subsidiary			100,000
Total current assets	214,748	1,300,010	853,133
Non-current assets:
Property, plant and equipment, net	246,555	1,492,573	1,522,920
Goodwill	48,381	292,885	292,885
Intangible assets, net	19,301	116,843	146,512
Deposits for non-current assets (net of reserve of RMB26,552 and RMB26,552 (US$4,386) as of December 31, 2012 and 2013, respectively)	12,665	76,669	162,938
Net investment in direct financing leases, non-current portion	32,950	199,467	171,545
Deferred tax assets, non-current portion	2,927	17,721	18,110
Equity method investments	35,914	217,413	230,589
Other non-current assets	14,346	86,847	114,758
Prepaid land lease payments	23,160	140,201	90,124
Indemnification assets	9,832	59,518	61,706
Loan to a noncontrolling shareholder of a subsidiary	15,430	93,410
Total non-current assets	461,461	2,793,547	2,812,087
Total assets	676,209	4,093,557	3,665,220
Current liabilities:
Short-term bank borrowings	80,606	487,964	383,083
Long-term bank borrowings, current portion	45,148	273,310	191,473
Accounts payable	24,648	149,209	100,563
Accrual for purchases of property, plant and equipment	8,217	49,741	40,691
Obligations under capital leases			2,117
Accrued expenses and other liabilities	24,198	146,489	92,040
Income tax payable	7,962	48,201	22,433
Deferred revenue, current portion	2,588	15,668	18,975
Amount due to related parties, current portion	531	3,217	5,910
Deferred tax liabilities, current portion	142	860	2,248
Total current liabilities	194,040	1,174,659	859,533
Non-current liabilities:
Long-term bank borrowings, non-current portion	53,682	324,974	300,901
Deferred tax liabilities, non-current portion	5,433	32,891	35,683
Accrued unrecognized tax benefits and surcharges, non-current portion	11,186	67,719	67,719
Amounts due to related parties, non-current portion	4,432	26,828	26,828
Other long-term liabilities	5,413	32,769	34,646
Total non-current liabilities	80,146	485,181	465,777
Total liabilities	274,186	1,659,840	1,325,310
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, 2012 and 2013; outstanding shares-135,487,408 and 134,836,300 as of December 31, 2012 and 2013, respectively)	17	105	105
Treasury stock (6,866,124 and 7,517,232 as of December 31, 2012 and 2013, respectively)	(1)	(5)	(5)
Additional paid-in capital	416,330	2,520,338	2,517,496
Accumulated other comprehensive loss	(2,522)	(15,283)	(16,955)
Accumulated deficit	(63,294)	(383,162)	(469,055)
Total Concord Medical Services Holdings Limited shareholders' equity	350,530	2,121,993	2,031,586
Noncontrolling interests	51,493	311,724	308,324
Total equity	402,023	2,433,717	2,339,910
Total liabilities and equity	$ 676,209	4,093,557	3,665,220

Consolidated Balance Sheets (Parenthetical) In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY
Statement Of Financial Position [Abstract]
Accounts receivable, allowance	$ 510	3,091	3,091
Prepayments and other current assets	1,535	9,292	10,270
Deposits for non-current assets	$ 4,386	26,552	26,552
Ordinary shares, par value per share	$ 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	134,836,300	134,836,300	135,487,408
Treasury stock, shares	7,517,232	7,517,232	6,866,124

Consolidated Statements of Comprehensive Income In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2013 Network [Member] USD ($)	Dec. 31, 2013 Network [Member] CNY	Dec. 31, 2012 Network [Member] CNY	Dec. 31, 2011 Network [Member] CNY	Dec. 31, 2013 Hospital Medicine [Member] USD ($)	Dec. 31, 2013 Hospital Medicine [Member] CNY	Dec. 31, 2012 Hospital Medicine [Member] CNY	Dec. 31, 2013 Hospital Medical Service [Member] USD ($)	Dec. 31, 2013 Hospital Medical Service [Member] CNY	Dec. 31, 2012 Hospital Medical Service [Member] CNY
Revenues, net of business tax, value-added tax and related surcharges:
Total net revenues	$ 161,989	980,635	662,349	450,125	$ 93,021	563,124	465,040	450,125	$ 29,755	180,130	89,813	$ 39,213	237,381	107,496
Cost of revenues:
Total cost of revenues	(96,956)	(586,949)	(337,204)	(159,416)	(37,012)	(224,062)	(169,905)	(159,416)	(25,095)	(151,920)	(76,590)	(34,849)	(210,967)	(90,709)
Gross profit	65,033	393,686	325,145	290,709
Operating expenses:
Selling expenses	(17,814)	(107,842)	(53,911)	(37,453)
General and administrative expenses	(17,364)	(105,114)	(71,754)	(80,628)
Asset impairment			(3,360)	(333,934)
Other operating income			10,433
Total operating expenses	(35,178)	(212,956)	(118,592)	(452,015)
Operating (loss) income	29,855	180,730	206,553	(161,306)	24,532	148,509	180,631	(161,306)	5,323	32,221	25,922
Interest expense	(7,768)	(47,027)	(16,255)	(6,454)
Foreign exchange (losses) gains, net	127	767	(101)	(10,975)
Loss from disposal of property, plant and equipment	(204)	(1,235)	(1,072)
Interest income (including interest income from related parties of nil, nil and RMB7,839 (US$1,295) for the years ended December 31, 2011, 2012 and 2013, respectively)	2,926	17,712	5,895	13,357
Share of net profit of equity investees	2,564	15,521	1,790
Other income (expenses), net	100	608	(144)	346
(Loss) income before income taxes	27,600	167,076	196,666	(165,032)
Income tax expenses	(12,534)	(75,880)	(62,186)	(46,320)
Net (loss) income	15,066	91,196	134,480	(211,352)
Net income attributable to noncontrolling interests	876	5,303	3,649	3,651
Net (loss) income attributable to Concord Medical Services Holdings Limited's shareholders	14,190	85,893	130,831	(215,003)
(Loss) earnings per share
Basic/Diluted	$ 0.11	0.64	0.95	(1.51)
Weighted average number of ordinary shares outstanding:
Basic/Diluted	135,077,172	135,077,172	138,211,177	142,251,454
Other comprehensive (loss) income, net of tax of nil
Foreign currency translation adjustments	276	1,672	640	(2,760)
Total other comprehensive (loss) income	276	1,672	640	(2,760)
Comprehensive (loss) income	15,342	92,868	135,120	(214,112)
Comprehensive income attributable to noncontrolling interests	876	5,303	3,649	3,651
Comprehensive (loss) income attributable to Concord Medical Services Holdings Limited's shareholders	$ 14,466	87,565	131,471	(217,763)

Consolidated Statements of Comprehensive Income (Parenthetical) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY
Income Statement [Abstract]
Revenues from related parties	$ 174	1,052	637
Cost of revenues from related parties	133	805	5,249
Interest income from related parties	$ 1,295	7,839

- 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, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY
CASH FLOWS FROM OPERATING ACTIVITIES
Net (loss) income	$ 15,066	91,196	134,480	(211,352)
Adjustments to reconcile net (loss) income to net cash generated from operating activities:
Share-based compensation	1,454	8,804	9,084	9,234
Depreciation of property, plant and equipment	24,774	149,975	119,919	94,837
Amortization of intangible assets	4,901	29,669	28,658	25,058
Amortization of prepaid land lease payments	463	2,801	1,637	743
Other noncash income			(2,681)
Share of net profit of equity investees	(2,564)	(15,521)	(1,790)
Loss from disposal of property, plant and equipment	204	1,235	1,072
Amortization of acquired executory contracts	(136)	(822)	(412)
Deferred tax benefits	555	3,361	1,869	(11,684)
Allowance for doubtful accounts, net			(12,966)	14,626
Asset impairment			3,360	333,934
Change in fair value of contingent business acquisition consideration				232
Changes in operating assets and liabilities net of effects of acquisition:
Accounts receivable	(16,880)	(102,187)	9,870	(94,723)
Prepayments and other current assets	1,928	11,673	(12,622)	8,019
Inventories	(1,823)	(11,036)	(362)
Amounts due from related parties	(1,496)	(9,058)	(650)
Amounts due to related parties	(445)	(2,693)	5,109
Decrease (increase) of other non-current assets	1,160	7,025	2,889	(35,209)
Deposits for the purchases of land use rights	(4,531)	(27,427)	(25,451)
Accounts payable	8,036	48,646	(6,966)	(8,162)
Accrued expenses and other liabilities	6,106	36,966	(1,975)	4,689
Deferred revenue	(721)	(4,362)	(2,842)	(649)
Lease deposits				6,600
Income tax payable	3,803	23,024	1,610	(4,465)
Unrecognized tax benefits	2,934	17,764	8,675	4,474
Net cash generated from operating activities	42,788	259,033	259,515	137,102
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of held to maturity securities	(4,956)	(30,000)		(100,466)
Maturity of held to maturity securities	4,956	30,000	100,466
Time deposits placed with banks (Maturity of the time deposit)			50,372	(50,372)
Payments under arrangements with Beijing proton center				(3,000)
Investments in equity method investees	(436)	(2,640)	(228,696)	(540)
Acquisitions, net of cash acquired (note 4)			(223,403)	(20,305)
Purchase of subsidiary shares from noncontrolling interests	(248)	(1,500)
Acquisition of property, plant and equipment	(12,315)	(74,553)	(65,904)	(18,319)
Deposits for the purchases of property, plant and equipment	(14,115)	(85,448)	(218,833)	(239,247)
Refund of deposits for the purchase of property, plant and equipment	1,876	11,357
Proceeds from disposal of property, plant and equipment	1,074	6,500	4,707
Net investment in direct financing leases	(9,794)	(59,289)	(115,425)	(74,108)
Proceeds from principal portion of direct financing leases	7,817	47,319	37,426	11,490
Cash distribution from an equity investee	4,082	24,714
Net cash used in investing activities	(22,059)	(133,540)	(659,290)	(494,867)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from short-term bank borrowings	31,500	190,692	258,083	45,000
Proceeds from long-term bank borrowings	67,392	407,969	518,749	142,500
Repayment of obligations under capital leases	(350)	(2,117)	(3,354)	(3,036)
Repayment of long-term bank borrowings	(49,896)	(302,058)	(112,554)	(62,316)
Repayment of short-term bank borrowings	(13,091)	(79,246)	(2,000)	(113,000)
Decrease (increase) in restricted cash	(22,811)	(138,093)	(259,523)	91,498
Dividends paid to ordinary shareholders				(55,151)
Repurchase of ordinary shares	(994)	(6,015)	(43,469)	(6,911)
Contributions from noncontrolling interests				3,201
Increase in loan to a noncontrolling interest of a subsidiary			(100,000)
Repayment of loan from a noncontrolling shareholder of a subsidiary	1,089	6,590
Net cash generated from financing activities	12,839	77,722	255,932	41,785
Exchange rate effect on cash	734	4,436	147	(725)
Net (decrease) increase in cash	34,302	207,651	(143,696)	(316,705)
Cash at beginning of year	12,452	75,382	219,078	535,783
Cash at end of year	46,754	283,033	75,382	219,078
Supplemental schedule of cash flows information:
Income tax paid	(1,044)	(6,318)	(50,474)	(58,024)
Interest paid	(6,199)	(37,527)	(16,255)	(6,454)
Supplemental schedule of non-cash activities:
Acquisition of property, plant and equipment and other intangible assets through utilization of deposits	12,268	74,267	221,291	236,487
Acquisition of property, plant and equipment included in accrual for purchase of property, plant and equipment	1,495	9,050		2,890
Acquisition of net investment in financing lease through utilization of deposits	4,615	27,940	52,881
Consideration of acquisition of CAH due to effective settlement of preexisting balance as a result of the business combination (note 4)			128,573
Contribution by the noncontrolling shareholder - JWYK of intangible assets			4,900
Deposit for land use right transfer to land use right	$ 4,204	25,451

Consolidated Statements of Shareholders' Equity In Thousands, except Share data	Total USD ($)	Total CNY	Guangzhou HuananTaihe Medical Technology Co. Ltd. ("GZ Proton") [Member] CNY	Beijing Jinweiyikang Technology Co., Ltd. ("JWYK") [Member] CNY	CAH [Member] CNY	Ordinary Shares [Member] USD ($)	Ordinary Shares [Member] CNY	Treasury Stock [Member] USD ($)	Treasury Stock [Member] CNY	Additional Paid-in Capital [Member] USD ($)	Additional Paid-in Capital [Member] CNY	Additional Paid-in Capital [Member] Beijing Jinweiyikang Technology Co., Ltd. ("JWYK") [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] Guangzhou HuananTaihe Medical Technology Co. Ltd. ("GZ Proton") [Member] CNY	Noncontrolling Interests [Member] Beijing Jinweiyikang Technology Co., Ltd. ("JWYK") [Member] CNY	Noncontrolling Interests [Member] CAH [Member] CNY
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							(949,935)
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)		134,480														130,831		3,649
Other comprehensive income (loss)		640												640
Share-based compensation		9,084									9,084
Share repurchase		(43,469)							(4)		(43,465)
Share repurchase, shares							(5,916,189)
Acquisition of entity					196,179																196,179
Contributions by noncontrolling interests		4,900		4,900																4,900
Balance at Dec. 31, 2012		2,339,910					105		(5)		2,517,496			(16,955)		(469,055)		308,324
Balance, shares at Dec. 31, 2012							135,487,408
Net income (loss)	15,066	91,196														85,893		5,303
Other comprehensive income (loss)	276	1,672												1,672
Share-based compensation		8,804									8,804
Share repurchase		(6,015)							0		(6,015)
Share repurchase, shares						(651,108)	(651,108)
Acquisition of entity				(1,850)								53								(1,903)
Balance at Dec. 31, 2013	$ 402,023	2,433,717				$ 17	105	$ (1)	(5)	$ 416,330	2,520,338		$ (2,522)	(15,283)	$ (63,294)	(383,162)	$ 51,493	311,724
Balance, shares at Dec. 31, 2013						134,846,300

Organization and Basis of Presentation

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Organization and Basis of Presentation

1.	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. 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 operations following the acquisition of Chang’an Hospital Co., Ltd (“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, 2013 are as follows:


Company	Date of establishment	Place of establishment	Percentage of ownership by the Company			Principal activities
Ascendium Group Limited (“Ascendium”)	September 10, 2007	British Virgin Islands (“BVI”)		100	%	Investment holding
Our Medical Services Limited (“OMS”)	August 22, 1996	BVI		100	%	Investment holding
Medstar Oversea Ltd. (“Medstar Overseas”)	September 22, 2011	BVI		100	%	Investment holding
US Proton Therapy Holdings Limited (“Proton BVI”)	May 16, 2011	BVI		100	%	Investment holding
US Proton Therapy Holdings Limited (“US Proton”)	June 29, 2011	United States of America		100	%	Investment holding
Concord Medical Services (International) Pte. Ltd. (“China Medstar”) (formerly known as China Medstar Pte. Limited)	August 8, 2003	Singapore		100	%	Investment holding
Cyber Medical Networks Limited (“Cyber”)	May 26, 2006	Hong Kong		100	%	Investment holding
China Medical Services (Holdings) Limited (“CMS Holdings”)	July 18, 2008	Hong Kong		100	%	Investment holding
King Cheers Holdings Limited (“King Cheers”)	May 18, 2001	Hong Kong		100	%	Investment holding
Shenzhen Aohua Medical Technology and Services Co., Ltd (“AMT”) (AMT merged from formerly known as Shenzhen Aohua Medical Leasing & Services Limited (“AML”) and Shenzhen Aohua Medical Services Co., Ltd (“AMS”))	February 21, 2008	PRC		100	%	Leasing of medical equipment and provision of management services
Medstar (Shanghai) Leasing Co., Ltd. (“MSC”)	March 21, 2003	PRC		100	%	Leasing of medical equipment and provision of management services
CMS Hospital Management Co., Ltd. (“CHM”)	July 23, 2008	PRC		100	%	Provision of management services
Beijing Yundu Internet Technology Co., Ltd. (“Yundu”)	July 26, 2007	PRC		100	%	Provision of management services
Tianjin Kangmeng Radiology Equipment Management Co., Ltd. (“TKM”)	April 22, 2010	PRC		100	%	Leasing of medical equipment and provision of management services
Xi’AnWanjiehuaxiang Medical Technology Development Co., Ltd. (“CCICC”)	July 06, 2010	PRC		52	%	Medical care co-operation with hospital
Shenzhen Lingdun Medical Investment & Management Co., Ltd. (“XLD”)	August 25, 2010	PRC		100	%	Leasing of medical equipment
Guangzhou Concord Medical Cancer Hospital Co., Ltd. (“GZ Proton”)	June 29, 2011	PRC		70	%	Medical technology research and development, and provision of management and consulting services.
Guangzhou Jinkangshenyou Investment Co., Ltd. (“JKSY”)	August 12, 2010	PRC		100	%	Leasing of medical equipment
Beijing Jinweiyikang Technology Co., Ltd. (“JWYK”)	April 26, 2012	PRC		100	%	Medical information and technology services
CAH	December 31, 2002	PRC		52	%	Hospital medical diagnosis service
CCM (Hong Kong) Medical Investments Limited (“CCM (HK)”)	June 03, 2013	Hong Kong		100	%	Investment holding
CMS Radiotherapy Holdings Limited (“CMS (USA)”)	August 13, 2013	United States of America		100	%	Investment holding

The Company was incorporated under the laws of the Cayman Islands on November 27, 2007.

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.

GZ Proton was incorporated by the Group and a third party on June 29, 2011, for purposes of expanding the Group’s business of medical technology research and development as well as provision of management and consultant services. The Group held 90% equity interest in GZ Proton upon incorporation. On June 6, 2013, 20% of equity interest in GZ Proton held by the Group was transferred to an independent third party in exchange for the services to be provided to GZ Proton when GZ Proton commences operations. Up to December 31, 2013, no services have been rendered as GZ Proton has not commenced operations.

On March 9, 2012, the Group acquired 100% of the equity interest in JKSY for a consideration of RMB3,500. 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 of medical information and technology services. The Group held 51% of the equity interest in JWYK upon incorporation. On June 28, 2013, the Group acquired the remaining 49% equity interest in JWYK with a consideration of a fixed amount of RMB1,850 plus a contingent amount of RMB3,150 which is payable up to three years after incorporation subject to the achievement of certain conditions. As at December 31, 2013, the conditions have not been fulfilled.

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, Business Combinations (“ASC 805”).

On June 3, 2013, CCM (HK) was set up as a 100% owned subsidiary of Ascendium. It is an investment holding company and has no business operation of its own.

On August 13, 2013, CMS (USA) was set up as a 100% owned subsidiary of Ascendium. It is an investment holding company and has no business operation of its own.

- Definition

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

+ References

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+ Details

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2.	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”).

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, contingent consideration of acquisition of noncontrolling interests, 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 expenses, unrecognized tax benefits, accrued liabilities, recoverability of indemnification assets and the valuation of the Company’s acquired equity investments. 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 (“ASC 830”). The Company uses the RMB as its reporting currency. The functional currency of the Company and its subsidiaries, Ascendium, CMS Holdings, OMS, Cyber, China Medstar, King Cheers, Medstar Overseas, Proton BVI, CCM (HK), US Proton and CMS (USA) is the United States dollar (“US$”). The Company and the subsidiaries whose functional currency is the US$ use 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.

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 comprehensive income.

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 RMB6.0537 to US$1.00 on December 31, 2013 as published on the website of the Federal Reserve Board. No representation is made that the RMB amounts could have been, or could be, converted into US$ 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 Company’s statements of 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 represent 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. The share of net profit of equity investee includes the effect of basis difference between the carrying value of the investments and the Group’s share of the underlying assets of the investee. An 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.

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. The Group routinely evaluates the collectibility of accounts receivable of each customer on a specific identification basis. At the time when the Group is aware of circumstances that may impair a specific customer’s ability to meet its financial obligations subsequently, the Group records a specific allowance against amounts due, and thereby reduces the net recognized receivable to the collectible amount. 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 and direct financing lease 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 lease 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 estimated 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 comprehensive income.

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, 2011, 2012 and 2013 amounted to RMB724, RMB5,599 and RMB2,496 (US$412), respectively.

Goodwill

Goodwill represents the excess of the purchase price over the estimated fair value of net tangible and identifiable intangible assets acquired. 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.

In accordance with ASC 350, the Group assigns and assesses goodwill for impairment at the reporting unit level. A reporting unit is an operating segment or one level below the operating segment. The Group has determined it has two reporting units, network business and hospital business, which are also its two operating segments. As of December 31, 2012 and 2013, the goodwill included in the consolidated balance sheets was related to the acquisition of CAH under the hospital business.

The goodwill testing utilizes a two-step impairment analysis annually as of December 31, 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 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 quantitatively assessed the goodwill for the hospital reporting unit for impairment as of December 31, 2013. The fair value of the reporting unit exceeded its carrying amount, and therefore goodwill related to the reporting unit was not impaired and the Company was not required to perform further testing.

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 exist on the date of acquisition and are amortized over the remaining 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. A radiotherapy permit is a legal license issued by the government for deploying and operating radiotherapy equipment in a hospital and the economic life of this license is assessed to be the estimated remaining useful life of the corresponding 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 ranging from 36 to 49 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 market prices.

In accordance with ASC 350, the Group was considered to be a single reporting unit for the year ended December 31, 2011. The Group assessed the fair value of the reporting unit as of December 31, 2011 by reference to the closing price of its publicly traded ADS on that date as well as an assumed control premium. Due to the decline of the price of the ADS during the year ended December 31, 2011, the assessed fair value was below the carrying value of the reporting unit as of year end. The Group then performed a hypothetical purchase allocation using the fair value of the reporting unit and determined that the goodwill was fully impaired. As a result, the Group recognized a goodwill impairment charge of RMB300,163 for the year ended December 31, 2011. For the years ended December 31, 2012 and 2013 the Company recorded impairment on goodwill amounting to nil and nil, respectively.

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. For the year ended December 31, 2012, the Company recorded impairment on deposits for non-current assets amounting to RMB3,360. The total amount of impairment charge amounting to RMB333,934, RMB3,360 and nil, respectively for the years ended December 31, 2011, 2012 and 2013 is included in the caption of “Asset impairment” in the consolidated statements of comprehensive income.

Treasury stock

The Company has share repurchase programs where the shares are acquired and subject to cancellation. 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, restricted cash, accounts receivable, 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 and loan to a noncontrolling shareholder of a subsidiary mostly bear interest at floating rates and therefore approximate the fair value of these obligations. For those bank borrowings with fixed interest rates, management uses the discounted cash flow technique based on market interest rate for similar instruments at the balance sheet date and concludes that the carrying value approximates the fair value. The Company did not have any financial investments that were measured at fair value on a recurring basis or non-recurring basis as at December 31, 2012 and 2013. Cash falls into level 1 of the fair value hierarchy while the other financial assets and liabilities fall into level 2 of the fair value hierarchy.

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 consists of network and hospital revenue.

(1) Network 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. 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.

Lease and management services

Lease and management service arrangements 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.

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 portion of the profit, based on the profit sharing formula as defined in the arrangements, of the hospital unit that delivers the diagnostic imaging and/or radiation oncology services.

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 arrangements also contain 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 (“SAB 104”) is applied to other elements of the arrangement not within the scope of ASC 840. Revenue not within the scope of ASC 840 is 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.

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 is 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 becomes 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.

For the years ended December 31, 2011, 2012 and 2013, the revenue from lease and management services amounted to RMB380,457, RMB412,330 and RMB498,556 (US$82,356), respectively. Revenue derived from lease and management services is recorded as network revenue in the consolidated statements of comprehensive income.

ii.

Management services and technical services

The Group provides stand-alone management services to certain hospitals which are already in possession of radiotherapy and diagnostic equipment and stand-alone technical services to certain hospitals. Management services typically include the provision of diagnosis and treatment techniques, experts support, advertising and promotion as well as comprehensive operational management. Technical services mainly include services related to the maintenance and upgrade of leasing equipment. The fees for management services and technical services are 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. Fixed monthly fees are recognized ratably over the service term. The consideration that is based on a revenue share arrangement is recognized when the monthly fees under the arrangement are determined and agreed upon by both parties to the agreement. Fixed monthly fees are recognized ratably over the service term.

For the years ended December 31, 2011, 2012 and 2013, revenue from management services amounted to RMB33,584, RMB11,874 and RMB15,723 (US$2,597), respectively. For the years ended December 31, 2011, 2012 and 2013, the revenue from technical services amounted to RMB2,854, RMB10,178 and RMB13,243 (US$2,188), respectively. Revenue derived from management services and technical services is recorded as network revenue in the consolidated statements of comprehensive income.

iii.

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, 2011, 2012 and 2013, the Company had financing lease income of RMB9,224, RMB19,748 and RMB33,639 (US$5,556), net of taxes, respectively. Income derived from direct financing leases is recorded as network revenue in the consolidated statements of comprehensive income.

iv.

Medical equipment sales

Pursuant to the application of ASC 605, Revenue Recognition (“ASC 605”), 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, 2011, 2012 and 2013, the Company had medical equipment sales of RMB1,634, RMB1,520 and RMB1,963 (US$324), respectively. Revenue derived from medical equipment sales is recorded as network revenue in the consolidated statements of comprehensive income.

Trial operations of CCICC

Pursuant to the supplemental agreement entered into between the Group and CAH, CCICC recognized revenue amounting to RMB23,742 and RMB9,935, respectively, for the years ended December 31, 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. Following the acquisition of CAH, the results of CAH have been subject to consolidation by the Group and no such revenue was recognized for the year ended December 31, 2013.

(2) Hospital revenue

Hospital revenue is classified into medicine income and medical service income. Medicine income includes medicine prescribed to patients during or after treatment by the doctors. Medical service income 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 medical services are delivered.

The Group is subject to business tax, value-added tax and related surcharges on the revenue earned from network businesses except for that disclosed in note 22. The Group has recognized revenues net of these taxes and related surcharges. Such taxes and related surcharges for the years ended December 31, 2011, 2012 and 2013 were approximately RMB23,196, RMB22,455 and RMB25,874 (US$4,274), respectively. In the event that revenue recognition is deferred to a later period, the related tax and other surcharges are also deferred and will be recognized only upon recognition of the deferred revenue.

Cost of revenue

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

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

(1) Costs 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 policies. The cost of the management service component is recognized as an expense as incurred.

(2) Cost of management services and technical services

Cost of management services and technical services mainly include labor costs, and, where applicable, medical consumables and maintenance expenses which are expensed as incurred.

(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 costs mainly include 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 a 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, 2011, 2012 and 2013, the advertising expenses were RMB6,917, RMB5,790, and RMB7,679 (US$1,268), 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 (“ASC 740”), 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 applicable 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 are included in the “accrued expenses and other liabilities” account and “accrued unrecognized tax benefits and surcharges, non-current portion” accounts are 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 detail under note 23. Share-based awards granted to employees are accounted for under ASC 718, 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 periods if actual forfeitures differ from initial estimates. Share-based compensation expense is recorded net of estimated forfeitures such that expense is 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 (“ASC 260”). 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. 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 (“ASC 220”), requires that all items that are required to be recognized under current accounting standards as components of comprehensive income (loss) 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 has 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.

Segment reporting

In accordance with ASC 280, Segment Reporting (“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 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. Substantially all of the group’s revenue and long lived assets (mainly include property, plant and equipment) are derived from the PRC.

Recent accounting pronouncement

In March 2013, the FASB issued ASU No. 2013-05 (“ASU 2013-05”), Parent’s Accounting for the Cumulative Translation Adjustment upon De-recognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity, which is intended to resolve the diversity in practice about whether ASC 810-10, Consolidation (“ASC 810-10”) or ASC 830 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, 2013, with early adoption permitted. The Group will adopt ASU 2013-05 on January 1, 2014 and does not expect the adoption to have a material impact on its consolidated financial statements.

In July 2013, the FASB issued ASU No. 2013-11 (“ASU 2013-11”), Income Taxes (Topic 740), to provide guidance on the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, similar tax loss, or tax credit carryforward exists. This ASU requires an unrecognized tax benefit, or a portion of an unrecognized tax benefit, to be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, with certain exceptions. The modifications to ASC 740 resulting from the issuance of ASU 2013-11 are effective for fiscal years beginning after December 15, 2013 and interim periods within those years. Early adoption is permitted. The Group will adopt ASU 2013-11 on January 1, 2014 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, 2013

Risks And Uncertainties [Abstract]

Concentration of Risks

3.	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, 2013, 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 the network business and from private and public medical insurance institutions for the 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 72% and 80% of the total as of December 31, 2012 and 2013, 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.

CAH was granted a bank term loan and on lent the proceeds to Xi’an New Chang’an Medical Investment Co., Ltd. (“New Chang’an”), a noncontrolling shareholder of CAH. The outstanding amount was RMB93,410 (US$15,430) as of December 31, 2013. The bank term loan was secured by the 48% equity interest in CAH held by New Chang’an pledged to the bank.

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 33%, 23% and 24% for the years ended December 31, 2011, 2012 and 2013, 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 82%, 73% and 79% of total medical equipment purchases of the Group for the years ended December 31, 2011, 2012 and 2013, 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 most 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+ Details

Acquisitions

12 Months Ended

Dec. 31, 2013

Business Combinations [Abstract]

Acquisitions

4.	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 pre-existing favorable agreements to the Company with a fair value of RMB1,248.


	RMB
Purchase consideration		378,605
Cash		248,784
Pre-existing receivables from CAH		128,573
Pre-existing favorable agreements		1,248

	RMB
Purchase consideration		378,605
Current assets		72,188
Indemnification assets		61,706
Intangible assets		40,000
Other long lived assets (excluding intangible assets)		421,598
Current liabilities		(186,484	)
Unrecognized tax benefits, non current		(61,706	)
Non-current liabilities		(56,439	)
Deferred tax assets		17,299
Deferred tax liabilities		(26,263	)

Total net assets		281,899
Noncontrolling interests		(196,179	)
Goodwill		292,885

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 approaches.

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 with a 10-year estimated useful life, which is based on CAH’s remaining business license period and radiotherapy permits of RMB10,000 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 to RMB174,576 (tax effected amount of RMB43,644) to the local tax bureau with respect to losses incurred in 2011 prior to acquisition. As of December 31, 2013, the local tax bureau has accepted the claim stated in the application and approved RMB10,043 with the remaining RMB164,533 pending approval. Accordingly, the indemnification assets decreased to RMB59,518 (US$9,832) as at December 31, 2013.

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, 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,
	2011			2012
	RMB			RMB
Net revenues		653,335			812,178
Net (loss) income		(433,493	)		117,104

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:


	For the Years Ended December 31,
	2012
	RMB
Net revenues		197,309
Net income		13,036

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.

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

- 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).

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

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+ Details

Restricted Cash

12 Months Ended

Dec. 31, 2013

Cash And Cash Equivalents [Abstract]

Restricted Cash

5.	RESTRICTED CASH

Restricted cash includes bank deposits that are required under the Company’s borrowing arrangements to be kept as part of the security pursuant to the respective loan agreements (note 16).

- 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+ Details

Accounts Receivable

12 Months Ended

Dec. 31, 2013

Receivables [Abstract]

Accounts Receivable

6.	ACCOUNTS RECEIVABLE


	As at December 31,
	2012			2013			2013
	RMB			RMB			US$
Accounts receivable		213,398			317,000			52,364
Allowance for doubtful accounts		(3,091	)		(3,091	)		(510	)

Accounts receivable, net		210,307			313,909			51,854


	For the Years Ended December 31,
	2011			2012			2013		2013
	RMB			RMB			RMB		US$
Movement in allowance for doubtful accounts:
Balance at beginning of the year		1,431			16,057			3,091		510
Provisions for the year		15,377			—			—		—
Written back during the year		(751	)		(12,966	)		—		—

Balance at end of the year		16,057			3,091			3,091		510

Accounts receivable with carrying value of RMB65,450 and RMB49,481 (US$8,174) were used to secure bank borrowings of RMB261,051 and RMB136,626 (US$22,569) as at December 31, 2012 and 2013, respectively (note 16).

- 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.

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Prepayments and Other Current Assets

12 Months Ended

Dec. 31, 2013

Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]

Prepayments and Other Current Assets

7.	PREPAYMENTS AND OTHER CURRENT ASSETS

Prepayments and other current assets consist of the following:


	As at December 31,
	2012			2013			2013
	RMB			RMB			US$
Prepayments to suppliers		769			1,141			188
Due from suppliers*		15,120			65,181			10,767
Advances to hospitals**		32,632			21,476			3,548
Advances to employees***		13,442			10,825			1,788
Deferred costs		6,200			6,200			1,024
Others		9,579			15,949			2,635

		77,742			120,772			19,950
Reserve for unrecoverable deposits		(10,270	)		(9,292	)		(1,535	)

		67,472			111,480			18,415


	For the Years Ended December 31,
	2012			2013			2013
	RMB			RMB			US$
Movement in reserve for unrecoverable deposits:
Balance at beginning of the year		10,619			10,270			1,696
Provisions for the year		—			1,533			253
Write off of provisions		—			(1,533	)		(253	)
Foreign currency translation		(349	)		(978	)		(161	)

Balance at end of the year		10,270			9,292			1,535

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

Amounts due from suppliers represent returnable deposits of cancelled orders from suppliers. There were no remaining contractual obligations associated with purchase contracts as of December 31, 2012 and 2013, respectively. The risk of loss arising from non-performance by or bankruptcy of suppliers is assessed prior to the order of the equipment. To date, the Group has not experienced any loss on amounts due from suppliers.

The amount represents interest-free advances to hospital customers. The Group has assessed the impact of such advances on revenue recognition at the outset of the arrangement and has concluded that they do not affect revenue recognition. The risk of loss arising from any failure 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 Group has provided reserve amounting to RMB10,270 and RMB9,292 (US$1,535) on advances to hospitals as at December 31, 2012 and 2013, respectively.

***

The amount represents interest-free advance to hospitals held by the Company’s employees to cover expenses incurred by hospital customers. The risk of loss is assessed prior to making the advances and is monitored on a regular basis by management. To date, the Group has not experienced any loss of such advances.

Inventories

12 Months Ended

Dec. 31, 2013

Inventory Disclosure [Abstract]

Inventories

8.	INVENTORIES


	As at December 31,
	2012		2013		2013
	RMB		RMB		US$
Medicine		6,385		12,255		2,024
Medical supplies		2,011		7,190		1,188
Low-value consumables		285		272		45

		8,681		19,717		3,257

The Group’s inventories are mainly derived from hospital business which are returnable if excess or slowing moving, therefore no inventory provision is required.

- 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, 2013

Property Plant And Equipment [Abstract]

Property, Plant and Equipment, Net

9.	PROPERTY, PLANT AND EQUIPMENT, NET

Property, plant and equipment consist of the following:


	As at December 31,
	2012			2013			2013
	RMB			RMB			US$
Buildings		376,858			402,671			66,516
Medical equipment		1,138,927			1,324,206			218,743
Electronic and office equipment		34,717			36,458			6,022
Motor vehicles		3,838			3,931			650
Leasehold improvement and building improvements		5,635			5,087			840
Construction in progress		247,708			116,445			19,235

Total		1,807,683			1,888,798			312,006
Less: accumulated depreciation		(281,584	)		(393,046	)		(64,927	)

		1,526,099			1,495,752			247,079

Less: accumulated impairment charges		(3,179	)		(3,179	)		(524	)

		1,522,920			1,492,573			246,555

Depreciation expenses were RMB94,837, RMB119,919 and RMB149,975 (US$24,774) for the years ended December 31, 2011, 2012 and 2013, respectively.

As at December 31, 2012 and 2013, certain of the Group’s property, plant and equipment with a total net book value of RMB205,321 and RMB502,575 (US$83,020) were pledged as security for bank borrowings of RMB136,743 and RMB254,308 (US$42,009), respectively (note 16).

As at December 31, 2012 and 2013, the Group held equipment under operating lease contracts with customers with an original cost of RMB949,678 and RMB1,113,934 (US$184,009) and accumulated depreciation of RMB233,539 and RMB305,165 (US$50,410), respectively.

For the years ended December 31, 2011, 2012 and 2013, the Company recorded property, plant, and equipment impairment amounting to RMB3,179, nil and nil, respectively. The total amount of impairment charge is included in the caption of “Asset impairment” in the consolidated statements of comprehensive income.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

+ References+ Details

Prepaid Land Lease Payments

12 Months Ended

Dec. 31, 2013

Leases [Abstract]

Prepaid Land Lease Payments

10.

PREPAID LAND LEASE PAYMENTS


	As at December 31,
	2012			2013			2013
	RMB			RMB			US$
Prepaid land lease payments		92,814			145,692			24,067
Less: accumulated amortization		(2,690	)		(5,491	)		(907	)

Net carrying value		90,124			140,201			23,160

The prepaid land leases as at December 31, 2012 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 remaining useful lives of 38 years and 36 years, respectively. The additions in 2013 represented the land lease prepaid by GZ proton in November 2013, which is amortized under the straight line method over 49 years. Amortization expenses for the years ended December 31, 2011, 2012 and 2013 were RMB743, RMB1,637 and RMB2,801 (US$463), respectively.

The estimated annual amortization expenses for the above prepaid land leases for each of the five succeeding years are as follows:


	Amortization
	RMB		US$
2014		3,615		597
2015		3,615		597
2016		3,615		597
2017		3,615		597
2018		3,615		597

- 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 Intangible Assets, Net

12 Months Ended

Dec. 31, 2013

Goodwill And Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets, Net

11.

GOODWILL AND INTANGIBLE ASSETS, NET

Goodwill is comprised of the following:


	For the Years Ended December 31,
	2011			2012		2013		2013
	RMB			RMB		RMB		US$
Balance at beginning of year		300,163			—		292,885		48,381
Acquisition of CAH (note 4)		—			292,885		—		—
Less: impairment charge		(300,163	)		—		—		—

Balance at end of year		—			292,885		292,885		48,381

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, 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 and January 1, 2013		98,779			5,537			28,500			9,286			4,410			146,512

Amortization expenses		(22,899	)		(1,361	)		(3,000	)		(1,429	)		(980	)		(29,669	)
Intangible assets, net at December 31, 2013		75,880			4,176			25,500			7,857			3,430			116,843

Intangible assets, net at December 31, 2013, in US$	$	12,534		$	690		$	4,212		$	1,298		$	567		$	19,301

At December 31, 2013
Intangible assets, cost		215,730			15,078			30,000			10,000			4,900			275,708
Less: accumulated amortization		(139,850	)		(10,902	)		(4,500	)		(2,143	)		(1,470	)		(158,865	)

		75,880			4,176			25,500			7,857			3,430			116,843

Amortization expenses for intangibles were RMB25,058, RMB28,658 and RMB29,669 (US$4,901) for the years ended December 31, 2011, 2012 and 2013, respectively. The estimated annual amortization expenses for the above intangible assets for each of the five succeeding years are as follows:


	Amortization
	RMB		US$
2014		25,521		4,216
2015		23,824		3,935
2016		18,432		3,045
2017		16,774		2,771
2018		14,169		2,341

- 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, 2013

Business Combinations [Abstract]

Deposits for Non-Current Assets

12.

DEPOSITS FOR NON-CURRENT ASSETS

Deposits for non-current assets consist of the following:


	As at December 31,
	2012			2013			2013
	RMB			RMB			US$
Deposits for purchases of property, plant and equipment *		159,890			73,621			12,161
Others **		29,600			29,600			4,890

		189,490			103,221			17,051
Reserve for unrecoverable deposits		(26,552	)		(26,552	)		(4,386	)

		162,938			76,669			12,665


	For the Years Ended December 31,
	2012			2013			2013
	RMB			RMB			US$
Movement in reserve for unrecoverable deposits:
Balance at beginning of the year		23,192			26,552			4,386
Provisions for the year		3,360			—			—

Balance at end of the year		26,552			26,552			4,386

The amount 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, 2013 the remaining contractual obligations associated with these purchase contracts are approximately RMB21,054 (US$3,478) which is included in the amount disclosed as purchase commitments in note 26.

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, 2012 and 2013 pursuant to this arrangement amounted to RMB29,600 and RMB29,600 (US$4,890), respectively. As at December 31, 2013, the proton treatment center has not commenced operations. Management expects to convert it into the equity investment of the proton treatment center in the future.

The Group recorded a reserve of unrecoverable deposits for purchase of property, plant and equipment amounting to RMB20,679. RMB3,360 and nil based on its assessment of realizability and financial strength of the counterparties, for the years ended December 31, 2011, 2012 and 2013 respectively. The total amount of impairment charge is included in the caption of “Asset impairment” in the consolidated statements of comprehensive income.

Net Investment in Direct Financing Leases

12 Months Ended

Dec. 31, 2013

Leases [Abstract]

Net Investment in Direct Financing Leases

13.

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 terms ranging generally from three to five years. Net investment in direct financing leases is comprised of the following:


	As at December 31,
	2012			2013			2013
	RMB			RMB			US$
Total minimum lease payments to be received		321,614			396,734			65,536
Initial direct cost		3,963			3,963			654

		325,577			400,697			66,190
Unearned income		(64,581	)		(72,416	)		(11,961	)

Net investment in direct finance leases		260,996			328,281			54,229

Current		89,451			128,814			21,279
Non-current		171,545			199,467			32,950

Total		260,996			328,281			54,229

Net investment in financing leases with carrying value of RMB215,910 and RMB321,602 (US$53,125) and were used to secure bank borrowings of RMB188,310 and RMB117,940 (US$19,482), as of December 31, 2012 and 2013, respectively (note 16).

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


	Future minimum lease payments
	RMB		US$
2014		136,486		22,546
2015		108,052		17,849
2016		95,317		15,745
2017		57,786		9,546
2018		3,057		505

Equity Method Investments

12 Months Ended

Dec. 31, 2013

Equity Method Investments And Joint Ventures [Abstract]

Equity Method Investments

14.

EQUITY METHOD INVESTMENTS

As of December 31, 2012 and 2013, the network business of the Group had the following equity method investments:


				Equity interest owned by the Group As of December 31,
	Note			2012			2013
Xi’an Jiangyuan Andike Ltd(“JYADK”)		i	)		33	%		33	%
Beijing Proton Medical Center Co. Ltd(“BPC”)		ii	)		25	%		25	%
PTC – Houston Management, LP(“DTC”)		iii	)		45	%		45	%
Suzhou Chorus Medical Technologies Co., Ltd		iv	)		36	%		36	%

i)	During 2011 and 2012, the Group respectively subscribed to 27% and 6% equity interest of JYADK, for a consideration of RMB540 and RMB120, respectively. On August 31, 2013, the Group injected additional RMB2,640 to JYADK with no change in the percentage of equity interest.

ii)	On October 19, 2012, the Group incorporated 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 44.55% limited partner interests of PTC, a limited partnership in Texas, U.S.A., and 45% legal interest of PTC GP Management LLC, a limited liability company registered in Texas, U.S.A and the sole general partner of PTC with 1% interest of PTC, with a consideration of RMB201,176 (US$32,291) in cash. After the transaction, the Group owned 45% interests of PTC which ultimately holds 44.4% legal ownership interests of the University of Texas MD Anderson Cancer Center Proton Therapy Center, a proton treatment center in Texas, U.S.A.

According to the partnership agreements, the Group has significant influence over PTC which can demonstrate control over MDA Proton by acting as the sole general partner. The Group accounts for its investment in PTC, and ultimately MDA Proton, under the equity method of accounting. The Group’s share of the net profit of PTC, after accounting for the effect of the difference between the cost basis of the equity method investment and the underlying assets of the investee, was RMB13,470 (US$2,193) for the year ended December 31, 2013. Total cash distribution received by the Group from PTC was RMB24,714 (US$4,082) for the year ended December 31, 2013.

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, 2013

Business Combinations [Abstract]

Other Non-Current Assets

15.

OTHER NON-CURRENT ASSETS

Other non-current assets consist of the following:


	As at December 31,
	2012		2013		2013
	RMB		RMB		US$
Deferred costs		2,363		740		122
Deposits – long-term*		70,574		62,139		10,265
Deposits for prepaid land lease payments		25,451		—		—
Others		16,370		23,968		3,959

		114,758		86,847		14,346

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), respectively. The deposit for PET-CT center is refundable in seven annual installments, of RMB3,000 each, starting in 2013, with the remaining RMB9,000 to be repaid at the end of contract term subject to the 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. As at December 31, 2013, the outstanding balance was RMB37,000 (US$6,112).

On June 21, 2011, the Group made interest-free financing deposits amounting to RMB23,608 to Changhai Hospital, for a robotic radiosurgery system. The deposit for the center is refundable in monthly installments for the following 15 years. As at December 31, 2013, the outstanding balance was RMB19,529 (US$3,226).

On September 1, 2011, the Group made interest-free performance security deposits amounting to RMB9,500 to Hanzhong 3201 Hospital, for management services to be rendered. The deposits are refundable in monthly installments starting from September 1, 2011 till May 31, 2020. As at December 31, 2013, the outstanding balance was RMB7,402 (US$1,222), in which the non-current balance amounted to RMB5,610 (US$927).

Bank Borrowings

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Bank Borrowings

16.

BANK BORROWINGS


	As at December 31,
	2012		2013		2013
	RMB		RMB		US$
Total bank borrowings		875,457		1,086,248		179,436

Comprised of:
Short-term		383,083		487,964		80,606
Long-term, current portion		191,473		273,310		45,148

		574,556		761,274		125,754
Long-term, non-current portion		300,901		324,974		53,682

		875,457		1,086,248		179,436

All bank borrowings at December 31, 2012 and 2013 were obtained from financial institutions in both the PRC and overseas. One short term bank borrowing with balance of RMB72,500 (US$11,976) as at December 31, 2013 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 24). Other bank borrowings are secured by equipment with a net carrying value of RMB205,321 and RMB502,575 (US$83,020), accounts receivable with a carrying value of RMB65,450 and RMB49,481 (US$8,174), net investment in financing leases with carrying value of RMB215,910 and RMB321,602 (US$53,125) and total restricted cash with carrying value of RMB284,047 and RMB422,140 (US$69,733), as of December 31, 2012 and 2013, respectively.

As at December 31, 2012 and 2013, the short-term bank borrowing bore a weighted average interest of 4.72% and 4.64% per annum, and the long-term bank borrowings bore a weighted average interest of 6.07% and 6.02% per annum, respectively. As at December 31, 2013, bank borrowings amounting to RMB436,472 (US$72,100) (2012: RMB258,083) and RMB649,776 (US$107,336) (2012: RMB617,374) were denominated in US$ and RMB, respectively.

As of December 31, 2013, the maturity profile of these long-term bank borrowings are as follows:


	RMB		US$
Within one year		273,310		45,148
Between one and two years		221,046		36,514
Between two and three years		67,437		11,140
Between three and four years		31,227		5,158
Between four and five years		5,264		870

		598,284		98,830

As of December 31, 2013, the Company had unutilized short-term and long term bank credit lines totaling RMB260,965 (US$43,108) and RMB1,559,138 (US$257,551), respectively.

As of December 31, 2013, the Group was not in compliance with certain financial loan covenants and the respective cash loans would become callable on demand. In March 2014, the Company obtained a letter of waiver from the bank which waived the breach of such financial loan covenants. The related loan balances due after December 31, 2014 with a total amount of RMB143,507 (US$23,706) were classified as noncurrent liabilities as at December 31, 2013.

As of December 31, 2013, CAH was not in compliance with certain terms of a bank loan. The outstanding loan balance amounting to RMB72,500 (US$11,976) was classified as current liability as at December 31, 2013.

- 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, 2013

Text Block [Abstract]

Accrued Expenses and Other Liabilities

17.

ACCRUED EXPENSES AND OTHER LIABILITIES

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


	As at December 31,
	2012		2013		2013
	RMB		RMB		US$
Accrued expenses		7,856		14,424		2,383
Salaries and welfare payable		29,889		43,687		7,216
Business and other taxes payable		8,804		12,617		2,084
Unrecognized tax positions (note 26)		31,591		49,355		8,153
Other accruals		13,900		25,611		4,231
Notes payable		—		795		131

		92,040		146,489		24,198

Other Long-Term Liabilities

12 Months Ended

Dec. 31, 2013

Payables And Accruals [Abstract]

Other Long-Term Liabilities

18.

OTHER LONG-TERM LIABILITIES


	As at December 31,
	2012		2013		2013
	RMB		RMB		US$
Deferred revenue, non-current portion		3,047		1,992		329
Lease deposits		2,000		2,000		330
Liability arising from an unfavorable contract*		29,199		28,377		4,688
Others		400		400		66

Total		34,646		32,769		5,413

Pursuant to a contract entered into between CAH and New Chang’an in 2011, CAH agreed to sell certain prepaid land lease to New Chang’an for a consideration of RMB7,527 (US$1,244). 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 and 2013, the carrying value of related prepaid land lease was RMB36,622 and RMB35,591 (US$5,879), respectively. The Group does not expect the transaction to be completed in 2014.

Obligations Under Capital Leases

12 Months Ended

Dec. 31, 2013

Leases [Abstract]

Obligations Under Capital Leases

19.

OBLIGATIONS UNDER CAPITAL LEASES

The Company had one capital lease obligation with an independent financing company, collateralized by medical equipment. The obligation had a stated interest rate of 9.96%, and was repayable in 20 monthly installments by August 2013. The obligations under the capital leases were fully settled in 2013.

As at December 31, 2012, the equipment held under capital lease contracts had an original cost of RMB17,124 and accumulated depreciation of RMB4,768. The depreciation expenses of medical equipment under capital leases were included in cost of revenues in the network business.

Shareholders' Equity

12 Months Ended

Dec. 31, 2013

Equity [Abstract]

Shareholders' Equity

20.

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.

Pursuant to the program, the Company repurchased 217,036 ADSs, representing 651,108 ordinary shares, with a total consideration of US$982 for the year ended December 31, 2013.

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.

On January 7, 2014, the Board of Directors declared a special cash dividend of US$0.24 per ordinary share. The total amount for the special dividend is RMB195,769 (US$32,361), based on the number of ordinary shares that were outstanding as of September 30, 2013 (note 31).

No other dividend has been declared for the years ended December 31, 2011, 2012 and 2013.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

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+ Details

Restricted Net Assets

12 Months Ended

Dec. 31, 2013

Receivables [Abstract]

Restricted Net Assets

21.

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, CAH and CCM(HK) were established as foreign invested enterprises 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, JWYK and GZ Proton were established as domestic invested enterprises 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. In addition, foreign exchange and other regulation in the PRC may further restrict the Company’s PRC subsidiaries from transferring funds to the Company in the form of dividends, loans and advances.

The amount of net assets restricted was RMB2,067,706 (US$341,561) (US$290,728) as of December 31, 2013.

Taxation

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Taxation

22.

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. in 2011. The entity is subject to U.S. Federal Income Tax (graduated income tax rate up to 35%) on its taxable income under the current laws of the United States of America. The Company’s activities are located solely in the state of Texas; therefore only the Federal Income tax of 35% is applied as there is no income sourced to Delaware for income tax purposes. The Texas sourced passthrough income from investments is taxed at the partner level. CMS (USA) is incorporated in the State of Texas, U.S.A. in 2013 and does not conduct any substantive operations of its own. No provision for Texas profits tax has been made in the consolidated financial statements as the Company has no assessable profits for the year ended December 31, 2013.

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, 2013. In addition, upon payments of dividends by China Medstar to its shareholder, no Singapore withholding tax will be imposed.

Hong Kong

CMS Holdings, Cyber, King Cheers and CCM(HK) 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, 2013. In addition, upon payment of dividends by these companies to their shareholders, no Hong Kong withholding tax will be imposed.

China

In March 2007, enterprise income tax law (the “EIT Law”) in the PRC was enacted which was effective on January 1, 2008. The EIT Law applies a uniform 25% EIT rate to both foreign invested enterprises and domestic enterprises. The law provides a five-year transition period from its effective date for those enterprises which were established before the promulgation date of the 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 24%, 25% and 25% for 2011, 2012, 2013 and thereafter, respectively.

AMT and MSC have accounted for their current and deferred income tax based on the five-year transitional tax rates, as applicable.

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 and the foreign investor is qualified as a beneficial owner under the relevant tax treaty.

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 2009 to 2013 remain subject to examination by the tax authorities.

(Loss) income before income taxes consists of:


	For the Years Ended December 31
	2011			2012			2013			2013
	RMB			RMB			RMB			US$
Non – PRC		(31,701	)		(22,250	)		(24,037	)		(3,971	)
PRC		(133,331	)		218,916			191,113			31,571

		(165,032	)		196,666			167,076			27,600

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


	For the Year Ended December 31
	2011			2012		2013		2013
	RMB			RMB		RMB		US$
Current tax expense		57,371			59,767		72,411		11,961
Deferred tax (benefit) expense		(11,051	)		2,419		3,469		573

		46,320			62,186		75,880		12,534

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,
	2011			2012			2013			2013
	RMB			RMB			RMB			US$
(Loss) income before income taxes		(165,032	)		196,666			167,076			27,600

Income tax computed at the statutory tax rate of 25%		(41,258	)		49,167			41,769			6,900
Effect of different tax rates in different jurisdictions		7,809			5,506			7,910			1,307
Goodwill impairment		75,041			—			—			—
Non-deductible expenses		1,839			4,495			1,393			229
Effect of preferential tax rate		(1,699	)		—			—			—
Effect of tax rate changes		(168	)		—			—			—
Interests and penalties on unrecognized tax positions		4,756			7,515			9,822			1,622
Changes of valuation allowance		—			(4,497	)		(921	)		(152	)
Withholding tax		—			—			15,907			2,628

		46,320			62,186			75,880			12,534

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


	For the Years Ended December 31,
	2012			2013			2013
	RMB			RMB			US$
Balance at beginning of year		16,293			104,480			17,259
Additions based on tax positions related to the current year		8,483			19,182			3,169
Additions arising from business acquisitions		82,780			—			—
Decrease related to prior year tax position		(3,076	)		(22,177	)		(3,663	)

Balance at end of year		104,480			101,485			16,765

At December 31, 2012 and 2013, there were RMB28,262 and RMB21,220 (US$3,505) of unrecognized tax benefits that if recognized would affect the annual effective tax rate. In addition, at December 31, 2012 and 2013, there were approximately RMB76,218 and RMB80,762 (US$13,341) 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 an increase amounting to RMB4,756, RMB30,922, RMB9,822 (US$1,622) in interest and penalties during the years ended December 31, 2011, 2012 and 2013, respectively. As of December 31, 2012 and 2013, the Company recognized RMB43,557 and RMB53,274 (US$8,800), 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,
	2011		2012		2013		2013
	RMB		RMB		RMB		US$
The aggregate amount		1,699		—		—		—

-Basic		0.01		—		—		—

-Diluted		0.01		—		—		—

The components of deferred taxes are as follows:


	As at December 31, 2013
	2012			2013			2013
	RMB			RMB			US$
Deferred tax assets, current portion
Accrued expenses		8,746			10,860			1,794
Accounts receivable		177			—			—
Allowance for doubtful accounts		46,565			46,565			7,692
Net of operating losses carry forward		2,846			—			—
Deferred revenue, current		2,673			2,679			443
Others		433			1,223			202

		61,440			61,327			10,131
Valuation allowance		(42,363	)		(46,611	)		(7,700	)

Net deferred tax assets, current portion		19,077			14,716			2,431

Deferred tax liabilities, current portion
Deferred cost, current portion		(2,230	)		(4,924	)		(813	)
Revenue generated from financing lease		(2,502	)		—			—

Total deferred tax liabilities, current portion		(4,732	)		(4,924	)		(813	)

Deferred tax assets, current portion, net*		16,593			10,652			1,760

Deferred tax liabilities, current portion, net*		(2,248	)		(860	)		(142	)

Deferred tax assets, non-current portion
Depreciation and amortization		47,201			41,244			6,813
Deposits for non-current assets		5,548			5,548			916
Property plant and equipment impairment		795			—			—
Intangible assets		265			1,132			187
Deferred revenue, non-current portion		715			498			82
Long term receivables		432			432			71
Long term investment impairment		10,204			10,204			1,686
Net operating loss**		—			6,555			1,083
Others		3,874			2,659			440

		69,034			68,272			11,278

Valuation allowance		(20,575	)		(15,406	)		(2,545	)
Net deferred tax assets, non-current portion		48,459			52,866			8,733

Deferred tax liabilities, non-current portion
Deferred costs		(3,991	)		(19,253	)		(3,180	)
Intangible assets		(10,272	)		(7,972	)		(1,317	)
Property, plant and equipment		(51,769	)		(40,811	)		(6,742	)

Total deferred tax liabilities, non-current portion		(66,032	)		(68,036	)		(11,239	)
Deferred tax assets, non-current portion, net ***		18,110			17,721			2,927

Deferred tax liabilities, non-current portion, net ***		(35,683	)		(32,891	)		(5,433	)

As at December 31, 2012 and 2013, deferred tax assets, current portion of approximately RMB2,484 and RMB4,064 (US$671) 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 of December 31, 2013, the Company had net operating losses from several of its PRC entities of RMB26,220, which can be carried forward to offset future taxable profit. The net operating loss carry forwards as of December 31, 2013 will expire in years 2017 to 2018 if not utilized.

***

As at December 31, 2012 and 2013, deferred tax assets, non-current portion of approximately RMB30,349 and RMB35,145 (US$5,806) 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			2013			2013
	RMB			RMB			US$
Balance at beginning of year		—			(62,938	)		(10,396	)
Acquisition of CAH		(67,435	)		—
Change of valuation allowance in the current year		4,497			921			151

Balance at end of year		(62,938	)		(62,017	)		(10,245	)

Under the EIT Law and its implementation rules, a withholding tax at 10%, unless a foreign investor’s tax jurisdiction has a tax treaty with the PRC that provides a lower withholding tax rate and the foreign investor is recognized as the beneficial owner of the income under the relevant tax rules. Undistributed earnings prior to January 1, 2008 are exempt from such withholding tax.

Undistributed earnings of certain of the Company’s PRC subsidiaries amounted to approximately RMB893 million (US$147.6 million) at December 31, 2013. Those earnings are considered to be indefinitely reinvested; accordingly, no provision for income taxes has been provided thereon. Upon repatriation of those earnings, in the form of dividends or otherwise, the Company would be subject to PRC withholding taxes. Determination of the amount of unrecognized deferred income tax liability is not practicable.

Based on the current year’s financial position and expected cash need of the Company, it is determined that a portion of the aggregate undistributed earnings of its PRC subsidiaries that were available for distribution were not considered to be indefinitely reinvested. In this regard, deferred income tax liabilities of RMB14,571 (US$2,407) have been provided under ASC 740-30, Income Taxes: Other Consideration or Special Areas as at 31 December 2013. No such provision was made as at 31 December 2012 due to the Company’s intention and ability to reinvest the PRC subsidiaries’ earnings permanently.

In 2013, the Company’s subsidiary in the U.S.A. entered into a loan agreement denominated in US dollar with the Company’s PRC subsidiary. A withholding tax of 10% under the US-China tax treaty is applied on interest payable to a non-US resident. The accrued interest payable to inter-company is RMB1,032 (US$171) as at December 31, 2013, and the related provision for withholding tax is RMB103 (US$17).

Undistributed earnings of the Company’s subsidiaries in the U.S.A. that are available for distribution at December 31 2013 are considered to be transferred to the parent entity under ASC 740, Income Taxes, and accordingly, provision has been made for taxes that would be payable upon the distribution of those amounts to any entity within the Group outside the U.S.A. The cumulative amount of such retained earnings are RMB4,110 (US$679) as at December 31, 2013, and the related provision for withholding tax is RMB1,233 (US$204).

Value-added taxes

Generally revenue earned from the provision of leasing and management services is subject to 5% business tax or 6% value added tax (“VAT”) after the promulgation of the VAT reform in 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+ Details

Employee Share Options

12 Months Ended

Dec. 31, 2013

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Employee Share Options

23.

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 355,884 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 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
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, 2013:


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, 2013		4,643,734	US$	3.55	US$	1.25		5.05		—
Forfeited		—		—		—				—

Outstanding, December 31, 2013		4,643,734	US$	3.55	US$	1.25		4.05		—

Vested and expected to vest at December 31, 2013		4,643,734	US$	3.55	US$	1.25		4.05		—

Exercisable at December 31, 2013		4,376,820	US$	3.55	US$	1.25		4.05		—

There were 1,338,876 and 266,914 nonvested share options as of January 1, 2013 and December 31, 2013, respectively. 1,071,962 share options vested during the year ended December 31, 2013. The weighted average grant date fair value is US$1.18.

The weighted-average grant-date fair value of share options granted for the years ended December 31, 2011, 2012 and 2013 are US$0.29, nil 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, 2011, 2012 and 2013. The total intrinsic value of the options granted and exercised for the years ended December 31, 2011, 2012 and 2013 was nil for each year.

As of December 31, 2013, there was RMB207 (US$34) unrecognized share-based compensation cost related to share options. That deferred cost is expected to be recognized over a weighted-average vesting period of 1.75 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, 2011, 2012 and 2013 is as follows:


	For the Years ended December 31,
	2011		2012		2013		2013
	RMB		RMB		RMB		US$
General and administrative expenses		6,876		6,776		6,541		1,080
Selling expenses		2,358		2,308		2,263		374

		9,234		9,084		8,804		1,454

- 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+ Details

Related Party Transactions

12 Months Ended

Dec. 31, 2013

Related Party Transactions

24.

RELATED PARTY TRANSACTIONS

Related parties


Name of Related Parties		Relationship with the Group
JYADK		Equity investee of the Group (note 14)
New Chang’an		Noncontrolling shareholder of CAH
Shaanxi Juntai Real Estate Co., Ltd (“Shaanxi Juntai”)		Entity indirectly controlled by New Chang’an

The Group had the following related party transactions for the years ended December 31, 2011, 2012 and 2013:


	For the Years Ended December 31,
	2011		2012		2013			2013
	RMB		RMB		RMB			US$
Provision of medical services:
Shaanxi Juntai		—		637		1,052			174

Loan to (repayment of a loan from) a noncontrolling shareholder of a subsidiary:
New Chang’an		—		100,000		(6,590	)		(1,089	)

Interest income
New Chang’an		—		—		7,839			1,295

Purchase of medical supplies:
JYADK		—		5,249		805			133

The balances between the Company and its related parties as of December 31, 2012 and 2013 are listed below:


		As of December 31,
	Note	2012			2013			2013
		RMB			RMB			US$
Due from related parties, current:
New Chang’an*			—			7,839			1,295
Shaanxi Juntai			1,200			2,426			401

			1,200			10,265			1,696

Loan to a noncontrolling shareholder of a subsidiary, current
New Chang’an*			100,000			—			—

Loan to a noncontrolling shareholder of a subsidiary, non-current
New Chang’an*			—			93,410			15,430

Due to related parties, current
JYADK			(4,410	)		(1,717	)		(283	)
New Chang’an**			(1,500	)		(1,500	)		(248	)

			(5,910	)		(3,217	)		(531	)

Due to related parties, non-current
Shaanxi Juntai***			(19,301	)		(19,301	)		(3,188	)
New Chang’an**			(7,527	)		(7,527	)		(1,244	)

			(26,828	)		(26,828	)		(4,432	)

*	The repayment terms of the loan to New Chang’an are the same as the loan granted by a bank (note 16).

**	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 18).

***	According to the agreement between CAH and Shaanxi Juntai, the amount due to Shaanxi Juntai of RMB19,301 is interest free and will only be settled in 2015 pending the finalization of the outstanding balances among CAH, New Chang’an and the related party.

As at December 31, 2013, total loan balance due from New Chang’an was RMB101,249 (US$16,725), of which RMB28,749(US$4,749) was overdue. Pursuant to an agreement entered with New Chang’an related to the acquisition of CAH, New Chang’an had agreed to grant CHM and Cyber, shareholders of CAH and wholly-owned subsidiaries of the Group a second pledge over its equity interest in CAH after the bank (the “Second Pledge”) over the loan to New Chang’an (note 24). On April 24, 2014, the Group entered into a pledge agreement (the “Pledge Agreement”) and effected the Second Pledge to secure the loan to New Chang’an. The registration of the Second Pledge has not been completed as at the date of this report as the bank is currently the first pledgee of such equity interest (the “First Pledge”). In the opinion of the Company’s legal counsel, the Pledge Agreement is legally valid and binding as long as CHM and Cyber become the legal creditors and the Second Pledge is recorded in the share register of CAH. CHM and Cyber may apply for the registration of such Second Pledge with the relevant government authorities once the First Pledge is released. The Company considered the fair value of the 48% equity interest in CAH and concluded that the Second Pledge would be sufficient to cover the credit risk and exposure related to the outstanding loan balance. Therefore, the Company concluded that there was no impairment of the loan. The loan to New Chang’an was classified as non-current assets as of December 31, 2013 based on the expected timing of repayment.

- 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+ Details

Employee Defined Contribution Plan

12 Months Ended

Dec. 31, 2013

Postemployment Benefits [Abstract]

Employee Defined Contribution Plan

25.

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 RMB4,977 and RMB12,189 and RMB30,252 (US$4,997) for the years ended December 31, 2011, 2012 and 2013, 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 RMB97, RMB108 and RMB106 (US$18) for the years ended December 31, 2011, 2012 and 2013, respectively.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2013

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

26.

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, 2013:


	RMB		US$
2014		9,701		1,602
2015		5,473		904
2016		574		95
2017 and thereafter		—		—

		15,748		2,601

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, 2011, 2012 and 2013, total rental expenses for all operating leases amounted to RMB6,232, RMB8,986 and RMB10,330 (US$1,706), respectively.

Purchase commitments

The Group has commitments to purchase certain medical equipment of RMB21,054 (US$3,478) at December 31, 2013, which are scheduled to be paid within one year.

Income taxes

As of December 31, 2013, the Group has recognized approximately RMB117,074 (US$19,339) as an accrual for unrecognized tax positions (note 22). 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 of December 31, 2013, the Group classified the unrecognized tax positions of RMB49,355 (US$8,153) as current liabilities and RMB67,719 (US$11,186) as non-current liabilities.

- Definition

The entire disclosure for commitments and contingencies.

+ References+ Details

Segment Reporting

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Segment Reporting

27.

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 segments. 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). 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 the Group’s long-lived assets (mainly including property, plant and equipment) and revenues are in and derived from the PRC, no geographical segments are presented.

The Group’s segment information as of and for the years ended December 31, 2011, 2012 and 2013 is as follows:


	For the Years ended December 31,
	2011			2012			2013			2013
	RMB			RMB			RMB			US$
Net revenues
Revenues from external customers:
Network		450,125			465,040			563,124			93,021
Hospital		—			197,309			417,511			68,968

Total revenues from external customers		450,125			662,349			980,635			161,989

Intersegment revenues:
Network		—			19,894			2,517			416

Total intersegment revenues		—			19,894			2,517			416
Total segment revenues		450,125			682,243			983,152			162,405
Reconciling item
Elimination of intersegment revenues		—			(19,894	)		(2,517	)		(416	)

Total revenues		450,125			662,349			980,635			161,989

Segment profit
Network		(161,306	)		180,631			148,509			24,532
Hospital		—			25,922			32,221			5,323

Total segment profit		(161,306	)		206,553			180,730			29,855
Foreign exchange losses, net		(10,975	)		(101	)		767			127
Interest income		13,357			5,895			17,712			2,926
Interest expense		(6,454	)		(16,255	)		(47,027	)		(7,768	)
Loss from disposal of property, plant and equipment		—			(1,072	)		(1,235	)		(204	)
Share of net profit of equity investees		—			1,790			15,521			2,564
Other expenses (income) , net		346			(144	)		608			100

(Loss) income before taxes		(165,032	)		196,666			167,076			27,600


	As at December 31,
	2012			2013			2013
	RMB			RMB			US$
Segment assets
Network		2,970,788			3,431,560			566,854
Hospital		750,020			700,344			115,689

Total segment assets		3,720,808			4,131,904			682,543
Reconciling item
Intersegment elimination		(55,588	)		(38,347	)		(6,334	)

Total assets		3,665,220			4,093,557			676,209


	For the Years ended December 31,
	2011			2012			2013		2013
	RMB			RMB			RMB		US$
Expenditures for additions to long-lived assets
Network		267,645			284,803			134,150		22,160
Hospital		—			112,825			57,739		9,538
Intersegment elimination		—			(57,140	)		—		—

Total expenditure for additions to long-lived assets		267,645			340,488			191,889		31,698
Depreciation and amortization expenses
Network		119,895			133,996			139,764		23,088
Hospital		—			16,218			42,681		7,050

Total depreciation and amortization expenses		119,895			150,214			182,445		30,138
Impairment loss of long-lived assets and goodwill
Network		(333,934	)		(3,360	)		—		—
Hospital		—			—			—		—

Total impairment loss		(333,934	)		(3,360	)		—		—

- 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 1

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

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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

-Topic 280

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-Name Accounting Standards Codification

-Topic 280

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-Name Accounting Standards Codification

-Topic 280

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-Name Accounting Standards Codification

-Topic 280

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-Name Accounting Standards Codification

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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

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-Section 50

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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599

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-Name Accounting Standards Codification

-Topic 280

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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

+ Details

(Loss) Income Per Share

12 Months Ended

Dec. 31, 2013

Earnings Per Share [Abstract]

(Loss) Income Per Share

28.

(LOSS) INCOME PER SHARE

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


	For the Years Ended December 31,
	2011			2012		2013		2013
	RMB			RMB		RMB		US$
Numerator:
Net (loss) income attributable to ordinary shareholders used in calculating (loss) income per ordinary share—basic and diluted		(215,003	)		130,831		85,893		14,190
Denominator:
Weighted average number of ordinary shares outstanding used in calculating basic and diluted (loss) income per share		142,251,454			138,211,177		135,077,172		135,077,172

Basic and diluted (loss) income per share		(1.51	)		0.95		0.64		0.11

The share options were not included in the calculation of diluted (loss) income per share under the treasury stock method for the years ended December 31, 2011, 2012 and 2013, 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, 2013

Fair Value Disclosures [Abstract]

Fair Value Measurements

29.

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 remeasured 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 the account receivable of RMB10,566 during the year ended December 31, 2012 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 statements 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, 2012 and 2013:


	For the Years Ended December 31,
	2012			2013		2013
	RMB			RMB		US$
Balance as of January 1,		11,999			—		—
Settlement through netting with receivables		(11,999	)		—		—

Balance as of December 31,		—

There were no assets or liabilities subject to fair value measurement on a recurring or non-recurring basis as of December 31, 2012 and 2013.

- 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+ Details

Parent Company Only Condensed Financial Information

12 Months Ended

Dec. 31, 2013

Condensed Financial Information Of Parent Company Only Disclosure [Abstract]

Parent Company Only Condensed Financial Information

30.

PARENT COMPANY ONLY CONDENSED FINANCIAL INFORMATION

Condensed balance sheets


	As at December 31
	2012			2013			2013
	RMB			RMB			US$
ASSETS
Current assets:
Cash		7,301			195,038			32,218
Amounts due from subsidiaries		411,919			386,909			63,913

Total current assets		419,220			581,947			96,131

Non-current assets:
Investment in subsidiaries		1,945,280			2,063,610			340,886

Total assets		2,364,500			2,645,557			437,017

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Short-term bank borrowings		205,593			390,464			64,500
Accrued expenses and other liabilities		4,453			6,421			1,061
Amounts due to subsidiaries		122,868			126,679			20,926

Total current liabilities		332,914			523,564			86,487

Total liabilities		332,914			523,564			86,487

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, 2012 and 2013; outstanding shares—135,487,408 and 134,836,300 as of December 31, 2012 and 2013, respectively)		105			105			17
Treasury stock (6,866,124 and 7,517,232 as of December 31, 2012 and 2013, respectively)		(5	)		(5	)		(1	)
Additional paid-in capital		2,517,496			2,520,338			416,330
Accumulated other comprehensive loss		(16,955	)		(15,283	)		(2,522	)
Accumulated deficit		(469,055	)		(383,162	)		(63,294	)

Total shareholders’ equity		2,031,586			2,121,993			350,530

Total liabilities and shareholders’ equity		2,364,500			2,645,557			437,017

Condensed statements of comprehensive income


	For the Years Ended December 31
	2011			2012			2013			2013
	RMB			RMB			RMB			US$
Revenues		—			—			—			—
Cost of revenues		—			—			—			—
General and administrative expenses		(30,561	)		(19,879	)		(24,028	)		(3,969	)
Selling expenses		(2,298	)		(2,296	)		(2,231	)		(369	)

Operating loss		(32,859	)		(22,175	)		(26,259	)		(4,338	)
Equity in (loss) profit of subsidiaries		(184,276	)		152,691			110,749			18,294
Interest income		2,132			307			1			1
Exchange gain		—			8			1,402			233

Net income		(215,003	)		130,831			85,893			14,190

Net income attributable to ordinary shareholders		(215,003	)		130,831			85,893			14,190

Other comprehensive income, net of tax of nil
Foreign currency translation adjustments		(2,760	)		640			1,672			276

Total other comprehensive income		(2,760	)		640			1,672			276

Comprehensive income		(217,763	)		131,471			87,565			14,466

Condensed statements of cash flows


	For the Years Ended December 31
	2011			2012			2013			2013
	RMB			RMB			RMB			US$
Net cash used in operating activities		(8,418	)		(11,493	)		(17,599	)		(2,907	)
Net cash provided (used in) by investing activities		8,108			(153,651	)		20,827			3,441
Net cash provided (used in) by financing activities		879			163,177			187,455			30,965
Exchange rate effect on cash		266			399			(2,946	)		(487	)

Net increase (decrease) in cash		835			(1,568	)		187,737			31,012
Cash at beginning of the year		8,034			8,869			7,301			1,206

Cash at end of the year		8,869			7,301			195,038			32,218

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. 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 statements 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, 2013

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

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 estimated 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

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. For the year ended December 31, 2012, the Company recorded impairment on deposits for non-current assets amounting to RMB3,360. The total amount of impairment charge amounting to RMB333,934, RMB3,360 and nil, respectively for the years ended December 31, 2011, 2012 and 2013 is included in the caption of “Asset impairment” in the consolidated statements of comprehensive income.

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

Revenue consists of network and hospital revenue.

(1) Network revenue

Lease and management services

ii.

Management services and technical services

iii.

Direct financing lease income

iv.

Medical equipment sales

Trial operations of CCICC

(2) Hospital revenue

Cost of revenue

Cost of revenue

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

(1) Costs relating to lease and management service arrangement

(2) Cost of management services and technical services

Cost of management services and technical services mainly include labor costs, and, where applicable, medical consumables and maintenance expenses which are expensed as incurred.

(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)

Segment reporting

Segment reporting

Recent accounting pronouncement

Recent accounting pronouncement

Parent Company [Member]

Basis of presentation

Basis of presentation

Organization and Basis of Presentation (Tables)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Schedule of Subsidiaries

Details of the Company’s subsidiaries as of December 31, 2013 are as follows:


Company	Date of establishment	Place of establishment	Percentage of ownership by the Company			Principal activities
Ascendium Group Limited (“Ascendium”)	September 10, 2007	British Virgin Islands (“BVI”)		100	%	Investment holding
Our Medical Services Limited (“OMS”)	August 22, 1996	BVI		100	%	Investment holding
Medstar Oversea Ltd. (“Medstar Overseas”)	September 22, 2011	BVI		100	%	Investment holding
US Proton Therapy Holdings Limited (“Proton BVI”)	May 16, 2011	BVI		100	%	Investment holding
US Proton Therapy Holdings Limited (“US Proton”)	June 29, 2011	United States of America		100	%	Investment holding
Concord Medical Services (International) Pte. Ltd. (“China Medstar”) (formerly known as China Medstar Pte. Limited)	August 8, 2003	Singapore		100	%	Investment holding
Cyber Medical Networks Limited (“Cyber”)	May 26, 2006	Hong Kong		100	%	Investment holding
China Medical Services (Holdings) Limited (“CMS Holdings”)	July 18, 2008	Hong Kong		100	%	Investment holding
King Cheers Holdings Limited (“King Cheers”)	May 18, 2001	Hong Kong		100	%	Investment holding
Shenzhen Aohua Medical Technology and Services Co., Ltd (“AMT”) (AMT merged from formerly known as Shenzhen Aohua Medical Leasing & Services Limited (“AML”) and Shenzhen Aohua Medical Services Co., Ltd (“AMS”))	February 21, 2008	PRC		100	%	Leasing of medical equipment and provision of management services
Medstar (Shanghai) Leasing Co., Ltd. (“MSC”)	March 21, 2003	PRC		100	%	Leasing of medical equipment and provision of management services
CMS Hospital Management Co., Ltd. (“CHM”)	July 23, 2008	PRC		100	%	Provision of management services
Beijing Yundu Internet Technology Co., Ltd. (“Yundu”)	July 26, 2007	PRC		100	%	Provision of management services
Tianjin Kangmeng Radiology Equipment Management Co., Ltd. (“TKM”)	April 22, 2010	PRC		100	%	Leasing of medical equipment and provision of management services
Xi’AnWanjiehuaxiang Medical Technology Development Co., Ltd. (“CCICC”)	July 06, 2010	PRC		52	%	Medical care co-operation with hospital
Shenzhen Lingdun Medical Investment & Management Co., Ltd. (“XLD”)	August 25, 2010	PRC		100	%	Leasing of medical equipment
Guangzhou Concord Medical Cancer Hospital Co., Ltd. (“GZ Proton”)	June 29, 2011	PRC		70	%	Medical technology research and development, and provision of management and consulting services.
Guangzhou Jinkangshenyou Investment Co., Ltd. (“JKSY”)	August 12, 2010	PRC		100	%	Leasing of medical equipment
Beijing Jinweiyikang Technology Co., Ltd. (“JWYK”)	April 26, 2012	PRC		100	%	Medical information and technology services
CAH	December 31, 2002	PRC		52	%	Hospital medical diagnosis service
CCM (Hong Kong) Medical Investments Limited (“CCM (HK)”)	June 03, 2013	Hong Kong		100	%	Investment holding
CMS Radiotherapy Holdings Limited (“CMS (USA)”)	August 13, 2013	United States of America		100	%	Investment holding

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Schedule of Information Relating to Property, Plant and Equipment

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 estimated 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, 2013

CAH [Member]

Schedule of Fair Value of Assets Acquired and Liabilities Assumed


	RMB
Purchase consideration		378,605
Cash		248,784
Pre-existing receivables from CAH		128,573
Pre-existing favorable agreements		1,248

	RMB
Purchase consideration		378,605
Current assets		72,188
Indemnification assets		61,706
Intangible assets		40,000
Other long lived assets (excluding intangible assets)		421,598
Current liabilities		(186,484	)
Unrecognized tax benefits, non current		(61,706	)
Non-current liabilities		(56,439	)
Deferred tax assets		17,299
Deferred tax liabilities		(26,263	)

Total net assets		281,899
Noncontrolling interests		(196,179	)
Goodwill		292,885

Summary of Pro Forma Financial Information


	Pro forma (unaudited)
	For the Years Ended December 31,
	2011			2012
	RMB			RMB
Net revenues		653,335			812,178
Net (loss) income		(433,493	)		117,104

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:


	For the Years Ended December 31,
	2012
	RMB
Net revenues		197,309
Net income		13,036

Chengdu Military Hospital [Member]

Schedule of Fair Value of Assets Acquired and Liabilities Assumed

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

Accounts Receivable (Tables)

12 Months Ended

Dec. 31, 2013

Receivables [Abstract]

Schedule of Accounts Receivable


	As at December 31,
	2012			2013			2013
	RMB			RMB			US$
Accounts receivable		213,398			317,000			52,364
Allowance for doubtful accounts		(3,091	)		(3,091	)		(510	)

Accounts receivable, net		210,307			313,909			51,854


	For the Years Ended December 31,
	2011			2012			2013		2013
	RMB			RMB			RMB		US$
Movement in allowance for doubtful accounts:
Balance at beginning of the year		1,431			16,057			3,091		510
Provisions for the year		15,377			—			—		—
Written back during the year		(751	)		(12,966	)		—		—

Balance at end of the year		16,057			3,091			3,091		510

Prepayments and Other Current Assets (Tables)

12 Months Ended

Dec. 31, 2013

Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]

Schedule of Prepayments and Other Current Assets

Prepayments and other current assets consist of the following:


	As at December 31,
	2012			2013			2013
	RMB			RMB			US$
Prepayments to suppliers		769			1,141			188
Due from suppliers*		15,120			65,181			10,767
Advances to hospitals**		32,632			21,476			3,548
Advances to employees***		13,442			10,825			1,788
Deferred costs		6,200			6,200			1,024
Others		9,579			15,949			2,635

		77,742			120,772			19,950
Reserve for unrecoverable deposits		(10,270	)		(9,292	)		(1,535	)

		67,472			111,480			18,415


	For the Years Ended December 31,
	2012			2013			2013
	RMB			RMB			US$
Movement in reserve for unrecoverable deposits:
Balance at beginning of the year		10,619			10,270			1,696
Provisions for the year		—			1,533			253
Write off of provisions		—			(1,533	)		(253	)
Foreign currency translation		(349	)		(978	)		(161	)

Balance at end of the year		10,270			9,292			1,535

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

***

Inventories (Tables)

12 Months Ended

Dec. 31, 2013

Inventory Disclosure [Abstract]

Schedule of Inventory


	As at December 31,
	2012		2013		2013
	RMB		RMB		US$
Medicine		6,385		12,255		2,024
Medical supplies		2,011		7,190		1,188
Low-value consumables		285		272		45

		8,681		19,717		3,257

Property, Plant and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2013

Property Plant And Equipment [Abstract]

Schedule of Property, Plant and Equipment, Net

Property, plant and equipment consist of the following:


	As at December 31,
	2012			2013			2013
	RMB			RMB			US$
Buildings		376,858			402,671			66,516
Medical equipment		1,138,927			1,324,206			218,743
Electronic and office equipment		34,717			36,458			6,022
Motor vehicles		3,838			3,931			650
Leasehold improvement and building improvements		5,635			5,087			840
Construction in progress		247,708			116,445			19,235

Total		1,807,683			1,888,798			312,006
Less: accumulated depreciation		(281,584	)		(393,046	)		(64,927	)

		1,526,099			1,495,752			247,079

Less: accumulated impairment charges		(3,179	)		(3,179	)		(524	)

		1,522,920			1,492,573			246,555

Prepaid Land Lease Payments (Tables)

12 Months Ended

Dec. 31, 2013

Leases [Abstract]

Schedule of Prepaid Land Lease Payments


	As at December 31,
	2012			2013			2013
	RMB			RMB			US$
Prepaid land lease payments		92,814			145,692			24,067
Less: accumulated amortization		(2,690	)		(5,491	)		(907	)

Net carrying value		90,124			140,201			23,160

Schedule of Estimated Annual Amortization Expenses

The estimated annual amortization expenses for the above prepaid land leases for each of the five succeeding years are as follows:


	Amortization
	RMB		US$
2014		3,615		597
2015		3,615		597
2016		3,615		597
2017		3,615		597
2018		3,615		597

Goodwill and Intangible Assets, Net (Tables)

12 Months Ended

Dec. 31, 2013

Goodwill And Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

Goodwill is comprised of the following:


	For the Years Ended December 31,
	2011			2012		2013		2013
	RMB			RMB		RMB		US$
Balance at beginning of year		300,163			—		292,885		48,381
Acquisition of CAH (note 4)		—			292,885		—		—
Less: impairment charge		(300,163	)		—		—		—

Balance at end of year		—			292,885		292,885		48,381

Schedule of Acquired Intangible Assets

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, 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 and January 1, 2013		98,779			5,537			28,500			9,286			4,410			146,512

Amortization expenses		(22,899	)		(1,361	)		(3,000	)		(1,429	)		(980	)		(29,669	)
Intangible assets, net at December 31, 2013		75,880			4,176			25,500			7,857			3,430			116,843

Intangible assets, net at December 31, 2013, in US$	$	12,534		$	690		$	4,212		$	1,298		$	567		$	19,301

At December 31, 2013
Intangible assets, cost		215,730			15,078			30,000			10,000			4,900			275,708
Less: accumulated amortization		(139,850	)		(10,902	)		(4,500	)		(2,143	)		(1,470	)		(158,865	)

		75,880			4,176			25,500			7,857			3,430			116,843

Schedule of Estimated Annual Amortization Expenses

The estimated annual amortization expenses for the above intangible assets for each of the five succeeding years are as follows:


	Amortization
	RMB		US$
2014		25,521		4,216
2015		23,824		3,935
2016		18,432		3,045
2017		16,774		2,771
2018		14,169		2,341

Deposits for Non-Current Assets (Tables)

12 Months Ended

Dec. 31, 2013

Business Combinations [Abstract]

Schedule of Deposits for Non-Current Assets

Deposits for non-current assets consist of the following:


	As at December 31,
	2012			2013			2013
	RMB			RMB			US$
Deposits for purchases of property, plant and equipment *		159,890			73,621			12,161
Others **		29,600			29,600			4,890

		189,490			103,221			17,051
Reserve for unrecoverable deposits		(26,552	)		(26,552	)		(4,386	)

		162,938			76,669			12,665


	For the Years Ended December 31,
	2012			2013			2013
	RMB			RMB			US$
Movement in reserve for unrecoverable deposits:
Balance at beginning of the year		23,192			26,552			4,386
Provisions for the year		3,360			—			—

Balance at end of the year		26,552			26,552			4,386

Net Investment in Direct Financing Leases (Tables)

12 Months Ended

Dec. 31, 2013

Leases [Abstract]

Schedule of Net Investment in Direct Financing Leases

Net investment in direct financing leases is comprised of the following:


	As at December 31,
	2012			2013			2013
	RMB			RMB			US$
Total minimum lease payments to be received		321,614			396,734			65,536
Initial direct cost		3,963			3,963			654

		325,577			400,697			66,190
Unearned income		(64,581	)		(72,416	)		(11,961	)

Net investment in direct finance leases		260,996			328,281			54,229

Current		89,451			128,814			21,279
Non-current		171,545			199,467			32,950

Total		260,996			328,281			54,229

Schedule of Future Minimum Lease Payments

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


	Future minimum lease payments
	RMB		US$
2014		136,486		22,546
2015		108,052		17,849
2016		95,317		15,745
2017		57,786		9,546
2018		3,057		505

Equity Method Investments (Tables)

12 Months Ended

Dec. 31, 2013

Equity Method Investments And Joint Ventures [Abstract]

Schedule of Equity Method Investments

As of December 31, 2012 and 2013, the network business of the Group had the following equity method investments:


				Equity interest owned by the Group As of December 31,
	Note			2012			2013
Xi’an Jiangyuan Andike Ltd(“JYADK”)		i	)		33	%		33	%
Beijing Proton Medical Center Co. Ltd(“BPC”)		ii	)		25	%		25	%
PTC – Houston Management, LP(“DTC”)		iii	)		45	%		45	%
Suzhou Chorus Medical Technologies Co., Ltd		iv	)		36	%		36	%

i)	During 2011 and 2012, the Group respectively subscribed to 27% and 6% equity interest of JYADK, for a consideration of RMB540 and RMB120, respectively. On August 31, 2013, the Group injected additional RMB2,640 to JYADK with no change in the percentage of equity interest.

ii)	On October 19, 2012, the Group incorporated 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.

Other Non-Current Assets (Tables)

12 Months Ended

Dec. 31, 2013

Business Combinations [Abstract]

Schedule of Other Non-Current Assets

Other non-current assets consist of the following:


	As at December 31,
	2012		2013		2013
	RMB		RMB		US$
Deferred costs		2,363		740		122
Deposits – long-term*		70,574		62,139		10,265
Deposits for prepaid land lease payments		25,451		—		—
Others		16,370		23,968		3,959

		114,758		86,847		14,346

Bank Borrowings (Tables)

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Schedule of Bank Borrowings


	As at December 31,
	2012		2013		2013
	RMB		RMB		US$
Total bank borrowings		875,457		1,086,248		179,436

Comprised of:
Short-term		383,083		487,964		80,606
Long-term, current portion		191,473		273,310		45,148

		574,556		761,274		125,754
Long-term, non-current portion		300,901		324,974		53,682

		875,457		1,086,248		179,436

Schedule of Maturities of Long-Term Debt

As of December 31, 2013, the maturity profile of these long-term bank borrowings are as follows:


	RMB		US$
Within one year		273,310		45,148
Between one and two years		221,046		36,514
Between two and three years		67,437		11,140
Between three and four years		31,227		5,158
Between four and five years		5,264		870

		598,284		98,830

Accrued Expenses and Other Liabilities (Tables)

12 Months Ended

Dec. 31, 2013

Text Block [Abstract]

Schedule of Accrued Expenses and Other Liabilities

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


	As at December 31,
	2012		2013		2013
	RMB		RMB		US$
Accrued expenses		7,856		14,424		2,383
Salaries and welfare payable		29,889		43,687		7,216
Business and other taxes payable		8,804		12,617		2,084
Unrecognized tax positions (note 26)		31,591		49,355		8,153
Other accruals		13,900		25,611		4,231
Notes payable		—		795		131

		92,040		146,489		24,198

Other Long-Term Liabilities (Tables)

12 Months Ended

Dec. 31, 2013

Payables And Accruals [Abstract]

Schedule of Other Long-Term Liabilities

As at December 31,
	2012		2013		2013
	RMB		RMB		US$
Deferred revenue, non-current portion		3,047		1,992		329
Lease deposits		2,000		2,000		330
Liability arising from an unfavorable contract*		29,199		28,377		4,688
Others		400		400		66

Total		34,646		32,769		5,413

Taxation (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of (Loss) Income Before Income Taxes

(Loss) income before income taxes consists of:


	For the Years Ended December 31
	2011			2012			2013			2013
	RMB			RMB			RMB			US$
Non – PRC		(31,701	)		(22,250	)		(24,037	)		(3,971	)
PRC		(133,331	)		218,916			191,113			31,571

		(165,032	)		196,666			167,076			27,600

Schedule of Income Tax (Benefit) Expense

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


	For the Year Ended December 31
	2011			2012		2013		2013
	RMB			RMB		RMB		US$
Current tax expense		57,371			59,767		72,411		11,961
Deferred tax (benefit) expense		(11,051	)		2,419		3,469		573

		46,320			62,186		75,880		12,534

Reconciliation of Differences Between Statutory Tax Rate and Effective Tax Rate

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,
	2011			2012			2013			2013
	RMB			RMB			RMB			US$
(Loss) income before income taxes		(165,032	)		196,666			167,076			27,600

Income tax computed at the statutory tax rate of 25%		(41,258	)		49,167			41,769			6,900
Effect of different tax rates in different jurisdictions		7,809			5,506			7,910			1,307
Goodwill impairment		75,041			—			—			—
Non-deductible expenses		1,839			4,495			1,393			229
Effect of preferential tax rate		(1,699	)		—			—			—
Effect of tax rate changes		(168	)		—			—			—
Interests and penalties on unrecognized tax positions		4,756			7,515			9,822			1,622
Changes of valuation allowance		—			(4,497	)		(921	)		(152	)
Withholding tax		—			—			15,907			2,628

		46,320			62,186			75,880			12,534

Reconciliation of Accrued Unrecognized Tax Positions

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


	For the Years Ended December 31,
	2012			2013			2013
	RMB			RMB			US$
Balance at beginning of year		16,293			104,480			17,259
Additions based on tax positions related to the current year		8,483			19,182			3,169
Additions arising from business acquisitions		82,780			—			—
Decrease related to prior year tax position		(3,076	)		(22,177	)		(3,663	)

Balance at end of year		104,480			101,485			16,765

Schedule of Effect of Tax Holidays

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


	For the Years Ended December 31,
	2011		2012		2013		2013
	RMB		RMB		RMB		US$
The aggregate amount		1,699		—		—		—

-Basic		0.01		—		—		—

-Diluted		0.01		—		—		—

Schedule of Deferred Taxes

The components of deferred taxes are as follows:


	As at December 31, 2013
	2012			2013			2013
	RMB			RMB			US$
Deferred tax assets, current portion
Accrued expenses		8,746			10,860			1,794
Accounts receivable		177			—			—
Allowance for doubtful accounts		46,565			46,565			7,692
Net of operating losses carry forward		2,846			—			—
Deferred revenue, current		2,673			2,679			443
Others		433			1,223			202

		61,440			61,327			10,131
Valuation allowance		(42,363	)		(46,611	)		(7,700	)

Net deferred tax assets, current portion		19,077			14,716			2,431

Deferred tax liabilities, current portion
Deferred cost, current portion		(2,230	)		(4,924	)		(813	)
Revenue generated from financing lease		(2,502	)		—			—

Total deferred tax liabilities, current portion		(4,732	)		(4,924	)		(813	)

Deferred tax assets, current portion, net*		16,593			10,652			1,760

Deferred tax liabilities, current portion, net*		(2,248	)		(860	)		(142	)

Deferred tax assets, non-current portion
Depreciation and amortization		47,201			41,244			6,813
Deposits for non-current assets		5,548			5,548			916
Property plant and equipment impairment		795			—			—
Intangible assets		265			1,132			187
Deferred revenue, non-current portion		715			498			82
Long term receivables		432			432			71
Long term investment impairment		10,204			10,204			1,686
Net operating loss**		—			6,555			1,083
Others		3,874			2,659			440

		69,034			68,272			11,278

Valuation allowance		(20,575	)		(15,406	)		(2,545	)
Net deferred tax assets, non-current portion		48,459			52,866			8,733

Deferred tax liabilities, non-current portion
Deferred costs		(3,991	)		(19,253	)		(3,180	)
Intangible assets		(10,272	)		(7,972	)		(1,317	)
Property, plant and equipment		(51,769	)		(40,811	)		(6,742	)

Total deferred tax liabilities, non-current portion		(66,032	)		(68,036	)		(11,239	)
Deferred tax assets, non-current portion, net ***		18,110			17,721			2,927

Deferred tax liabilities, non-current portion, net ***		(35,683	)		(32,891	)		(5,433	)

**	As of December 31, 2013, the Company had net operating losses from several of its PRC entities of RMB26,220, which can be carried forward to offset future taxable profit. The net operating loss carry forwards as of December 31, 2013 will expire in years 2017 to 2018 if not utilized.

***

Schedule of Movement of Valuation Allowance

The movement of valuation allowance is as follows:


	2012			2013			2013
	RMB			RMB			US$
Balance at beginning of year		—			(62,938	)		(10,396	)
Acquisition of CAH		(67,435	)		—
Change of valuation allowance in the current year		4,497			921			151

Balance at end of year		(62,938	)		(62,017	)		(10,245	)

Employee Share Options (Tables)

12 Months Ended

Dec. 31, 2013

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Schedule of Assumptions Used

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
Risk-fee interest rate		0.96	%
Dividend yield		—
Expected volatility range		43.98	%
Expected term		5.25 years

Schedule of Stock Options

The following table summarizes employee share-based awards activities for the year ended December 31, 2013:


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, 2013		4,643,734	US$	3.55	US$	1.25		5.05		—
Forfeited		—		—		—				—

Outstanding, December 31, 2013		4,643,734	US$	3.55	US$	1.25		4.05		—

Vested and expected to vest at December 31, 2013		4,643,734	US$	3.55	US$	1.25		4.05		—

Exercisable at December 31, 2013		4,376,820	US$	3.55	US$	1.25		4.05		—

Schedule of Share-Based Compensation Expense

The share-based compensation expense of the share-based awards granted to employees for the years ended December 31, 2011, 2012 and 2013 is as follows:


	For the Years ended December 31,
	2011		2012		2013		2013
	RMB		RMB		RMB		US$
General and administrative expenses		6,876		6,776		6,541		1,080
Selling expenses		2,358		2,308		2,263		374

		9,234		9,084		8,804		1,454

Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Related Party Transactions

b)	The Group had the following related party transactions for the years ended December 31, 2011, 2012 and 2013:


	For the Years Ended December 31,
	2011		2012		2013			2013
	RMB		RMB		RMB			US$
Provision of medical services:
Shaanxi Juntai		—		637		1,052			174

Loan to (repayment of a loan from) a noncontrolling shareholder of a subsidiary:
New Chang’an		—		100,000		(6,590	)		(1,089	)

Interest income
New Chang’an		—		—		7,839			1,295

Purchase of medical supplies:
JYADK		—		5,249		805			133

Schedule of Related Party Balances

c)	The balances between the Company and its related parties as of December 31, 2012 and 2013 are listed below:


		As of December 31,
	Note	2012			2013			2013
		RMB			RMB			US$
Due from related parties, current:
New Chang’an*			—			7,839			1,295
Shaanxi Juntai			1,200			2,426			401

			1,200			10,265			1,696

Loan to a noncontrolling shareholder of a subsidiary, current
New Chang’an*			100,000			—			—

Loan to a noncontrolling shareholder of a subsidiary, non-current
New Chang’an*			—			93,410			15,430

Due to related parties, current
JYADK			(4,410	)		(1,717	)		(283	)
New Chang’an**			(1,500	)		(1,500	)		(248	)

			(5,910	)		(3,217	)		(531	)

Due to related parties, non-current
Shaanxi Juntai***			(19,301	)		(19,301	)		(3,188	)
New Chang’an**			(7,527	)		(7,527	)		(1,244	)

			(26,828	)		(26,828	)		(4,432	)

*	The repayment terms of the loan to New Chang’an are the same as the loan granted by a bank (note 16).

**	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 18).

***	According to the agreement between CAH and Shaanxi Juntai, the amount due to Shaanxi Juntai of RMB19,301 is interest free and will only be settled in 2015 pending the finalization of the outstanding balances among CAH, New Chang’an and the related party.

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2013

Commitments And Contingencies Disclosure [Abstract]

Schedule of Future Minimum Payments Under Non-Cancelable Operating Leases

Future minimum payments under non-cancelable operating leases with initial terms in excess of one year consist of the following at December 31, 2013:


	RMB		US$
2014		9,701		1,602
2015		5,473		904
2016		574		95
2017 and thereafter		—		—

		15,748		2,601

Segment Reporting (Tables)

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Summary of Information by Segment

The Group’s segment information as of and for the years ended December 31, 2011, 2012 and 2013 is as follows:


	For the Years ended December 31,
	2011			2012			2013			2013
	RMB			RMB			RMB			US$
Net revenues
Revenues from external customers:
Network		450,125			465,040			563,124			93,021
Hospital		—			197,309			417,511			68,968

Total revenues from external customers		450,125			662,349			980,635			161,989

Intersegment revenues:
Network		—			19,894			2,517			416

Total intersegment revenues		—			19,894			2,517			416
Total segment revenues		450,125			682,243			983,152			162,405
Reconciling item
Elimination of intersegment revenues		—			(19,894	)		(2,517	)		(416	)

Total revenues		450,125			662,349			980,635			161,989

Segment profit
Network		(161,306	)		180,631			148,509			24,532
Hospital		—			25,922			32,221			5,323

Total segment profit		(161,306	)		206,553			180,730			29,855
Foreign exchange losses, net		(10,975	)		(101	)		767			127
Interest income		13,357			5,895			17,712			2,926
Interest expense		(6,454	)		(16,255	)		(47,027	)		(7,768	)
Loss from disposal of property, plant and equipment		—			(1,072	)		(1,235	)		(204	)
Share of net profit of equity investees		—			1,790			15,521			2,564
Other expenses (income) , net		346			(144	)		608			100

(Loss) income before taxes		(165,032	)		196,666			167,076			27,600


	As at December 31,
	2012			2013			2013
	RMB			RMB			US$
Segment assets
Network		2,970,788			3,431,560			566,854
Hospital		750,020			700,344			115,689

Total segment assets		3,720,808			4,131,904			682,543
Reconciling item
Intersegment elimination		(55,588	)		(38,347	)		(6,334	)

Total assets		3,665,220			4,093,557			676,209


	For the Years ended December 31,
	2011			2012			2013		2013
	RMB			RMB			RMB		US$
Expenditures for additions to long-lived assets
Network		267,645			284,803			134,150		22,160
Hospital		—			112,825			57,739		9,538
Intersegment elimination		—			(57,140	)		—		—

Total expenditure for additions to long-lived assets		267,645			340,488			191,889		31,698
Depreciation and amortization expenses
Network		119,895			133,996			139,764		23,088
Hospital		—			16,218			42,681		7,050

Total depreciation and amortization expenses		119,895			150,214			182,445		30,138
Impairment loss of long-lived assets and goodwill
Network		(333,934	)		(3,360	)		—		—
Hospital		—			—			—		—

Total impairment loss		(333,934	)		(3,360	)		—		—

- 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

(Loss) Income Per Share (Tables)

12 Months Ended

Dec. 31, 2013

Earnings Per Share [Abstract]

Schedule of Basic and Diluted (Loss) Income Per Share

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


	For the Years Ended December 31,
	2011			2012		2013		2013
	RMB			RMB		RMB		US$
Numerator:
Net (loss) income attributable to ordinary shareholders used in calculating (loss) income per ordinary share—basic and diluted		(215,003	)		130,831		85,893		14,190
Denominator:
Weighted average number of ordinary shares outstanding used in calculating basic and diluted (loss) income per share		142,251,454			138,211,177		135,077,172		135,077,172

Basic and diluted (loss) income per share		(1.51	)		0.95		0.64		0.11

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2013

Fair Value Disclosures [Abstract]

Reconciliation of Contingent Consideration Measured at Fair Value


	For the Years Ended December 31,
	2012			2013		2013
	RMB			RMB		US$
Balance as of January 1,		11,999			—		—
Settlement through netting with receivables		(11,999	)		—		—

Balance as of December 31,		—

- 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, 2013

Condensed Financial Information Of Parent Company Only Disclosure [Abstract]

Condensed Balance Sheets

Condensed balance sheets


	As at December 31
	2012			2013			2013
	RMB			RMB			US$
ASSETS
Current assets:
Cash		7,301			195,038			32,218
Amounts due from subsidiaries		411,919			386,909			63,913

Total current assets		419,220			581,947			96,131

Non-current assets:
Investment in subsidiaries		1,945,280			2,063,610			340,886

Total assets		2,364,500			2,645,557			437,017

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Short-term bank borrowings		205,593			390,464			64,500
Accrued expenses and other liabilities		4,453			6,421			1,061
Amounts due to subsidiaries		122,868			126,679			20,926

Total current liabilities		332,914			523,564			86,487

Total liabilities		332,914			523,564			86,487

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, 2012 and 2013; outstanding shares—135,487,408 and 134,836,300 as of December 31, 2012 and 2013, respectively)		105			105			17
Treasury stock (6,866,124 and 7,517,232 as of December 31, 2012 and 2013, respectively)		(5	)		(5	)		(1	)
Additional paid-in capital		2,517,496			2,520,338			416,330
Accumulated other comprehensive loss		(16,955	)		(15,283	)		(2,522	)
Accumulated deficit		(469,055	)		(383,162	)		(63,294	)

Total shareholders’ equity		2,031,586			2,121,993			350,530

Total liabilities and shareholders’ equity		2,364,500			2,645,557			437,017

Condensed Statements of Comprehensive Income

Condensed statements of comprehensive income


	For the Years Ended December 31
	2011			2012			2013			2013
	RMB			RMB			RMB			US$
Revenues		—			—			—			—
Cost of revenues		—			—			—			—
General and administrative expenses		(30,561	)		(19,879	)		(24,028	)		(3,969	)
Selling expenses		(2,298	)		(2,296	)		(2,231	)		(369	)

Operating loss		(32,859	)		(22,175	)		(26,259	)		(4,338	)
Equity in (loss) profit of subsidiaries		(184,276	)		152,691			110,749			18,294
Interest income		2,132			307			1			1
Exchange gain		—			8			1,402			233

Net income		(215,003	)		130,831			85,893			14,190

Net income attributable to ordinary shareholders		(215,003	)		130,831			85,893			14,190

Other comprehensive income, net of tax of nil
Foreign currency translation adjustments		(2,760	)		640			1,672			276

Total other comprehensive income		(2,760	)		640			1,672			276

Comprehensive income		(217,763	)		131,471			87,565			14,466

Condensed Statements of Cash Flows

Condensed statements of cash flows


	For the Years Ended December 31
	2011			2012			2013			2013
	RMB			RMB			RMB			US$
Net cash used in operating activities		(8,418	)		(11,493	)		(17,599	)		(2,907	)
Net cash provided (used in) by investing activities		8,108			(153,651	)		20,827			3,441
Net cash provided (used in) by financing activities		879			163,177			187,455			30,965
Exchange rate effect on cash		266			399			(2,946	)		(487	)

Net increase (decrease) in cash		835			(1,568	)		187,737			31,012
Cash at beginning of the year		8,034			8,869			7,301			1,206

Cash at end of the year		8,869			7,301			195,038			32,218

Organization and Basis of Presentation - Schedule of Subsidiaries (Detail)	12 Months Ended																						12 Months Ended
	Dec. 31, 2013 Ascendium Group Limited ("Ascendium") [Member]	Dec. 31, 2013 Our Medical Services Limited ("OMS") [Member]	Dec. 31, 2013 Medstar Oversea Ltd. ("Medstar Overseas") [Member]	Dec. 31, 2013 US Proton Therapy Holdings Limited ("Proton BVI") [Member]	Dec. 31, 2013 US Proton Therapy Holdings Limited ("US Proton") [Member]	Dec. 31, 2013 Concord Medical Services (International) Pte. Ltd. ("China Medstar") (formerly known as China Medstar Pte. Limited) [Member]	Dec. 31, 2013 Cyber Medical Networks Limited ("Cyber") [Member]	Dec. 31, 2013 China Medical Services (Holdings) Limited ("CMS Holdings") [Member]	Dec. 31, 2013 King Cheers Holdings Limited ("King Cheers") [Member]	Dec. 31, 2013 Shenzhen Aohua Medical Technology and Services Co., Ltd ("AMT") (AMT merged from formerly known as Shenzhen Aohua Medical Leasing & Services Limited ("AMI") and Shenzhen Aohua Medical Services Co., Ltd ("AMS")) [Member]	Dec. 31, 2013 Medstar (Shanghai) Leasing Co., Ltd. ("MSC") [Member]	Dec. 31, 2013 CMS Hospital Management Co., Ltd. ("CHM") [Member]	Dec. 31, 2013 Beijing Yundu Internet Technology Co., Ltd. ("Yundu") [Member]	Dec. 31, 2013 Tianjin Kangmeng Radiology Equipment Management Co., Ltd. ("TKM") [Member]	Dec. 31, 2013 Xi'AnWanjiehuaxiang Medical Technology Development Co., Ltd. ("CCICC") [Member]	Dec. 31, 2013 Shenzhen Lingdun Medical Investment & Management Co., Ltd. ("XLD") [Member]	Dec. 31, 2013 Guangzhou Concord Medical Cancer Hospital Co., Ltd. ("GZ Proton") [Member]	Dec. 31, 2013 Guangzhou Jinkangshenyou Investment Co., Ltd. ("JKSY") [Member]	Dec. 31, 2013 Beijing Jinweiyikang Technology Co., Ltd. ("JWYK") [Member]	Dec. 31, 2013 CAH [Member]	Dec. 31, 2013 CCM (Hong Kong) Medical Investments Limited ("CCM (HK)") [Member]	Jun. 03, 2013 CCM (Hong Kong) Medical Investments Limited ("CCM (HK)") [Member]	Dec. 31, 2013 CMS Radiotherapy Holdings Limited ("CMS (USA)") [Member]	Aug. 13, 2013 CMS Radiotherapy Holdings Limited ("CMS (USA)") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Sep. 10, 2007	Aug. 22, 1996	Sep. 22, 2011	May 16, 2011	Jun. 29, 2011	Aug. 08, 2003	May 26, 2006	Jul. 18, 2008	May 18, 2001	Feb. 21, 2008	Mar. 21, 2003	Jul. 23, 2008	Jul. 26, 2007	Apr. 22, 2010	Jul. 06, 2010	Aug. 25, 2010	Jun. 29, 2011	Aug. 12, 2010	Apr. 26, 2012	Dec. 31, 2002	Jun. 03, 2013		Aug. 13, 2013
Place of establishment	British Virgin Islands ("BVI")	BVI	BVI	BVI	United States of America	Singapore	Hong Kong	Hong Kong	Hong Kong	PRC	PRC	PRC	PRC	PRC	PRC	PRC	PRC	PRC	PRC	PRC	Hong Kong		United States of America
Percentage of ownership by the Company	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	52.00%	100.00%	70.00%	100.00%	100.00%	52.00%	100.00%	100.00%	100.00%	100.00%

Organization and Basis of Presentation - Additional Information (Detail) In Thousands, except Share data, unless otherwise specified	0 Months Ended		12 Months Ended		12 Months Ended		12 Months Ended				0 Months Ended
	Dec. 16, 2009 American Depositary Shares [Member] USD ($)	Dec. 16, 2009 American Depositary Shares [Member] CNY	Dec. 31, 2013 Guangzhou HuananTaihe Medical Technology Co. Ltd. ("GZ Proton") [Member]	Jun. 06, 2013 Guangzhou HuananTaihe Medical Technology Co. Ltd. ("GZ Proton") [Member]	Dec. 31, 2013 CCM (Hong Kong) Medical Investments Limited ("CCM (HK)") [Member]	Jun. 03, 2013 CCM (Hong Kong) Medical Investments Limited ("CCM (HK)") [Member]	Dec. 31, 2013 CMS Radiotherapy Holdings Limited ("CMS (USA)") [Member]	Aug. 13, 2013 CMS Radiotherapy Holdings Limited ("CMS (USA)") [Member]	Jun. 21, 2012 CAH [Member] CNY	Mar. 09, 2012 Guangzhou Jinkangshenyou Investment Co., Ltd. ("JKSY") [Member] CNY	Jun. 28, 2013 Beijing Jinweiyikang Technology Co., Ltd. ("JWYK") [Member] CNY	Apr. 26, 2012 Beijing Jinweiyikang Technology Co., Ltd. ("JWYK") [Member]
Noncontrolling Interest [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
Percentage of equity interests acquired			90.00%						52.00%	100.00%
Percentage of equity interest transferred				20.00%
Date of establishment			Jun. 29, 2011		Jun. 03, 2013		Aug. 13, 2013
Purchase price of entity									378,605	3,500	1,850
Percentage of ownership by the Company					100.00%	100.00%	100.00%	100.00%			49.00%	51.00%
Contingent amount of consideration											3,150
Number of years for consideration plus contingent amount payment											3 years

Summary of Significant Accounting Policies - Additional Information (Detail) In Thousands, unless otherwise specified	1 Months Ended	12 Months Ended
	Nov. 30, 2013	Dec. 31, 2013 USD ($) Segment	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2011 Property, Plant and Equipment [Member] CNY	Dec. 31, 2012 Deposits For Non-Current Assets [Member] CNY	Dec. 31, 2011 Deposits For Non-Current Assets [Member] CNY	Dec. 31, 2011 Other Current Assets [Member] CNY	Dec. 31, 2011 Goodwill [Member] CNY	Dec. 31, 2013 Minimum [Member]	Dec. 31, 2013 Maximum [Member]	Dec. 31, 2012 Prepaid Land Lease Rights [Member]	Dec. 31, 2010 Prepaid Land Lease Rights [Member]	Dec. 31, 2013 Prepaid Land Lease Rights [Member] Minimum [Member]	Dec. 31, 2013 Prepaid Land Lease Rights [Member] Maximum [Member]
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Noon buying rate		6.0537	6.0537
Equity interest in equity method investment		100.00%	100.00%
Interest and other costs relating to construction capitalized		$ 412	2,496	5,599	724
Number of reporting units		2	2
Number of operating segments		2	2
Amortization period	49 years												36 years	38 years	36 years	49 years
Goodwill impairment charge					300,163
Asset impairment				3,360	333,934	3,179	3,360	20,679	9,913	300,163
Leases and management service arrangements, term											6 years	20 years
Lease and management services revenue		82,356	498,556	412,330	380,457
Management services revenue		2,597	15,723	11,874	33,584
Revenue from technical services		2,188	13,243	10,178	2,854
Financing lease income		5,556	33,639	19,748	9,224
Medical equipment sales		324	1,963	1,520	1,634
Other revenue		0	0	9,935	23,742
Business taxes and related surcharges		4,274	25,874	22,455	23,196
Advertising expenses		$ 1,268	7,679	5,790	6,917

Summary of Significant Accounting Policies - Schedule of Information Relating to Property, Plant and Equipment (Detail)	12 Months Ended
	Dec. 31, 2013
Buildings [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	38 years
Electronic and Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Motor Vehicles [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Leasehold Improvement and Building Improvement [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	shorter of lease term or 5 years
Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	6 years
Minimum [Member] \| Medical Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	6 years
Minimum [Member] \| Electronic and Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated residual value	5.00%
Minimum [Member] \| Motor Vehicles [Member]
Property, Plant and Equipment [Line Items]
Estimated residual value	5.00%
Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Maximum [Member] \| Medical Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Maximum [Member] \| Electronic and Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated residual value	10.00%
Maximum [Member] \| Motor Vehicles [Member]
Property, Plant and Equipment [Line Items]
Estimated residual value	10.00%

Concentration of Risks - Additional Information (Detail) In Thousands, unless otherwise specified					12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2013 Xian New Changan Medical Investment Co Ltd [Member] USD ($)	Dec. 31, 2013 Xian New Changan Medical Investment Co Ltd [Member] CNY	Dec. 31, 2013 Customer Concentration Risk [Member] Sales Revenue, Goods, Net [Member]	Dec. 31, 2012 Customer Concentration Risk [Member] Sales Revenue, Goods, Net [Member]	Dec. 31, 2011 Customer Concentration Risk [Member] Sales Revenue, Goods, Net [Member]	Dec. 31, 2013 Credit Concentration Risk [Member] Entity	Dec. 31, 2012 Credit Concentration Risk [Member] Entity	Dec. 31, 2013 Supplier Concentration Risk [Member] Cost of Goods, Total [Member] Entity	Dec. 31, 2012 Supplier Concentration Risk [Member] Cost of Goods, Total [Member] Entity	Dec. 31, 2011 Supplier Concentration Risk [Member] Cost of Goods, Total [Member] Entity
Concentration Risk [Line Items]
Concentration risk percentage					24.00%	23.00%	33.00%	80.00%	72.00%	79.00%	73.00%	82.00%
Number of entities comprising risk benchmark								5	5	5	5	5
Loan to a noncontrolling shareholder of a subsidiary, non-current	$ 15,430	93,410	$ 15,430	93,410
Equity interest in equity method investment	100.00%	100.00%	48.00%	48.00%

- Definition

Amounts due from owners or owners with a beneficial interest of more than 10 percent of the voting interests or officers of the company, which are usually due after 1 year (or 1 business cycle).

+ References+ Details

Acquisitions - Additional Information (Detail) In Thousands, unless otherwise specified	12 Months Ended						0 Months Ended		0 Months Ended	1 Months Ended	12 Months Ended	0 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2012 Health Care Qualification [Member]	Dec. 31, 2012 Oncology Operation License [Member]	Jan. 10, 2011 Chengdu Military Hospital [Member] CNY	Dec. 31, 2011 Chengdu Military Hospital [Member] CNY	Jun. 21, 2012 CAH [Member] CNY	Mar. 31, 2013 CAH [Member] CNY	Dec. 31, 2013 CAH [Member] CNY	Dec. 31, 2012 CAH [Member] Health Care Qualification [Member] CNY	Dec. 31, 2012 CAH [Member] Oncology Operation License [Member] CNY
Business Acquisition [Line Items]
Equity interest in equity method investment	100.00%	100.00%							52.00%
Cash consideration							18,000		248,784
Contingent consideration based on achievement									128,573
Fair value of contingent consideration								7,963	1,248
Acquired finite-lived intangible assets												30,000	10,000
Weighted average useful life of acquired intangible assets					10 years	7 years
Uncertain tax position, impact on taxes	1,622	9,822	30,922	4,756						43,644	61,706
Unrecognized tax position, loss incurred in previous years	3,663	22,177	3,076							174,576
Income tax uncertainties, local tax bureau approved claim amount		10,043
Income tax uncertainties local tax bureau pending approval amount		164,533
Business combination indemnification assets decreased amount	9,832	59,518
Put Option expiry date	39 months	39 months
Goodwill impairment				300,163							0

Acquisitions - Acquisition of Chang'an Hospital (Detail) In Thousands, unless otherwise specified						0 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2010 CNY	Jun. 21, 2012 CAH [Member] CNY
Business Acquisition [Line Items]
Purchase consideration						378,605
Cash						248,784
Pre-existing receivables from CAH						128,573
Pre-existing favorable agreements						1,248
Purchase consideration						378,605
Current assets						72,188
Indemnification assets	9,832	59,518		61,706		61,706
Intangible assets						40,000
Other long lived assets (excluding intangible assets)						421,598
Current liabilities						(186,484)
Unrecognized tax benefits, non current						(61,706)
Non-current liabilities						(56,439)
Deferred tax assets						17,299
Deferred tax liabilities						(26,263)
Total net assets						281,899
Noncontrolling interests						(196,179)
Goodwill	$ 48,381	292,885	$ 48,381	292,885	300,163	292,885

Acquisitions - Acquisition of Chang'an Hospital, Pro Forma Data (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2012 CAH [Member] CNY	Dec. 31, 2011 CAH [Member] CNY
Business Acquisition [Line Items]
Net revenues					812,178	653,335
Net (loss) income					117,104	(433,493)
Net revenues	161,989	980,635	662,349	450,125	197,309
Net income	$ 14,190	85,893	130,831	(215,003)	13,036

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph 20

-Article 9

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

-URI http://asc.fasb.org/extlink&oid=6519514

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

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

-URI http://asc.fasb.org/extlink&oid=6518256

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 260

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.19)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.18)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 225

-Section S99

-Paragraph 1

-Subparagraph (SX 210.7-04.22)

-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 220

-SubTopic 10

-Section 45

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e565-108580

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

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 19

-Article 5

+ Details

Acquisitions - Acquisition of Chengdu Military Hospital (Detail) (Chengdu Military Hospital [Member], CNY) In Thousands, unless otherwise specified	0 Months Ended
	Jan. 10, 2011
Chengdu Military Hospital [Member]
Business Acquisition [Line Items]
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

Accounts Receivable - Schedule of Accounts Receivable (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 USD ($)
Receivables [Abstract]
Accounts receivable	213,398		$ 52,364	317,000
Allowance for doubtful accounts	(3,091)		(510)	(3,091)
Accounts receivable, net	210,307		51,854	313,909
Movement in allowance for doubtful accounts:
Balance at beginning of the year	16,057	1,431	510	3,091	510
Provisions for the year		15,377
Written back during the year	(12,966)	(751)
Balance at end of the year	3,091	16,057	$ 510	3,091	$ 510

Accounts Receivable - Additional Information (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY
Receivables [Abstract]
Accounts receivable used to secure bank borrowings	$ 8,174	49,481	65,450
Secured debt	$ 22,569	136,626	261,051

Prepayments and Other Current Assets - Schedule of Prepayments and Other Current Assets (Detail) In Thousands, unless otherwise specified				12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2013 Reserve for Unrecoverable Deposits [Member] USD ($)	Dec. 31, 2013 Reserve for Unrecoverable Deposits [Member] CNY	Dec. 31, 2012 Reserve for Unrecoverable Deposits [Member] CNY
Prepaid Expenses And Other Current Assets [Line Items]
Prepayments to suppliers	$ 188	1,141	769
Due from suppliers	10,767	65,181	15,120
Advances to hospitals	3,548	21,476	32,632
Advances to employees	1,788	10,825	13,442
Deferred costs	1,024	6,200	6,200
Others	2,635	15,949	9,579
Prepayments and other current assets, gross	19,950	120,772	77,742
Reserve for unrecoverable deposits	(1,535)	(9,292)	(10,270)
Prepayments and other current assets	18,415	111,480	67,472
Movement in reserve for unrecoverable deposits:
Balance at beginning of the year				1,696	10,270	10,619
Provisions for the year				253	1,533
Write off of provisions				(253)	(1,533)
Foreign currency translation				(161)	(978)	(349)
Balance at end of the year				$ 1,535	9,292	10,270

Prepayments and Other Current Assets - Schedule of Prepayments and Other Current Assets (Parenthetical) (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2013 Reserve for Unrecoverable Deposits [Member] USD ($)	Dec. 31, 2013 Reserve for Unrecoverable Deposits [Member] 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
Prepaid Expenses And Other Current Assets [Line Items]
Contractual obligations associated with purchase contracts	$ 0	0	0
Provision on advances to hospitals				$ 1,535	9,292	$ 1,696	10,270	10,619

Inventory - Schedule of Inventory (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2013 Medicine [Member] USD ($)	Dec. 31, 2013 Medicine [Member] CNY	Dec. 31, 2012 Medicine [Member] CNY	Dec. 31, 2013 Medical Supplies [Member] USD ($)	Dec. 31, 2013 Medical Supplies [Member] CNY	Dec. 31, 2012 Medical Supplies [Member] CNY	Dec. 31, 2013 Low-value Consumables [Member] USD ($)	Dec. 31, 2013 Low-value Consumables [Member] CNY	Dec. 31, 2012 Low-value Consumables [Member] CNY
Inventory [Line Items]
Inventories	$ 3,257	19,717	8,681	$ 2,024	12,255	6,385	$ 1,188	7,190	2,011	$ 45	272	285

Property, Plant and Equipment, Net - Schedule of Property Plant and Equipment Net (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2013 Buildings [Member] USD ($)	Dec. 31, 2013 Buildings [Member] CNY	Dec. 31, 2012 Buildings [Member] CNY	Dec. 31, 2013 Medical Equipment [Member] USD ($)	Dec. 31, 2013 Medical Equipment [Member] CNY	Dec. 31, 2012 Medical Equipment [Member] CNY	Dec. 31, 2013 Electronic and Office Equipment [Member] USD ($)	Dec. 31, 2013 Electronic and Office Equipment [Member] CNY	Dec. 31, 2012 Electronic and Office Equipment [Member] CNY	Dec. 31, 2013 Motor Vehicles [Member] USD ($)	Dec. 31, 2013 Motor Vehicles [Member] CNY	Dec. 31, 2012 Motor Vehicles [Member] CNY	Dec. 31, 2013 Leasehold Improvement and Building Improvement [Member] USD ($)	Dec. 31, 2013 Leasehold Improvement and Building Improvement [Member] CNY	Dec. 31, 2012 Leasehold Improvement and Building Improvement [Member] CNY	Dec. 31, 2013 Construction in Progress [Member] USD ($)	Dec. 31, 2013 Construction in Progress [Member] CNY	Dec. 31, 2012 Construction in Progress [Member] CNY
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 312,006	1,888,798	1,807,683		$ 66,516	402,671	376,858	$ 218,743	1,324,206	1,138,927	$ 6,022	36,458	34,717	$ 650	3,931	3,838	$ 840	5,087	5,635	$ 19,235	116,445	247,708
Less: accumulated depreciation	(64,927)	(393,046)	(281,584)
Property, plant and equipment before impairment	247,079	1,495,752	1,526,099
Less: accumulated impairment charges	(524)	(3,179)	(3,179)	(3,179)
Property, plant and equipment after impairment	$ 246,555	1,492,573	1,522,920

- Definition

The aggregate amount of write-downs for impairments recognized during the period for long lived assets held for use (including those held for disposal by means other than sale).

+ References+ Details

Property, Plant and Equipment, Net - Additional Information (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2012 USD ($)
Property Plant And Equipment [Abstract]
Depreciation of property, plant and equipment	$ 24,774	149,975	119,919	94,837
Property and equipment pledged as collateral	83,020	502,575	205,321		0
Secured bank borrowings	42,009	254,308	136,743		0
Equipment under operating lease, cost	184,009	1,113,934	949,678
Equipment under operating lease, accumulated depreciation	50,410	305,165	233,539
Asset impairment	$ 524	3,179	3,179	3,179

- Definition

The aggregate amount of write-downs for impairments recognized during the period for long lived assets held for use (including those held for disposal by means other than sale).

+ References+ Details

Prepaid Land Lease Payments - Schedule of Prepaid Land Lease Payments (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2013 Prepaid Land Lease Rights [Member] USD ($)	Dec. 31, 2013 Prepaid Land Lease Rights [Member] CNY	Dec. 31, 2012 Prepaid Land Lease Rights [Member] CNY
Finite-Lived Intangible Assets [Line Items]
Prepaid land lease payments		275,708			$ 24,067	145,692	92,814
Less: accumulated amortization		(158,865)			(907)	(5,491)	(2,690)
Net carrying value	$ 19,301	116,843	146,512	129,018	$ 23,160	140,201	90,124

Prepaid Land Lease Payments - Additional Information (Detail) In Thousands, unless otherwise specified	1 Months Ended	12 Months Ended
	Nov. 30, 2013	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2013 Prepaid Land Lease Rights [Member] USD ($)	Dec. 31, 2013 Prepaid Land Lease Rights [Member] CNY	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]
Finite-Lived Intangible Assets [Line Items]
Percentage of equity interests acquired								52.00%		52.00%
Amortization period	49 years							36 years		38 years
Amortization of intangible assets		$ 4,901	29,669	28,658	25,058	$ 463	2,801	1,637	743

Prepaid Land Lease Payments - Schedule of Estimated Annual Amortization Expenses (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2013 Prepaid Land Lease Rights [Member] USD ($)	Dec. 31, 2013 Prepaid Land Lease Rights [Member] CNY
Finite-Lived Intangible Assets [Line Items]
2014	$ 4,216	25,521	$ 597	3,615
2015	3,935	23,824	597	3,615
2016	3,045	18,432	597	3,615
2017	2,771	16,774	597	3,615
2018	$ 2,341	14,169	$ 597	3,615

Goodwill and Intangible Assets, Net - Schedule of Goodwill (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 USD ($)
Goodwill And Intangible Assets Disclosure [Abstract]
Balance at beginning of year		300,163	$ 48,381	292,885	$ 48,381
Acquisition of CAH (note 4)	292,885
Less: impairment charge		(300,163)
Balance at end of year	292,885		$ 48,381	292,885	$ 48,381

Goodwill and Intangible Assets, Net - Schedule of Acquired Intangible Assets (Detail) In Thousands, unless otherwise specified	12 Months Ended										12 Months Ended				12 Months Ended			12 Months Ended				12 Months Ended				12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2012 Guangzhou Jinkangshenyou Investment Co., Ltd. ("JKSY") [Member] CNY	Dec. 31, 2012 Beijing Jinweiyikang Technology Co., Ltd. ("JWYK") [Member] CNY	Dec. 31, 2012 CAH [Member] CNY	Dec. 31, 2013 Customer Relationships [Member] CNY	Dec. 31, 2012 Customer Relationships [Member] CNY	Dec. 31, 2013 Customer Relationships [Member] USD ($)	Dec. 31, 2012 Customer Relationships [Member] Guangzhou Jinkangshenyou Investment Co., Ltd. ("JKSY") [Member] CNY	Dec. 31, 2013 Leases, Acquired-in-Place [Member] CNY	Dec. 31, 2012 Leases, Acquired-in-Place [Member] CNY	Dec. 31, 2013 Leases, Acquired-in-Place [Member] USD ($)	Dec. 31, 2013 Health Care Qualification [Member] CNY	Dec. 31, 2012 Health Care Qualification [Member] CNY	Dec. 31, 2013 Health Care Qualification [Member] USD ($)	Dec. 31, 2012 Health Care Qualification [Member] CAH [Member] CNY	Dec. 31, 2013 Oncology Operation License [Member] CNY	Dec. 31, 2012 Oncology Operation License [Member] CNY	Dec. 31, 2013 Oncology Operation License [Member] USD ($)	Dec. 31, 2012 Oncology Operation License [Member] CAH [Member] CNY	Dec. 31, 2013 Other Intangible Assets [Member] CNY	Dec. 31, 2012 Other Intangible Assets [Member] CNY	Dec. 31, 2013 Other Intangible Assets [Member] USD ($)	Dec. 31, 2012 Other Intangible Assets [Member] Beijing Jinweiyikang Technology Co., Ltd. ("JWYK") [Member] CNY
Intangible assets, net:
Intangible assets, net, beginning balance		146,512	129,018					98,779	121,644	$ 12,534		5,537	7,374	$ 690	28,500		$ 4,212		9,286		$ 1,298		4,410		$ 567
Acquisition					2,456		40,000				2,456							30,000				10,000
Contributions by noncontrolling interests			4,900			4,900																				4,900
Disposal			(1,204)						(1,204)
Amortization expenses	(4,901)	(29,669)	(28,658)	(25,058)				(22,899)	(24,117)			(1,361)	(1,837)		(3,000)	(1,500)			(1,429)	(714)			(980)	(490)
Intangible assets, net, ending balance	19,301	116,843	146,512	129,018				75,880	98,779	12,534		4,176	5,537	690	25,500	28,500	4,212		7,857	9,286	1,298		3,430	4,410	567
Intangible assets, cost		275,708						215,730				15,078			30,000				10,000				4,900
Less: accumulated amortization		(158,865)						(139,850)				(10,902)			(4,500)				(2,143)				(1,470)

Goodwill and Intangible Assets, Net - Additional Information (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2013 Acquired Finite Lived Intangible Assets [Member] USD ($)	Dec. 31, 2013 Acquired Finite Lived Intangible Assets [Member] CNY	Dec. 31, 2012 Acquired Finite Lived Intangible Assets [Member] CNY	Dec. 31, 2011 Acquired Finite Lived Intangible Assets [Member] CNY
Finite-Lived Intangible Assets [Line Items]
Amortization expenses	$ 4,901	29,669	28,658	25,058	$ 4,901	29,669	28,658	25,058

Goodwill and Intangible Assets, Net - Schedule of Estimated Annual Amortization Expenses (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY
Goodwill And Intangible Assets Disclosure [Abstract]
2014	$ 4,216	25,521
2015	3,935	23,824
2016	3,045	18,432
2017	2,771	16,774
2018	$ 2,341	14,169

Deposits for Non-Current Assets - Schedule of Deposits for Non-Current Assets (Detail) In Thousands, unless otherwise specified				12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2012 Reserve For Noncurrent Unrecoverable Deposits [Member] CNY	Dec. 31, 2013 Reserve For Noncurrent Unrecoverable Deposits [Member] USD ($)	Dec. 31, 2013 Reserve For Noncurrent Unrecoverable Deposits [Member] CNY	Dec. 31, 2012 Reserve For Noncurrent Unrecoverable Deposits [Member] USD ($)
Valuation and Qualifying Accounts Disclosure [Line Items]
Deposits for purchases of property, plant and equipment	$ 12,161	73,621	159,890
Others	4,890	29,600	29,600
Deposits, gross	17,051	103,221	189,490
Reserve for unrecoverable deposits	(4,386)	(26,552)	(26,552)
Deposits	12,665	76,669	162,938
Balance at beginning of the year				23,192	4,386	26,552	4,386
Provisions for the year				3,360
Balance at end of the year				26,552	$ 4,386	26,552	$ 4,386

Deposits for Non-Current Assets - Schedule of Deposits for Non-Current Assets (Parenthetical) (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2013 Capital Addition Purchase Commitments [Member] USD ($)	Dec. 31, 2013 Capital Addition Purchase Commitments [Member] CNY	Dec. 31, 2013 Construction Arrangement [Member] USD ($)	Dec. 31, 2013 Construction Arrangement [Member] CNY	Dec. 31, 2012 Construction Arrangement [Member] CNY
Valuation and Qualifying Accounts Disclosure [Line Items]
Commitments to purchase certain medical equipment				$ 3,478	21,054
Deposits	$ 12,665	76,669	162,938			$ 4,890	29,600	29,600

Net Investment in Direct Financing Leases - Schedule of Net Investment in Direct Financing Leases (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY
Leases [Abstract]
Total minimum lease payments to be received	$ 65,536	396,734	321,614
Initial direct cost	654	3,963	3,963
Total	66,190	400,697	325,577
Unearned income	(11,961)	(72,416)	(64,581)
Net investment in direct finance leases	54,229	328,281	260,996
Current	21,279	128,814	89,451
Non-current	$ 32,950	199,467	171,545

Net Investment in Direct Financing Leases - Additional Information (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2013 Line of Credit Entered into by Subsidiary [Member] USD ($)	Dec. 31, 2013 Line of Credit Entered into by Subsidiary [Member] CNY	Dec. 31, 2012 Line of Credit Entered into by Subsidiary [Member] CNY
Schedule Of Capital Leases Future Minimum Payments Receivable [Line Items]
Net investment in financing leases	$ 54,229	328,281	260,996	$ 53,125	321,602	215,910
Secure bank borrowings	$ 19,482	117,940	188,310

Net Investment in Direct Financing Leases - Schedule of Future Minimum Lease Payments (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY
Leases [Abstract]
2014	$ 22,546	136,486
2015	17,849	108,052
2016	15,745	95,317
2017	9,546	57,786
2018	$ 505	3,057

Equity Method Investments - Schedule of Equity Method Investments (Parenthetical) (Detail) In Thousands, unless otherwise specified	12 Months Ended											0 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 28, 2012 PTC [Member] USD ($)	Dec. 28, 2012 PTC [Member] CNY	Dec. 28, 2012 PTC GP Management LLC [Member]	Dec. 28, 2012 General Partner [Member]	Dec. 31, 2013 Suzhou Chorus Medical Technologies Co., Ltd [Member]	Dec. 31, 2012 Suzhou Chorus Medical Technologies Co., Ltd [Member]	Dec. 17, 2012 Suzhou Chorus Medical Technologies Co., Ltd [Member] CNY	Aug. 31, 2013 JYADK [Member] CNY	Dec. 31, 2013 JYADK [Member]	Dec. 31, 2012 JYADK [Member] CNY	Dec. 31, 2011 JYADK [Member] CNY	Dec. 31, 2013 BPC [Member]	Dec. 31, 2012 BPC [Member]	Oct. 19, 2012 BPC [Member] CNY	Dec. 28, 2012 MD Anderson Cancer Center Proton Therapy Center [Member]
Schedule of Equity Method Investments [Line Items]
Voting interest acquired														6.00%	27.00%
Equity interest in equity method investment	100.00%	100.00%			44.55%	44.55%	45.00%	1.00%	36.00%	36.00%	36.00%		33.00%	33.00%		25.00%	25.00%	25.00%	44.40%
Purchase price of entity					$ 32,291	201,176					2,400			120	540			25,000
Investments in equity method investees	$ 436	2,640	228,696	540								2,640

Equity Method Investments - Additional Information (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY
Equity Method Investments And Joint Ventures [Abstract]
Share of net profit	$ 2,193	13,470
Cash distribution from an equity investee	$ 4,082	24,714

- Definition

The amount of net income (loss) reported by an equity method investment of the entity.

+ References+ Details

Other Non-Current Assets - Schedule of Other Non-Current Assets (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY
Other Assets Noncurrent Disclosure [Abstract]
Deferred costs	$ 122	740	2,363
Deposits - long-term	10,265	62,139	70,574
Deposit for land use right			25,451
Others	3,959	23,968	16,370
Other non-current assets	$ 14,346	86,847	114,758

Other Non-Current Assets - Schedule of Other Non-Current Assets (Parenthetical) (Detail)					12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Mar. 08, 2010 Arrangement with Weifang Hospital [Member] CNY	Dec. 31, 2013 Arrangement to Provide Services for Positron Emission tomography Center [Member] CNY Installment	Mar. 08, 2010 Arrangement to Provide Services for Positron Emission tomography Center [Member] CNY	Dec. 31, 2013 Arrangement to Provide Services for Linear Accelerators Center [Member] USD ($)	Dec. 31, 2013 Arrangement to Provide Services for Linear Accelerators Center [Member] CNY	Mar. 08, 2010 Arrangement to Provide Services for Linear Accelerators Center [Member] CNY
Schedule Of Long Term Prepayment Deposits And Other Assets [Line Items]
Deposits - long-term	$ 10,265,000	62,139,000	70,574,000	40,000,000		30,000,000	$ 6,112,000	37,000,000	10,000,000
Installment amount					3,000,000
Number of installments					7
Final portion of deposit, subject to possible refund					9,000,000
Final portion of deposit, minimum profit of counterparty					3,000,000

Other Non-Current Assets - Additional Information (Detail) In Thousands, unless otherwise specified				0 Months Ended			12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Jun. 21, 2011 Arrangement for Robotic Radio Surgery System [Member] CNY	Dec. 31, 2013 Arrangement for Robotic Radio Surgery System [Member] USD ($)	Dec. 31, 2013 Arrangement for Robotic Radio Surgery System [Member] CNY	Dec. 31, 2013 Arrangement Management Services at Hanzhong Hospital [Member] USD ($)	Dec. 31, 2013 Arrangement Management Services at Hanzhong Hospital [Member] CNY	Aug. 31, 2011 Arrangement Management Services at Hanzhong Hospital [Member] CNY
Schedule Of Long Term Prepayment Deposits And Other Assets [Line Items]
Deposits - long-term	$ 10,265	62,139	70,574	23,608	$ 3,226	19,529	$ 1,222	7,402	9,500
Refund term				15 years
Installment end date							May 31, 2020	May 31, 2020
Security deposits non-current							$ 927	5,610

Bank Borrowings - Schedule of Bank Borrowings (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY
Debt Disclosure [Abstract]
Short-term	$ 80,606	487,964	383,083
Long-term, current portion	45,148	273,310	191,473
Total	125,754	761,274	574,556
Long-term, non-current portion	53,682	324,974	300,901
Total bank borrowings	$ 179,436	1,086,248	875,457

- 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 - Additional Information (Detail)	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2013 Xian New Changan Medical Investment Co Ltd [Member]	Dec. 31, 2013 Short-term Bank Borrowings [Member] USD ($)	Dec. 31, 2013 Short-term Bank Borrowings [Member] CNY	Dec. 31, 2012 Short-term Bank Borrowings [Member] CNY	Dec. 31, 2013 Long-term Bank Borrowings [Member] USD ($)	Dec. 31, 2013 Long-term Bank Borrowings [Member] CNY	Dec. 31, 2012 Long-term Bank Borrowings [Member] CNY	Dec. 31, 2013 Line of Credit Entered into by Subsidiary [Member] USD ($)	Dec. 31, 2013 Line of Credit Entered into by Subsidiary [Member] CNY	Dec. 31, 2012 Line of Credit Entered into by Subsidiary [Member] CNY	Dec. 31, 2013 Short Term Bank Credit Lines [Member] USD ($)	Dec. 31, 2013 Short Term Bank Credit Lines [Member] CNY	Dec. 31, 2013 Long Term Bank Credit Lines [Member] USD ($)	Dec. 31, 2013 Long Term Bank Credit Lines [Member] CNY
Debt Instrument [Line Items]
Short term bank borrowing	$ 11,976,000	72,500,000
Equity interest in equity method investment	100.00%	100.00%			48.00%
Property and equipment pledged as collateral	83,020,000	502,575,000	0	205,321,000
Accounts receivable used to secure bank borrowings	8,174,000	49,481,000		65,450,000
Net investment in direct financing leases	54,229,000	328,281,000		260,996,000								53,125,000	321,602,000	215,910,000
Restricted cash	69,733,000	422,140,000		284,047,000
Short-term bank borrowings, weighted average interest rate	4.64%	4.64%	4.72%	4.72%
Long-term bank borrowings, weighted average interest rate	6.02%	6.02%	6.07%	6.07%
Maximum borrowing capacity of credit line						72,100,000	436,472,000	258,083,000	107,336,000	649,776,000	617,374,000
Unutilized bank credit lines															43,108,000	260,965,000	257,551,000	1,559,138,000
Loan balance presented as noncurrent liability	23,706,000	143,507,000
Loan balance presented as current liability	$ 11,976,000	72,500,000

Bank Borrowings - Schedule of Maturities of Long-Term Debt (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY
Debt Disclosure [Abstract]
Within one year	$ 45,148	273,310
Between one and two years	36,514	221,046
Between two and three years	11,140	67,437
Between three and four years	5,158	31,227
Between four and five years	870	5,264
Total	$ 98,830	598,284

- 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 - Schedule of Accrued Expenses and Other Liabilities (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY
Payables And Accruals [Abstract]
Accrued expenses	$ 2,383	14,424	7,856
Salaries and welfare payable	7,216	43,687	29,889
Business and other taxes payable	2,084	12,617	8,804
Unrecognized tax positions (note 26)	8,153	49,355	31,591
Other accruals	4,231	25,611	13,900
Notes payable	131	795
Total	$ 24,198	146,489	92,040

- 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 Liabilities - Schedule of Other Long-Term Liabilities (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY
Other Liabilities Noncurrent [Abstract]
Deferred revenue, non-current portion	$ 329	1,992	3,047
Lease deposits	330	2,000	2,000
Liability arising from an unfavorable contract	4,688	28,377	29,199
Others	66	400	400
Total	$ 5,413	32,769	34,646

Other Long Term Liabilities - Schedule of Other Long-Term Liabilities (Parenthetical) (Detail) In Thousands, unless otherwise specified					12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2013 Prepaid Land Lease [Member] USD ($)	Dec. 31, 2013 Prepaid Land Lease [Member] CNY	Dec. 31, 2012 Prepaid Land Lease [Member] CNY
Other Liabilities [Line Items]
Prepaid land lease consideration by subsidiaries					$ 1,244	7,527
Carrying value	$ 19,301	116,843	146,512	129,018	$ 5,879	35,591	36,622

Obligations Under Capital Leases - Additional Information (Detail) (CNY) In Thousands, unless otherwise specified		12 Months Ended
	Dec. 31, 2012	Dec. 31, 2013 Capital Lease Obligations [Member] Installment	Dec. 31, 2013 Medical Equipment [Member] Capital Lease Obligations [Member]
Capital Leased Assets [Line Items]
Stated interest rate			9.96%
Repayment date		Aug. 31, 2013
Number of installments		20
Original cost of equipment	17,124
Accumulated depreciation	4,768

Shareholders' Equity - Additional Information (Detail) In Thousands, except Share data, unless otherwise specified	1 Months Ended	12 Months Ended				0 Months Ended		12 Months Ended
	Sep. 30, 2011 USD ($)	Dec. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)	Jan. 07, 2014 Subsequent Event [Member] USD ($)	Jan. 07, 2014 Subsequent Event [Member] CNY	Dec. 31, 2013 American Depositary Shares [Member]	Dec. 31, 2012 American Depositary Shares [Member] USD ($)	Dec. 31, 2011 American Depositary Shares [Member]	Dec. 31, 2010 American Depositary Shares [Member]	Dec. 31, 2013 Ordinary Shares [Member]	Dec. 31, 2012 Ordinary Shares [Member]	Dec. 31, 2011 Ordinary Shares [Member]	Dec. 31, 2010 Ordinary Shares [Member]
Shares repurchased and cancelled during the period											1,700,656				5,101,968
Consideration to repurchase shares	$ 6,950	$ 982		$ 1,087	$ 11,416				$ 20,000
Shares repurchased								217,036	1,972,063	316,645		651,108	5,916,189	949,935
Date declared	Aug. 31, 2011					Jan. 07, 2014	Jan. 07, 2014
Amount of dividend paid	$ 8,541					$ 32,361	195,769
Special dividend per ordinary share	$ 0.06	$ 0	$ 0	$ 0		$ 0.24

Restricted Net Assets - Additional Information (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2013 Foreign Tax Authority [Member]	Dec. 31, 2013 Domestic Tax Authority [Member]
Restricted Net Assets [Line Items]
Percentage of after-tax profit to general reserve			10.00%	10.00%
Percentage of general reserve registered capital			50.00%	50.00%
Percentage of annual appropriations after-tax income	10.00%	10.00%
Amount of net assets restricted	$ 341,561	2,067,706

- Definition

A segregation of retained earnings which is unavailable for dividend distribution. Includes also retained earnings appropriated for loss contingencies.

+ References+ Details

Taxation - Additional Information (Detail)	12 Months Ended					12 Months Ended
Taxation - Additional Information (Detail)	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2012 USD ($)	Dec. 31, 2013 United States of America [Member] USD ($)	Dec. 31, 2013 United States of America [Member] CNY	Dec. 31, 2013 China [Member] USD ($)	Dec. 31, 2013 China [Member] CNY	Dec. 31, 2013 AMT [Member]	Dec. 31, 2012 AMT [Member]	Dec. 31, 2011 AMT [Member]	Dec. 31, 2013 Medstar (Shanghai) Leasing Co., Ltd. ("MSC") [Member]	Dec. 31, 2012 Medstar (Shanghai) Leasing Co., Ltd. ("MSC") [Member]	Dec. 31, 2011 Medstar (Shanghai) Leasing Co., Ltd. ("MSC") [Member]
Income Tax Contingency [Line Items]
Applicable tax rates	25.00%	25.00%	25.00%	25.00%		35.00%	35.00%			25.00%	25.00%	24.00%	25.00%	25.00%	24.00%
Uniform tax rate to both foreign and domestic invested enterprises	25.00%	25.00%
Transition period	5 years	5 years
Preferential tax rate	15.00%	15.00%
Withholding tax	10.00%	10.00%						10.00%	10.00%
Unrecognized tax positions, which would impact the effective tax rate if recognized	$ 3,505,000	21,220,000	28,262,000
Tax positions for which ultimate deductibility is highly certain	13,341,000	80,762,000	76,218,000
Income tax liabilities, interest rate	0.05%	0.05%
Income tax liabilities, penalty rate	50.00%	50.00%
Uncertain tax position, impact on taxes	1,622,000	9,822,000	30,922,000	4,756,000
Accrued interest and penalties	8,800,000	53,274,000	43,557,000
Undistributed earnings	147,600,000	893,000,000				679,000	4,110,000
Provision for income taxes	0	0
Deferred income tax liabilities on undistributed earnings	2,407,000	14,571,000	0		0
Accrued interest payable to inter-company								171,000	1,032,000
Provision for withholding tax						$ 204,000	1,233,000	$ 17,000	103,000
Business tax	5.00%	5.00%
Value added tax	6.00%	6.00%

Taxation - Schedule of (Loss) Income Before Income Taxes (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY
Income Tax Disclosure [Abstract]
Non - PRC	$ (3,971)	(24,037)	(22,250)	(31,701)
PRC	31,571	191,113	218,916	(133,331)
Total	$ 27,600	167,076	196,666	(165,032)

Taxation - Schedule of Income Tax (Benefit) Expense (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY
Income Tax Disclosure [Abstract]
Current tax expense	$ 11,961	72,411	59,767	57,371
Deferred tax (benefit) expense	573	3,469	2,419	(11,051)
Income tax (benefit) expense	$ 12,534	75,880	62,186	46,320

- Definition

Amount of current income tax expense (benefit) pertaining to taxable income (loss) from continuing operations.

+ References+ Details

- Definition

Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.

+ References+ Details

Taxation - Reconciliation of Differences Between Statutory Tax Rate and Effective Tax Rate (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY
Income Tax Disclosure [Abstract]
(Loss) income before income taxes	$ 27,600	167,076	196,666	(165,032)
Income tax computed at the statutory tax rate of 25%	6,900	41,769	49,167	(41,258)
Effect of different tax rates in different jurisdictions	1,307	7,910	5,506	7,809
Goodwill impairment				75,041
Non-deductible expenses	229	1,393	4,495	1,839
Effect of preferential tax rate				(1,699)
Effect of tax rate changes				(168)
Interests and penalties on unrecognized tax positions	1,622	9,822	7,515	4,756
Changes of valuation allowance	(152)	(921)	(4,497)
Withholding tax	2,628	15,907
Income tax (benefit) expense	$ 12,534	75,880	62,186	46,320

Taxation - Reconciliation of Accrued Unrecognized Tax Positions (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY
Income Tax Disclosure [Abstract]
Balance at beginning of year	$ 17,259	67,719	16,293
Additions based on tax positions related to the current year	3,169	19,182	8,483
Additions arising from business acquisitions			82,780
Decrease related to prior year tax position	(3,663)	(22,177)	(3,076)
Balance at end of year	$ 11,186	67,719	67,719

Taxation - Schedule of Effect of Tax Holidays (Detail) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY
Income Tax Disclosure [Abstract]
The aggregate amount				1,699
Basic				0.01
Diluted				0.01

Taxation - Schedule of Deferred Taxes (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY
Deferred tax assets, current portion
Accrued expenses	$ 1,794	10,860	8,746
Accounts receivable			177
Allowance for doubtful accounts	7,692	46,565	46,565
Net of operating losses carry forward			2,846
Deferred revenue	443	2,679	2,673
Others	202	1,223	433
Net deferred tax assets, current portion	10,131	61,327	61,440
Valuation allowance	(7,700)	(46,611)	(42,363)
Net deferred tax assets, current portion	2,431	14,716	19,077
Deferred tax liabilities, current portion
Deferred cost	(813)	(4,924)	(2,230)
Revenue generated from financing lease			(2,502)
Total deferred tax liabilities, current portion	(813)	(4,924)	(4,732)
Deferred tax assets, current portion, net	1,760	10,652	16,593
Deferred tax liabilities, current portion, net	(142)	(860)	(2,248)
Deferred tax assets, non-current portion
Depreciation and amortization	6,813	41,244	47,201
Deposits for non-current assets	916	5,548	5,548
Property plant and equipment impairment			795
Intangible assets	187	1,132	265
Deferred revenue	82	498	715
Long term receivables	71	432	432
Long term investment impairment	1,686	10,204	10,204
Net operating loss	1,083	6,555
Others	440	2,659	3,874
Deferred tax assets non-current	11,278	68,272	69,034
Valuation allowance	(2,545)	(15,406)	(20,575)
Net deferred tax assets, non-current portion	8,733	52,866	48,459
Deferred tax liabilities, non-current portion
Deferred costs	(3,180)	(19,253)	(3,991)
Intangible assets	(1,317)	(7,972)	(10,272)
Property, plant and equipment	(6,742)	(40,811)	(51,769)
Total deferred tax liabilities, non-current portion	(11,239)	(68,036)	(66,032)
Deferred tax assets, non-current portion, net	2,927	17,721	18,110
Deferred tax liabilities, non-current portion, net	$ (5,433)	(32,891)	(35,683)

Taxation - Schedule of Deferred Taxes (Parenthetical) (Detail) In Thousands, unless otherwise specified	12 Months Ended										12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2013 Current Portion [Member] USD ($)	Dec. 31, 2013 Current Portion [Member] CNY	Dec. 31, 2012 Current Portion [Member] CNY	Dec. 31, 2013 Non Current Portion [Member] USD ($)	Dec. 31, 2013 Non Current Portion [Member] CNY	Dec. 31, 2012 Non Current Portion [Member] CNY	Dec. 31, 2013 Minimum [Member]	Dec. 31, 2013 Maximum [Member]	Dec. 31, 2013 Parent Company [Member] USD ($)	Dec. 31, 2013 Parent Company [Member] CNY	Dec. 31, 2012 Parent Company [Member] CNY	Dec. 31, 2011 Parent Company [Member] CNY
Income Tax Contingency [Line Items]
Deferred tax assets offset against deferred tax liabilities					$ 671	4,064	2,484	$ 5,806	35,145	30,349
Net operating losses	$ 29,855	180,730	206,553	(161,306)									$ (4,338)	(26,259)	(22,175)	(32,859)
Net operating loss carry forwards expiration year											2017	2018

Taxation - Schedule of Movement of Valuation Allowance (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY
Income Tax Disclosure [Abstract]
Balance at beginning of year	$ (10,396)	(62,938)
Acquisition of CAH			(67,435)
Change of valuation allowance in the current year	151	921	4,497
Balance at end of year	$ (10,245)	(62,017)	(62,938)

Employee Share Options - Additional Information (Detail) In Thousands, except Share data, unless otherwise specified	0 Months Ended	12 Months Ended
	Sep. 30, 2011 CNY	Dec. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2013 CNY	Jan. 02, 2013
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Ordinary shares that may be issued		13,218,000
Options granted	355,884
Options granted, exercise price	2.17
Contractual life	8 years
Nonvested shares, weighted average grant date fair value		$ 1.18
Nonvested share options		266,914				1,338,876
Share options vested		1,071,962
Weighted-average grant-date fair value of share options granted				$ 0.29
Options exercised		4,376,820	0	0
Intrinsic value of options exercised during the period
Intrinsic value of options granted during the period
Unrecognized share-based compensation cost related to share options		$ 34			207
Weighted-average vesting period over which deferred cost is expected to be recognized		1 year 9 months

Employee Share Options - Schedule of Assumptions Used (Detail)	0 Months Ended
	Sep. 30, 2011
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Risk-fee interest rate	0.96%
Dividend yield
Expected volatility range	43.98%
Expected term	5 years 3 months

Employee Share Options - Schedule of Stock Options (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Number of Shares
Outstanding, beginning balance	4,643,734
Forfeited
Outstanding, ending balance	4,643,734
Vested and expected to vest	4,643,734
Exercisable	4,376,820	0	0
Weighted Average Exercise Price Per Share
Outstanding, beginning balance	$ 3.55
Forfeited
Outstanding, ending balance	$ 3.55
Vested and expected to vest	$ 3.55
Exercisable	$ 3.55
Weighted Average Grant-date Fair Value
Outstanding, beginning balance	$ 1.25
Forfeited
Outstanding, ending balance	$ 1.25
Vested and expected to vest	$ 1.25
Exercisable	$ 1.25
Weighted Average Remaining Contractual Term (Years)
Outstanding	5 years 18 days
Vested and expected to vest	4 years 18 days
Exercisable	4 years 18 days
Aggregate Intrinsic Value
Outstanding
Vested and expected to vest
Exercisable

Employee Share Options - Schedule of Share-Based Compensation Expense (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2013 General and Administrative Expense [Member] USD ($)	Dec. 31, 2013 General and Administrative Expense [Member] CNY	Dec. 31, 2012 General and Administrative Expense [Member] CNY	Dec. 31, 2011 General and Administrative Expense [Member] CNY	Dec. 31, 2013 Selling Expenses [Member] USD ($)	Dec. 31, 2013 Selling Expenses [Member] CNY	Dec. 31, 2012 Selling Expenses [Member] CNY	Dec. 31, 2011 Selling Expenses [Member] CNY
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation	$ 1,454	8,804	9,084	9,234	$ 1,080	6,541	6,776	6,876	$ 374	2,263	2,308	2,358

Related Party Transactions - Schedule of Related Party Transactions (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2013 Shaanxi Juntai [Member] USD ($)	Dec. 31, 2013 Shaanxi Juntai [Member] CNY	Dec. 31, 2012 Shaanxi Juntai [Member] CNY	Dec. 31, 2011 Shaanxi Juntai [Member] CNY	Dec. 31, 2013 Xian New Changan Medical Investment Co Ltd [Member] USD ($)	Dec. 31, 2013 Xian New Changan Medical Investment Co Ltd [Member] CNY	Dec. 31, 2012 Xian New Changan Medical Investment Co Ltd [Member] CNY	Dec. 31, 2011 Xian New Changan Medical Investment Co Ltd [Member] CNY	Dec. 31, 2013 JYADK [Member] USD ($)	Dec. 31, 2013 JYADK [Member] CNY	Dec. 31, 2012 JYADK [Member] CNY	Dec. 31, 2011 JYADK [Member] CNY
Related Party Transaction [Line Items]
Treatment income and other miscellaneous					$ 174	1,052	637
Loan to (repayment of a loan from) a noncontrolling shareholder of a subsidiary									(1,089)	(6,590)	100,000
Interest income	1,295	7,839							1,295	7,839
Purchase of medical supplies													$ 133	805	5,249

Related Party Transactions - Schedule of Related Party Balances (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2013 Xian New Changan Medical Investment Co Ltd [Member] USD ($)	Dec. 31, 2013 Xian New Changan Medical Investment Co Ltd [Member] CNY	Dec. 31, 2012 Xian New Changan Medical Investment Co Ltd [Member] CNY	Dec. 31, 2013 Shaanxi Juntai [Member] USD ($)	Dec. 31, 2013 Shaanxi Juntai [Member] CNY	Dec. 31, 2012 Shaanxi Juntai [Member] CNY	Dec. 31, 2013 JYADK [Member] USD ($)	Dec. 31, 2013 JYADK [Member] CNY	Dec. 31, 2012 JYADK [Member] CNY
Related Party Transaction [Line Items]
Due from related parties, current	$ 1,696	10,265	1,200	$ 1,295	7,839		$ 401	2,426	1,200
Loan to a noncontrolling shareholder of a subsidiary, current			100,000			100,000
Loan to a noncontrolling shareholder of a subsidiary, non-current	15,430	93,410		15,430	93,410
Due to related parties - current	(531)	(3,217)	(5,910)	(248)	(1,500)	(1,500)				(283)	(1,717)	(4,410)
Due to related parties - noncurrent	$ (4,432)	(26,828)	(26,828)	$ (1,244)	(7,527)	(7,527)	$ (3,188)	(19,301)	(19,301)

- Definition

Amounts due from owners or owners with a beneficial interest of more than 10 percent of the voting interests or officers of the company, which are usually due within 1 year (or 1 business cycle).

+ References+ Details

- Definition

Amounts due from owners or owners with a beneficial interest of more than 10 percent of the voting interests or officers of the company, which are usually due after 1 year (or 1 business cycle).

+ References+ Details

- Definition

The aggregate amount of receivables to be collected from related parties 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, at the financial statement date. which are usually due within one year (or one business cycle).

+ References+ 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

Related Party Transactions - Schedule of Related Party Balances (Parenthetical) (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2013 Shaanxi Juntai [Member] USD ($)	Dec. 31, 2013 Shaanxi Juntai [Member] CNY	Dec. 31, 2012 Shaanxi Juntai [Member] CNY
Related Party Transaction [Line Items]
Due to related parties - noncurrent	$ 4,432	26,828	26,828	$ 3,188	19,301	19,301

- 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

Related Party Transactions - Additional Information (Detail) In Thousands, unless otherwise specified			12 Months Ended
	Dec. 31, 2013	Jun. 21, 2012 CAH [Member]	Dec. 31, 2013 Xian New Changan Medical Investment Co Ltd [Member] USD ($)	Dec. 31, 2013 Xian New Changan Medical Investment Co Ltd [Member] CNY	Dec. 31, 2013 Xian New Changan Medical Investment Co Ltd [Member] CAH [Member]
Schedule of Other Related Party Transactions [Line Items]
Total loan balance due			$ 16,725	101,249
Loan balance, overdue			4,749	28,749
Equity interest in equity method investment	100.00%	52.00%	48.00%		48.00%
Impairment of loan			$ 0

- 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+ Details

Commitments and Contingencies - Schedule of Future Minimum Payments Under Non-Cancelable Operating Leases (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY
Commitments And Contingencies Disclosure [Abstract]
2014	$ 1,602	9,701
2015	904	5,473
2016	95	574
2017 and thereafter
Total	$ 2,601	15,748

Commitments and Contingencies - Additional Information (Detail) In Thousands, unless otherwise specified	12 Months Ended					12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2012 USD ($)	Dec. 31, 2013 Capital Addition Purchase Commitments [Member] USD ($)	Dec. 31, 2013 Capital Addition Purchase Commitments [Member] CNY
Long-term Purchase Commitment [Line Items]
Rental expenses	$ 1,706	10,330	8,986	6,232
Commitments to purchase certain medical equipment						3,478	21,054
Purchase commitments period						1 year	1 year
Unrecognized tax positions	19,339	117,074
Accrued unrecognized tax benefits and surcharges, current portion	8,153	49,355	31,591
Accrued unrecognized tax benefits and surcharges, non-current portion	$ 11,186	67,719	67,719	16,293	$ 17,259

Segment Reporting - Summary of Information by Segment (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2013 Network [Member] USD ($)	Dec. 31, 2013 Network [Member] CNY	Dec. 31, 2012 Network [Member] CNY	Dec. 31, 2011 Network [Member] CNY	Dec. 31, 2013 Hospital Medicine [Member] USD ($)	Dec. 31, 2013 Hospital Medicine [Member] CNY	Dec. 31, 2012 Hospital Medicine [Member] CNY	Dec. 31, 2013 Total Segments [Member] USD ($)	Dec. 31, 2013 Total Segments [Member] CNY	Dec. 31, 2012 Total Segments [Member] CNY	Dec. 31, 2011 Total Segments [Member] CNY	Dec. 31, 2013 Total Segments [Member] Network [Member] USD ($)	Dec. 31, 2013 Total Segments [Member] Network [Member] CNY	Dec. 31, 2012 Total Segments [Member] Network [Member] CNY	Dec. 31, 2011 Total Segments [Member] Network [Member] CNY	Dec. 31, 2013 Total Segments [Member] Hospital Medicine [Member] USD ($)	Dec. 31, 2013 Total Segments [Member] Hospital Medicine [Member] CNY	Dec. 31, 2012 Total Segments [Member] Hospital Medicine [Member] CNY	Dec. 31, 2013 Intersegment Revenues [Member] USD ($)	Dec. 31, 2013 Intersegment Revenues [Member] CNY	Dec. 31, 2012 Intersegment Revenues [Member] CNY	Dec. 31, 2013 Intersegment Revenues [Member] Network [Member] USD ($)	Dec. 31, 2013 Intersegment Revenues [Member] Network [Member] CNY	Dec. 31, 2012 Intersegment Revenues [Member] Network [Member] CNY	Dec. 31, 2013 Revenues from External Customers [Member] USD ($)	Dec. 31, 2013 Revenues from External Customers [Member] CNY	Dec. 31, 2012 Revenues from External Customers [Member] CNY	Dec. 31, 2011 Revenues from External Customers [Member] CNY	Dec. 31, 2013 Revenues from External Customers [Member] Network [Member] USD ($)	Dec. 31, 2013 Revenues from External Customers [Member] Network [Member] CNY	Dec. 31, 2012 Revenues from External Customers [Member] Network [Member] CNY	Dec. 31, 2011 Revenues from External Customers [Member] Network [Member] CNY	Dec. 31, 2013 Revenues from External Customers [Member] Hospital Medicine [Member] USD ($)	Dec. 31, 2013 Revenues from External Customers [Member] Hospital Medicine [Member] CNY	Dec. 31, 2012 Revenues from External Customers [Member] Hospital Medicine [Member] CNY	Dec. 31, 2013 Elimination of Intersegment Revenues [Member] USD ($)	Dec. 31, 2013 Elimination of Intersegment Revenues [Member] CNY	Dec. 31, 2012 Elimination of Intersegment Revenues [Member] CNY
Segment Reporting Information [Line Items]
Net revenue	$ 161,989	980,635	662,349	450,125	$ 93,021	563,124	465,040	450,125	$ 29,755	180,130	89,813	$ 162,405	983,152	682,243	450,125								$ 416	2,517	19,894	$ 416	2,517	19,894	$ 161,989	980,635	662,349	450,125	$ 93,021	563,124	465,040	450,125	$ 68,968	417,511	197,309	$ (416)	(2,517)	(19,894)
Operating income (loss)	29,855	180,730	206,553	(161,306)	24,532	148,509	180,631	(161,306)	5,323	32,221	25,922
Additions to long-lived assets	14,115	85,448	218,833	239,247								31,698	191,889	340,488	267,645	22,160	134,150	284,803	267,645	9,538	57,739	112,825																				(57,140)
Foreign exchange losses, net	127	767	(101)	(10,975)
Depreciation expense												30,138	182,445	150,214	119,895	23,088	139,764	133,996	119,895	7,050	42,681	16,218
Interest income	2,926	17,712	5,895	13,357
Interest expense	(7,768)	(47,027)	(16,255)	(6,454)
Loss from disposal of property, plant and equipment	(204)	(1,235)	(1,072)
Share of net profit of equity investees	2,564	15,521	1,790
Other expenses (income) , net	100	608	(144)	346
(Loss) income before taxes	27,600	167,076	196,666	(165,032)
Segments assets												682,543	4,131,904	3,720,808		566,854	3,431,560	2,970,788		115,689	700,344	750,020																		(6,334)	(38,347)	(55,588)
Assets	676,209	4,093,557	3,665,220
Impairment of assets and goodwill			(3,360)	(333,934)														(3,360)	(333,934)

(Loss) Income Per Share - Schedule of Basic and Diluted (Loss) Income Per Share (Detail) In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY
Numerator:
Net (loss) income attributable to ordinary shareholders used in calculating (loss) income per ordinary share-basic and diluted	$ 14,190	85,893	130,831	(215,003)
Denominator:
Weighted average number of ordinary shares outstanding used in calculating basic and diluted (loss) income per share	135,077,172	135,077,172	138,211,177	142,251,454
Basic and diluted (loss) income per share	$ 0.11	0.64	0.95	(1.51)

Fair Value Measurements - Additional Information (Detail) (CNY) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2012
Fair Value Disclosures [Abstract]
Benchmarking lending interest rate	6.66%
Accrued income receivable	10,566
Other operating income/(loss), net	1,433
Assets fair value, recurring basis		0	0
Assets fair value, non-recurring basis		0	0
Liabilities fair value, recurring basis		0	0
Liabilities fair value, non-recurring basis		0	0

Fair Value Measurements - Reconciliation of Contingent Consideration Measured at Fair Value (Detail) (Liability [Member]) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning Balance			11,999
Settlement through netting with receivables			(11,999)
Ending Balance

Parent Company Only Condensed Financial Information - Condensed Balance Sheets (Detail) In Thousands, unless otherwise specified	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 USD ($)	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2010 CNY	Dec. 31, 2013 Parent Company [Member] USD ($)	Dec. 31, 2013 Parent Company [Member] CNY	Dec. 31, 2012 Parent Company [Member] USD ($)	Dec. 31, 2012 Parent Company [Member] CNY	Dec. 31, 2011 Parent Company [Member] CNY	Dec. 31, 2010 Parent Company [Member] CNY
Current assets:
Cash	$ 46,754	283,033	$ 12,452	75,382	219,078	535,783	$ 32,218	195,038	$ 1,206	7,301	8,869	8,034
Amounts due from subsidiaries	1,696	10,265		1,200			63,913	386,909		411,919
Total current assets	214,748	1,300,010		853,133			96,131	581,947		419,220
Non-current assets:
Investment in subsidiaries							340,886	2,063,610		1,945,280
Total assets	676,209	4,093,557		3,665,220			437,017	2,645,557		2,364,500
Current liabilities:
Short-term bank borrowings							64,500	390,464		205,593
Accrued expenses and other liabilities	24,198	146,489		92,040			1,061	6,421		4,453
Amounts due to subsidiaries	531	3,217		5,910			20,926	126,679		122,868
Total current liabilities	194,040	1,174,659		859,533			86,487	523,564		332,914
Total liabilities	274,186	1,659,840		1,325,310			86,487	523,564		332,914
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, 2012 and 2013; outstanding shares-135,487,408 and 134,836,300 as of December 31, 2012 and 2013, respectively)	17	105		105			17	105		105
Treasury stock (6,866,124 and 7,517,232 as of December 31, 2012 and 2013, respectively)	(1)	(5)		(5)			(1)	(5)		(5)
Additional paid-in capital	416,330	2,520,338		2,517,496			416,330	2,520,338		2,517,496
Accumulated other comprehensive loss	(2,522)	(15,283)		(16,955)			(2,522)	(15,283)		(16,955)
Accumulated deficit	(63,294)	(383,162)		(469,055)			(63,294)	(383,162)		(469,055)
Total shareholders' equity	350,530	2,121,993		2,031,586			350,530	2,121,993		2,031,586
Total liabilities and shareholders' equity	$ 676,209	4,093,557		3,665,220			$ 437,017	2,645,557		2,364,500

Parent Company Only Condensed Financial Information - Condensed Balance Sheets (Parenthetical) (Detail)	Dec. 31, 2013 USD ($)	Dec. 31, 2012	Dec. 31, 2013 Parent Company [Member] USD ($)	Dec. 31, 2013 Parent Company [Member] CNY	Dec. 31, 2012 Parent Company [Member] CNY
Condensed Financial Statements, Captions [Line Items]
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	500,000,000
Ordinary shares, shares issued	142,353,532	142,353,532	142,353,532	142,353,532	142,353,532
Ordinary shares, shares outstanding	134,836,300	135,487,408	134,836,300	134,836,300	135,487,408
Treasury stock, shares	7,517,232	6,866,124	7,517,232	7,517,232	6,866,124

Parent Company Only Condensed Financial Information - Condensed Statements of Comprehensive Income (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2013 Parent Company [Member] USD ($)	Dec. 31, 2013 Parent Company [Member] CNY	Dec. 31, 2012 Parent Company [Member] CNY	Dec. 31, 2011 Parent Company [Member] CNY
Condensed Financial Statements, Captions [Line Items]
Revenues	$ 161,989	980,635	662,349	450,125
Cost of revenues	96,956	586,949	337,204	159,416
General and administrative expenses	17,364	105,114	71,754	80,628	(3,969)	(24,028)	(19,879)	(30,561)
Selling expenses	17,814	107,842	53,911	37,453	(369)	(2,231)	(2,296)	(2,298)
Operating loss	29,855	180,730	206,553	(161,306)	(4,338)	(26,259)	(22,175)	(32,859)
Equity in (loss) profit of subsidiaries					18,294	110,749	152,691	(184,276)
Interest income	2,926	17,712	5,895	13,357	1	1	307	2,132
Exchange gain	127	767	(101)	(10,975)	233	1,402	8
Net income	14,190	85,893	130,831	(215,003)	14,190	85,893	130,831	(215,003)
Net income attributable to ordinary shareholders					14,190	85,893	130,831	(215,003)
Other comprehensive income, net of tax of nil
Foreign currency translation adjustments	(276)	(1,672)	(640)	2,760	276	1,672	640	(2,760)
Total other comprehensive income	15,342	92,868	135,120	(214,112)	276	1,672	640	(2,760)
Comprehensive (loss) income attributable to Concord Medical Services Holdings Limited's shareholders	$ 14,466	87,565	131,471	(217,763)	$ 14,466	87,565	131,471	(217,763)

Parent Company Only Condensed Financial Information - Condensed Statements of Cash Flows (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2011 CNY	Dec. 31, 2013 Parent Company [Member] USD ($)	Dec. 31, 2013 Parent Company [Member] CNY	Dec. 31, 2012 Parent Company [Member] CNY	Dec. 31, 2011 Parent Company [Member] CNY
Condensed Financial Statements, Captions [Line Items]
Net cash used in operating activities	$ 42,788	259,033	259,515	137,102	$ (2,907)	(17,599)	(11,493)	(8,418)
Net cash provided (used in) by investing activities	(22,059)	(133,540)	(659,290)	(494,867)	3,441	20,827	(153,651)	8,108
Net cash provided (used in) by financing activities	12,839	77,722	255,932	41,785	30,965	187,455	163,177	879
Exchange rate effect on cash	734	4,436	147	(725)	(487)	(2,946)	399	266
Net increase (decrease) in cash	34,302	207,651	(143,696)	(316,705)	31,012	187,737	(1,568)	835
Cash at beginning of year	12,452	75,382	219,078	535,783	1,206	7,301	8,869	8,034
Cash at end of year	$ 46,754	283,033	75,382	219,078	$ 32,218	195,038	7,301	8,869

Subsequent Event - Additional Information (Detail) In Thousands, except Per Share data, unless otherwise specified	1 Months Ended	12 Months Ended			0 Months Ended
	Sep. 30, 2011 USD ($)	Dec. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Jan. 07, 2014 Subsequent Event [Member] USD ($)	Jan. 07, 2014 Subsequent Event [Member] CNY
Subsequent Event [Line Items]
Date declared	Aug. 31, 2011				Jan. 07, 2014	Jan. 07, 2014
Amount of dividend paid	$ 8,541				$ 32,361	195,769
Special dividend per ordinary share	$ 0.06	$ 0	$ 0	$ 0	$ 0.24

Employee Defined Contribution Plan - Additional Information (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 China [Member] USD ($)	Dec. 31, 2013 China [Member] CNY	Dec. 31, 2012 China [Member] CNY	Dec. 31, 2011 China [Member] CNY	Dec. 31, 2013 SINGAPORE USD ($)	Dec. 31, 2013 SINGAPORE CNY	Dec. 31, 2012 SINGAPORE CNY	Dec. 31, 2011 SINGAPORE CNY
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Contributions to defined contribution plans	$ 4,997	30,252	12,189	4,977	$ 18	106	108	97