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. During the year ended December 31, 2014, the operations of Chang’an Hospital (“CAH”) and Xi’an Wanjie Huaxiang Medical Technology Development (“WHT”) have been classified as discontinued operations upon the disposal (note 4).

The Group develops and operates its business through its subsidiaries. Details of the Company’s subsidiaries as of December 31, 2014 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
Guangzhou Jinkangshenyou Investment Co., Ltd. (“JKSY”)	August 12, 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.
Beijing Jinweiyikang Technology Co., Ltd. (“JWYK”)	April 26, 2012	PRC		100	%	Medical information and technology services
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
Shenzhen Concord Medical Investment Limited (“SZ CMS”)	January 10, 2014	PRC		100	%	Investment holding
Shanghai Concord Oncology Hospital Limited (“SHC”)	March 17, 2014	PRC		100	%	Group’s medical treatmentand service business
Global Medical Imaging (HongKong) Limited. (“GMI”)	May 26, 2014	Hong Kong		100	%	Investment holding
Allcure Medical Holdings Limited (“Allcure”)	July 29, 2014	BVI		100	%	Investment holding
Datong Meizhong Jiahe Cancer Center (“DTMZ”)	October 23, 2014	PRC		100	%	Group’s medical treatmentand service business

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, 2014, no services have been rendered as GZ Proton has not commenced operations.

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, 2014, the conditions have not been fulfilled.

On December 18, 2014, the Group sold its 52% equity interest in CAH and WHT to Datang Healthcare Corporation Limited (“Datang”), a Hong Kong company, at a total consideration of RMB397,923 (US$64,134) (note 4).

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

+ References+ Details

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2014

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, the valuation of the Company’s acquired equity investments and the valuation of derivative instruments. 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, CMS (USA), Allcure and GMI 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 RMB6.2046 to US$1.00 on December 31, 2014 as published on the website of the Federal Reserve Board. No representation is made that the RMB amounts could have been, or could be, converted into US$ 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*		5-20 years		—
Electronic and office equipment		3-5 years		—
Motor vehicles		5 years		—
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 5-20 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, 2012, 2013 and 2014 amounted to RMB5,599, RMB2,496 and nil, 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. As of December 31, 2014, goodwill was derecognized as a result of the disposal of CAH.

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 of 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.

For the year ended December 31, 2012, the Company recorded impairment on deposits for non-current assets amounting to RMB3,360, which is included in the caption of “Asset impairment” in the consolidated statements of comprehensive income. No impairment of long-lived assets and acquired intangibles was recorded for the years ended December 31, 2013 and 2014.

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. Derivative financial instruments were recognized at fair value at the end of each reporting period with the adjustment in its fair value recognized in profit or loss. The Company, with the assistance of an independent third party valuation firm, determined the estimated fair value of its derivative financial instruments that are recognized in the consolidated financial statements.

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.

Discontinued operations

The Group early adopted ASU2014-08 Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity for the year ended December 31, 2014, pursuant to which, when a component of an entity has been disposed of and the component represents a strategic shift that has or will have a major effect on an entity’s operations and financial results, the results of its operations should be classified as discontinued operations in the consolidated statement of comprehensive income (loss) for all periods presented.

Revenue recognition

The majority of the Group’s 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.

i.	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 5 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, 2012, 2013 and 2014, the revenue from lease and management services amounted to RMB412,330, RMB498,556 and RMB511,591 (US$82,453), respectively.

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, 2012, 2013 and 2014, revenue from management services amounted to RMB11,874, RMB15,723 and RMB37,713 (US$6,078), respectively. For the years ended December 31, 2012, 2013 and 2014, the revenue from technical services amounted to RMB10,178, RMB13,243 and RMB20,777 (US$3,349), respectively.

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, 2012, 2013 and 2014, the Company had financing lease income of RMB19,748, RMB33,639 and RMB29,250 (US$4,714), net of taxes, respectively.

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, 2012, 2013 and 2014, the Company had medical equipment sales of RMB1,520, RMB1,963 and RMB7,552 (US$1,217), respectively.

Cost of revenue

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.

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, 2012, 2013 and 2014, the advertising expenses were RMB5,790, RMB7,679, and RMB6,680(US$1,077), 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 per share

Income per share is computed in accordance with ASC 260, Earnings Per Share (“ASC 260”). Basic income per ordinary share is computed by dividing income attributable to holders of ordinary shares by the weighted average number of ordinary shares outstanding during the period. Diluted income per share for continuing operations is calculated by dividing net profit from continuing operations attributable to ordinary shareholders as adjusted for the effect of dilutive ordinary equivalent shares, if any, by the weighted average number of ordinary and dilutive ordinary equivalent shares outstanding during the period. Diluted income per share for discontinued operations is then calculated by dividing net profit from discontinued operations attributable to ordinary shareholders by the same number of potential ordinary shares determined in the earlier step. Ordinary equivalent shares consist of the ordinary shares issuable upon the conversion of the share based awards, using the treasury stock method and the ordinary shares issuable upon the conversion of convertible debt instruments, using if-converted method. Ordinary share equivalents are excluded from the computation of diluted per share if their effects would be anti-dilutive.

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 includes net income and foreign currency translation adjustments and is presented in the consolidated statement of comprehensive income.

Derivative Instruments

ASC topic 815 (“ASC 815”), Derivatives and Hedging, requires all contracts which meet the definition of a derivative to be recognized on the balance sheet as either assets or liabilities and recorded at fair value. Changes in the fair value of derivative financial instruments are either recognized periodically in earnings or in other comprehensive income depending on the use of the derivative and whether it qualifies for hedge accounting. Changes in fair values of derivatives not qualified as hedges are reported in earnings. The estimated fair values of derivative instruments are determined at discrete points in time based on the relevant market information. These estimates are calculated with reference to the market rates using industry standard valuation techniques. The fair value of the derivative instruments held by the Company was RMB33,663(US$5,425) as at December 31, 2014.

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. For the years ended December 31, 2012 and 2013, the Group’s CODM evaluates segment performance based on revenues and profit by the network and hospital segments. After the disposal of CAH and WHT on December 18, 2014, which is presented as discontinued operations in the financial statements, the Group has only one reporting segment for network. 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 April 2014, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2014-08, “Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity” (“ASU 2014-08”). The new guidance changes the criteria for reporting discontinued operations while enhancing disclosures in this area. Under the new guidance, only disposals representing a strategic shift in operations should be presented as discontinued operations. Those strategic shifts should have a major effect on the organization’s operations and financial results. Additionally, ASU 2014-08 requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income, and expenses of discontinued operations. The new guidance also requires disclosure of the pre-tax income attributable to a disposal of a significant part of an organization that does not qualify for discontinued operations reporting. ASU 2014-08 is effective for the Company in the first quarter of fiscal 2015. The Company has early adopted the standard in the year ended December 31, 2014.

In May 2014, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2014-09 (“ASU 2014-09”), Revenue from Contracts with Customers. ASU 2014-09 supersedes the revenue recognition requirements in ASC 605, and requires entities to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. ASU 2014-09 is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is not permitted. The Company is currently in the process of evaluating the impact of the adoption of ASU 2014-09 on the consolidated financial statements.

In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. The guidance requires an entity to evaluate whether there are conditions or events, in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued and to provide related footnote disclosures in certain circumstances. The guidance is effective for the annual period ending after December 15, 2016, and for annual and interim periods thereafter. Early application is permitted. The adoption of this guidance is not expected to have a significant impact on the Company’s consolidated financial statements.

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

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Concentration of Risks

12 Months Ended

Dec. 31, 2014

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. The maximum exposure of such assets to credit risk is their carrying amounts as of the balance sheet dates.

As of December 31, 2014, 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. 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. 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.

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 23%, 24% and 23% for the years ended December 31, 2012, 2013 and 2014, 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 73%, 79% and 86% of total medical equipment purchases of the Group for the years ended December 31, 2012, 2013 and 2014, 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.

Acquisitions and Disposals

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.

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Acquisitions and Disposals

12 Months Ended

Dec. 31, 2014

Text Block [Abstract]

4.	ACQUISITIONS AND DISPOSALS

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 RMB with the remaining RMB pending approval. Accordingly, the indemnification assets decreased to RMB59,518 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 WHT in 2010. This Put Option will expire after 39 months from the date on which the Company legally becomes a shareholder of CAH. Although the Put Option is an embedded feature, the Put Option is not able to be net settled to qualify as a derivative in accordance with ASC815-10-15-83, therefore the Put Option was not bifurcated.

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.

For the year ended December 31, 2014

Disposal of CAH and WHT

In 2014, the Group decided to exercise the Put Option and to sell CAH and WHT to New Chang’an. On December 3, 2014, the Group entered into a share transfer agreement with Datang Healthcare Corporation Limited (“Datang”), a related company of New Chang’an and independent of the Group, pursuant to which, the Group sold and Datang acquired, the Group’s 52% equity interests in CAH and WHT at a consideration of RMB248,311(US$40,020) and RMB149,612(US$24,114), respectively. The disposal was completed on December 18, 2014. The Group received RMB317,470(US$51,167) and RMB80,453(US$12,967) of the consideration in December 2014 and January 2015, respectively.

The disposal of CAH and WHT represent a strategic shift that has a major effect on the Group’s operations and financial results. According to ASU2014-08, the financial results of CAH and WHT have been accounted for as discontinued operations whereby the results of operations of CAH and WHT have been excluded from the results of continuing operations and reported as discontinued operations for all periods presented.

The breakdown of assets and liabilities attributed to discontinued operations as of December 18, 2014 (the date of disposal), are as follows:


	RMB			US$
Current assets		122,280			19,708
Property, plant and equipment, net		620,883			100,068
Goodwill		292,885			47,204
Acquired intangible assets, net		28,929			4,663
Prepaid land lease payments		85,061			13,710
Indemnification assets, non-current portion		59,518			9,593
Loan to a non-controlling shareholder		72,609			11,702
Other non-current assets		40,651			6,552
Current liabilities		(483,969	)		(78,002	)
Non-current liabilities		(175,041	)		(28,211	)
Non-controlling interests		(304,370	)		(49,056	)

Net assets disposed		359,436			57,931

As a result of the disposal, the Group recognized a gain on the disposal of CAH and WHT of RMB38,487(US$6,203) as summarized below:


	RMB		US$
Consideration		397,923		64,134
Disposition of net assets		359,436		57,931

Gain on disposal of CAH and WHT		38,487		6,203

Reconciliation of the major line items of CAH and WHT to net income from discontinued operations that are presented in the consolidated statement of comprehensive income is as follows:


	For the years ended December 31
	2012			2013			2014			2014
	RMB			RMB			RMB			US$
Revenues		206,698			417,511			489,787			78,939
Cost of revenues		(172,681	)		(369,295	)		(435,785	)		(70,236	)
Selling, general and administrative expenses		(10,648	)		(23,782	)		(20,210	)		(3,257	)
Interest expense		(3,804	)		(10,143	)		(11,519	)		(1,857	)
Other (expenses) income		(4,035	)		8,517			10,259			1,654
Gain on disposal		—			—			38,487			6,203
Income tax expense		(7,936	)		(12,043	)		(45,543	)		(7,340	)

Net income from discontinued operations		7,594			10,765			25,476			4,106

Net income (loss) attributable to noncontrolling interests		5,741			6,625			(4,291	)		(692	)
Net income attributable to ordinary shareholders		1,853			4,140			29,767			4,798

The following table summarizes cash flows from discontinued operations for the periods presented:


	For the Years Ended December 31
	2012			2013			2014			2014
	RMB			RMB			RMB			US$
Net cash generated from operating activities		93,136			85,867			61,372			9,891
Net cash used in investing activities		(109,126	)		(46,461	)		(43,420	)		(6,998	)
Net cash (used in) generated from financing activities		(5,467	)		(38,153	)		10,627			1,713
Cash acquired in acquisition of CAH in 2012		28,939			—			—			—

Net increase in cash		7,482			1,253			28,579			4,606
Cash at beginning of the year		13			7,495			8,748			1,410

Cash at end of the year		7,495			8,748			37,327			6,016

Restricted Cash

12 Months Ended

Dec. 31, 2014

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. The current and non-current restricted cash amounted to RMB422,140 and RMB502,168 (US$80,935), as of December 31, 2013 and 2014 respectively, based on the classification of the underlying bank borrowings (see note 16).

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.

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Accounts Receivable

12 Months Ended

Dec. 31, 2014

Receivables [Abstract]

Accounts Receivable

6.	ACCOUNTS RECEIVABLE


	As at December 31,
	2013			2014			2014
	RMB			RMB			US$
Accounts receivable		317,000			267,291			43,080
Allowance for doubtful accounts		(3,091	)		(2,281	)		(368	)

Accounts receivable, net		313,909			265,010			42,712


	For the Years Ended December 31,
	2012			2013		2014			2014
	RMB			RMB		RMB			US$
Movement in allowance for doubtful accounts:
Balance at beginning of the year		16,057			3,091		3,091			498
Provisions for the year		—			—		700			113
Written back during the year		(12,966	)		—		(1,510	)		(243	)

Balance at end of the year		3,091			3,091		2,281			368

Provisions are charged directly to the statement of comprehensive income. The related expense is included in the caption “general and administrative expense” in the consolidated statements of comprehensive income.

Accounts receivable with carrying value of RMB49,481 and RMB76,333 (US$12,303) were used to secure bank borrowings of RMB136,626 and RMB137,942 (US$22,232) as at December 31, 2013 and 2014, respectively (note 16).

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

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, 2014

Prepayments and Other Current Assets

7.	PREPAYMENTS AND OTHER CURRENT ASSETS

Prepayments and other current assets consist of the following:


	As at December 31,
	2013			2014			2014
	RMB			RMB			US$
Prepayments to suppliers		1,141			317			51
Due from suppliers*		65,181			58,357			9,405
Advances to hospitals**		21,476			4,473			721
Advances to employees***		10,825			10,154			1,637
Deferred costs		6,200			—			—
Consideration receivable for disposal of CAH and WHT		—			80,453			12,967
Others		15,949			25,035			4,035

		120,772			178,789			28,816
Reserve for unrecoverable deposits		(9,292	)		(1,522	)		(245	)

		111,480			177,267			28,570


	For the Years Ended December 31,
	2013			2014			2014
	RMB			RMB			US$
Movement in reserve for unrecoverable deposits:
Balance at beginning of the year		10,270			9,292			1,498
Provisions for the year		1,533			1,324			213
Write off of provisions		(1,533	)		(9,524	)		(1,535	)
Foreign currency translation		(978	)		430			69

Balance at end of the year		9,292			1,522			245

Provisions are charged directly to the statement of comprehensive income. The related expense is included in the caption “general and administrative expenses” in the consolidated statements of comprehensive income.

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, 2013 and 2014, respectively. The risk of loss arising from non-performance by or bankruptcy of suppliers is assessed prior to the order of the equipment. The Group has provided reserve amounting to RMB9,292 and RMB1,522 (US$245) on amounts due from suppliers as at December 31, 2013 and 2014, respectively.

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 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, 2014

Inventory Disclosure [Abstract]

Inventories

8.	INVENTORIES


	As at December 31,
	2013		2014		2014
	RMB		RMB		US$
Medicine		12,255		—		—
Medical supplies		7,190		2,698		435
Low-value consumables		272		288		46

		19,717		2,986		481

Property, Plant and Equipment [Abstract]

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.

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Property, Plant and Equipment, Net

12 Months Ended

Dec. 31, 2014

Property, Plant and Equipment, Net

9.	PROPERTY, PLANT AND EQUIPMENT, NET

Property, plant and equipment consist of the following:


	As at December 31,
	2013			2014			2014
	RMB			RMB			US$
Buildings		402,671			285			46
Medical equipment		1,324,206			1,077,612			173,680
Electronic and office equipment		36,458			12,432			2,004
Motor vehicles		3,931			1,768			285
Leasehold improvement and building improvements		5,087			5,087			820
Construction in progress		116,445			26,532			4,275

Total		1,888,798			1,123,716			181,110
Less: accumulated depreciation		(393,046	)		(370,854	)		(59,771	)

		1,495,752			752,862			121,339

Less: accumulated impairment charges		(3,179	)		(3,179	)		(512	)

		1,492,573			749,683			120,827

Depreciation expenses were RMB119,919, RMB149,975 and RMB175,008 (US$28,206) for the years ended December 31, 2012, 2013 and 2014, respectively.

As at December 31, 2013 and 2014, certain of the Group’s property, plant and equipment with a total net book value of RMB502,575 and RMB164,938 (US$26,583) were pledged as security for bank borrowings of RMB254,308 and RMB163,185 (US$26,301), respectively (note 16).

As at December 31, 2013 and 2014, the Group held equipment under operating lease contracts with customers with an original cost of RMB1,113,934 and RMB1,067,057 (US$171,978) and accumulated depreciation of RMB305,165 and RMB347,524 (US$56,011), respectively.

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.

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Prepaid Land Lease Payments

12 Months Ended

Dec. 31, 2014

Prepaid Land Lease Payments

10.

PREPAID LAND LEASE PAYMENTS


	As at December 31,
	2013			2014			2014
	RMB			RMB			US$
Prepaid land lease payments		145,692			52,878			8,522
Less: accumulated amortization		(5,491	)		(1,349	)		(217	)

Net carrying value		140,201			51,529			8,305

Amortization expenses for the years ended December 31, 2012, 2013 and 2014 were RMB1,637, RMB2,801 and RMB3,610 (US$582), 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$
2015		1,083		175
2016		1,083		175
2017		1,083		175
2018		1,083		175
2019		1,083		175

Goodwill and Intangible Assets Disclosure [Abstract]

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.

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Goodwill and Intangible Assets, Net

12 Months Ended

Dec. 31, 2014

Goodwill and Intangible Assets, Net

11.

GOODWILL AND INTANGIBLE ASSETS, NET

Goodwill is comprised of the following:


	For the Years Ended December 31,
	2012		2013		2014			2014
	RMB		RMB		RMB			US$
Balance at beginning of year		—		292,885		292,885			47,204
Acquisition of CAH (note 4)		292,885		—		—			—
Less: Disposal of CAH and WHT (note 4)		—		—		(292,885	)		(47,204	)

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

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, 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 and January 1, 2014		75,880			4,176			25,500			7,857			3,430			116,843

Amortization expenses		(16,383	)		(1,270	)		(3,000	)		(1,428	)		(980	)		(23,061	)
Disposal of CAH and WHT (note 4)		—			—			(22,500	)		(6,429	)		—			(28,929	)
Other disposal		(3,388	)		(222	)		—			—			—			(3,610	)

Intangible assets, net at December 31, 2014		56,109			2,684			—			—			2,450			61,243

Intangible assets, net at December 31, 2014, in US$	$	9,046		$	430			—			—		$	395		$	9,871

At December 31, 2014
Intangible assets, cost		154,080			14,857			—			—			4,900			173,837
Less: accumulated amortization		(97,971	)		(12,173	)		—			—			(2,450	)		(112,594	)

		56,109			2,684			—			—			2,450			61,243

Amortization expenses for intangibles were RMB28,658, RMB29,669 and RMB23,061 (US$3,717) for the years ended December 31, 2012, 2013 and 2014, respectively. The estimated annual amortization expenses for the above intangible assets for each of the five succeeding years are as follows:


	Amortization
	RMB		US$
2015		17,685		2,850
2016		13,331		2,149
2017		11,672		1,881
2018		9,065		1,461
2019		7,603		1,225

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.

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Deposits for Non-Current Assets

12 Months Ended

Dec. 31, 2014

Deposits for Non-Current Assets

12.

DEPOSITS FOR NON-CURRENT ASSETS

Deposits for non-current assets consist of the following:


	As at December 31,
	2013			2014			2014
	RMB			RMB			US$
Deposits for purchases of property, plant and equipment *		73,621			98,118			15,814
Others **		29,600			29,600			4,770

		103,221			127,718			20,584
Reserve for unrecoverable deposits		(26,552	)		(26,552	)		(4,279	)

		76,669			101,166			16,305


	For the Years Ended December 31,
	2013			2014			2014
	RMB			RMB			US$
Movement in reserve for unrecoverable deposits:
Balance at beginning of the year		26,552			26,552			4,279
Provisions for the year		—			—			—

Balance at end of the year		26,552			26,552			4,279

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, 2014, the remaining contractual obligations associated with these purchase contracts are approximately RMB30,663(US$4,942) which is included in the amount disclosed as purchase commitments in note 25.

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, 2013 and 2014 pursuant to this arrangement amounted to RMB29,600 and RMB29,600(US$4,770), respectively. As at December 31, 2014, 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 RMB3,360, nil and nil based on its assessment of realizability and financial strength of the counterparties, for the years ended December 31, 2012, 2013 and 2014 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, 2014

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,
	2013			2014			2014
	RMB			RMB			US$
Total minimum lease payments to be received		396,734			312,184			50,315
Initial direct cost		3,963			3,963			639

		400,697			316,147			50,954
Unearned income		(72,416	)		(41,360	)		(6,666	)

Net investment in direct finance leases		328,281			274,787			44,288

Current		128,814			143,853			23,185
Non-current		199,467			130,934			21,103

Total		328,281			274,787			44,288

Net investment in financing leases with carrying value of RMB321,602 and RMB207,445 (US$33,434) and were used to secure bank borrowings of RMB117,940 and RMB136,785 (US$22,046), as of December 31, 2013 and 2014, 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$
2015		148,264		23,896
2016		104,696		16,874
2017		60,130		9,691
2018		3,057		493
2019		—		—

Equity Method Investments

12 Months Ended

Dec. 31, 2014

Equity Method Investments and Joint Ventures [Abstract]

Equity Method Investments

14.

EQUITY METHOD INVESTMENTS

As of December 31, 2013 and 2014, the Group had the following equity method investments:


				Equity interest owned by the Group As of December 31,
	Note			2013			2014
Xi’an Jiangyuan Andike Ltd(“JYADK”)		i	)		33	%		33	%
Beijing Proton Medical Center Co. Ltd(“BPC”)		ii	)		25	%		25	%
PTC – Houston Management, LP(“PTC”)		iii	)		45	%		45	%
Suzhou Chorus Medical Technologies Co., Ltd		iv	)		36	%		36	%
Global Oncology One, Inc. (“Global Oncology”)		v	)		—			46.9	%

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 RMB13,911(US$2,242) for the year ended December 31, 2014. Total cash distribution received by the Group from PTC was RMB18,812 (US$3,032) for the year ended December 31, 2014.

The difference between the cost basis of the equity method investment and the underlying assets of the investee on the acquisition date was RMB107,139 (US$17,268) which was mainly arisen from the identified intangibles in the purchase price allocation and are amortized over the remaining useful life.

iv)	On December 17, 2012, the Group acquired 36% of Suzhou Chorus Medical Technologies Co., Ltd, for a consideration of RMB2,400. On October 27, 2014, the Group injected additional RMB1,920 (US$309) with no change in the percentage of equity interest.

v)	On March 3, 2014, the Group invested in 340,000 shares of Global Oncology, a Texas Corporation, at a consideration of RMB4,610 (US$743) and currently owns 46.9% of Global Oncology.

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.

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Other Non-Current Assets

12 Months Ended

Dec. 31, 2014

Other Non-Current Assets

15.

OTHER NON-CURRENT ASSETS

Other non-current assets consist of the following:


	As at December 31,
	2013		2014		2014
	RMB		RMB		US$
Deferred costs		740		3,134		505
Deposits – long-term*		62,139		19,442		3,133
Others		23,968		30,316		4,887

		86,847		52,892		8,525

*	On June 21, 2011, the Group made interest-free financing deposits amounting to RMB23,608 to Changhai Hospital, for a robotic radiosurgery system. As at December 31, 2014, the outstanding balance was RMB18,346(US$2,957), in which the non-current balance amounted to RMB14,647 (US$2,361).

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, 2014, the outstanding balance was RMB6,316(US$1,018), in which the non-current balance amounted to RMB4,795(US$772).

Bank Borrowings

12 Months Ended

Dec. 31, 2014

Debt Disclosure [Abstract]

Bank Borrowings

16.

BANK BORROWINGS


	As at December 31,
	2013		2014		2014
	RMB		RMB		US$
Total bank borrowings		1,086,248		903,840		145,673

Comprised of:
Short-term		487,964		322,128		51,918
Long-term, current portion		273,310		246,233		39,686

		761,274		568,361		91,604
Long-term, non-current portion		324,974		335,479		54,069

		1,086,248		903,840		145,673

All bank borrowings at December 31, 2013 and 2014 were obtained from financial institutions in both the PRC and overseas. One short term bank borrowing with balance of RMB72,500 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 23). Other bank borrowings are secured by equipment with a net carrying value of RMB502,575 and RMB164,938 (US$26,583), accounts receivable with a carrying value of RMB49,481 and RMB76,333 (US$12,303), net investment in financing leases with carrying value of RMB321,602 and RMB207,445(US$33,434) and total restricted cash with carrying value of RMB422,140 and RMB502,168(US$80,935), as of December 31, 2013 and 2014, respectively.

As at December 31, 2013 and 2014, the short-term bank borrowing bore a weighted average interest of 4.64% and 1.96% per annum, and the long-term bank borrowings bore a weighted average interest of 6.02% and 3.91% per annum, respectively. As at December 31, 2014, bank borrowings amounting to RMB543,877 (US$87,657) (2013: RMB436,472) and RMB359,963 (US$58,016) (2013: RMB649,776) were denominated in US$ and RMB, respectively.

As of December 31, 2014, the maturity profile of these long-term bank borrowings are as follows:


	RMB		US$
Within one year		246,233		39,686
Between one and two years		196,783		31,716
Between two and three years		49,147		7,921
Between three and four years		67,310		10,848
Between four and five years		22,239		3,584

		581,712		93,755

As of December 31, 2014, the Company had unutilized short-term and long term bank credit lines totaling RMB9,307 (US$1,500) and RMB1,878,460 (US$302,753), respectively.

IFC loan

On February 18, 2014, the Group borrowed from International Finance Corporation (“IFC”) a loan of a principal amount of US$20,000 which is repayable on October 15, 2018 and April 15, 2019 by two equal installments. The loan gives IFC the right to convert the loan in whole or in part, at any time prior to the fifth anniversary of the date of the disbursement of the loan, into ADSs of the Company at the conversion price in effect at such time. The conversion price is initially set at US$6.90 per ADS subject to adjustments as set forth in the loan agreement. The conversion and other features (i.e. the redemption option upon certain contingencies, step down interest feature), which are not clearly and closely related to the debt host contract, are bifurcated and accounted for as a compound derivative.

At inception, the fair value of the host debt instrument amounted to RMB87,792 (US$14,149) was recorded as a long term bank borrowing in the consolidated balance sheet. The host debt instrument is accreted to the redemption value on the maturity date using the effective interest method. The compound derivatives are accounted for as a liability at fair value for each reporting period (note 17).

Accrued Expenses and Other Liabilities

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.

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Accrued Expenses and Other Liabilities

12 Months Ended

Dec. 31, 2014

Text Block [Abstract]

17.

ACCRUED EXPENSES AND OTHER LIABILITIES

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


	As at December 31,
	2013		2014		2014
	RMB		RMB		US$
Accrued expenses		14,424		13,986		2,254
Salaries and welfare payable		43,687		5,178		835
Business and other taxes payable		12,617		6,627		1,068
Unrecognized tax positions (note 25)		49,355		36,616		5,901
Other accruals		25,611		34,123		5,500
Financial derivatives*		—		33,663		5,425
Notes payable		795		—		—

		146,489		130,193		20,983

IFC loan includes the host debt instrument and embedded derivatives. The embedded derivatives are subject to bifurcation as a separate instrument and stated at fair value. As of December 31, 2014, the fair value of derivatives was RMB33,663 (US$5,425). The loss on changes in the fair value of derivatives amounted to RMB2,605 (US$420) was recognized in the consolidated statements of comprehensive income for the year ended December 31, 2014.

Other Long-Term Liabilities

12 Months Ended

Dec. 31, 2014

Payables and Accruals [Abstract]

Other Long-Term Liabilities

18.

OTHER LONG-TERM LIABILITIES


	As at December 31,
	2013		2014		2014
	RMB		RMB		US$
Deferred revenue, non-current portion		1,992		1,349		217
Lease deposits		2,000		2,000		322
Liability arising from an unfavorable contract*		28,377		—		—
Others		400		400		65

Total		32,769		3,749		604

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. This contract had not been executed upon acquisition of CAH by the Group in 2012. The excess of the fair value of the prepaid land lease over the consideration was accounted for as an unfavorable contract. The liability was derecognized upon the disposal of CAH in 2014.

Shareholders' Equity

12 Months Ended

Dec. 31, 2014

Equity [Abstract]

Shareholders' Equity

19.

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 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 RMB201,583 (US$32,489), based on the number of ordinary shares that were outstanding as of September 30, 2013, which was paid in April 2014.

On July 28, 2014, the Board of Directors declared a special cash dividend of US$0.30 per ordinary share. The total amount for the special dividend is RMB251,979 (US$40,612), based on the number of ordinary shares that were outstanding as of March 31, 2014, which was paid in November 2014.

No other dividend has been declared for the years ended December 31, 2012, 2013 and 2014.

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.

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+ Details

Restricted Net Assets

12 Months Ended

Dec. 31, 2014

Receivables [Abstract]

Restricted Net Assets

20.

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, GZ Proton, JKSY and SHC 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. CCM (SZ), JWYK and DTMZ 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 RMB1,851,112 (US$298,345) as of December 31, 2014.

Taxation

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

Taxation

21.

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, Proton BVI and Allcure 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 pass through 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. RMB1,246(US$201) profits tax has been made for US Proton for the year ended December 31, 2014.

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, 2014. 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, CCM(HK) and GMI 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, 2014. 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%. The applicable rates for China entities (i.e. AMT, MSC, CHM, Yundu and TKM) would be 25%, 25% and 25% for 2012, 2013, 2014 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 2014 remain subject to examination by the tax authorities.

(Loss) income from continuing operations before income taxes consists of:


	For the Years Ended December 31
	2012			2013			2014			2014
	RMB			RMB			RMB			US$
Non – PRC		(22,250	)		(24,037	)		(17,561	)		(2,830	)
PRC		203,385			168,306			193,207			31,141

		181,135			144,269			175,646			28,311

The current and deferred components of the income tax expense from continuing operations appearing in the consolidated statements of comprehensive income are as follows:


	For the Year Ended December 31
	2012		2013		2014		2014
	RMB		RMB		RMB		US$
Current tax expense		51,890		46,377		56,526		9,111
Deferred tax expense		2,359		17,461		24,324		3,921

		54,249		63,838		80,850		13,032

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,
	2012		2013			2014			2014
	RMB		RMB			RMB			US$
Income from continuing operations before income taxes		181,135		144,269			175,646			28,311

Income tax computed at the statutory tax rate of 25%		45,284		36,067			43,912			7,078
Effect of different tax rates in different jurisdictions		5,506		7,910			2,960			478
Non-deductible expenses		1,530		6,448			11,887			1,916
Interests and penalties on unrecognized tax positions		1,929		3,576			2,044			329
Changes of valuation allowance		—		(6,070	)		(466	)		(76	)
Withholding tax		—		15,907			20,513			3,306

		54,249		63,838			80,850			13,032

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


	For the Years Ended December 31,
	2013			2014			2014
	RMB			RMB			US$
Balance at beginning of year		104,480			101,485			16,356
Additions based on tax positions related to the current year		19,182			8,890			1,433
Additions (decrease) related to prior year tax position		(22,177	)		1,219			197
Decrease due to the disposal of CAH and WHT		—			(91,274	)		(14,711	)

Balance at end of year		101,485			20,320			3,275

At December 31, 2013 and 2014, there were RMB21,220 and RMB12,585(US$2,028) of unrecognized tax benefits that if recognized would affect the annual effective tax rate. In addition, at December 31, 2013 and 2014, there were approximately RMB80,762 and RMB7,735(US$1,247) 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 of the PRC subsidiaries. The Company recognized an increase amounting to RMB30,922, RMB9,822, RMB2,044 (US$329) in interest and penalties during the years ended December 31, 2012, 2013 and 2014, respectively. As of December 31, 2013 and 2014, the Company recognized RMB53,274 and RMB16,296(US$2,626), respectively of interest and penalties.

The components of deferred taxes are as follows:


	As at December 31
	2013			2014			2014
	RMB			RMB			US$
Deferred tax assets, current portion
Accrued expenses		10,860			3,826			617
Allowance for doubtful accounts		46,565			697			112
Deferred revenue, current		2,679			1,002			161
Others		1,223			726			118

		61,327			6,251			1,008
Valuation allowance		(46,611	)		(866	)		(140	)

Net deferred tax assets, current portion		14,716			5,385			868

Deferred tax liabilities, current portion
Deferred cost, current portion		(2,918	)		(618	)		(100	)
Revenue generated from financing lease		(2,006	)		(2,439	)		(393	)

Total deferred tax liabilities, current portion		(4,924	)		(3,057	)		(493	)

Deferred tax assets, current portion, net*		10,652			3,556			573

Deferred tax liabilities, current portion, net*		(860	)		(1,228	)		(198	)

Deferred tax assets, non-current portion
Depreciation and amortization		41,244			22,683			3,656
Deposits for non-current assets		5,548			5,548			894
Intangible assets		1,132			972			157
Deferred revenue, non-current portion		498			337			54
Long term receivables		432			432			70
Long term investment impairment		10,204			—			—
Net operating loss**		6,555			6,659			1073
Others		2,659			1,250			201

		68,272			37,881			6,105

Valuation allowance		(15,406	)		(5,668	)		(914	)
Net deferred tax assets, non-current portion		52,866			32,213			5,192

Deferred tax liabilities, non-current portion
Deferred costs		(19,253	)		(39,144	)		(6,311	)
Intangible assets		(7,972	)		(6,098	)		(983	)
Property, plant and equipment		(40,811	)		(12,015	)		(1,935	)
GZ Proton share transfer		—			(8,000	)		(1,289	)

Total deferred tax liabilities, non-current portion		(68,036	)		(65,257	)		(10,518	)
Deferred tax assets, non-current portion, net ***		17,721			17,183			2,769

Deferred tax liabilities, non-current portion, net ***		(32,891	)		(50,227	)		(8,095	)

As at December 31, 2013 and 2014, deferred tax assets, current portion of approximately RMB4,064 and RMB1,829 (US$295) 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, 2014, the Company had net operating losses from several of its PRC entities of RMB22,725, which can be carried forward to offset future taxable profit. The net operating loss carry forwards as of December 31, 2014 will expire in years 2016 to 2019 if not utilized.

***

As at December 31, 2013 and 2014, deferred tax assets, non-current portion of approximately RMB35,145 and RMB15,030 (US$2,423) 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:


	2013			2014			2014
	RMB			RMB			US$
Balance at beginning of year		(62,938	)		(62,017	)		(9,995	)
Disposal of CAH and WHT		—			55,949			9,017
Change of valuation allowance in the current year		921			(466	)		(76	)

Balance at end of year		(62,017	)		(6,534	)		(1,054	)

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.

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 RMB35,946(US$5,793) (2013: RMB14,571) have been provided under ASC 740-30, Income Taxes: Other Consideration or Special Areas as at 31 December 2014.

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 nil (2013: RMB1,032) and the related provision for withholding tax is nil (2013: RMB103) as at December 31, 2014.

Undistributed earnings of the Company’s subsidiaries in the U.S.A. that are available for distribution at December 31, 2014 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 RMB1,656 (US$267) (2013: RMB4,110) and the related provision for withholding tax is RMB497 (US$80) (2013: RMB1,233) as at December 31, 2014.

Value-added taxes

Generally revenue earned from the provision of leasing and technical services is subject to 5% business tax for contracts prior to VAT reform, and is subject to 17% value added tax (“VAT”) for leasing and 6% for technical service for contracts signed 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.

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

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

Share-Based Awards

12 Months Ended

Dec. 31, 2014

Share-Based Awards

22.

SHARE-BASED AWARDS

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.

Share options

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.

On February 18, 2014, the Company granted options to purchase 3,479,604 ordinary shares to its employees at an exercise price of $2.04 per share that have a contractual life of eight years and vest over four equal installments 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. The Company calculated the estimated grant date fair value of the share options granted on February 18, 2014, using a Binomial Tree Model, with key assumptions as follows.


	February 18, 2014
Risk-free interest rate		2.33	%
Dividend yield		5	%
Expected volatility range		39.03	%

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 estimated based on the average of historical dividend yields of the Company. The volatility assumption was estimated based on the historical price volatility of ordinary shares of comparable companies in the health care industry. 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 options activities for the year ended December 31 2014:


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, 2014		4,643,734	US$	3.55	US$	1.25		4.05		—
Forfeited		—		—		—		—		—
Granted		3,479,604	US$	2.04	US$	0.65		7.13		—
Outstanding, December 31, 2014		8,123,338	US$	2.90	US$	0.99		5.37		—

Exercisable at December 31, 2014		5,218,911	US$	2.90	US$	0.99		5.37		—

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, 2012, 2013 and 2014.

As of December 31, 2014, there was RMB11,178 (US$1,802) unrecognized share-based compensation cost related to share options. That deferred cost is expected to be recognized over a weighted-average vesting period of 3.13 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.

Restricted shares

On February 18, 2014, July 1, 2014 and August 1, 2014, the Company granted restricted shares of the Company (“Restricted Shares”) of 1,370,250, 21,132 and 69,564, respectively. The Restricted Shares have a service condition where the grantees can remove restriction on 25% of total number of restricted shares on annual basis over a four year period ending the fourth anniversary of the grant date.

The following table summarizes the Restricted Shares granted for the year ended December 31, 2014. The fair value of Restricted Shares is simply the spot price of the Company’s ordinary shares in the absence of dividends.


Grant Date	Number of Awards		Fair Value per Share at the Grant date (US$)
February 18, 2014		1,370,250		1.93
July 1, 2014		21,132		2.35
August 1, 2014		69,564		2.44

The company recognizes the compensation expense on a straight-line basis over the requisite service period for the entire award. Restricted shares activity for the year ended December 31, 2014 was as follows:


	Numbers of shares		Weighted average grant date fair value
			US$
Outstanding, January 1, 2014		—		—
Granted		1,460,946		1.96
Vested		—		—
Forfeited		—		—

Outstanding, December 31, 2014		1,460,946		1.96

Expected to vest, December 31, 2014		1,460,946		1.96

There was RMB13,536 (US$2,182) unrecognized share-based compensation cost related to restricted shares that is expected to be recognized over a weighted-average vesting period of 3.05 years.

The share-based compensation expense of the share-based awards granted to employees for the years ended December 31, 2012, 2013 and 2014 is as follows:


	For the Years ended December 31,
	2012		2013		2014		2014
	RMB		RMB		RMB		US$
General and administrative expenses		6,776		6,541		6,605		1,065
Selling expenses		2,308		2,263		744		120

		9,084		8,804		7,349		1,185

Related Party Transactions

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, 2014

23.

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 before disposal (note 4)
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, 2012, 2013 and 2014. These transactions arose from the discontinued operations.


	For the Years Ended December 31,
	2012		2013			2014		2014
	RMB		RMB			RMB		US$
Provision of medical services:
Shaanxi Juntai		637		1,052			984		159

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

Interest income
New Chang’an		—		7,839			6,755		1,089

Purchase of medical supplies:
JYADK		5,249		805			484		78

The transaction amounts stated above for the year ended 31 December 2014 represented the transactions conducted by the Group before the completion of the disposal of CAH and WHT on December 18, 2014.

In addition, on December 3, 2014, the Group entered into an agreement with Datang, a related company of New Chang’an and independent of the Group, to sell the 52% equity interests in CAH and WHT to Datang for a total consideration of RMB397,923 (US$64,134). Further details of the transaction are included in note 4 to the financial statements.

The balances between the Company and its related parties as of December 31, 2013 and 2014 are listed below. These balances relate to the discontinued operations and were derecognized on December 18, 2014 upon the disposal of CAH and WHT.


		As of December 31,
	Note	2013			2014		2014
		RMB			RMB		US$
Due from related parties, current:
New Chang’an			7,839			—		—
Shaanxi Juntai			2,426			—		—

			10,265			—		—

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

Due to related parties, current
JYADK			(1,717	)		—		—
New Chang’an			(1,500	)		—		—

			(3,217	)		—		—

Due to related parties, non-current
Shaanxi Juntai			(19,301	)		—		—
New Chang’an			(7,527	)		—		—

			(26,828	)		—		—

*	The repayment terms of the loan to New Chang’an are the same as the loan granted by a bank as at December 31, 2013 (note 16).

Employee Defined Contribution Plan

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, 2014

Postemployment Benefits [Abstract]

24.

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 RMB12,189 and RMB30,252 and RMB12,789 (US$2,061) for the years ended December 31, 2012, 2013 and 2014, 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 RMB108, RMB106 and nil for the years ended December 31, 2012, 2013 and 2014, respectively.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2014

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

25.

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, 2014:


	RMB		US$
2015		9,845		1,587
2016		4,074		657
2017		3,500		564
2018 and thereafter		56,000		9,025

		73,419		11,833

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, 2012, 2013 and 2014, total rental expenses for all operating leases amounted to RMB8,986, RMB10,330 and RMB13,764 (US$2,218), respectively.

Purchase commitments

The Group has commitments to purchase certain medical equipment of RMB30,663(US$4,942) at December 31, 2014, which are scheduled to be paid within one year.

Income taxes

As of December 31, 2014, the Group has recognized approximately RMB36,616(US$5,901) as an accrual for unrecognized tax positions (note 17). 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.

The entire disclosure for commitments and contingencies.

+ References+ Details

Segment Reporting

12 Months Ended

Dec. 31, 2014

Segment Reporting [Abstract]

Segment Reporting

26.

SEGMENT REPORTING

For the years ended December 31, 2012 and 2013, the Group had two operating segments, including network and hospital. After the disposal of CAH and WHT on December 18, 2014, which is presented as discontinued operations in the financial statements for the year ended December 31, 2014, the Group is only engaged in network business.

Information reported to the Group’s chief operating decision maker (“CODM”) for the purpose of resources allocation and performance assessment, focuses on the operating results of network business which is the sole operating segment of the Group. Accordingly, no operating segment information is presented.

As substantially all of 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 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

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-Section 50

-Paragraph 12

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

+ Details

Income Per Share

12 Months Ended

Dec. 31, 2014

Earnings Per Share [Abstract]

Income Per Share

27.

INCOME PER SHARE

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


	For the Years Ended December 31,
	2012		2013		2014		2014
	RMB		RMB		RMB		US$
Numerator:
Net income from continuing operations		128,978		81,753		94,942		15,302
Net income from discontinued operations		1,853		4,140		29,767		4,798

Net income attributable to ordinary shareholders used in calculating income per ordinary share—basic and diluted		130,831		85,893		124,709		20,100

Denominator:
Weighted average number of ordinary shares outstanding used in calculating basic income per share		138,211,177		135,077,172		134,836,300		134,836,300
Weighted average number of ordinary shares outstanding used in calculating diluted income per share		138,211,177		135,077,172		135,180,642		135,180,642

Income per share – basic
Net income from continuing operations		0.94		0.61		0.70		0.11
Net income from discontinued operations		0.01		0.03		0.22		0.04

		0.95		0.64		0.92		0.15

Income per share – diluted
Net income from continuing operations		0.94		0.61		0.70		0.11
Net income from discontinued operations		0.01		0.03		0.22		0.04

		0.95		0.64		0.92		0.15

The effects of share options have been excluded from the computation of diluted income per share for the years ended December 31, 2012, 2013 and 2014 as their effects would be anti-dilutive.

For the year ended December 31, 2014, the effects of IFC loan have been excluded from the computation of diluted income per share as its effect would be anti-dilutive.

The entire disclosure for earnings per share.

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Fair Value Measurements

12 Months Ended

Dec. 31, 2014

Fair Value Disclosures [Abstract]

Fair Value Measurements

28.

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 820, the Group measured derivative instruments at fair value as at December 31, 2014, on recurring basis using a valuation model with significant inputs that are directly or indirectly observable in the marketplace (Level 2).

The Group has no assets or liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the years ended December 31, 2013 and 2014.

The Group measures certain financial assets, including equity method investments, at fair value on a nonrecurring basis only if an impairment charge were to be recognized. The Group’s non-financial assets, such as intangible assets, goodwill and fixed assets, would be measured at fair value only if they were determined to be impaired.

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

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.

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Parent Company Only Condensed Financial Information

12 Months Ended

Dec. 31, 2014

Parent Company Only Condensed Financial Information

29.

PARENT COMPANY ONLY CONDENSED FINANCIAL INFORMATION

Condensed balance sheets


	As at December 31
	2013			2014			2014
	RMB			RMB			US$
ASSETS
Current assets:
Cash		195,038			175,125			28,225
Amounts due from subsidiaries		386,909			374,237			60,316

Total current assets		581,947			549,362			88,541

Non-current assets:
Investment in subsidiaries		2,063,610			2,203,785			355,186
Deferred cost, non current		—			2,867			462

Total assets		2,645,557			2,756,014			444,189

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Short-term bank borrowings		390,464			307,128			49,500
Accrued expenses and other liabilities		6,421			45,920			7,401
Amounts due to subsidiaries		126,679			415,826			67,019

Total current liabilities		523,564			768,874			123,920

Long-term bank borrowings		—			189,591			30,554

Total liabilities		523,564			958,465			154,474

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, 2013 and 2014; outstanding shares—134,836,300 and 134,836,300 as of December 31, 2013 and 2014, respectively)		105			105			17
Treasury stock (7,517,232 and 7,517,232 as of December 31, 2013 and 2014, respectively)		(5	)		(5	)		(1	)
Additional paid-in capital		2,520,338			2,074,125			334,288
Accumulated other comprehensive loss		(15,283	)		(18,651	)		(3,006	)
Accumulated deficit		(383,162	)		(258,025	)		(41,583	)

Total shareholders’ equity		2,121,993			1,797,549			289,715

Total liabilities and shareholders’ equity		2,645,557			2,756,014			444,189

Condensed statements of comprehensive income


	For the Years Ended December 31
	2012			2013			2014			2014
	RMB			RMB			RMB			US$
Revenues		—			—			—			—
Cost of revenues		—			—			—			—
General and administrative expenses		(19,879	)		(24,028	)		(7,892	)		(1,272	)
Selling expenses		(2,296	)		(2,231	)		(754	)		(122	)

Operating loss		(22,175	)		(26,259	)		(8,646	)		(1,394	)
Equity in profit or loss of subsidiaries		152,691			114,146			146,488			23,610
Interest income		307			1			570			93
Interest expense		—			(3,398	)		(17,899	)		(2,885	)
Change in fair value of derivatives		—			—			2,605			420
Exchange gain		8			1,402			1,591			256

Net income		130,831			85,893			124,709			20,100

Net income attributable to ordinary shareholders		130,831			85,893			124,709			20,100

Other comprehensive income, net of tax of nil
Foreign currency translation adjustments		640			1,672			(3,368	)		(543	)

Total other comprehensive income		640			1,672			(3,368	)		(543	)

Comprehensive income		131,471			87,565			121,341			19,557

Condensed statements of cash flows


	For the Years Ended December 31
	2012			2013			2014			2014
	RMB			RMB			RMB			US$
Net cash used in operating activities		(11,493	)		(17,599	)		(8,613	)		(1,389	)
Net cash provided (used in) by investing activities		(153,651	)		20,827			304,646			49,100
Net cash provided (used in) by financing activities		163,177			187,455			(322,317	)		(51,948	)

Exchange rate effect on cash		399			(2,946	)		6,371			1,027

Net increase (decrease) in cash		(1,568	)		187,737			(19,913	)		(3,210	)
Cash at beginning of the year		8,869			7,301			195,038			31,435

Cash at end of the year		7,301			195,038			175,125			28,225

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.

Principles of consolidation

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.

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Subsequent Events

12 Months Ended

Dec. 31, 2014

Subsequent Events [Abstract]

Subsequent Events

30.

SUBSEQUENT EVENTS

(1) On January 27, 2015, a special resolution was adopted by the Company’s shareholders at its annual general meeting to adopt a Fourth Amended and Restated Memorandum and Articles of Association (the “Amended M&A”), pursuant to which, (i) each share issued and outstanding immediately prior to the adoption of the Amended M&A was re-designated as a Class A Ordinary Share; and (ii) a new class of convertible shares was created (the “Class B Ordinary Shares”, and together with Class A Ordinary Shares, the “Shares”). The Amended M&A provides that each Class B Ordinary Share entitles the holder thereof to 10 votes on any ordinary resolution or special resolution.

The directors of the Company had resolved, subject to the adoption of the Amended M&A, to issue 45,787,948 Class B Ordinary Shares to Morgancreek Investment Holdings Limited (“Morgancreek”), in exchange of 45,787,948 Class A Ordinary Shares held by Morgancreek. As of January 27, 2015, the date of the annual general meeting, Morgancreek held 45,787,948 ordinary shares and 4,660,976 American Depository Shares (representing 13,982,928 ordinary shares) of the Company. Mr. Jianyu Yang, the chairman and chief executive officer of the Company and Mr. Zheng Cheng, the president, chief operating officer and a director of the Company, beneficially owns 60% and 40% equity interest of Morgancreek, respectively.

(2) On March 27, 2015, the Company announced the signing of a purchase agreement to acquire 100% equity interests in Fortis Healthcare Singapore Pte. Limited (“FSH”) from Fortis Healthcare International Pte. Limited, which is a private facility in Singapore that was established in July 2012, currently with 31 bed patient capacity, for a cash consideration of SGD55,000 (RMB257,666). The consideration was paid on April 6, 2015 and the acquisition was closed on April 7, 2015.

After the acquisition, the Company will start the application to Singapore’s Ministry of Health to change the FSH name into Singapore Concord Cancer Hospital, and to add more medical specialties (e.g. oncology, cardiology, respiratory, dermatology, renal medicine, endocrinology radiotherapy, and robot-assisted surgery).

The Company is in the process of completing the initial accounting for the business combination at the date of these financial statements.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2014

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

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*		5-20 years		—
Electronic and office equipment		3-5 years		—
Motor vehicles		5 years		—
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 5-20 years.

Goodwill

Goodwill

Intangible assets, net

Intangible assets, net

Prepaid land lease payments

Prepaid land lease payments

Impairment of long-lived assets and acquired intangibles

Impairment of long-lived assets and acquired intangibles

Treasury stock

Treasury stock

Fair value of financial instruments

Fair value of financial instruments

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

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

Discontinued operations

Discontinued operations

Revenue recognition

Revenue recognition

i.	Lease and management services

For the years ended December 31, 2012, 2013 and 2014, the revenue from lease and management services amounted to RMB412,330, RMB498,556 and RMB511,591 (US$82,453), respectively.

ii.

Management services and technical services

iii.

Direct financing lease income

iv.

Medical equipment sales

Cost of revenue

Cost of revenue

(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 per share

Income per share

Comprehensive income (loss)

Comprehensive income (loss)

Derivative Instruments

Derivative Instruments

Segment reporting

Segment reporting

Recent accounting pronouncement

Recent accounting pronouncement

In May 2014, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2014-09 (“ASU 2014-09”), Revenue fromContracts with Customers. ASU 2014-09 supersedes the revenue recognition requirements in ASC 605, and requires entities to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. ASU 2014-09 is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is not permitted. The Company is currently in the process of evaluating the impact of the adoption of ASU 2014-09 on the consolidated financial statements.

Parent Company [Member]

Basis of presentation

Basis of presentation

Organization and Basis of Presentation (Tables)

12 Months Ended

Dec. 31, 2014

Schedule of Subsidiaries

Details of the Company’s subsidiaries as of December 31, 2014 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
Guangzhou Jinkangshenyou Investment Co., Ltd. (“JKSY”)	August 12, 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.
Beijing Jinweiyikang Technology Co., Ltd. (“JWYK”)	April 26, 2012	PRC		100	%	Medical information and technology services
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
Shenzhen Concord Medical Investment Limited (“SZ CMS”)	January 10, 2014	PRC		100	%	Investment holding
Shanghai Concord Oncology Hospital Limited (“SHC”)	March 17, 2014	PRC		100	%	Group’s medical treatmentand service business
Global Medical Imaging (HongKong) Limited. (“GMI”)	May 26, 2014	Hong Kong		100	%	Investment holding
Allcure Medical Holdings Limited (“Allcure”)	July 29, 2014	BVI		100	%	Investment holding
Datong Meizhong Jiahe Cancer Center (“DTMZ”)	October 23, 2014	PRC		100	%	Group’s medical treatmentand service business

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2014

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*		5-20 years		—
Electronic and office equipment		3-5 years		—
Motor vehicles		5 years		—
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 5-20 years.

Acquisitions and Disposals (Tables)

12 Months Ended

Dec. 31, 2014

CAH and WHT [Member]

Schedule of Breakdown of Assets and Liabilities Attributed to Discontinued Operations

The breakdown of assets and liabilities attributed to discontinued operations as of December 18, 2014 (the date of disposal), are as follows:


	RMB			US$
Current assets		122,280			19,708
Property, plant and equipment, net		620,883			100,068
Goodwill		292,885			47,204
Acquired intangible assets, net		28,929			4,663
Prepaid land lease payments		85,061			13,710
Indemnification assets, non-current portion		59,518			9,593
Loan to a non-controlling shareholder		72,609			11,702
Other non-current assets		40,651			6,552
Current liabilities		(483,969	)		(78,002	)
Non-current liabilities		(175,041	)		(28,211	)
Non-controlling interests		(304,370	)		(49,056	)

Net assets disposed		359,436			57,931

Schedule of Gain Realized on Disposal

As a result of the disposal, the Group recognized a gain on the disposal of CAH and WHT of RMB38,487(US$6,203) as summarized below:


	RMB		US$
Consideration		397,923		64,134
Disposition of net assets		359,436		57,931

Gain on disposal of CAH and WHT		38,487		6,203

Reconciliation of Net Income from Discontinued Operations

Reconciliation of the major line items of CAH and WHT to net income from discontinued operations that are presented in the consolidated statement of comprehensive income is as follows:


	For the years ended December 31
	2012			2013			2014			2014
	RMB			RMB			RMB			US$
Revenues		206,698			417,511			489,787			78,939
Cost of revenues		(172,681	)		(369,295	)		(435,785	)		(70,236	)
Selling, general and administrative expenses		(10,648	)		(23,782	)		(20,210	)		(3,257	)
Interest expense		(3,804	)		(10,143	)		(11,519	)		(1,857	)
Other (expenses) income		(4,035	)		8,517			10,259			1,654
Gain on disposal		—			—			38,487			6,203
Income tax expense		(7,936	)		(12,043	)		(45,543	)		(7,340	)

Net income from discontinued operations		7,594			10,765			25,476			4,106

Net income (loss) attributable to noncontrolling interests		5,741			6,625			(4,291	)		(692	)
Net income attributable to ordinary shareholders		1,853			4,140			29,767			4,798

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

Condensed Statements of Cash Flows

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

+ References+ Details

Parent Company Only Condensed Financial Information (Tables)

12 Months Ended

Dec. 31, 2014

Condensed statements of cash flows


	For the Years Ended December 31
	2012			2013			2014			2014
	RMB			RMB			RMB			US$
Net cash used in operating activities		(11,493	)		(17,599	)		(8,613	)		(1,389	)
Net cash provided (used in) by investing activities		(153,651	)		20,827			304,646			49,100
Net cash provided (used in) by financing activities		163,177			187,455			(322,317	)		(51,948	)

Exchange rate effect on cash		399			(2,946	)		6,371			1,027

Net increase (decrease) in cash		(1,568	)		187,737			(19,913	)		(3,210	)
Cash at beginning of the year		8,869			7,301			195,038			31,435

Cash at end of the year		7,301			195,038			175,125			28,225

Condensed Balance Sheets

Condensed balance sheets


	As at December 31
	2013			2014			2014
	RMB			RMB			US$
ASSETS
Current assets:
Cash		195,038			175,125			28,225
Amounts due from subsidiaries		386,909			374,237			60,316

Total current assets		581,947			549,362			88,541

Non-current assets:
Investment in subsidiaries		2,063,610			2,203,785			355,186
Deferred cost, non current		—			2,867			462

Total assets		2,645,557			2,756,014			444,189

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Short-term bank borrowings		390,464			307,128			49,500
Accrued expenses and other liabilities		6,421			45,920			7,401
Amounts due to subsidiaries		126,679			415,826			67,019

Total current liabilities		523,564			768,874			123,920

Long-term bank borrowings		—			189,591			30,554

Total liabilities		523,564			958,465			154,474

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, 2013 and 2014; outstanding shares—134,836,300 and 134,836,300 as of December 31, 2013 and 2014, respectively)		105			105			17
Treasury stock (7,517,232 and 7,517,232 as of December 31, 2013 and 2014, respectively)		(5	)		(5	)		(1	)
Additional paid-in capital		2,520,338			2,074,125			334,288
Accumulated other comprehensive loss		(15,283	)		(18,651	)		(3,006	)
Accumulated deficit		(383,162	)		(258,025	)		(41,583	)

Total shareholders’ equity		2,121,993			1,797,549			289,715

Total liabilities and shareholders’ equity		2,645,557			2,756,014			444,189

Condensed Statements of Comprehensive Income

Condensed statements of comprehensive income


	For the Years Ended December 31
	2012			2013			2014			2014
	RMB			RMB			RMB			US$
Revenues		—			—			—			—
Cost of revenues		—			—			—			—
General and administrative expenses		(19,879	)		(24,028	)		(7,892	)		(1,272	)
Selling expenses		(2,296	)		(2,231	)		(754	)		(122	)

Operating loss		(22,175	)		(26,259	)		(8,646	)		(1,394	)
Equity in profit or loss of subsidiaries		152,691			114,146			146,488			23,610
Interest income		307			1			570			93
Interest expense		—			(3,398	)		(17,899	)		(2,885	)
Change in fair value of derivatives		—			—			2,605			420
Exchange gain		8			1,402			1,591			256

Net income		130,831			85,893			124,709			20,100

Net income attributable to ordinary shareholders		130,831			85,893			124,709			20,100

Other comprehensive income, net of tax of nil
Foreign currency translation adjustments		640			1,672			(3,368	)		(543	)

Total other comprehensive income		640			1,672			(3,368	)		(543	)

Comprehensive income		131,471			87,565			121,341			19,557

CAH and WHT [Member]

Condensed Statements of Cash Flows

The following table summarizes cash flows from discontinued operations for the periods presented:


	For the Years Ended December 31
	2012			2013			2014			2014
	RMB			RMB			RMB			US$
Net cash generated from operating activities		93,136			85,867			61,372			9,891
Net cash used in investing activities		(109,126	)		(46,461	)		(43,420	)		(6,998	)
Net cash (used in) generated from financing activities		(5,467	)		(38,153	)		10,627			1,713
Cash acquired in acquisition of CAH in 2012		28,939			—			—			—

Net increase in cash		7,482			1,253			28,579			4,606
Cash at beginning of the year		13			7,495			8,748			1,410

Cash at end of the year		7,495			8,748			37,327			6,016

Accounts Receivable (Tables)

12 Months Ended

Dec. 31, 2014

Receivables [Abstract]

Schedule of Accounts Receivable


	As at December 31,
	2013			2014			2014
	RMB			RMB			US$
Accounts receivable		317,000			267,291			43,080
Allowance for doubtful accounts		(3,091	)		(2,281	)		(368	)

Accounts receivable, net		313,909			265,010			42,712


	For the Years Ended December 31,
	2012			2013		2014			2014
	RMB			RMB		RMB			US$
Movement in allowance for doubtful accounts:
Balance at beginning of the year		16,057			3,091		3,091			498
Provisions for the year		—			—		700			113
Written back during the year		(12,966	)		—		(1,510	)		(243	)

Balance at end of the year		3,091			3,091		2,281			368

Prepayments and Other Current Assets (Tables)

12 Months Ended

Dec. 31, 2014

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,
	2013			2014			2014
	RMB			RMB			US$
Prepayments to suppliers		1,141			317			51
Due from suppliers*		65,181			58,357			9,405
Advances to hospitals**		21,476			4,473			721
Advances to employees***		10,825			10,154			1,637
Deferred costs		6,200			—			—
Consideration receivable for disposal of CAH and WHT		—			80,453			12,967
Others		15,949			25,035			4,035

		120,772			178,789			28,816
Reserve for unrecoverable deposits		(9,292	)		(1,522	)		(245	)

		111,480			177,267			28,570


	For the Years Ended December 31,
	2013			2014			2014
	RMB			RMB			US$
Movement in reserve for unrecoverable deposits:
Balance at beginning of the year		10,270			9,292			1,498
Provisions for the year		1,533			1,324			213
Write off of provisions		(1,533	)		(9,524	)		(1,535	)
Foreign currency translation		(978	)		430			69

Balance at end of the year		9,292			1,522			245

***

Inventories (Tables)

12 Months Ended

Dec. 31, 2014

Inventory Disclosure [Abstract]

Schedule of Inventory


	As at December 31,
	2013		2014		2014
	RMB		RMB		US$
Medicine		12,255		—		—
Medical supplies		7,190		2,698		435
Low-value consumables		272		288		46

		19,717		2,986		481

Property, Plant and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2014

Property, Plant and Equipment [Abstract]

Schedule of Property, Plant and Equipment, Net

Property, plant and equipment consist of the following:


	As at December 31,
	2013			2014			2014
	RMB			RMB			US$
Buildings		402,671			285			46
Medical equipment		1,324,206			1,077,612			173,680
Electronic and office equipment		36,458			12,432			2,004
Motor vehicles		3,931			1,768			285
Leasehold improvement and building improvements		5,087			5,087			820
Construction in progress		116,445			26,532			4,275

Total		1,888,798			1,123,716			181,110
Less: accumulated depreciation		(393,046	)		(370,854	)		(59,771	)

		1,495,752			752,862			121,339

Less: accumulated impairment charges		(3,179	)		(3,179	)		(512	)

		1,492,573			749,683			120,827

Prepaid Land Lease Payments (Tables)

12 Months Ended

Dec. 31, 2014

Schedule of Prepaid Land Lease Payments


	As at December 31,
	2013			2014			2014
	RMB			RMB			US$
Prepaid land lease payments		145,692			52,878			8,522
Less: accumulated amortization		(5,491	)		(1,349	)		(217	)

Net carrying value		140,201			51,529			8,305

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$
2015		1,083		175
2016		1,083		175
2017		1,083		175
2018		1,083		175
2019		1,083		175

Goodwill and Intangible Assets, Net (Tables)

12 Months Ended

Dec. 31, 2014

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

Goodwill is comprised of the following:


	For the Years Ended December 31,
	2012		2013		2014			2014
	RMB		RMB		RMB			US$
Balance at beginning of year		—		292,885		292,885			47,204
Acquisition of CAH (note 4)		292,885		—		—			—
Less: Disposal of CAH and WHT (note 4)		—		—		(292,885	)		(47,204	)

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

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, 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 and January 1, 2014		75,880			4,176			25,500			7,857			3,430			116,843

Amortization expenses		(16,383	)		(1,270	)		(3,000	)		(1,428	)		(980	)		(23,061	)
Disposal of CAH and WHT (note 4)		—			—			(22,500	)		(6,429	)		—			(28,929	)
Other disposal		(3,388	)		(222	)		—			—			—			(3,610	)

Intangible assets, net at December 31, 2014		56,109			2,684			—			—			2,450			61,243

Intangible assets, net at December 31, 2014, in US$	$	9,046		$	430			—			—		$	395		$	9,871

At December 31, 2014
Intangible assets, cost		154,080			14,857			—			—			4,900			173,837
Less: accumulated amortization		(97,971	)		(12,173	)		—			—			(2,450	)		(112,594	)

		56,109			2,684			—			—			2,450			61,243

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$
2015		17,685		2,850
2016		13,331		2,149
2017		11,672		1,881
2018		9,065		1,461
2019		7,603		1,225

Deposits for Non-Current Assets (Tables)

12 Months Ended

Dec. 31, 2014

Schedule of Deposits for Non-Current Assets

Deposits for non-current assets consist of the following:


	As at December 31,
	2013			2014			2014
	RMB			RMB			US$
Deposits for purchases of property, plant and equipment *		73,621			98,118			15,814
Others **		29,600			29,600			4,770

		103,221			127,718			20,584
Reserve for unrecoverable deposits		(26,552	)		(26,552	)		(4,279	)

		76,669			101,166			16,305


	For the Years Ended December 31,
	2013			2014			2014
	RMB			RMB			US$
Movement in reserve for unrecoverable deposits:
Balance at beginning of the year		26,552			26,552			4,279
Provisions for the year		—			—			—

Balance at end of the year		26,552			26,552			4,279

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, 2013 and 2014 pursuant to this arrangement amounted to RMB29,600 and RMB29,600(US$4,711), respectively. As at December 31, 2014, 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.

Net Investment in Direct Financing Leases (Tables)

12 Months Ended

Dec. 31, 2014

Schedule of Net Investment in Direct Financing Leases

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


	As at December 31,
	2013			2014			2014
	RMB			RMB			US$
Total minimum lease payments to be received		396,734			312,184			50,315
Initial direct cost		3,963			3,963			639

		400,697			316,147			50,954
Unearned income		(72,416	)		(41,360	)		(6,666	)

Net investment in direct finance leases		328,281			274,787			44,288

Current		128,814			143,853			23,185
Non-current		199,467			130,934			21,103

Total		328,281			274,787			44,288

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$
2015		148,264		23,896
2016		104,696		16,874
2017		60,130		9,691
2018		3,057		493
2019		—		—

Equity Method Investments (Tables)

12 Months Ended

Dec. 31, 2014

Equity Method Investments and Joint Ventures [Abstract]

Schedule of Equity Method Investments

As of December 31, 2013 and 2014, the Group had the following equity method investments:


				Equity interest owned by the Group As of December 31,
	Note			2013			2014
Xi’an Jiangyuan Andike Ltd(“JYADK”)		i	)		33	%		33	%
Beijing Proton Medical Center Co. Ltd(“BPC”)		ii	)		25	%		25	%
PTC – Houston Management, LP(“PTC”)		iii	)		45	%		45	%
Suzhou Chorus Medical Technologies Co., Ltd		iv	)		36	%		36	%
Global Oncology One, Inc. (“Global Oncology”)		v	)		—			46.9	%

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. On October 27, 2014, the Group injected additional RMB1,920 (US$309) with no change in the percentage of equity interest.

v)	On March 3, 2014, the Group invested in 340,000 shares of Global Oncology, a Texas Corporation, at a consideration of RMB4,610 (US$743) and currently owns 46.9% of Global Oncology.

Other Non-Current Assets (Tables)

12 Months Ended

Dec. 31, 2014

Schedule of Other Non-Current Assets

Other non-current assets consist of the following:


	As at December 31,
	2013		2014		2014
	RMB		RMB		US$
Deferred costs		740		3,134		505
Deposits – long-term*		62,139		19,442		3,133
Others		23,968		30,316		4,887

		86,847		52,892		8,525

*	On June 21, 2011, the Group made interest-free financing deposits amounting to RMB23,608 to Changhai Hospital, for a robotic radiosurgery system. As at December 31, 2014, the outstanding balance was RMB18,346(US$2,957), in which the non-current balance amounted to RMB14,647 (US$2,361).

Bank Borrowings (Tables)

12 Months Ended

Dec. 31, 2014

Debt Disclosure [Abstract]

Schedule of Bank Borrowings


	As at December 31,
	2013		2014		2014
	RMB		RMB		US$
Total bank borrowings		1,086,248		903,840		145,673

Comprised of:
Short-term		487,964		322,128		51,918
Long-term, current portion		273,310		246,233		39,686

		761,274		568,361		91,604
Long-term, non-current portion		324,974		335,479		54,069

		1,086,248		903,840		145,673

Schedule of Maturities of Long-Term Debt

As of December 31, 2014, the maturity profile of these long-term bank borrowings are as follows:


	RMB		US$
Within one year		246,233		39,686
Between one and two years		196,783		31,716
Between two and three years		49,147		7,921
Between three and four years		67,310		10,848
Between four and five years		22,239		3,584

		581,712		93,755

Accrued Expenses and Other Liabilities (Tables)

12 Months Ended

Dec. 31, 2014

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,
	2013		2014		2014
	RMB		RMB		US$
Accrued expenses		14,424		13,986		2,254
Salaries and welfare payable		43,687		5,178		835
Business and other taxes payable		12,617		6,627		1,068
Unrecognized tax positions (note 25)		49,355		36,616		5,901
Other accruals		25,611		34,123		5,500
Financial derivatives*		—		33,663		5,425
Notes payable		795		—		—

		146,489		130,193		20,983

Other Long-Term Liabilities (Tables)

12 Months Ended

Dec. 31, 2014

Payables and Accruals [Abstract]

Schedule of Other Long-Term Liabilities

	As at December 31,
	2013		2014		2014
	RMB		RMB		US$
Deferred revenue, non-current portion		1,992		1,349		217
Lease deposits		2,000		2,000		322
Liability arising from an unfavorable contract*		28,377		—		—
Others		400		400		65

Total		32,769		3,749		604

Taxation (Tables)

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

Schedule of (Loss) Income from Continuing Operations Before Income Taxes

(Loss) income from continuing operations before income taxes consists of:


	For the Years Ended December 31
	2012			2013			2014			2014
	RMB			RMB			RMB			US$
Non – PRC		(22,250	)		(24,037	)		(17,561	)		(2,830	)
PRC		203,385			168,306			193,207			31,141

		181,135			144,269			175,646			28,311

Schedule of Income Tax Expense from Continuing Operations

The current and deferred components of the income tax expense from continuing operations appearing in the consolidated statements of comprehensive income are as follows:


	For the Year Ended December 31
	2012		2013		2014		2014
	RMB		RMB		RMB		US$
Current tax expense		51,890		46,377		56,526		9,111
Deferred tax expense		2,359		17,461		24,324		3,921

		54,249		63,838		80,850		13,032

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,
	2012		2013			2014			2014
	RMB		RMB			RMB			US$
Income from continuing operations before income taxes		181,135		144,269			175,646			28,311

Income tax computed at the statutory tax rate of 25%		45,284		36,067			43,912			7,078
Effect of different tax rates in different jurisdictions		5,506		7,910			2,960			478
Non-deductible expenses		1,530		6,448			11,887			1,916
Interests and penalties on unrecognized tax positions		1,929		3,576			2,044			329
Changes of valuation allowance		—		(6,070	)		(466	)		(76	)
Withholding tax		—		15,907			20,513			3,306

		54,249		63,838			80,850			13,032

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,
	2013			2014			2014
	RMB			RMB			US$
Balance at beginning of year		104,480			101,485			16,356
Additions based on tax positions related to the current year		19,182			8,890			1,433
Additions (decrease) related to prior year tax position		(22,177	)		1,219			197
Decrease due to the disposal of CAH and WHT		—			(91,274	)		(14,711	)

Balance at end of year		101,485			20,320			3,275

Schedule of Deferred Taxes

The components of deferred taxes are as follows:


	As at December 31
	2013			2014			2014
	RMB			RMB			US$
Deferred tax assets, current portion
Accrued expenses		10,860			3,826			617
Allowance for doubtful accounts		46,565			697			112
Deferred revenue, current		2,679			1,002			161
Others		1,223			726			118

		61,327			6,251			1,008
Valuation allowance		(46,611	)		(866	)		(140	)

Net deferred tax assets, current portion		14,716			5,385			868

Deferred tax liabilities, current portion
Deferred cost, current portion		(2,918	)		(618	)		(100	)
Revenue generated from financing lease		(2,006	)		(2,439	)		(393	)

Total deferred tax liabilities, current portion		(4,924	)		(3,057	)		(493	)

Deferred tax assets, current portion, net*		10,652			3,556			573

Deferred tax liabilities, current portion, net*		(860	)		(1,228	)		(198	)

Deferred tax assets, non-current portion
Depreciation and amortization		41,244			22,683			3,656
Deposits for non-current assets		5,548			5,548			894
Intangible assets		1,132			972			157
Deferred revenue, non-current portion		498			337			54
Long term receivables		432			432			70
Long term investment impairment		10,204			—			—
Net operating loss**		6,555			6,659			1073
Others		2,659			1,250			201

		68,272			37,881			6,105

Valuation allowance		(15,406	)		(5,668	)		(914	)
Net deferred tax assets, non-current portion		52,866			32,213			5,192

Deferred tax liabilities, non-current portion
Deferred costs		(19,253	)		(39,144	)		(6,311	)
Intangible assets		(7,972	)		(6,098	)		(983	)
Property, plant and equipment		(40,811	)		(12,015	)		(1,935	)
GZ Proton share transfer		—			(8,000	)		(1,289	)

Total deferred tax liabilities, non-current portion		(68,036	)		(65,257	)		(10,518	)
Deferred tax assets, non-current portion, net ***		17,721			17,183			2,769

Deferred tax liabilities, non-current portion, net ***		(32,891	)		(50,227	)		(8,095	)

**	As of December 31, 2014, the Company had net operating losses from several of its PRC entities of RMB22,725, which can be carried forward to offset future taxable profit. The net operating loss carry forwards as of December 31, 2014 will expire in years 2016 to 2019 if not utilized.

***

Schedule of Movement of Valuation Allowance

The movement of valuation allowance is as follows:


	2013			2014			2014
	RMB			RMB			US$
Balance at beginning of year		(62,938	)		(62,017	)		(9,995	)
Disposal of CAH and WHT		—			55,949			9,017
Change of valuation allowance in the current year		921			(466	)		(76	)

Balance at end of year		(62,017	)		(6,534	)		(1,054	)

Share-Based Awards (Tables)

12 Months Ended

Dec. 31, 2014

Schedule of Assumptions Used

The Company calculated the estimated grant date fair value of the share options granted on February 18, 2014, using a Binomial Tree Model, with key assumptions as follows.


	February 18, 2014
Risk-free interest rate		2.33	%
Dividend yield		5	%
Expected volatility range		39.03	%

Schedule of Stock Options

The following table summarizes employee share options activities for the year ended December 31 2014:


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, 2014		4,643,734	US$	3.55	US$	1.25		4.05		—
Forfeited		—		—		—		—		—
Granted		3,479,604	US$	2.04	US$	0.65		7.13		—
Outstanding, December 31, 2014		8,123,338	US$	2.90	US$	0.99		5.37		—

Exercisable at December 31, 2014		5,218,911	US$	2.90	US$	0.99		5.37		—

Summary of Restricted Shares


Grant Date	Number of Awards		Fair Value per Share at the Grant date (US$)
February 18, 2014		1,370,250		1.93
July 1, 2014		21,132		2.35
August 1, 2014		69,564		2.44

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, 2012, 2013 and 2014 is as follows:


	For the Years ended December 31,
	2012		2013		2014		2014
	RMB		RMB		RMB		US$
General and administrative expenses		6,776		6,541		6,605		1,065
Selling expenses		2,308		2,263		744		120

		9,084		8,804		7,349		1,185

Restricted shares [Member]

Summary of Restricted Shares


	Numbers of shares		Weighted average grant date fair value
			US$
Outstanding, January 1, 2014		—		—
Granted		1,460,946		1.96
Vested		—		—
Forfeited		—		—

Outstanding, December 31, 2014		1,460,946		1.96

Expected to vest, December 31, 2014		1,460,946		1.96

Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2014

The Group had the following related party transactions for the years ended December 31, 2012, 2013 and 2014. These transactions arose from the discontinued operations.


	For the Years Ended December 31,
	2012		2013			2014		2014
	RMB		RMB			RMB		US$
Provision of medical services:
Shaanxi Juntai		637		1,052			984		159

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

Interest income
New Chang’an		—		7,839			6,755		1,089

Purchase of medical supplies:
JYADK		5,249		805			484		78


		As of December 31,
	Note	2013			2014		2014
		RMB			RMB		US$
Due from related parties, current:
New Chang’an			7,839			—		—
Shaanxi Juntai			2,426			—		—

			10,265			—		—

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

Due to related parties, current
JYADK			(1,717	)		—		—
New Chang’an			(1,500	)		—		—

			(3,217	)		—		—

Due to related parties, non-current
Shaanxi Juntai			(19,301	)		—		—
New Chang’an			(7,527	)		—		—

			(26,828	)		—		—

*	The repayment terms of the loan to New Chang’an are the same as the loan granted by a bank as at December 31, 2013 (note 16).

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2014

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, 2014:


	RMB		US$
2015		9,845		1,587
2016		4,074		657
2017		3,500		564
2018 and thereafter		56,000		9,025

		73,419		11,833

Income Per Share (Tables)

12 Months Ended

Dec. 31, 2014

Earnings Per Share [Abstract]

Schedule of Basic and Diluted Income Per Share

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


	For the Years Ended December 31,
	2012		2013		2014		2014
	RMB		RMB		RMB		US$
Numerator:
Net income from continuing operations		128,978		81,753		94,942		15,302
Net income from discontinued operations		1,853		4,140		29,767		4,798

Net income attributable to ordinary shareholders used in calculating income per ordinary share—basic and diluted		130,831		85,893		124,709		20,100

Denominator:
Weighted average number of ordinary shares outstanding used in calculating basic income per share		138,211,177		135,077,172		134,836,300		134,836,300
Weighted average number of ordinary shares outstanding used in calculating diluted income per share		138,211,177		135,077,172		135,180,642		135,180,642

Income per share – basic
Net income from continuing operations		0.94		0.61		0.70		0.11
Net income from discontinued operations		0.01		0.03		0.22		0.04

		0.95		0.64		0.92		0.15

Income per share – diluted
Net income from continuing operations		0.94		0.61		0.70		0.11
Net income from discontinued operations		0.01		0.03		0.22		0.04

		0.95		0.64		0.92		0.15

Organization and Basis of Presentation - Schedule of Subsidiaries (Detail)	12 Months Ended
	Dec. 31, 2014
Ascendium Group Limited ("Ascendium") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Sep. 10, 2007
Place of establishment	British Virgin Islands ("BVI")
Percentage of ownership by the Company	100.00%
Our Medical Services Limited ("OMS") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Aug. 22, 1996
Place of establishment	BVI
Percentage of ownership by the Company	100.00%
Medstar Oversea Ltd. ("Medstar Overseas") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Sep. 22, 2011
Place of establishment	BVI
Percentage of ownership by the Company	100.00%
US Proton Therapy Holdings Limited ("Proton BVI") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	May 16, 2011
Place of establishment	BVI
Percentage of ownership by the Company	100.00%
US Proton Therapy Holdings Limited ("US Proton") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Jun. 29, 2011
Place of establishment	United States of America
Percentage of ownership by the Company	100.00%
Concord Medical Services (International) Pte. Ltd. ("China Medstar") (formerly known as China Medstar Pte. Limited) [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Aug. 08, 2003
Place of establishment	Singapore
Percentage of ownership by the Company	100.00%
Cyber Medical Networks Limited ("Cyber") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	May 26, 2006
Place of establishment	Hong Kong
Percentage of ownership by the Company	100.00%
China Medical Services (Holdings) Limited ("CMS Holdings") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Jul. 18, 2008
Place of establishment	Hong Kong
Percentage of ownership by the Company	100.00%
King Cheers Holdings Limited ("King Cheers") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	May 18, 2001
Place of establishment	Hong Kong
Percentage of ownership by the Company	100.00%
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]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Feb. 21, 2008
Place of establishment	PRC
Percentage of ownership by the Company	100.00%
Medstar (Shanghai) Leasing Co., Ltd. ("MSC") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Mar. 21, 2003
Place of establishment	PRC
Percentage of ownership by the Company	100.00%
CMS Hospital Management Co., Ltd. ("CHM") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Jul. 23, 2008
Place of establishment	PRC
Percentage of ownership by the Company	100.00%
Beijing Yundu Internet Technology Co., Ltd. ("Yundu") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Jul. 26, 2007
Place of establishment	PRC
Percentage of ownership by the Company	100.00%
Tianjin Kangmeng Radiology Equipment Management Co., Ltd. ("TKM") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Apr. 22, 2010
Place of establishment	PRC
Percentage of ownership by the Company	100.00%
Guangzhou Jinkangshenyou Investment Co., Ltd. ("JKSY") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Aug. 12, 2010
Place of establishment	PRC
Percentage of ownership by the Company	100.00%
Guangzhou Concord Medical Cancer Hospital Co., Ltd. ("GZ Proton") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Jun. 29, 2011
Place of establishment	PRC
Percentage of ownership by the Company	70.00%
Beijing Jinweiyikang Technology Co., Ltd. ("JWYK") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Apr. 26, 2012
Place of establishment	PRC
Percentage of ownership by the Company	100.00%
CCM (Hong Kong) Medical Investments Limited ("CCM (HK)") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Jun. 03, 2013
Place of establishment	Hong Kong
Percentage of ownership by the Company	100.00%
CMS Radiotherapy Holdings Limited ("CMS (USA)") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Aug. 13, 2013
Place of establishment	United States of America
Percentage of ownership by the Company	100.00%
Shenzhen Concord Medical Investment Limited ("SZ CMS") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Jan. 10, 2014
Place of establishment	PRC
Percentage of ownership by the Company	100.00%
Shanghai Concord Oncology Hospital Limited ("SHC") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Mar. 17, 2014
Place of establishment	PRC
Percentage of ownership by the Company	100.00%
Global Medical Imaging (HongKong) Limited. ("GMI") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	May 26, 2014
Place of establishment	Hong Kong
Percentage of ownership by the Company	100.00%
Allcure Medical Holdings Limited ("Allcure") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Jul. 29, 2014
Place of establishment	BVI
Percentage of ownership by the Company	100.00%
Datong Meizhong Jiahe Cancer Center ("DTMZ") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment	Oct. 23, 2014
Place of establishment	PRC
Percentage of ownership by the Company	100.00%

Organization and Basis of Presentation - Additional Information (Detail) In Thousands, except Share data, unless otherwise specified	12 Months Ended		0 Months Ended		12 Months Ended			0 Months Ended						0 Months Ended
	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 16, 2009 American Depositary Shares [Member] USD ($)	Dec. 16, 2009 American Depositary Shares [Member] CNY	Dec. 31, 2014 Guangzhou HuananTaihe Medical Technology Co. Ltd. ("GZ Proton") [Member]	Jun. 06, 2013 Guangzhou HuananTaihe Medical Technology Co. Ltd. ("GZ Proton") [Member]	Nov. 27, 2007 Guangzhou HuananTaihe Medical Technology Co. Ltd. ("GZ Proton") [Member]	Dec. 18, 2014 Datang Healthcare Corporation Limited ("Datang") [Member] USD ($)	Dec. 18, 2014 Datang Healthcare Corporation Limited ("Datang") [Member] CNY	Dec. 03, 2014 Datang Healthcare Corporation Limited ("Datang") [Member] USD ($)	Dec. 03, 2014 Datang Healthcare Corporation Limited ("Datang") [Member] CNY	Dec. 18, 2014 Datang Healthcare Corporation Limited ("Datang") [Member]	Dec. 03, 2014 Datang Healthcare Corporation Limited ("Datang") [Member]	Jun. 28, 2013 Beijing Jinweiyikang Technology Co., Ltd. ("JWYK") [Member]	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%									51.00%
Percentage of equity interest transferred						20.00%
Date of establishment					Jun. 29, 2011
Percentage of remaining ownership acquired by the company															49.00%
Purchase price of entity															1,850
Contingent amount of consideration															3,150
Number of years for consideration plus contingent amount payment														3 years
Percentage of equity interest sold	100.00%	100.00%										52.00%	52.00%
Total consideration of equity interest sold	$ 51,167	317,470						$ 64,134	397,923	$ 64,134	397,923

Summary of Significant Accounting Policies - Additional Information (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014 USD ($) Segment	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2012 Deposits For Non-Current Assets [Member] CNY	Dec. 31, 2014 Minimum [Member]	Dec. 31, 2014 Maximum [Member]	Dec. 31, 2014 Prepaid Land Lease Rights [Member]
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Noon buying rate		6.2046
Equity interest in equity method investment	100.00%	100.00%
Interest and other costs relating to construction capitalized		0	2,496	5,599
Amortization period								49 years
Asset impairment		0	0	3,360	3,360
Leases and management service arrangements, term						5 years	20 years
Lease and management services revenue	82,453	511,591	498,556	412,330
Management services revenue	6,078	37,713	15,723	11,874
Revenue from technical services	3,349	20,777	13,243	10,178
Financing lease income	4,714	29,250	33,639	19,748
Medical equipment sales	1,217	7,552	1,963	1,520
Advertising expenses	1,077	6,680	7,679	5,790
Fair value of derivative instruments	$ 5,425	33,663
Number of reporting segments	1	1

Summary of Significant Accounting Policies - Schedule of Information Relating to Property, Plant and Equipment (Detail)	12 Months Ended
	Dec. 31, 2014
Motor Vehicles [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Buildings [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	38 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	5 years
Minimum [Member] \| Electronic and Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Minimum [Member] \| Medical Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Maximum [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 useful life	5 years
Maximum [Member] \| Medical Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years

Concentration of Risks - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Customer Concentration Risk [Member] \| Sales Revenue, Goods, Net [Member]
Concentration Risk [Line Items]
Concentration risk percentage	23.00%	24.00%	23.00%
Supplier Concentration Risk [Member] \| Cost of Goods, Total [Member]
Concentration Risk [Line Items]
Concentration risk percentage	86.00%	79.00%	73.00%
Number of entities comprising risk benchmark	5	5	5

Acquisitions and Disposals - Additional Information (Detail) In Thousands, unless otherwise specified	12 Months Ended				1 Months Ended			0 Months Ended		12 Months Ended		0 Months Ended			1 Months Ended	12 Months Ended		0 Months Ended			0 Months Ended
	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Jan. 31, 2015 Subsequent Events [Member] USD ($)	Jan. 31, 2015 Subsequent Events [Member] CNY	Mar. 27, 2015 Subsequent Events [Member]	Dec. 18, 2014 CAH and WHT [Member] USD ($)	Dec. 18, 2014 CAH and WHT [Member] CNY	Dec. 31, 2012 Medical Insurance Coverage [Member]	Dec. 31, 2012 Radiotherapy Permits [Member]	Dec. 03, 2014 CAH [Member] USD ($)	Dec. 03, 2014 CAH [Member] CNY	Jun. 21, 2012 CAH [Member] CNY	Mar. 31, 2013 CAH [Member] CNY	Dec. 31, 2014 CAH [Member] CNY	Jun. 21, 2012 CAH [Member] CNY	Dec. 31, 2012 CAH [Member] Medical Insurance Coverage [Member] CNY	Dec. 31, 2012 CAH [Member] Radiotherapy Permits [Member] CNY	Dec. 03, 2014 Datang Healthcare Corporation Limited ("Datang") [Member]	Dec. 03, 2014 Xi'AnWanjiehuaxiang Medical Technology Development Co., Ltd. ("CCICC") [Member] USD ($)	Dec. 03, 2014 Xi'AnWanjiehuaxiang Medical Technology Development Co., Ltd. ("CCICC") [Member] CNY
Business Acquisition [Line Items]
Equity interest in equity method investment	100.00%	100.00%					100.00%										52.00%			52.00%
Cash consideration														248,784
Contingent consideration based on achievement																	128,573
Fair value of contingent consideration																	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	329	2,044	9,822	30,922											43,644	61,706
Unrecognized tax position, loss incurred in previous years															174,576
Income tax uncertainties, local tax bureau approved claim amount			0
Income tax uncertainties local tax bureau pending approval amount			0
Business combination indemnification assets decreased amount			59,518
Put Option expiry date	39 months	39 months
Goodwill impairment	47,204	292,885														0
Total consideration of equity interest sold	51,167	317,470			12,967	80,453						40,020	248,311								24,114	149,612
Date of completion of disposal	Dec. 18, 2014	Dec. 18, 2014
Recognized a gain on the disposal								$ 6,203	38,487

Acquisitions and Disposals - 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 CNY	Jun. 21, 2012 CAH [Member] 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		59,518			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	$ 47,204	292,885	292,885		292,885

Acquisitions and Disposals - Schedule of Breakdown of Assets and Liabilities Attributed to Discontinued Operations (Detail) (CAH and WHT [Member]) In Thousands, unless otherwise specified	Dec. 18, 2014 USD ($)	Dec. 18, 2014 CNY
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Current assets	$ 19,708	122,280
Property, plant and equipment, net	100,068	620,883
Goodwill	47,204	292,885
Acquired Intangible assets, net	4,663	28,929
Prepaid land lease payments	13,710	85,061
Indemnification assets, non-current portion	9,593	59,518
Loan to a non-controlling shareholder	11,702	72,609
Other non-current assets	6,552	40,651
Current liabilities	(78,002)	(483,969)
Non-current liabilities	(28,211)	(175,041)
Non-controlling interests	(49,056)	(304,370)
Net assets disposed	$ 57,931	359,436

Acquisitions and Disposals - Schedule of Gain Realized on Disposal (Detail) (CAH and WHT [Member]) In Thousands, unless otherwise specified	0 Months Ended
	Dec. 18, 2014 USD ($)	Dec. 18, 2014 CNY	Dec. 18, 2014 USD ($)	Dec. 18, 2014 CNY
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration			$ 64,134	397,923
Disposition of net assets			57,931	359,436
Gain on disposal of CAH and WHT	$ 6,203	38,487

Acquisitions and Disposals - Reconciliation of Net Income from Discontinued Operations (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2014 CAH and WHT [Member] USD ($)	Dec. 31, 2014 CAH and WHT [Member] CNY	Dec. 31, 2013 CAH and WHT [Member] CNY	Dec. 31, 2012 CAH and WHT [Member] CNY
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenues					$ 78,939	489,787	417,511	206,698
Cost of revenues					(70,236)	(435,785)	(369,295)	(172,681)
Selling, general and administrative expenses					(3,257)	(20,210)	(23,782)	(10,648)
Interest expense					(1,857)	(11,519)	(10,143)	(3,804)
Other (expenses) income					1,654	10,259	8,517	(4,035)
Gain on disposal					6,203	38,487
Income tax expense					(7,340)	(45,543)	(12,043)	(7,936)
Net income from discontinued operations	4,106	25,476	10,765	7,594	4,106	25,478	10,765	7,594
Net income (loss) attributable to noncontrolling interests	(715)	(4,437)	5,303	3,649	(692)	(4,291)	6,625	5,741
Net income attributable to ordinary shareholders	$ 20,100	124,709	85,893	130,831	$ 4,798	29,767	4,140	1,853

Acquisitions and Disposals - Summary of Cash Flows from Discontinued Operations (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2014 CAH and WHT [Member] USD ($)	Dec. 31, 2014 CAH and WHT [Member] CNY	Dec. 31, 2013 CAH and WHT [Member] CNY	Dec. 31, 2012 CAH and WHT [Member] CNY
Condensed Cash Flow Statements, Captions [Line Items]
Net cash generated from operating activities					$ 9,891	61,372	85,867	93,136
Net cash used in investing activities					(6,998)	(43,420)	(46,461)	(109,126)
Net cash (used in) generated from financing activities					1,713	10,627	(38,153)	(5,467)
Cash acquired in acquisition of CAH in 2012				223,403				28,939
Net increase in cash	31,533	195,649	207,651	(143,696)	4,606	28,579	1,253	7,482
Cash at beginning of year	45,617	283,033	75,382	219,078	1,410	8,748	7,495	13
Cash at end of year	$ 77,150	478,682	283,033	75,382	$ 6,016	37,327	8,748	7,495

Restricted Cash - Additional Information (Detail) In Thousands, unless otherwise specified	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY
Cash and Cash Equivalents [Abstract]
Current and non-current restricted cash	$ 80,935	502,168	422,140

Accounts Receivable - Schedule of Accounts Receivable (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY
Receivables [Abstract]
Accounts receivable	$ 43,080	267,291	317,000
Allowance for doubtful accounts	(368)	(2,281)	(3,091)
Accounts receivable, net	42,712	265,010	313,909
Movement in allowance for doubtful accounts:
Balance at beginning of the year	498	3,091	3,091	16,057
Provisions for the year	113	700	0
Written back during the year	(243)	(1,510)	0	(12,966)
Balance at end of the year	$ 368	2,281	3,091	3,091

Accounts Receivable - Additional Information (Detail) In Thousands, unless otherwise specified	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY
Receivables [Abstract]
Accounts receivable used to secure bank borrowings	$ 12,303	76,333	49,481
Secured debt	$ 22,232	137,942	136,626

Prepayments and Other Current Assets - Schedule of Prepayments and Other Current Assets (Detail) In Thousands, unless otherwise specified							12 Months Ended
	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY	Dec. 31, 2014 CAH and WHT [Member] USD ($)	Dec. 31, 2014 CAH and WHT [Member] CNY	Dec. 31, 2013 CAH and WHT [Member] CNY	Dec. 31, 2014 Reserve for Unrecoverable Deposits [Member] USD ($)	Dec. 31, 2014 Reserve for Unrecoverable Deposits [Member] CNY	Dec. 31, 2013 Reserve for Unrecoverable Deposits [Member] CNY
Prepaid Expenses And Other Current Assets [Line Items]
Prepayments to suppliers	$ 51	317	1,141
Due from suppliers	9,405	58,357	65,181
Advances to hospitals	721	4,473	21,476
Advances to employees	1,637	10,154	10,825
Deferred costs			6,200
Consideration receivable for disposal of CAH and WHT				12,967	80,453	0
Others	4,035	25,035	15,949
Prepayments and other current assets, gross	28,816	178,789	120,772
Reserve for unrecoverable deposits	(245)	(1,522)	(9,292)
Prepayments and other current assets	28,570	177,267	111,480
Movement in reserve for unrecoverable deposits:
Balance at beginning of the year							1,498	9,292	10,270
Provisions for the year							213	1,324	1,533
Write off of provisions							(1,535)	(9,524)	(1,533)
Foreign currency translation							69	430	(978)
Balance at end of the year							$ 245	1,522	9,292

Prepayments and Other Current Assets - Schedule of Prepayments and Other Current Assets (Parenthetical) (Detail)	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY	Dec. 31, 2014 Reserve for Unrecoverable Deposits [Member] USD ($)	Dec. 31, 2014 Reserve for Unrecoverable Deposits [Member] 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]
Contractual obligations associated with purchase contracts	$ 0	0	0
Provision on advances to hospitals				$ 245,000	1,522,000	$ 1,498,000	9,292,000	10,270,000

Inventories - Schedule of Inventory (Detail) In Thousands, unless otherwise specified	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY	Dec. 31, 2013 Medicine [Member] CNY	Dec. 31, 2014 Medical Supplies [Member] USD ($)	Dec. 31, 2014 Medical Supplies [Member] CNY	Dec. 31, 2013 Medical Supplies [Member] CNY	Dec. 31, 2014 Low-value Consumables [Member] USD ($)	Dec. 31, 2014 Low-value Consumables [Member] CNY	Dec. 31, 2013 Low-value Consumables [Member] CNY
Inventory [Line Items]
Inventories	$ 481	2,986	19,717	12,255	$ 435	2,698	7,190	$ 46	288	272

Property, Plant and Equipment, Net - Schedule of Property Plant and Equipment Net (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY	Dec. 31, 2014 Buildings [Member] USD ($)	Dec. 31, 2014 Buildings [Member] CNY	Dec. 31, 2013 Buildings [Member] CNY	Dec. 31, 2014 Medical Equipment [Member] USD ($)	Dec. 31, 2014 Medical Equipment [Member] CNY	Dec. 31, 2013 Medical Equipment [Member] CNY	Dec. 31, 2014 Electronic and Office Equipment [Member] USD ($)	Dec. 31, 2014 Electronic and Office Equipment [Member] CNY	Dec. 31, 2013 Electronic and Office Equipment [Member] CNY	Dec. 31, 2014 Motor Vehicles [Member] USD ($)	Dec. 31, 2014 Motor Vehicles [Member] CNY	Dec. 31, 2013 Motor Vehicles [Member] CNY	Dec. 31, 2014 Leasehold Improvement and Building Improvement [Member] USD ($)	Dec. 31, 2014 Leasehold Improvement and Building Improvement [Member] CNY	Dec. 31, 2013 Leasehold Improvement and Building Improvement [Member] CNY	Dec. 31, 2014 Construction in Progress [Member] USD ($)	Dec. 31, 2014 Construction in Progress [Member] CNY	Dec. 31, 2013 Construction in Progress [Member] CNY
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 181,110	1,123,716	1,888,798	$ 46	285	402,671	$ 173,680	1,077,612	1,324,206	$ 2,004	12,432	36,458	$ 285	1,768	3,931	$ 820	5,087	5,087	$ 4,275	26,532	116,445
Less: accumulated depreciation	(59,771)	(370,854)	(393,046)
Property, plant and equipment before impairment	121,339	752,862	1,495,752
Less: accumulated impairment charges	(512)	(3,179)	(3,179)
Property, plant and equipment after impairment	$ 120,827	749,683	1,492,573

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, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY
Property, Plant and Equipment [Abstract]
Depreciation of property, plant and equipment	$ 28,206	175,008	149,975	119,919
Property and equipment pledged as collateral	26,583	164,938	502,575
Secured bank borrowings	26,301	163,185	254,308
Equipment under operating lease, cost	171,978	1,067,057	1,113,934
Equipment under operating lease, accumulated depreciation	$ 56,011	347,524	305,165

Prepaid Land Lease Payments - Schedule of Prepaid Land Lease Payments (Detail) In Thousands, unless otherwise specified	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY
Goodwill and Intangible Assets Disclosure [Abstract]
Prepaid land lease payments	$ 8,522	52,878	145,692
Less: accumulated amortization	(217)	(1,349)	(5,491)
Net carrying value	$ 8,305	51,529	140,201

Prepaid Land Lease Payments - Schedule of Estimated Annual Amortization Expenses (Detail) In Thousands, unless otherwise specified	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY
Goodwill and Intangible Assets Disclosure [Abstract]
2015	$ 175	1,083
2016	175	1,083
2017	175	1,083
2018	175	1,083
2019	$ 175	1,083

Goodwill and Intangible Assets, Net - Schedule of Goodwill (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2012 CNY
Goodwill and Intangible Assets Disclosure [Abstract]
Balance at beginning of year	$ 47,204	292,885
Acquisition of CAH (note 4)			292,885
Less: Disposal of CAH and WHT (note 4)	(47,204)	(292,885)
Balance at end of year			292,885

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
	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2014 Customer Relationships [Member] CNY	Dec. 31, 2013 Customer Relationships [Member] CNY	Dec. 31, 2014 Customer Relationships [Member] USD ($)	Dec. 31, 2014 Operating Lease Intangibles [Member] CNY	Dec. 31, 2013 Operating Lease Intangibles [Member] CNY	Dec. 31, 2014 Operating Lease Intangibles [Member] USD ($)	Dec. 31, 2014 Medical Insurance Coverage [Member] CNY	Dec. 31, 2013 Medical Insurance Coverage [Member] CNY	Dec. 31, 2014 Radiotherapy Permits [Member] CNY	Dec. 31, 2013 Radiotherapy Permits [Member] CNY	Dec. 31, 2014 Other Intangible Assets [Member] CNY	Dec. 31, 2013 Other Intangible Assets [Member] CNY	Dec. 31, 2014 Other Intangible Assets [Member] USD ($)
Intangible assets, net:
Intangible assets, net, beginning balance		116,843	146,512		75,880	98,779	$ 9,046	4,176	5,537	$ 430	25,500	28,500	7,857	9,286	3,430	4,410	$ 395
Amortization expenses	(3,717)	(23,061)	(29,669)	(28,658)	(16,383)	(22,899)		(1,270)	(1,361)		(3,000)	(3,000)	(1,428)	(1,429)	(980)	(980)
Disposal of CAH and WHT (note 4)		(28,929)									(22,500)		(6,429)
Other disposal		(3,610)			(3,388)			(222)
Intangible assets, net, ending balance	9,871	61,243	116,843	146,512	56,109	75,880	9,046	2,684	4,176	430		25,500		7,857	2,450	3,430	395
Intangible assets, cost		173,837			154,080			14,857							4,900
Less: accumulated amortization		(112,594)			(97,971)			(12,173)							(2,450)
Intangible assets, net	$ 9,871	61,243	116,843	146,512	56,109	75,880	$ 9,046	2,684	4,176	$ 430		25,500		7,857	2,450	3,430	$ 395

Goodwill and Intangible Assets, Net - Additional Information (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2014 Acquired Finite Lived Intangible Assets [Member] USD ($)	Dec. 31, 2014 Acquired Finite Lived Intangible Assets [Member] CNY	Dec. 31, 2013 Acquired Finite Lived Intangible Assets [Member] CNY	Dec. 31, 2012 Acquired Finite Lived Intangible Assets [Member] CNY
Finite-Lived Intangible Assets [Line Items]
Amortization expenses	$ 3,717	23,061	29,669	28,658	$ 3,717	23,061	29,669	28,658

Goodwill and Intangible Assets, Net - Schedule of Estimated Annual Amortization Expenses (Detail) In Thousands, unless otherwise specified	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY
Goodwill and Intangible Assets Disclosure [Abstract]
2015	$ 2,850	17,685
2016	2,149	13,331
2017	1,881	11,672
2018	1,461	9,065
2019	$ 1,225	7,603

Deposits for Non-Current Assets - Schedule of Deposits for Non-Current Assets (Detail) In Thousands, unless otherwise specified				12 Months Ended
	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY	Dec. 31, 2014 Reserve for Noncurrent Unrecoverable Deposits [Member] USD ($)	Dec. 31, 2014 Reserve for Noncurrent Unrecoverable Deposits [Member] CNY	Dec. 31, 2013 Reserve for Noncurrent Unrecoverable Deposits [Member] CNY
Valuation and Qualifying Accounts Disclosure [Line Items]
Deposits for purchases of property, plant and equipment	$ 15,814	98,118	73,621
Others	4,770	29,600	29,600
Deposits, gross	20,584	127,718	103,221
Reserve for unrecoverable deposits	(4,279)	(26,552)	(26,552)
Deposits	16,305	101,166	76,669
Balance at beginning of the year				4,279	26,552	26,552
Provisions for the year				0	0	0
Balance at end of the year				$ 4,279	26,552	26,552

Deposits for Non-Current Assets - Schedule of Deposits for Non-Current Assets (Parenthetical) (Detail) In Thousands, unless otherwise specified	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY	Dec. 31, 2014 Construction Arrangement [Member] USD ($)	Dec. 31, 2014 Construction Arrangement [Member] CNY	Dec. 31, 2013 Construction Arrangement [Member] CNY	Dec. 31, 2014 Capital Addition Purchase Commitments [Member] USD ($)	Dec. 31, 2014 Capital Addition Purchase Commitments [Member] CNY
Valuation and Qualifying Accounts Disclosure [Line Items]
Commitments to purchase certain medical equipment							$ 4,942	30,663
Deposits	$ 16,305	101,166	76,669	$ 4,770	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, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY
Leases [Abstract]
Total minimum lease payments to be received	$ 50,315	312,184	396,734
Initial direct cost	639	3,963	3,963
Total	50,954	316,147	400,697
Unearned income	(6,666)	(41,360)	(72,416)
Net investment in direct finance leases	44,288	274,787	328,281
Current	23,185	143,853	128,814
Non-current	$ 21,103	130,934	199,467

Net Investment in Direct Financing Leases - Additional Information (Detail) In Thousands, unless otherwise specified	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY	Dec. 31, 2014 Line of Credit Entered into by Subsidiary [Member] USD ($)	Dec. 31, 2014 Line of Credit Entered into by Subsidiary [Member] CNY	Dec. 31, 2013 Line of Credit Entered into by Subsidiary [Member] CNY
Schedule Of Capital Leases Future Minimum Payments Receivable [Line Items]
Net investment in financing leases	$ 44,288	274,787	328,281	$ 33,434	207,445	321,602
Secure bank borrowings	$ 22,046	136,785	117,940

Net Investment in Direct Financing Leases - Schedule of Future Minimum Lease Payments (Detail) In Thousands, unless otherwise specified	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY
Leases [Abstract]
2015	$ 23,896	148,264
2016	16,874	104,696
2017	9,691	60,130
2018	493	3,057
2019	$ 0	0

Equity Method Investments - Schedule of Equity Method Investments (Detail)	Dec. 31, 2014	Dec. 31, 2014 Suzhou Chorus Medical Technologies Co., Ltd [Member]	Dec. 31, 2013 Suzhou Chorus Medical Technologies Co., Ltd [Member]	Dec. 17, 2012 Suzhou Chorus Medical Technologies Co., Ltd [Member]	Dec. 31, 2014 JYADK [Member]	Dec. 31, 2013 JYADK [Member]	Dec. 31, 2014 BPC [Member]	Dec. 31, 2013 BPC [Member]	Oct. 19, 2012 BPC [Member]	Dec. 31, 2014 PTC [Member]	Dec. 31, 2013 PTC [Member]	Dec. 31, 2014 Global Oncology [Member]	Mar. 03, 2014 Global Oncology [Member]
Schedule of Equity Method Investments [Line Items]
Equity interest in equity method investment	100.00%	36.00%	36.00%	36.00%	33.00%	33.00%	25.00%	25.00%	25.00%	45.00%	45.00%	46.90%	46.90%

Equity Method Investments - Schedule of Equity Method Investments (Parenthetical) (Detail) In Thousands, except Share data, unless otherwise specified	12 Months Ended				0 Months Ended					0 Months Ended									0 Months Ended
	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Oct. 27, 2014 Suzhou Chorus Medical Technologies Co., Ltd [Member] USD ($)	Oct. 27, 2014 Suzhou Chorus Medical Technologies Co., Ltd [Member] CNY	Dec. 31, 2014 Suzhou Chorus Medical Technologies Co., Ltd [Member]	Dec. 31, 2013 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, 2014 JYADK [Member]	Dec. 31, 2013 JYADK [Member]	Dec. 31, 2012 JYADK [Member] CNY	Dec. 31, 2011 JYADK [Member] CNY	Dec. 31, 2014 BPC [Member]	Dec. 31, 2013 BPC [Member]	Oct. 19, 2012 BPC [Member] CNY	Dec. 28, 2012 MD Anderson Cancer Center Proton Therapy Center [Member]	Mar. 03, 2014 Global Oncology [Member]	Dec. 31, 2014 Global Oncology [Member]	Mar. 03, 2014 Global Oncology [Member] USD ($)	Mar. 03, 2014 Global Oncology [Member] CNY	Dec. 28, 2012 PTC [Member] USD ($)	Dec. 28, 2012 PTC [Member] CNY	Dec. 28, 2012 PTC GP Management LLC [Member]	Dec. 28, 2012 General Partner [Member]
Schedule of Equity Method Investments [Line Items]
Voting interest acquired													6.00%	27.00%
Equity interest in equity method investment	100.00%	100.00%					36.00%	36.00%	36.00%		33.00%	33.00%			25.00%	25.00%	25.00%	44.40%		46.90%	46.90%	46.90%	44.55%	44.55%	45.00%	1.00%
Number of invested shares																			340,000
Purchase price of entity									2,400				120	540			25,000				$ 743	4,610	$ 32,291	201,176
Investments in equity method investees	$ 1,053	6,534	2,640	228,696	$ 309	1,920				2,640

Equity Method Investments - Additional Information (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2014 PTC [Member] USD ($)	Dec. 31, 2014 PTC [Member] CNY
Schedule Of Results Related To Equity Accounted Investees [Line Items]
Share of net profit	$ 2,242	13,911	13,470	1,790	$ 17,268	107,139
Cash distribution from an equity investee	$ 3,543	21,984	24,714		$ 3,032	18,812

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

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Other Non-Current Assets - Schedule of Other Non-Current Assets (Detail) In Thousands, unless otherwise specified	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY
Other Assets, Noncurrent Disclosure [Abstract]
Deferred costs	$ 505	3,134	740
Deposits - long-term	3,133	19,442	62,139
Others	4,887	30,316	23,968
Other non-current assets	$ 8,525	52,892	86,847

Other Non-Current Assets - Schedule of Other Non-Current Assets (Parenthetical) (Detail) In Thousands, unless otherwise specified	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY	Dec. 31, 2014 Arrangement for Robotic Radio Surgery System [Member] USD ($)	Dec. 31, 2014 Arrangement for Robotic Radio Surgery System [Member] CNY	Jun. 21, 2011 Arrangement for Robotic Radio Surgery System [Member] CNY
Schedule Of Long Term Prepayment Deposits And Other Assets [Line Items]
Deposits - long-term	$ 3,133	19,442	62,139	$ 2,957	18,346	23,608
Security deposits non-current				$ 2,361	14,647

Other Non-Current Assets - Additional Information (Detail) In Thousands, unless otherwise specified				12 Months Ended
	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY	Dec. 31, 2014 Arrangement Management Services at Hanzhong Hospital [Member] USD ($)	Dec. 31, 2014 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	$ 3,133	19,442	62,139	$ 1,018	6,316	9,500
Installment end date				May 31, 2020	May 31, 2020
Security deposits non-current				$ 772	4,795

Bank Borrowings - Schedule of Bank Borrowings (Detail) In Thousands, unless otherwise specified	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY
Debt Disclosure [Abstract]
Short-term	$ 51,918	322,128	487,964
Long-term, current portion	39,686	246,233	273,310
Total	91,604	568,361	761,274
Long-term, non-current portion	54,069	335,479	324,974
Total bank borrowings	$ 145,673	903,840	1,086,248

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.

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Bank Borrowings - Additional Information (Detail)				12 Months Ended
Bank Borrowings - Additional Information (Detail)	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY	Dec. 31, 2014 International Finance Corporation [Member]	Feb. 18, 2014 International Finance Corporation [Member] USD ($)	Feb. 18, 2014 International Finance Corporation [Member] CNY	Dec. 31, 2013 Xian New Changan Medical Investment Co Ltd [Member]	Dec. 31, 2014 Line of Credit Entered into by Subsidiary [Member] USD ($)	Dec. 31, 2014 Line of Credit Entered into by Subsidiary [Member] CNY	Dec. 31, 2013 Line of Credit Entered into by Subsidiary [Member] CNY	Dec. 31, 2014 Short-term Bank Borrowings [Member] USD ($)	Dec. 31, 2014 Short-term Bank Borrowings [Member] CNY	Dec. 31, 2013 Short-term Bank Borrowings [Member] CNY	Dec. 31, 2014 Long-term Bank Borrowings [Member] USD ($)	Dec. 31, 2014 Long-term Bank Borrowings [Member] CNY	Dec. 31, 2013 Long-term Bank Borrowings [Member] CNY	Dec. 31, 2014 Short Term Bank Credit Lines [Member] USD ($)	Dec. 31, 2014 Short Term Bank Credit Lines [Member] CNY	Dec. 31, 2014 Long Term Bank Credit Lines [Member] USD ($)	Dec. 31, 2014 Long Term Bank Credit Lines [Member] CNY
Debt Instrument [Line Items]
Short term bank borrowing			72,500,000
Equity interest in equity method investment	100.00%	100.00%					48.00%
Property and equipment pledged as collateral	26,583,000	164,938,000	502,575,000
Accounts receivable used to secure bank borrowings	12,303,000	76,333,000	49,481,000
Net investment in direct financing leases	44,288,000	274,787,000	328,281,000					33,434,000	207,445,000	321,602,000
Restricted cash	80,935,000	502,168,000	422,140,000
Short-term bank borrowings, weighted average interest rate	1.96%	1.96%	4.64%
Long-term bank borrowings, weighted average interest rate	3.91%	3.91%	6.02%
Maximum borrowing capacity of credit line											87,657,000	543,877,000	436,472,000	58,016,000	359,963,000	649,776,000
Unutilized bank credit lines																	1,500,000	9,307,000	302,753,000	1,878,460,000
Principal amount of loan					20,000,000
Debt instrument, repayment term				Principal amount is repayable on October 15, 2018 and April 15, 2019 by two equal installments.
Debt instrument, conversion term				The loan gives IFC the right to convert the loan in whole or in part, at any time prior to the fifth anniversary of the date of the disbursement of the loan, into ADSs of the Company at the conversion price in effect at such time.
Conversion price per ADS					$ 6.90
Fair value of debt instrument					$ 14,149,000	87,792,000

Bank Borrowings - Schedule of Maturities of Long-Term Debt (Detail) In Thousands, unless otherwise specified	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY
Debt Disclosure [Abstract]
Within one year	$ 39,686	246,233
Between one and two years	31,716	196,783
Between two and three years	7,921	49,147
Between three and four years	10,848	67,310
Between four and five years	3,584	22,239
Total	$ 93,755	581,712

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.

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Accrued Expenses and Other Liabilities - Schedule of Accrued Expenses and Other Liabilities (Detail) In Thousands, unless otherwise specified	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY
Payables and Accruals [Abstract]
Accrued expenses	$ 2,254	13,986	14,424
Salaries and welfare payable	835	5,178	43,687
Business and other taxes payable	1,068	6,627	12,617
Unrecognized tax positions (note 25)	5,901	36,616	49,355
Other accruals	5,500	34,123	25,611
Financial derivatives	5,425	33,663
Notes payable			795
Total	$ 20,983	130,193	146,489

Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, expected to be settled within one year or normal operating cycle, if longer. Includes assets not subject to a master netting arrangement and not elected to be offset.

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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.

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Accrued Expenses and Other Liabilities - Schedule of Accrued Expenses and Other Liabilities (Parenthetical) (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY
Payables and Accruals [Abstract]
Fair value of derivatives	$ 5,425	33,663
Loss on changes in fair value of derivatives	$ 420	2,605

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Other Long Term Liabilities - Schedule of Other Long-Term Liabilities (Detail) In Thousands, unless otherwise specified	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY
Other Liabilities, Noncurrent [Abstract]
Deferred revenue, non-current portion	$ 217	1,349	1,992
Lease deposits	322	2,000	2,000
Liability arising from an unfavorable contract			28,377
Others	65	400	400
Total	$ 604	3,749	32,769

Shareholders' Equity - Additional Information (Detail) In Thousands, except Share data, unless otherwise specified	0 Months Ended				12 Months Ended							12 Months Ended
	Jul. 28, 2014 USD ($)	Jul. 28, 2014 CNY	Jan. 07, 2014 USD ($)	Jan. 07, 2014 CNY	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)	Jul. 28, 2014	Jan. 07, 2014	Dec. 31, 2013 American Depositary Shares [Member]	Dec. 31, 2012 American Depositary Shares [Member] USD ($)	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						$ 982	$ 6,950	$ 1,087	$ 11,416				$ 20,000
Shares repurchased												217,036	1,972,063	316,645		651,108	5,916,189	949,935
Date declared	Jul. 28, 2014	Jul. 28, 2014	Jan. 07, 2014	Jan. 07, 2014
Amount of dividend paid	$ 40,612	251,979	$ 32,489	201,583
Special dividend per ordinary share	$ 0.30		$ 0.24		$ 0	$ 0	$ 0
Dividends payable, date to be paid										2014-11	2014-04

Restricted Net Assets - Additional Information (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2014 Foreign Tax Authority [Member]	Dec. 31, 2014 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	$ 298,345	1,851,112

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

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Taxation - Additional Information (Detail)	12 Months Ended
Taxation - Additional Information (Detail)	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2014 Leasing [Member]	Dec. 31, 2014 Technical Services [Member]	Dec. 31, 2014 AMT [Member]	Dec. 31, 2013 AMT [Member]	Dec. 31, 2012 AMT [Member]	Dec. 31, 2014 Medstar (Shanghai) Leasing Co., Ltd. ("MSC") [Member]	Dec. 31, 2013 Medstar (Shanghai) Leasing Co., Ltd. ("MSC") [Member]	Dec. 31, 2012 Medstar (Shanghai) Leasing Co., Ltd. ("MSC") [Member]	Dec. 31, 2014 CMS Hospital Management Co., Ltd. ("CHM") [Member]	Dec. 31, 2013 CMS Hospital Management Co., Ltd. ("CHM") [Member]	Dec. 31, 2012 CMS Hospital Management Co., Ltd. ("CHM") [Member]	Dec. 31, 2014 Beijing Yundu Internet Technology Co., Ltd. ("Yundu") [Member]	Dec. 31, 2013 Beijing Yundu Internet Technology Co., Ltd. ("Yundu") [Member]	Dec. 31, 2012 Beijing Yundu Internet Technology Co., Ltd. ("Yundu") [Member]	Dec. 31, 2014 Tianjin Kangmeng Radiology Equipment Management Co., Ltd. ("TKM") [Member]	Dec. 31, 2013 Tianjin Kangmeng Radiology Equipment Management Co., Ltd. ("TKM") [Member]	Dec. 31, 2012 Tianjin Kangmeng Radiology Equipment Management Co., Ltd. ("TKM") [Member]	Dec. 31, 2014 China [Member] USD ($)	Dec. 31, 2014 China [Member] CNY	Dec. 31, 2013 China [Member] CNY	Dec. 31, 2014 United States of America [Member] USD ($)	Dec. 31, 2014 United States of America [Member] CNY	Dec. 31, 2013 United States of America [Member] CNY
Income Tax Contingency [Line Items]
Applicable tax rates	25.00%	25.00%	25.00%	25.00%			25.00%	25.00%	25.00%	25.00%	25.00%	25.00%	25.00%	25.00%	25.00%	25.00%	25.00%	25.00%	25.00%	25.00%	25.00%				35.00%	35.00%
Income tax profits																									$ 201,000	1,246,000
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	2,028,000	12,585,000	21,220,000
Tax positions for which ultimate deductibility is highly certain	1,247,000	7,735,000	80,762,000
Income tax liabilities, interest rate	0.05%	0.05%
Income tax liabilities, penalty rate	50.00%	50.00%
Uncertain tax position, impact on taxes	329,000	2,044,000	9,822,000	30,922,000
Accrued interest and penalties	2,626,000	16,296,000	53,274,000
Deferred income tax liabilities on undistributed earnings	5,793,000	35,946,000	14,571,000
Accrued interest payable to inter-company																						0	0	1,032,000
Provision for withholding tax																						0	0	103,000	80,000	497,000	1,233,000
Undistributed earnings																									$ 267,000	1,656,000	4,110,000
Business tax	5.00%	5.00%
Value added tax					17.00%
Business tax after value added tax						6.00%

Taxation - Schedule of (Loss) Income from Continuing Operations Before Income Taxes (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY
Income Tax Disclosure [Abstract]
Non - PRC	$ (2,830)	(17,561)	(24,037)	(22,250)
PRC	31,141	193,207	168,306	203,385
Total	$ 28,311	175,646	144,269	181,135

Taxation - Schedule of Income Tax Expense from Continuing Operations (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY
Income Tax Disclosure [Abstract]
Current tax expense	$ 9,111	56,526	46,377	51,890
Deferred tax expense	3,921	24,324	17,461	2,359
Income tax expense	$ 13,032	80,850	63,838	54,249

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

+ References+ Details

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, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY
Income Tax Disclosure [Abstract]
Income from continuing operations before income taxes	$ 28,311	175,646	144,269	181,135
Income tax computed at the statutory tax rate of 25%	7,078	43,912	36,067	45,284
Effect of different tax rates in different jurisdictions	478	2,960	7,910	5,506
Non-deductible expenses	1,916	11,887	6,448	1,530
Interests and penalties on unrecognized tax positions	329	2,044	3,576	1,929
Changes of valuation allowance	(76)	(466)	(6,070)
Withholding tax	3,306	20,513	15,907
Income tax expense	$ 13,032	80,850	63,838	54,249

Taxation - Reconciliation of Accrued Unrecognized Tax Positions (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY
Income Tax Disclosure [Abstract]
Balance at beginning of year	$ 16,356	101,485	104,480
Additions based on tax positions related to the current year	1,433	8,890	19,182
Additions (decrease) related to prior year tax position	197	1,219	(22,177)
Decrease due to the disposal of CAH and WHT	(14,711)	(91,274)
Balance at end of year	$ 3,275	20,320	101,485

Taxation - Schedule of Deferred Taxes (Detail) In Thousands, unless otherwise specified	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY
Deferred tax assets, current portion
Accrued expenses	$ 617	3,826	10,860
Allowance for doubtful accounts	112	697	46,565
Deferred revenue, current	161	1,002	2,679
Others	118	726	1,223
Net deferred tax assets, current portion	1,008	6,251	61,327
Valuation allowance	(140)	(866)	(46,611)
Net deferred tax assets, current portion	868	5,385	14,716
Deferred tax liabilities, current portion
Deferred cost, current portion	(100)	(618)	(2,918)
Revenue generated from financing lease	(393)	(2,439)	(2,006)
Total deferred tax liabilities, current portion	(493)	(3,057)	(4,924)
Deferred tax assets, current portion, net	573	3,556	10,652
Deferred tax liabilities, current portion, net	(198)	(1,228)	(860)
Deferred tax assets, non-current portion
Depreciation and amortization	3,656	22,683	41,244
Deposits for non-current assets	894	5,548	5,548
Intangible assets	157	972	1,132
Deferred revenue, non-current portion	54	337	498
Long term receivables	70	432	432
Long term investment impairment			10,204
Net operating loss	1,073	6,659	6,555
Others	201	1,250	2,659
Deferred tax assets non-current	6,105	37,881	68,272
Valuation allowance	(914)	(5,668)	(15,406)
Net deferred tax assets, non-current portion	5,192	32,213	52,866
Deferred tax liabilities, non-current portion
Deferred costs	(6,311)	(39,144)	(19,253)
Intangible assets	(983)	(6,098)	(7,972)
Property, plant and equipment	(1,935)	(12,015)	(40,811)
GZ Proton share transfer	(1,289)	(8,000)
Total deferred tax liabilities, non-current portion	(10,518)	(65,257)	(68,036)
Deferred tax assets, non-current portion, net	2,769	17,183	17,721
Deferred tax liabilities, non-current portion, net	$ (8,095)	(50,227)	(32,891)

Taxation - Schedule of Deferred Taxes (Parenthetical) (Detail) In Thousands, unless otherwise specified	12 Months Ended														12 Months Ended
	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2014 Parent Company [Member] USD ($)	Dec. 31, 2014 Parent Company [Member] CNY	Dec. 31, 2013 Parent Company [Member] CNY	Dec. 31, 2012 Parent Company [Member] CNY	Dec. 31, 2014 Current Portion [Member] USD ($)	Dec. 31, 2014 Current Portion [Member] CNY	Dec. 31, 2013 Current Portion [Member] CNY	Dec. 31, 2014 Non Current Portion [Member] USD ($)	Dec. 31, 2014 Non Current Portion [Member] CNY	Dec. 31, 2013 Non Current Portion [Member] CNY	Dec. 31, 2014 Minimum [Member]	Dec. 31, 2014 Maximum [Member]
Income Tax Contingency [Line Items]
Deferred tax assets offset against deferred tax liabilities									$ 295	1,829	4,064	$ 2,423	15,030	35,145
Net operating losses	$ 29,600	183,649	156,296	181,936	$ (1,394)	(8,646)	(26,259)	(22,175)
Net operating loss carry forwards expiration year															2016	2019

Taxation - Schedule of Movement of Valuation Allowance (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY
Income Tax Disclosure [Abstract]
Balance at beginning of year	$ (9,995)	(62,017)	(62,938)
Disposal of CAH and WHT	9,017	55,949
Change of valuation allowance in the current year	(76)	(466)	921
Balance at end of year	$ (1,054)	(6,534)	(62,017)

Share-Based Awards - Additional Information (Detail) In Thousands, except Share data, unless otherwise specified	0 Months Ended		12 Months Ended			12 Months Ended		0 Months Ended			12 Months Ended
	Feb. 18, 2014 USD ($)	Sep. 30, 2011 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014 Stock Option [Member] USD ($)	Dec. 31, 2014 Stock Option [Member] CNY	Aug. 01, 2014 Restricted shares [Member]	Jul. 01, 2014 Restricted shares [Member]	Feb. 18, 2014 Restricted shares [Member]	Dec. 31, 2014 Restricted shares [Member] USD ($)	Dec. 31, 2014 Restricted shares [Member] CNY
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Ordinary shares that may be issued			13,218,000
Options granted	3,479,604	355,884	3,479,604
Options granted, exercise price	$ 2.04	$ 2.17	$ 2.04
Contractual life	8 years	8 years
Options exercised			5,218,911	4,376,820	2,143,925
Unrecognized share-based compensation cost						$ 1,802	11,178				$ 2,182	13,536
Weighted-average vesting period over which deferred cost is expected to be recognized						3 years 1 month 17 days	3 years 1 month 17 days				3 years 18 days	3 years 18 days
Shares granted								69,564	21,132	1,370,250	1,460,946	1,460,946
Percentage of shares vested											25.00%	25.00%
Shares vesting period											4 years	4 years
Shares vesting description											The Restricted Shares have a service condition where the grantees can remove restriction on 25% of total number of restricted shares on annual basis over a four year period ending the fourth anniversary of the grant date.	The Restricted Shares have a service condition where the grantees can remove restriction on 25% of total number of restricted shares on annual basis over a four year period ending the fourth anniversary of the grant date.

Share-Based Awards - Schedule of Assumptions Used (Detail)	0 Months Ended
	Feb. 18, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Risk-free interest rate	2.33%
Dividend yield	5.00%
Expected volatility range	39.03%

Share-Based Awards - Schedule of Stock Options (Detail) (USD $)	0 Months Ended		12 Months Ended
	Feb. 18, 2014	Sep. 30, 2011	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Number of Shares
Outstanding, beginning balance			4,643,734
Forfeited			0
Granted	3,479,604	355,884	3,479,604
Outstanding, ending balance			8,123,338	4,643,734
Exercisable			5,218,911	4,376,820	2,143,925
Weighted Average Exercise Price Per Share
Outstanding, beginning balance			$ 3.55
Forfeited			$ 0
Granted	$ 2.04	$ 2.17	$ 2.04
Outstanding, ending balance			$ 2.90	$ 3.55
Exercisable			$ 2.90
Weighted Average Grant-date Fair Value
Outstanding, beginning balance			$ 1.25
Forfeited			$ 0
Granted			$ 0.65
Outstanding, ending balance			$ 0.99	$ 1.25
Exercisable			$ 0.99
Weighted Average Remaining Contractual Term (Years)
Granted			7 years 1 month 17 days
Outstanding			5 years 4 months 13 days	4 years 18 days
Exercisable			5 years 4 months 13 days
Aggregate Intrinsic Value
Outstanding			$ 0
Exercisable			$ 0

Share-Based Awards - Summary of Restricted Shares (Detail) (USD $)	0 Months Ended			12 Months Ended
	Aug. 01, 2014	Jul. 01, 2014	Feb. 18, 2014	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Numbers of shares, Forfeited				0
Restricted shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Awards	69,564	21,132	1,370,250	1,460,946
Numbers of shares, Vested				0
Numbers of shares, Forfeited				0
Numbers of shares, Ending balance				1,460,946
Expected to vest				1,460,946
Weighted average grant date fair value, Granted				$ 1.96
Weighted average grant date fair value, Vested				$ 0
Weighted average grant date fair value, Forfeited				$ 0
Weighted average grant date fair value, Ending balance				$ 1.96
Expected to vest				$ 1.96
Restricted shares [Member] \| February 18, 2014 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Awards				1,370,250
Weighted average grant date fair value, Granted				$ 1.93
Restricted shares [Member] \| July 1, 2014 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Awards				21,132
Weighted average grant date fair value, Granted				$ 2.35
Restricted shares [Member] \| August 1, 2014 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Awards				69,564
Weighted average grant date fair value, Granted				$ 2.44

Share-Based Awards - Schedule of Share-Based Compensation Expense (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 31, 2013 CNY	Dec. 31, 2012 CNY	Dec. 31, 2014 General and Administrative Expense [Member] USD ($)	Dec. 31, 2014 General and Administrative Expense [Member] CNY	Dec. 31, 2013 General and Administrative Expense [Member] CNY	Dec. 31, 2012 General and Administrative Expense [Member] CNY	Dec. 31, 2014 Selling Expenses [Member] USD ($)	Dec. 31, 2014 Selling Expenses [Member] CNY	Dec. 31, 2013 Selling Expenses [Member] CNY	Dec. 31, 2012 Selling Expenses [Member] CNY
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation	$ 1,185	7,349	8,804	9,084	$ 1,065	6,605	6,541	6,776	$ 120	744	2,263	2,308

Related Party Transactions - Schedule of Related Party Transactions Arose from Discontinued Operations (Detail) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014 Shaanxi Juntai [Member] USD ($)	Dec. 31, 2014 Shaanxi Juntai [Member] CNY	Dec. 31, 2013 Shaanxi Juntai [Member] CNY	Dec. 31, 2012 Shaanxi Juntai [Member] CNY	Dec. 31, 2014 Xian New Changan Medical Investment Co Ltd [Member] USD ($)	Dec. 31, 2014 Xian New Changan Medical Investment Co Ltd [Member] CNY	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, 2014 JYADK [Member] USD ($)	Dec. 31, 2014 JYADK [Member] CNY	Dec. 31, 2013 JYADK [Member] CNY	Dec. 31, 2012 JYADK [Member] CNY
Related Party Transaction [Line Items]
Treatment income and other miscellaneous	$ 159	984	1,052	637
Loan to (repayment of a loan from)							(6,590)	100,000
Interest income					1,089	6,755	7,839
Purchase of medical supplies									$ 78	484	805	5,249

Related Party Transactions - Additional Information (Detail) In Thousands, unless otherwise specified	12 Months Ended		0 Months Ended
	Dec. 31, 2014 USD ($)	Dec. 31, 2014 CNY	Dec. 18, 2014 Datang Healthcare Corporation Limited ("Datang") [Member] USD ($)	Dec. 18, 2014 Datang Healthcare Corporation Limited ("Datang") [Member] CNY	Dec. 03, 2014 Datang Healthcare Corporation Limited ("Datang") [Member] USD ($)	Dec. 03, 2014 Datang Healthcare Corporation Limited ("Datang") [Member] CNY	Dec. 18, 2014 Datang Healthcare Corporation Limited ("Datang") [Member]	Dec. 03, 2014 Datang Healthcare Corporation Limited ("Datang") [Member]
Schedule of Other Related Party Transactions [Line Items]
Percentage of equity interest sold	100.00%	100.00%					52.00%	52.00%
Total consideration of equity interest sold	$ 51,167	317,470	$ 64,134	397,923	$ 64,134	397,923

Related Party Transactions - Schedule of Related Party Balances Related to Discontinued Operations and Derecognized (Detail) (CNY) In Thousands, unless otherwise specified	Dec. 31, 2013
Related Party Transaction [Line Items]
Due from related parties, current	10,265
Loan to a noncontrolling shareholder, non-current	93,410
Due to related parties - current	(3,217)
Due to related parties - noncurrent	(26,828)
Xian New Changan Medical Investment Co Ltd [Member]
Related Party Transaction [Line Items]
Due from related parties, current	7,839
Loan to a noncontrolling shareholder, non-current	93,410
Due to related parties - current	(1,500)
Due to related parties - noncurrent	(7,527)
Shaanxi Juntai [Member]
Related Party Transaction [Line Items]
Due from related parties, current	2,426
Due to related parties - noncurrent	(19,301)
JYADK [Member]
Related Party Transaction [Line Items]
Due to related parties - current	(1,717)

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).

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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).

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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).

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