View Filing Data

Print Document View Excel Document

Document and Entity Information	12 Months Ended
Document and Entity Information	Dec. 31, 2019 shares
Document and Entity Information [Abstract]
Document Type	20-F
Amendment Flag	false
Document Registration Statement	false
Document Annual Report	true
Document Period End Date	Dec. 31, 2019
Document Transition Report	false
Document Shell Company Report	false
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Entity Registrant Name	Concord Medical Services Holdings Ltd
Entity Central Index Key	0001472072
Current Fiscal Year End Date	--12-31
Trading Symbol	CCM
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding	130,241,995
Entity Shell Company	false
Entity Emerging Growth Company	false

CONSOLIDATED BALANCE SHEETS ¥ in Thousands, $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)
Current assets:
Cash and cash equivalents	$ 10,674	¥ 74,307	¥ 404,742
Restricted cash	0	0	421,990
Short-term investment	0	0	50,000
Accounts receivable (net of allowance of RMB 3,585 and RMB 7,147 (US$1,027) and including amounts due from related parties amounting to RMB 5,099 and RMB Nil as of December 31, 2018 and 2019, respectively)	10,591	73,731	86,868
Prepayments and other current assets (net of reserve of RMB14,798 and RMB9,013 (US$1,295) and including amounts due from related parties amounting to RMB15,572 and RMB3,833 (US$550) as of December 31, 2018 and 2019, respectively)	13,627	94,868	227,714
Inventories	624	4,341	3,356
Net investment in direct financing leases, current portion	5,062	35,240	29,638
Assets held-for-sale	0	0	4,384
Total current assets	40,578	282,487	1,228,692
Non-current assets:
Property, plant and equipment, net	272,754	1,898,861	1,219,309
Prepaid land lease payments	0	0	438,323
Right of use assets, net	92,947	647,080	0
Net investment in direct financing leases, non-current portion	3,890	27,084	42,977
Goodwill	30,229	210,443	165,171
Intangible assets, net	76,487	532,489	456,844
Deposits for non-current assets (net of reserve of RMB30,860 and RMB93,260 (US$13,396) as of December 31, 2018 and 2019)	89,651	624,132	637,838
Long-term investments	9,329	64,948	388,364
Other non-current assets	1,425	9,921	7,876
Total non-current assets	576,712	4,014,958	3,356,702
Total assets	617,290	4,297,445	4,585,394
Current liabilities (including amounts of the consolidated VIE and its subsidiaries without recourse to the primary beneficiary of RMB46,013 and Nil as of December 31, 2018 and 2019, respectively):
Accounts payable	1,189	8,275	5,438
Accrued expenses and other liabilities (including loan from related party of RMB15,985 and Nil as of December 31, 2018 and 2019, respectively)	39,803	277,101	418,006
Income tax payable	108	752	3,762
Dividend payable	0	0	2,471
Operating lease liabilities, current	1,851	12,884	0
Short-term bank and other borrowings	41,010	285,500	396,520
Long-term bank and other borrowings, current portion (including loan from related party of Nil and RMB10,120(US$1,454) as of December 31, 2018 and 2019, respectively)	6,168	42,939	44,068
Total current liabilities	90,129	627,451	870,265
Non-current liabilities (including amounts of the consolidated VIE and its subsidiaries without recourse to the primary beneficiary of RMB454,424 and Nil as of December 31, 2018 and 2019, respectively)
Long-term bank and other borrowings, non-current portion	185,550	1,291,763	497,526
Deferred tax liabilities	23,764	165,438	165,646
Operating lease liabilities, non-current	31,431	218,817	0
Mandatorily redeemable noncontrolling interest	0	0	434,216
Amounts due to related parties, non-current portion	0	0	222,518
Other long-term liabilities	15,044	104,738	121,342
Total non-current liabilities	255,789	1,780,756	1,441,248
Total liabilities	345,918	2,408,207	2,311,513
Commitments and contingencies
Contingently redeemable noncontrolling interest	274,298	1,909,606	1,720,366
Equity (deficit):
Treasury stock (12,175,155 and 12,111,537 shares as of December 31, 2018 and 2019, respectively)	(1)	(8)	(8)
Additional paid-in capital	252,800	1,759,941	1,758,937
Accumulated other comprehensive loss	(13,974)	(97,285)	(88,621)
Accumulated deficit	(256,474)	(1,785,517)	(1,232,991)
Total Concord Medical Services Holdings Limited shareholders' equity / (deficit)	(17,634)	(122,764)	437,422
Noncontrolling interests	14,708	102,396	116,093
Total equity (deficit)	(2,926)	(20,368)	553,515
Total liabilities, mezzanine equity and equity (deficit)	617,290	4,297,445	4,585,394
Common Class A [Member]
Equity (deficit):
Ordinary shares	10	68	68
Common Class B [Member]
Equity (deficit):
Ordinary shares	$ 5	¥ 37	¥ 37

CONSOLIDATED BALANCE SHEETS (Parenthetical) ¥ in Thousands, $ in Thousands	Dec. 31, 2019 USD ($) $ / shares shares	Dec. 31, 2019 CNY (¥) shares	Dec. 31, 2018 CNY (¥) shares
Accounts receivable, allowance	$ 1,027	¥ 7,147	¥ 3,585
Accounts receivable, due from related party	0	0	5,099
Reserve for prepayments and other current assets	1,295	9,013	14,798
Prepayments and other current assets, due from related party	550	3,833	15,572
Reserve for deposits of non-current assets	13,396	93,260	30,860
Current liabilites	90,129	627,451	870,265
Accrued Expenses and Other Liabilities Related Party Current	0	0	15,985
Long-term bank and other borrowings, current portion, loan from related party	1,454	10,120	0
Non-current liabilities	$ (255,789)	¥ (1,780,756)	¥ (1,441,248)
Treasury stock, shares	12,111,537	12,111,537	12,175,155
VIE and Subsidiaries
Current liabilites	$ 0	¥ 0	¥ 46,013
Non-current liabilities	$ 0	¥ 0	¥ 454,424
Common Class A [Member]
Ordinary shares, par value per share \| $ / shares	$ 0.0001
Ordinary shares, shares authorized	500,000,000	500,000,000	500,000,000
Ordinary shares, shares issued	96,565,584	96,565,584	96,565,584
Ordinary shares, shares outstanding	84,454,047	84,454,047	84,390,429
Common Class B [Member]
Ordinary shares, par value per share \| $ / shares	$ 0.0001
Ordinary shares, shares authorized	45,787,948	45,787,948	45,787,948
Ordinary shares, shares issued	45,787,948	45,787,948	45,787,948
Ordinary shares, shares outstanding	45,787,948	45,787,948	45,787,948

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($) $ / shares shares	Dec. 31, 2019 CNY (¥) ¥ / shares shares	Dec. 31, 2018 CNY (¥) ¥ / shares shares	Dec. 31, 2017 CNY (¥) ¥ / shares shares
Revenues, net of value-added tax	$ 28,493	¥ 198,363	¥ 190,898	¥ 330,977
Equipment leasing revenues	8,412	58,559	76,723	239,569
Revenue	20,081	139,804	114,175	91,408
Cost of revenues	(30,767)	(214,193)	(171,136)	(232,979)
Gross profit	(2,274)	(15,830)	19,762	97,998
Operating expenses:
Selling expenses	(4,344)	(30,241)	(21,718)	(43,608)
General and administrative expenses	(45,266)	(315,134)	(291,854)	(237,646)
Impairment of long-lived assets	(10,930)	(76,089)	(5,433)	(28,600)
Operating loss	(62,814)	(437,294)	(299,243)	(211,856)
Interest expense (including interest expense to related party amounting to RMB31,716, RMB193 and RMB151 (US$22) for the years ended December 31, 2017, 2018 and 2019, respectively)	(4,122)	(28,700)	(46,232)	(89,959)
Foreign exchange gain, net	5,026	34,990	36,531	4,023
(Loss) gain on disposal of long-lived assets	(187)	(1,299)	4,711	(31,437)
Interest income	1,316	9,165	14,168	12,077
Income (loss) from equity method investments	(729)	(5,078)	(20,747)	1,454
Gain on disposal of subsidiaries	0	0	3,341	58,913
Other income, net	5,335	37,138	34,206	2,890
Gain on disposal of an equity method investment	0	0	48,019	0
Loss before income tax	(56,175)	(391,078)	(225,246)	(253,895)
Income tax (expenses) benefit	5,600	38,986	(34,051)	(31,789)
Net loss	(50,575)	(352,092)	(259,297)	(285,684)
Net loss attributable to noncontrolling interests	(6,470)	(45,043)	(24,422)	(1,364)
Net loss attributable to Concord Medical Services Holdings Limited	$ (44,105)	¥ (307,049)	¥ (234,875)	¥ (284,320)
Loss per share for Class A and Class B ordinary shares:
Basic and diluted \| (per share)	$ (0.61)	¥ (4.24)	¥ (2.76)	¥ (2.19)
Weighted average number of class A and class B ordinary shares outstanding:
Basic and diluted	130,238,498	130,238,498	130,104,787	130,091,977
Other comprehensive income (loss), net of tax of nil
Foreign currency translation, net tax of nil	$ (1,245)	¥ (8,664)	¥ (41,203)	¥ 40,550
Total other comprehensive income (loss), net of tax	(1,245)	(8,664)	(41,203)	40,550
Comprehensive loss	(51,820)	(360,756)	(300,500)	(245,134)
Comprehensive income (loss) attributable to noncontrolling interests	(6,310)	(43,930)	(22,902)	2,485
Comprehensive loss attributable to Concord Medical Services Holdings Limited	(45,510)	(316,826)	(277,598)	(247,619)
Services and other revenues
Revenue	16,809	117,027	99,117	91,351
Medicine income
Revenue	$ 3,272	¥ 22,777	¥ 15,058	¥ 57

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (Parenthetical) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2017 CNY (¥)
Interest expense to related party	$ 22	¥ 151	¥ 193	¥ 31,716
Services and other revenues
Revenues, net of business tax, value-added tax and related surcharges, financing lease income from related party	$ 730	¥ 5,081	¥ 9,141	¥ 10,695

CONSOLIDATED STATEMENTS OF CASH FLOWS ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2017 CNY (¥)
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (50,575)	¥ (352,092)	¥ (259,297)	¥ (285,684)
Adjustments to reconcile net loss to net cash generated from (used in) operating activities:
Share-based compensation (note 22)	2,958	20,593	11,139	11,641
Loss in derecognition of underlying assets at sale-type lease commencement	3,049	21,229	0	0
Noncash lease expense	3,758	26,160	0	0
Depreciation of property, plant and equipment (note 10)	6,372	44,358	40,855	83,224
Amortization of intangible assets (note 13)	1,723	11,995	4,161	6,229
Amortization of land lease payments (note 11)	0	0	9,610	5,256
(Income)loss from equity method investments	729	5,078	20,747	(1,454)
Loss/ (gains) on disposal of long-lived assets	187	1,299	(4,711)	31,437
Deferred tax expense	(3,226)	(22,458)	7,502	12,703
Allowance for doubtful accounts, net	3,526	24,544	10,605	14,840
Impairment of long-lived assets	10,930	76,089	5,433	28,600
Impairment of Inventories	128	890	1,702	0
Interest and consultation expenses	7,646	53,229	46,232	125,290
Gains on disposal of subsidiaries (note 4)	0	0	(3,341)	(58,913)
Gains from disposal of an equity method investment (note 15)	0	0	(48,019)	0
Gains from revaluation of previously held equity interests (note 4)	(4,582)	(31,898)	(28,846)	0
Changes in operating assets and liabilities net of effects of acquisition and disposals:
Accounts receivable	513	3,574	48,384	43,406
Prepayments and other current assets	1,587	11,047	(9,876)	(4,205)
Inventories	(262)	(1,827)	1,803	(554)
Other non-current assets	267	1,860	41,081	7,057
Deposits for land use rights	0	0	0	(11,379)
Accounts payable	408	2,840	530	5,057
Accrued expenses and other liabilities	(8,754)	(60,947)	51,879	11,234
Deferred revenue	137	953	13,269	3,022
Income tax payable	432	3,010	45,719	6,504
Accrued unrecognized tax benefit	(2,328)	(16,204)	46,286	6,429
Operating lease liabilities	(1,817)	(12,649)	0	0
Net cash generated from (used in) operating activities	(28,058)	(195,347)	(38,591)	26,732
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of short-term investments	0	0	(252,250)	0
Redemption of short-term investments	7,182	50,000	202,250	0
Prepayment for operating license	0	0	0	(6,705)
Investment in equity method investees	0	0	(15,000)	(97,799)
Settlement of investment in CMCC	(15,099)	(105,119)	0	0
Acquisitions of business, net of cash acquired	(60,409)	(420,559)	(528,740)	0
Disposals of subsidiaries, net of cash disposed	0	0	0	17,528
Acquisitions of property, plant and equipment	(33,424)	(232,691)	(165,596)	(91,260)
Acquisitions of intangible assets	(83)	(576)	(1,779)	(749)
Deposits for the purchases of property, plant and equipment	(67,258)	(468,234)	(598,800)	(197,843)
Refund from deposits for the purchases of property, plant and equipment	2,155	15,000	9,844	42,640
Proceeds from disposal of an equity method investment (note 15)	973	6,779	212,855	0
Proceeds from disposal of property, plant and equipment	9,959	69,335	112,955	38,103
Proceeds from disposal of intangible assets	0	0	2,563	0
Proceeds from principal portion of direct financing leases	2,091	14,558	9,717	61,904
Net investment in direct financing leases	0	0	0	(50,000)
Cash distribution from equity method investments (note 15)	0	0	11,626	6,227
Net cash used in investing activities	(153,913)	(1,071,507)	(1,000,355)	(313,010)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from short-term bank borrowings	41,010	285,500	726,746	292,847
Proceeds from long-term bank and other borrowings	134,219	934,406	472,607	280,459
Borrowings from related parties (note 24)		0	174,314	350,969
Repayment of secured borrowings		0	(243,268)	(81,000)
Refund of deposit for marketable securities	0	0		2,156
Deposit for marketable securities	0	0		(22,557)
Repayment of short-term bank and other borrowings	(63,607)	(442,817)	(864,251)	(317,867)
Repayment of long-term bank and other borrowings	(36,460)	(253,828)	(504,792)	(87,387)
Redemption of mandatorily redeemable noncontrolling interests (note 1)	0	0		(97,106)
Payment for interest and consultation expenses	0	0		(143,415)
Purchase of subsidiary shares from noncontrolling interests	(1,436)	(9,993)	(58,314)	0
Capital injection from a noncontrolling interests in a subsidiary	0	0		12,800
Proceeds from issuance of contingently redeemable noncontrolling interests of a subsidiary		0	1,500,000	0
Net cash generated from financing activities	73,726	513,268	1,203,042	189,899
Effect of foreign exchange rate changes on cash and cash equivalent and restricted cash	166	1,161	459	157
Net (decrease) increase in cash	(108,079)	(752,425)	164,555	(96,222)
Cash and cash equivalents and restricted cash at beginning of the year	118,753	826,732	662,177	758,399
Cash and cash equivalents and restricted cash at end of the year	10,674	74,307	826,732	662,177
Reconciliation of cash and cash equivalents and restricted cash to the consolidated balance sheets
Cash and cash equivalents	10,674	74,307	404,742	98,191
Restricted cash, current portion	0	0	421,990	563,986
Total cash and cash equivalents and restricted cash	118,753	826,732	662,177	758,399
Supplemental schedule of major cash flows information:
Income tax paid	(2,480)	(17,267)	(36,559)	(21,581)
Interest paid	(9,229)	(64,250)	(59,492)	(89,959)
Supplemental schedule of major non-cash activities:
Acquisition of investment in Guofu Huimei through utilization of prepayment of long-term investment (note 1)	0	0		174,000
Acquisition of investment in CMCC included in accrued expense and other liabilities (note 19)	0	0		116,939
Acquisition of investment in Tianjin Jiatai Group through effective settlement in other receivables, advance to suppliers and other payables (note 4)	98,490	685,669		0
Acquisition of property, plant and equipment, construction in progress and other intangible assets through utilization of deposits	55,871	388,960	205,816	4,914
Acquisition of property, plant and equipment, construction in progress and other intangible assets through utilization included in accrued expense and other liabilities	4,256	29,632	¥ 22,747	42,067
Mandatorily redeemable noncontrolling interest through advance from long-term investment	$ 0	¥ 0		¥ 521,396

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY ¥ in Thousands	Ordinary shares [Member] USD ($) shares	Ordinary shares [Member] CNY (¥) shares	Treasury stock [Member] USD ($)	Treasury stock [Member] CNY (¥)	Additional paid-in capital [Member] USD ($)	Additional paid-in capital [Member] CNY (¥)	Accumulated other comprehensive loss [Member] USD ($)	Accumulated other comprehensive loss [Member] CNY (¥)	Accumulated deficit [Member] USD ($)	Accumulated deficit [Member] CNY (¥)	Noncontrolling interests [Member] USD ($)	Noncontrolling interests [Member] CNY (¥)	Contingently redeemable noncontrolling Interest [Member] USD ($)	Contingently redeemable noncontrolling Interest [Member] CNY (¥)	USD ($)	CNY (¥)
Balance at Dec. 31, 2016 \| ¥		¥ 105		¥ (8)		¥ 1,852,245		¥ (87,968)		¥ (598,196)		¥ 65,592		¥ 0		¥ 1,231,770
Balance, shares at Dec. 31, 2016	130,091,977	130,091,977
Net loss	$ 0	¥ 0		0		0		0		(284,320)		(1,364)		0		(285,684)
Other comprehensive income	0	0		0		0		40,550		0		3,849		0		44,399
Contribution from Noncontrolling interest	0	0		0		0		0		0		12,800		0		12,800
Share-based compensation	0	0		0		11,641		0		0		0		0		11,641
Disposal of subsidiaries	$ 0	0		0		0		0		0		(8)		0		(8)
Balance at Dec. 31, 2017 \| ¥		¥ 105		(8)		1,860,763		(47,418)		(879,393)		80,869		0		1,014,918
Balance, shares at Dec. 31, 2017	130,091,977	130,091,977
Cumulative adjustments for changes in accounting principles	$ 0	¥ 0		0		(3,123)		0		3,123		0		0		0
Net loss	0	0		0		0		0		(234,875)		(24,422)		0		(259,297)
Other comprehensive income	0	0		0		0		(41,203)		0		1,527		0		(39,676)
Accretion of contingently redeemable noncontrolling interests	0	0		0		0		0		(124,355)		3,989		120,366		(120,366)
Share-based compensation	0	0		0		11,139		0		0		0		0		11,139
Contribution from contingently redeemable noncontrolling interests	0	0		0		0		0		0		0		1,500,000		0
Acquisition of additional shares of non-wholly owned subsidiaries	$ 0	0		0		(35,770)		0		0		(22,545)		0		(58,315)
Restricted shares vested \| ¥		¥ 0		0		0		0		0		0		0		0
Restricted shares vested (in shares)	86,400	86,400
Acquisition of noncontrolling interests	$ 0	¥ 0		0		0		0		0		99,480		0		99,480
Modification of noncontrolling interests	$ 0	0		0		(77,195)		0		0		(22,805)		100,000		(100,000)
Balance at Dec. 31, 2018 \| ¥		¥ 105		(8)		1,758,937		(88,621)		(1,232,991)		116,093		1,720,366		553,515
Balance, shares at Dec. 31, 2018	130,178,377	130,178,377
Cumulative adjustments for changes in accounting principles	$ 0	¥ 0		0		0		0		5,632		0		0		5,632
Net loss	0	0		0		0		0		(307,049)		(45,043)		0	$ (50,575,000)	(352,092)
Other comprehensive income	0	0		0		0		(8,664)		0		1,113		0		(7,551)
Accretion of contingently redeemable noncontrolling interests	0	0		0		0		0		(245,477)		56,237		189,240		(189,240)
Share-based compensation	0	0		0		20,593		0		0		0		0		20,593
Contribution from contingently redeemable noncontrolling interests	0	0		0		7		0		0		4,585		0		4,592
Acquisition of additional shares of non-wholly owned subsidiaries	$ 0	0		0		(19,596)		0		0		(30,589)		0		(50,185)
Restricted shares vested \| ¥		¥ 0		0		0		0		0		0		0		0
Restricted shares vested (in shares)	63,618	63,618
Balance at Dec. 31, 2019	$ 15,000	¥ 105	$ (1,000)	¥ (8)	$ 252,800,000	¥ 1,759,941	$ (13,974,000)	¥ (97,285)	$ (256,474,000)	¥ (1,785,517)	$ 14,708,000	¥ 102,396	$ 274,298,000	¥ 1,909,606	$ (2,926,000)	¥ (20,368)
Balance, shares at Dec. 31, 2019	130,241,995	130,241,995

ORGANIZATION AND BASIS OF PRESENTATION

12 Months Ended

Dec. 31, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

ORGANIZATION AND BASIS OF PRESENTATION

1. ORGANIZATION AND BASIS OF PRESENTATION

The accompanying consolidated financial statements include the financial statements of Concord Medical Services Holdings Limited (the “Company”) and its subsidiaries, consolidated variable interest entity (the “VIE”) and subsidiaries of the VIE, which are collectively referred to as the “Group”. The Company was incorporated under the laws of the Cayman Islands on November 27, 2007.

The Group is principally engaged in the leasing of radiotherapy and diagnostic imaging equipment, provision of management services to hospitals and provision of premium cancer and proton treatment services.

(a)

Details of the Company’s principle subsidiaries as of December 31, 2019 are as follows:


			Percentage of
	Date of	Place of	ownership by
Entities	establishment/acquisition	establishment	the Company		Principal activities
Subsidiaries
Ascendium Group Limited (“Ascendium”)	September 10, 2007	British Virgin Islands (“BVI”)	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 Development Co., Ltd. (“Aohua Technology ”)	February 21, 2008	PRC	60	%	Leasing of medical equipment and provision of management services
Shanghai Medstar Financial Leasing Company Limited ("Shanghai Medstar")	March 21, 2003	PRC	100	%	Leasing of medical equipment and provision of management services
Beijing MeizhongJiahe Hospital Management Co., Ltd. (“MHM”) *	July 23, 2008	PRC	60	%	Provision of management services
Beijing Yundu Internet Technology Co., Ltd. (“Yundu”)	July 26, 2007	PRC	60	%	Provision of management services
Tianjin Concord Medical Technology Limited (“Tianjin Concord Medical”)	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 and provision of management services
Guangzhou Concord Cancer Center Co., Ltd ("Guangzhou Concord Cancer Hospital")	June 29, 2011	PRC	48	%	Medical treatment and service business
CCM (Hong Kong) Medical Investments Limited (“CCM (HK)”)	June 03, 2013	Hong Kong	100	%	Investment holding
Shanghai Concord Cancer Center Co., Ltd (“SHC”)	March 17, 2014	PRC	60.26	%	Medical treatment and service business
Datong Meizhong Jiahe Cancer Center (“DTMZ”)	October 23, 2014	PRC	60	%	Medical treatment and service business
Wuxi Concord Medical Development Ltd. ("Wuxi Concord”)	December 29, 2015	PRC	100	%	Provision of management services


			Percentage of
	Date of	Place of	ownership by
Entities	establishment/acquisition	establishment	the Company		Principal activities
Beijing Concord Medical Technology Ltd.(“BJCMT”)	January 4, 2016	PRC	100	%	Provision of management services
Guofu Huimei (Tianjin) Investment Management Partnership Firm (LP) (“Guofu Huimei”) (note 4)	October 8, 2018	PRC	100	%	Investment holding
Beijing Century Friendship Science & Technology Development Co., Ltd (“Beijing Century Friendship”) (note 4)	October 8, 2018	PRC	60	%	Provision of management services and investment holding
Beijing Proton Medical Center Co., Ltd (“BPMC”) (note 4)	October 8, 2018	PRC	58	%	Medical treatment and service business
Shanghai Meizhong Jiahe Cancer Center Co., Ltd. (“CMCC”) (note 4)	October 8, 2018	PRC	55.42	%	Medical treatment and service business
Tianjin Jiatai Entity Management Limited Partnership ("Tianjin Jiatai") (note 4)	November 18,2019	PRC	100	%	Investment holding
Shanghai Rongchi Medical Management Limited ("SH Rongchi") (note 4)	November 18,2019	PRC	99.90	%	Investment holding and provision of management services
Oriental Light Group Limited ("Oriental") (note 4)	November 18,2019	BVI	99.90	%	Investment holding
Shanghai Meizhong Jiahe Imaging Diagnostic Center Co., Ltd. ("SH MZJH") (note 4)	November 18,2019	PRC	93.15	%	Medical treatment and service business
Wuxi Meizhong Jiahe Cancer Center Co., Ltd. ("Wuxi MZJH") (note 4)	November 18,2019	PRC	98.93	%	Medical treatment and service business
Heze Meizhong Jiahe Cancer Center Co., Ltd. ("Heze MZJH") (note 4)	November 18,2019	PRC	100	%	Medical treatment and service business
ZR ConcordHealthcare Investment Fund SP (“SP”)	November 2016	Cayman Islands	99.93	%	Investment holding
US Proton Therapy Holdings Limited (“Proton BVI”)	May 16, 2011	BVI	99.93	%	Investment holding
US Proton Therapy Holdings Limited (“US Proton”)	June 29, 2011	United States of America	99.93	%	Investment holding
Concord Medical Services (International) Pte. Ltd. (“China Medstar”) (formerly known as China Medstar Pte. Limited)	August 8, 2003	Singapore	99.93	%	Investment holding
Concord Healthcare Singapore Pte. Ltd. (“CHS”)	April 1, 2015	Singapore	99.93	%	Medical treatment and service business

*On March 26, 2018 and July 10, 2018, the Group entered into agreements with CICC Capital Management Company Limited (“CICC Capital”), a wholly-owned subsidiary of China International Capital Corporation Limited (“CICC”), and six other investors (“Other Investors”). Pursuant to the agreements, CICC Capital and Other Investors make a strategic investment and subscribe new issued 100,000,000 shares of the Group’s subsidiary MHM, with total consideration of RMB1,500,000 . CCIC Capital subscribes 60,000,000 shares of MHM while Other Investors subscribe 40,000,000 shares of MHM.

After the completion of all transactions mentioned above, the Group’s equity shares in MHM had been diluted from 85.34% to 60%.

Pursuant to the agreement, CCIC Capital and Other Investors can request the Group to redeem their interests in MHM upon the occurrence of certain events (i.e. failure to complete a qualified IPO by June 30, 2025 or failure to start hospital business in Guangzhou Cancer Center Hospital and BPMC by September 30, 2021). The same right is also given to the existing noncontrolling interest shareholder. Given these events are not solely within the control of MHM, the noncontrolling interests of CCIC Capital and Other Investors are contingently redeemable noncontrolling interests and are classified as mezzanine equity. The noncontrolling interests of other existing noncontrolling interests’ holders are also reclassified from permanent equity to mezzanine equity as contingently redeemable noncontrolling interests.

The Group accounts for the changes in accretion to the redemption value in accordance with ASC Topic 480, Distinguishing Liabilities from Equity. The Group elects to use the effective interest method to account for the changes of redemption value over the period from the date of issuance to the earliest redemption date of the noncontrolling interest.

(b)

Establishment of Onshore Fund and Offshore Fund

Establishment of onshore fund

In January 2016, the Group and Zhongrong Guofu Investment Management Company Limited (“ZR Guofu”) established an onshore fund, namely Guofu Huimei. The registered capital of Guofu Huimei is RMB1,009,000, of which RMB746,001and RMB262,999 were subscribed by ZR Guofu and the Group, for 73.93% and 26.07% equity interest, respectively. General partners of the Guofu Huimei are Shanghai Medstar and ZR Guofu.

Further in April 2017, the Group and ZR Guofu entered into a supplemental contract to the framework agreement, pursuant to which, Guofu Huimei will be used as the platform to invest and provide loans to some domestic entities engaging in hospital business. During 2017, Guofu Huimei acquired 78.31% equity interest of Beijing Century Friendship which holds 55% equity interest of BPMC at consideration of RMB388,500, 54.8% equity interest of CMCC at consideration of RMB182,100, 28.77% equity interest of Tianjin Jiatai at consideration of RMB106,500 and established SH Rongchi with share capital of RMB695,305 with Tianjin Jiatai. The profit or loss of these domestic entities engaging in hospital business is shared proportionally among investors based on the percentage of their respective subscribed share capital. In addition, the Group’s share in Beijing Century Friendship, certain construction in progress and certain prepaid land lease payments are pledged to secure the capital contribution from ZR Guofu.

Establishment of offshore fund

In November 2016, the Company entered into a framework agreement with ZR Guofu to establish an offshore fund, namely SP, for the purpose of acquiring several hospital businesses of the Group, including 100% shares of CHS through China Medstar, 70% shares of Guangzhou Concord Cancer Hospital through CMS Holdings and 59.51% shares of PTC-Houston Management, LP (“PTC”) through Proton (BVI), collectively the “CCM Hospital Businesses”. ZR Guofu will provide management and consultation services on the funds and the Group will continue to manage the CCM Hospital Businesses. ZR Guofu subscribes Class A shares of SP with a consideration of RMB521,396, while the Group subscribes Class B shares of the SP using 1) creditor’s rights of RMB166,299 due from CCM Hospital Business and 2) RMB7,500 cash as consideration.

Pursuant to the supplemental contract, the 75% equity interest in SP held by the ZR Guofu is contractually required to be repurchased by the Group at the end of four years from the establishment of SP in November 2016 at a consideration equivalent to the investment cost of RMB521,396. ZR Guofu is also entitled to an annual premium at 15% for its capital contribution of RMB521,396 in SP in the form of interest expense and consultation expense.

The offshore fund SP was determined as a variable interest entity as the cash injection from ZR Guofu of RMB521,396 was not equity at risk. As the Company maintains the power to direct the activities that most significantly affect SP’s economic performances through supplemental contracts agreed terms and absorbs the expected losses of SP, the Company is the primary beneficiary of SP and consolidates SP and its subsidiaries under by ASC 810-10 Consolidation: Overall.

The 75% equity interest held by the ZR Guofu in SP is accounted for as a liability recorded as “Mandatorily redeemable noncontrolling interests” in the Company’s consolidated balance sheets as a result of the mandatory redemption feature and is carried at the redemption value at the end of each reporting date as determined in accordance with the contract terms from the day of on which control is transferred to the Company. The 15% annual premium is accrued as an interest expense and consultation expense during each reporting period.

In November 2017, ZR Guofu transferred its rights to the mandatorily redeemable noncontrolling interest in SP to Tianjin Jiatai. In December 2017, CMS Holdings redeemed the mandatory redeemable noncontrolling interest from ZR Guofu of RMB97,106 to withdraw the CCM Hospital Businesses. On November 29, 2018, the PTC business had been disposed by Proton (BVI) (note 15). As of December 31, 2018 and 2019, only CHS was retained in the CCM Hospital Businesses.

Repurchase of onshore fund

In June 2018, MHM entered into agreements with Guofu Huimei to purchase its 78.31% equity interests in Beijing Century Friendship which holds 55% equity interest of BPMC and 54.8% equity interest in CMCC at a consideration of RMB388,500 and RMB182,100 respectively. Meanwhile, ZR Guofu and Guofu Huimei reached an agreement pursuant to which ZR Guofu will withdraw its original investments in Guofu Huimei, amounting to RMB746,000. Therefore, MHM hold 100% equity interest of Beijing Century Friendship, 80% equity interest of BPMC and 90% equity interests of CMCC upon execution and closing of the agreement and the Group became the sole shareholder of Guofu Huimei (note 4). After the withdrawal, ZR Guofu is no longer part of the onshore fund Guofu Huimei and the domestic hospital businesses.

Repurchase of offshore fund

During 2019, Tianjin Jiatai made total capital injections of RMB34,540 (US$5,105) to SH MZJH, leading to an increase in Tianjin Jiatai’s holding interest from 56.77% to 78.34%.On July 22, 2019, Wuxi Concord entered into an agreement with Tianjin Jiatai, to purchase all its 90% equity interests in Wuxi MZJH at a consideration of RMB27,000. After the acquisition, Wuxi MZJH became a wholly owned subsidiary of the Group. On August 23, 2019, Wuxi Concord further injected capital of RMB82,100 to Wuxi MZJH. On November 13, 2019, Guofu Huimei entered into agreements with ZR Guofu, pursuant to which ZR Guofu would withdraw its investment of 77.18% equity interests in Tianjin Jiatai at a consideration of RMB421,730. As a result of ZR’s withdrawal, the Group became the sole shareholder of Tianjin Jiatai and its subsidiaries, SH MZJH, Heze MZJH, SH Rongchi and Oriental, including Wuxi MZJH (collectively, the “Tianjin Jiatai Group”). The transaction is accounted for as a business acquisition of Tianjin Jiatai Group by the Group (note 4).

Immediately prior to the acquisition of Tianjin Jiatai Group on November 18, 2019, the rights to the mandatory redeemable to noncontrolling interest in SP held by Tianjin Jiatai amounted to RMB434,216. The mandatorily redeemable noncontrolling interest , being a preexisting relationship between the parties, was settled as a result of the business combination. Upon the completion of the acquisition and the settlement of mandatorily redeemable noncontrolling interest , SP is no longer a VIE. However, the Group continues to consolidate SP under the voting model.

Creditors of the VIE and its subsidiaries have no recourse to the general credit of the primary beneficiaries of the VIE and its subsidiaries, and such amounts have been parenthetically presented on the face of the consolidated balance sheets. The VIE and its subsidiaries operating the hospital business are recognized in the Company’s consolidated financial statements. The Company has not provided any financial or other support that it was not previously contractually required to provide to the VIE and its subsidiaries during the periods presented. The VIE structure ceased on November 18, 2019 (note 1b).

The following tables represent the financial information of the VIE and its subsidiaries as of December 31, 2018 and 2019 and for the years ended December 31, 2018 and 2019 before eliminating the intercompany balances and transactions between the VIE and its subsidiaries and other entities within the Group (the net revenue, net loss and cashflow information for the whole year 2019 instead of for the period from January 1 to November 18, 2019 was presented since the results are not materially different):


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
ASSETS
Current assets:
Cash	15,935	—	—
Accounts receivable	4,494	—	—
Inventories	1,946	—	—
Prepayments and other current assets	1,986	—	—
Amount due from inter-companies*	80,523	—	—
Total current assets	104,884	—	—

Non-current assets:
Property, plant and equipment, net	281,395	—	—
Intangible assets, net	100	—	—
Long-term investments	31,496	—	—
Other non-current assets	464	—	—
Total non-current assets	313,455	—	—

Total assets	418,339	—	—


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Current liabilities:
Accounts payable	462	—	—
Accrued expenses and other liabilities	42,681	—	—
Income tax payable	2,870	—	—
Total current liabilities	46,013	—	—

Non-current liabilities:
Accrued unrecognized tax benefits and surcharge, non-current portion	20,208	—	—
Mandatorily redeemable noncontrolling interests	434,216	—	—
Total non-current liabilities	454,424	—	—

Total liabilities	500,437	—	—


	For the Years Ended December 31,
	2017	2018	2019	2019
	RMB	RMB	RMB	US$
Net revenues	28,673	41,350	34,196	4,912
Net loss	(141,188)	(95,788)	(114,225)	(16,407)


	For the Years Ended December 31,
	2017	2018	2019	2019
	RMB	RMB	RMB	US$
Net cash used in operating activities	(54,113)	(260,884)	(24,640)	(3,539)
Net cash generated from (used in) investing activities	(5,582)	221,130	(10,107)	(1,452)
Net cash generated from financing activities	56,787	41,886	20,820	2,991
Exchange rate effect on cash, net	748	600	304	44
Decrease (increase) in cash and cash equivalents	(2,160)	2,732	(13,623)	(1,957)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2019

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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”).

Going Concern

The Group experienced net loss of approximately RMB285,684, RMB259,297 and RMB352,092 (US$50,575) for the years ended December 31, 2017, 2018 and 2019, respectively, and net cash used in the operating activities of approximately RMB38,591 and RMB195,347 (US$28,058), respectively, for the years ended December 31, 2018 and 2019. As of December 31, 2019, the Group had net current liabilities of approximately RMB344,964 (US$49,551).

When preparing the consolidated financial statements as of December 31, 2019 and for the year then ended, the Group’s management concluded that a going concern basis of preparation was appropriate after analyzing the cash flow forecast for the next twelve months which indicate that the Group will have sufficient liquidity through April 2021. In preparing the cash flow analysis, management took into account of a) the receipt of the capital injection from CITIC Industrial Investment Group Limited of RMB700,000 (US$100,549), b) the credit facilities of RMB557,400 (US$80,066) provided by a bank in the PRC, c) a financing arrangement entered into with a third-party financing company for medical equipment purchase of RMB207,000 (US$29,734). Therefore, management believed that the substantial doubt about the Group’s ability to continue as a going concern within one year after the date the financial statements are issued has been alleviated and prepared the consolidated financial statements assuming the Group will continue as a going concern.

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, allowance for doubtful accounts, impairment of long-lived assets and goodwill, useful lives of property, plant and equipment and leases, realization of deferred tax assets, share-based compensation expenses, unrecognized tax benefits, incremental borrowing rate of right-of-use assets and related lease obligation, the valuation of the Group’s acquired equity investments and the determination of fair value of the retained investments in the subsidiary which is deemed to be disposed. 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, its subsidiaries and the VIE and its subsidiaries for which the Company or a subsidiary of the Company is the primary beneficiary. All transactions and balances between the Company, subsidiaries and VIE and its subsidiaries have been eliminated upon consolidation. Results of acquired subsidiaries and its VIE and its subsidiaries are consolidated from the date on which control is transferred to the Company.

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 Group uses the RMB as its reporting currency. Generally, the Company and other subsidiaries incorporated outside PRC use their local currency as functional currency. The Company and the subsidiaries whose functional currency is not RMB 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 loss.

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 RMB6.9618 to US$1.00 on December 31, 2019 as published on the website of the Federal Reserve Board. No representation is made that the RMB amounts could have been, or could be, converted into US$ at such rate.

Comparative Information

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

Business combination and noncontrolling interests

The Group accounts for business combinations using the purchase method of accounting in accordance with ASC 805, Business Combinations. ASC 805 requires the Group 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 Group acquires less than 100% ownership interest, the Group 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 Group 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 (loss) until such time as to when the contingency is resolved. Where the fair value of the net assets acquired exceeds the consideration paid, a gain as a result of the bargain purchase will be recognized through the consolidated statements of comprehensive loss at the close of the transaction.

The Group 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.

In a business combination achieved in stages, the Group re-measures the previously held equity interest in the acquiree immediately before obtaining control at its acquisition date fair value and the re-measurement gain or loss, if any, is recognized in the consolidated income statements.

For the Company's non-wholly owned subsidiaries, a noncontrolling interest is recognized to reflect portion of equity that is not attributable, directly or indirectly, to the Company. When the noncontrolling interest is contingently redeemable upon the occurrence of a conditional event, which is not solely within the control of the Company, the noncontrolling interest is classified as mezzanine equity. The Company accretes changes in the redemption value over the period from the date that it becomes probable that the mezzanine equity will become redeemable to the earliest redemption date using the effective interest method. When the noncontrolling interest is mandatory redeemable on a fixed or determinable date, the noncontrolling interest is classified as liabilities.

If a transaction does not meet the definition of a business, the transaction is recorded as an asset acquisition. Accordingly, the identifiable assets acquired and liabilities assumed are measured at the fair value of the consideration paid, based on their relative fair values at the acquisition date. Acquisition-related costs are included in the consideration paid and capitalized. Any contingent consideration payable that is dependent on the purchaser’s future activity is not included in the consideration paid until the activity requiring the payment is performed. Any resulting future amounts payable are recognized in profit or loss when incurred. No goodwill and no deferred tax asset or liability arising from the assets acquired and liabilities assumed are recognized upon the acquisition of assets.

In January 2017, the FASB issued ASU No. 2017‑01, Business Combinations (Topic 805): Clarifying the Definition of a Business, which clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of businesses. The Group adopted ASU 2017‑01 on January 1, 2018, there is no material impact on the Group’s consolidated financial statements.

Cash and cash equivalents

Cash and cash equivalents consist of cash on hand and demand deposits placed with banks which are unrestricted as to withdrawal and use and have original maturities less than three months. All highly liquid investments with a stated maturity of 90 days or less from the date of purchase are classified as cash equivalents.

Restricted cash

Restricted cash represents cash pledged to financial institutions as collateral for the Group’s short-term and long-term borrowings and was recorded under current and non-current on the classification of the underlying bank borrowings (note 19). Such restricted cash is not available to fund the general liquidity needs of the Group.

The Group adopted Accounting Standards Update (“ASU”) No. 2016‑18, Statement of Cash Flows (Topic 230): Restricted Cash, (“ASU 2016‑18”), effective January 1, 2018 using the retrospective transition method and included all restricted cash with cash and cash equivalent when reconciling beginning-of-period and end-of-period total amounts presented in the consolidated statements of cash flows.

Short-term investments

All highly liquid investments with original maturities of greater than three months, but less than 12 months, are classified as short-term investments. Investments that are expected to be realized in cash during the next 12 months are also included in short-term investments.

The Group accounts for debt securities in accordance with ASC Topic 320, Investments—Debt Securities (“ASC 320”). The Group classifies the short-term investments in debt securities as “held-to-maturity”, “trading” or “available-for-sale”, whose classification determines the respective accounting methods stipulated by ASC 320. Dividend and interest income, including amortization of the premium and discount arising at acquisition, for all categories of investments in securities are included in earnings. Any realized gains or losses on the sale of the short-term investments are determined on a specific identification method, and such gains and losses are reflected in earnings during the period in which gains or losses are realized. Debt investments not classified as trading or as held-to-maturity are classified as available-for-sale debt securities, which are reported at fair value, with unrealized gains and losses recorded in “Accumulated other comprehensive income”. An impairment loss on the available-for-sale debt securities is recognized in the consolidated statements of comprehensive income when the decline in value is determined to be other-than-temporary.

Long-term investments

The Group’s long-term investments consist of equity investments without readily determinable fair value and equity method investments.

The Group adopted ASC 321, Investments-Equity Securities, (“ASC 321”) on January 1, 2018 and the cumulative effect of adopting the new standard on opening accumulated deficit was not material. Pursuant to ASC 321, equity investments, except for those accounted for under the equity method and those that result in consolidation of the investee and certain other investments, are measured at fair value, and any changes in fair value are recognized in earnings. For equity securities without readily determinable fair value and do not qualify for the existing practical expedient in ASC Topic 820, Fair Value Measurements and Disclosures, (“ASC 820”), the Group elected to use the measurement alternative to measure those investments at cost, less any impairment, plus or minus changes resulting from observable price changes in orderly transactions for identical or similar investments of the same issuer, if any. The Group makes a qualitative assessment of whether the investment is impaired at each reporting date. If a qualitative assessment indicates that the investment is impaired, the Group estimates the investment’s fair value in accordance with the principles of ASC 820. The Group recognizes an impairment loss in net income equal to the difference between the carrying value and fair value if the investment’s fair value is less than its carrying value.

Investments in equity investees represent investments in entities in which the Group can exercise significant influence but does not own a majority equity interest or control are accounted for using the equity method of accounting in accordance with ASC Subtopic 323-10, Investments-Equity Method and Joint Ventures: Overall, (“ASC 323-10”). The Group applies the equity method of accounting that is consistent with ASC 323-10 in limited partnerships in which the Group holds a three percent or greater interest. Under the equity method, the Group initially records its investment at cost and prospectively recognizes its proportionate share of each equity investee’s net profit or loss into its consolidated statements of operations. The difference between the cost of the equity investee and the amount of the underlying equity in the net assets of the equity investee is recognized as equity method goodwill included in equity method investments on the consolidated balance sheets. The Group evaluates its equity method investments for impairment under ASC 323-10. An impairment loss on the equity method investments is recognized in the consolidated statements of operations when the decline in value is determined to be other-than-temporary.

Goodwill

Goodwill represents the excess of the purchase price over the amounts assigned to the fair value of the assets acquired and the liabilities assumed of an acquired business. In accordance with ASC Topic 350, Goodwill and Other Intangible Assets, (“ASC 350”), recorded goodwill amounts are not amortized, but rather are tested for impairment annually or more frequently if there are indicators of impairment present.

In accordance with ASC 350, the Group assigned and assessed 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, 2018 and 2019, the Group has three reporting units, consisting of network business, overseas hospital business and domestic hospital business. Goodwill resulted from the acquisitions of subsidiaries during the years ended December 31, 2018 and 2019 was assigned to domestic hospital business reporting unit.

The Group early adopted ASU No. 2017-04, Simplifying the Test for Goodwill Impairment, (“ASU 2017-04”). Under the new guidance, The Group has the option to either assess qualitative factors first to determine whether it is necessary to perform the two-step test, or the Group has an unconditional option to bypass the qualitative assessment for any reporting unit in any period and proceed directly to performing the quantitative goodwill impairment test by calculating the fair value of the reporting unit and comparing that value with its carrying amount, in accordance with ASC 350-20. If the Group believes, as a result of the qualitative assessment, that it is more-likely-than-not that the fair value of the reporting unit is less than carrying amount, the two-step quantitative impairment test described above is required. Otherwise, no further testing is required. If a reporting unit’s carrying amount exceeds its fair value, an entity will record an impairment charge based on that difference. The impairment charge will be limited to the amount of goodwill allocated to that reporting unit.

For the year ended December 31, 2018, the Company elected to perform qualitative assessments on its goodwill which is entirely assigned to the domestic hospital business. The Company evaluated all relevant factors including, but not limited to, macroeconomic conditions, industry and market conditions and financial performance of the Company. The Company weighed all factors in their entirety and concluded that fair value of the reporting unit exceeds the carrying value of the reporting unit, goodwill is not impaired, and the Company is not required to perform further testing. For the year ended December 31, 2019, the Company elected to bypass the qualitative assessment and proceed directly to performing the quantitative goodwill impairment testing. The Company considered the future discounted cash flows expected to be generated by the domestic hospital business to determine the fair value of the reporting unit. The Group did not recognize any goodwill impairment for the years presented.

Accounts receivable and allowance for doubtful accounts

Accounts receivable are recognized and carried at the original invoiced amount less allowance for any potential uncollectible amounts.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 loss is determined to be probable. The Group routinely evaluates the collectability of accounts receivable of each customer on a specific identification basis. At the time when the Group becomes aware of circumstances that may impair a specific customer’s ability to meet its financial obligations, 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.

Loan receivables

Loan receivables represented the loans to related parties and third parties, which were measured at amortized cost and reported in the consolidated balance sheets at outstanding principle. Loan receivables with collection period within one year are classified as prepayments and other current assets in the consolidated balance sheets. Cash paid for loan originations and cash received from loan repayments are classified as operating activities in the consolidated statements of cash flows.

Leases

Lessee Accounting

The Group leases office space, plant and machinery, and land use rights. The Group’s offices and facility leases generally have lease terms between 1 to 18 years. The Group’s lease agreements include fixed and variable lease payments and do not contain material residual value guarantees. The Group’s leases do not contain restrictions or covenants that restrict the Group from incurring other financial obligation. The Group also makes upfront payments to acquire the leased land from the owners, with lease periods of 50 years (“land use right”). There is no ongoing payment under the terms of these land use rights.

The Group determines if an arrangement is a lease at inception and classifies leases as operating or finance leases in accordance with the recognition criteria in ASC 842-20-25-2. The Group classifies a lease as a finance lease if the lease meets any one of the following criteria:

a. The lease transfers ownership of the underlying asset to the lessee by the end of the lease term.

b. The lease grants the lessee an option to purchase the underlying asset that the lessee is reasonably certain to exercise.

c. The lease term is for a major part of the remaining economic life of the underlying asset.

d. The present value of the sum of the lease payments and any residual value guaranteed by the lessee that is not already included in the lease payments equals or exceeds substantially all of the fair value of the underlying asset.

e. The underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term.

The Group classifies a lease as an operating lease when it does not meet any one of these criteria.

For operating leases, the Group recognizes a right-of-use (“ROU”) asset and a lease liability based on the present value of the lease payments over the lease term on the consolidated balance sheets at commencement date. Lease expense is recorded on a straight-line basis over the lease term. As the Group’s leases do not provide an implicit rate, the Group estimates its incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. In estimating its incremental borrowing rate, the Group considers its credit rating, nature of underlying asset, and publicly available data of borrowing rates for loans of similar amount, currency and term as the lease.

When the Group enters into sale-leaseback transactions as lessee, it first assesses whether the effectively transferred the underlying asset using the guidance in ASC 606. If the Group transfers the control of the leased asset to the buyer-lessor, the Group accounts for the sale of the underlying asset in accordance with ASC606. The subsequent leaseback of the asset is accounted for in accordance with ASC842 in the same manner as any other lease. If the seller-lessee does not transfer the control of the leased asset to the buyer-lessor, it is a failed sales-leaseback transaction and subsequently accounted for as a financing arrangement.

Lessor Accounting

The Group provides sales-type, direct financing and operating leases of various medical equipment primarily to hospitals in the PRC for periods ranging from 5 to 20 years. The Group classifies a lease as a sales-type lease in accordance with the recognition criteria in ASC 842-20-25 if the lease meets any one of the criteria mentioned above when determining a finance lease. For sales-type leases, the Group derecognizes the underlying asset and recognizes the net investment in the lease which is the sum of the lease receivable when collectability is probable at lease commencement. All initial direct costs are expensed at commencement date. The Group subsequently recognize interest income over the lease term using the effective interest method. Many of the Group’s leases contain variable lease payments based on the revenue or profit generated from the hospitals’ use of the underlying assets, the specific amounts of which are agreed monthly with the hospitals and settled based on the Group’s payment terms. In such circumstances, the Group recognizes a selling loss at commencement for the difference between the net investment in the lease and the carrying amount of the underlying asset. The Group does not include variable lease payments in the net investment in the lease and such payments are recognized as income in profit or loss in the period when the facts and circumstances on which the variable lease payments are based occur.

When none of the criteria in ASC 842-20-25-2 are met, the Group classifies a lease as either a direct financing lease or an operating lease. The Group classifies as a direct financing lease if (i) the present value of the sum of lease payments and any residual value guarantee equals or exceeds substantially all the fair value of the underlying asset; and (ii) it is probable at inception that it will collect the lease payments plus any amount necessary to satisfy a residual value guarantee. If both of the criteria above are not met, the lease is classified as an operating lease.

A general description of the Group’s lease income for each type of lease arrangement was as follows:

i.Sales-type lease income

The Group provides diagnostic imaging and/or radiation oncology system (“medical equipment”) to hospitals in the PRC through lease arrangements ranging from 5 to 20 years. In certain circumstances, the Group also provides full-time qualified system technician responsible for certain management services related to the radiotherapy or diagnostic services being performed by the hospital centers’ doctors to their patients. The Group receives a portion of the hospital’s revenue or profits from delivering the diagnostic imaging and / or radiation oncology services to patients, based on the revenue-sharing or profit-sharing formula predetermined in the contracts.

The Group evaluates such arrangements at inception to determine whether they contain a lease and the lease classification under ASC 842. Most of such arrangements are classified as sales-type leases since these agreements often include an option to the hospitals to purchase the underlying asset which the hospitals are reasonably certain to exercise. Variable lease payments are fully constrained at inception of the contract. Variable fees are included in the arrangement transaction price when significant reversal is not expected to occur, which is the time when the hospital calculates the profit sharing under the arrangement and agreed upon by both parties, typically at month end.

The Group’s arrangements may contain lease and non-lease components. Non-lease components primarily include payments for maintenance, update and consultation services related to the medical equipment. The Group allocates the lease and non-lease components of the contract consideration on a relative standalone selling price basis.

ii.Operating lease income

The Group elected the package of practical expedients which allowed the Group not to separate lease and non-lease components for diagnostic imaging and /or radiation oncology systems assets and recognizes profit sharing revenue under ASC 842. If there is a non-lease component whose pattern and timing is not the same the Group allocates the consideration on a relative standalone selling price basis.

iii.Direct financing lease income

The Group purchases hospital equipment from third party equipment manufacturers which is installed at various hospitals throughout the PRC. The hospitals utilize the hospital equipment radiotherapy or diagnostic services being performed by the hospital centers’ doctors to their patients. These lease arrangements include either title transfer upon maturity of the lease term or bargain purchase option held by the hospital. The Group receives fixed monthly rental payments from the hospital, which on a discounted basis does not give rise to any dealer profit. 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.

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:


		Estimated
		residual
Category	Estimated useful life	value
Buildings	20‑50 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 to 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 loss.

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. During the years ended December 31, 2017, 2018 and 2019, total interest costs incurred amounted to RMB128,492, RMB101,717 and RMB110,319, (US$15,846), respectively, in which interest costs capitalized amounted to RMB38,533, RMB55,485 and RMB81,619 (US$11,724), respectively.

Intangible assets, net

Intangible assets are carried at cost less accumulated amortization and any recorded impairment. Intangible assets acquired in a business combination were recognized initially at fair value at the date of acquisition. The operating license relates to the medical business qualification and permission for medical equipment operation. The favorable leases relate to favorable lease terms as lessee based on market conditions that exist on the date of acquisition and are amortized over the remaining term of the leases. 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 estimated useful life for the intangible assets is as follows:


		Estimated
		useful life
Operating license		20 years
Favorable leases		12-17 years
Customer relationship		5‑16 years
Operating leases		9‑16 years
Software		3‑5 years

Impairment of long-lived assets

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.

Impairment loss on long-lived assets of RMB28,600, RMB5,433 and RMB76,089 (US$10,930) was recognized for the years ended December 31, 2017, 2018 and 2019, respectively.

Treasury stock

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

Fair value of financial instruments

Financial instruments include cash and cash equivalents, restricted cash, accounts receivable, certain other current assets, net investment in direct financing leases, short-term investment, certain other non-current assets, short-term and long-term bank and other borrowings, accounts payables, certain other current liabilities, dividend payable, amounts due to related parties, mandatorily redeemable noncontrolling interest and certain other long-term liabilities. The carrying amounts of the Group’s cash and cash equivalents, restricted cash, accounts receivable, certain other current assets, balances with related parties and accounts payable approximate fair value because of their short maturities. The short-term investments are recorded at fair value based on the quoted published price. The carrying amounts of the Group’s short-term and long-term bank and other borrowing and secured borrowings mostly bear interest at floating rates and therefore approximate the fair value of these obligations. For those bank borrowings and mandatorily redeemable noncontrolling interest 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.

Assets held-for-sale

Assets (disposal groups) are classified as held-for-sale if their carrying amount will be recovered principally through a sale transaction rather than through continuing use. This condition is regarded as met only when the sale is highly probable and the long-lived asset (or disposal group) is available for immediate sale in its present condition. Management must be committed to the sale, which should be expected to qualify for recognition as a completed sale within one year from the date of classification.

Assets (disposal groups) classified as held-for-sale are measured at the lower of their previous carrying amount and fair value less costs to sell.

Revenue recognition

On January 1, 2018, the Group adopted ASU No. 2014‑09, Revenue from Contracts with Customers, (“ASC 606”), which supersedes the revenue recognition requirements in ASC Topic 605, Revenue Recognition, (“ASC 605”), using the modified retrospective transition method applied to those contracts which were not completed as of January 1, 2018. Results for reporting periods beginning after January 1, 2018 are presented under ASC 606, while prior period amounts have not been adjusted and continue to be reported in accordance with historic accounting under ASC 605. The impact of adopting the new revenue standard was not material to consolidated financial statements and there was no adjustment to beginning retained earnings on January 1, 2018.

Under ASC 606, an entity recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the entity expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements or elements of an arrangement within the scope of ASC 606, the entity performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price, including variable consideration, if any; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Group only applies the five-step model to contracts when it is probable that the entity will collect the consideration to which it is entitled in exchange for the goods or services it transfers to the customer.

Once a contract is determined to be within the scope of ASC 606 at contract inception, the Group reviews the contract to determine which performance obligations it must deliver and which of these performance obligations are distinct. The Group recognizes revenue based on the amount of the transaction price that is allocated to each performance obligation when that performance obligation is satisfied or as it is satisfied.

The Group is a principal and records revenue on a gross basis when the Group is primarily responsible for fulfilling the service, has discretion in establish pricing and controls the promised service before transferring that service to customers. Otherwise, the Group records revenue at the net amounts as commissions.

The Group recognizes revenues net of value added taxes (“VAT”). If revenue recognition is deferred to a later period, the related VAT are also deferred and will be recognized only upon recognition of the deferred revenue.

ASC 606 revenue

i.Management services and technical services

The Group provides stand-alone management and technical services to certain hospitals which already possess radiotherapy and diagnostic equipment. Management services typically include the provision of diagnosis and treatment techniques, expert support, advertising and promotion as well as comprehensive operational management services. Technical services mainly include maintenance and upgrade of the radiotherapy and diagnostic equipment. The fees for management and technical services are calculated based on a predetermined percentage of monthly revenue generated by the hospital unit or in limited instances on a fixed monthly fee. Variable fees are fully constrained at contract inception due to the uncertainty of the hospital units’ monthly revenue. Variable fees are included in the transaction price when a significant reversal of revenue recognized is not expected to occur, typically upon receipt of the monthly revenue statement from hospitals. Fixed monthly fees are recognized ratably over the service term.

ii.Consumable sales

Consumable sales represented the sales of supplies to certain hospital in the PRC. Under majority of the consumable sales contracts, the Group acts primarily as a reseller and does not have pricing authority or have title to the inventory prior to delivery to the hospital. The Group is an agent and generally records revenue related to consumables sales on a net basis when the consumables are delivered to the customer and the sales price is determinable.

iii.Brand royalty fees

Brand royalty fees represented the right to use the brand of Meizhong Jiahe by several newly set-up specialty cancer hospitals on a fixed annual fee. Fixed annum fees are recognized ratably over the service term.

iv.Medical service

Hospital revenue consists of medicine income and medical service income. Medical service income include revenue generated from outpatients, which mainly consist of activities for physical examinations, treatments, surgeries and tests, as well as that generated from inpatients, which mainly consist of activities for clinical examinations and treatments, surgeries, and other fees such as room charges and nursing care. The Group is a principal as it is primarily responsible for providing medical services to the income, controls the promised services before transferring to patients, and has pricing discretion. The Group generally records revenue generated from medical service on a gross basis.

In limited instances, the patient services are provided by visiting consultants, who are doctors/medical experts without labor contracts with the Group and not considered as the Group’s employees. As the visiting consultants have the discretion to take their patients to other hospital for the required treatment and set their own consultation fee charged to patients, the Group is an agent in such arrangement. The Group collects fees on behalf of the visiting consultants and records revenue at the net amounts as commissions.

v.Medicine income

Medicine income includes medicine prescribed to patients during or after treatment by the doctors in the Group’s hospital business. The Group is a principal as it is primarily responsible for providing medicine to the patients and has pricing discretion. The Group generally records medicine income on a gross basis.

Cost of revenue

Network costs

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

(1) Costs of lease and management service arrangements

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 sales-type lease

Cost of sales-type lease as a lessor is recorded as the carrying value of the underlying asset at lease commencement.

(3) 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.

(4) Cost of consumables sales

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

Hospital costs

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

Advertising expenditure

Advertising costs are expensed when incurred and are included in selling expenses in the consolidated statements of comprehensive loss. For the years ended December 31, 2017, 2018 and 2019, the advertising expenses were RMB2,910, RMB2,429 and RMB7,510 (US$1,079), 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.

On January 1, 2018, the Group adopted ASU No. 2016‑16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory, which requires the recognition of the income tax consequences of an intra-entity transfer of an asset, other than inventory, when the transfer occurs using the modified retrospective adoption method. In 2015, Aohua Technology transferred 100% equity of Tianjin Concord Medical to Shanghai Medstar resulting in a deferred tax liability of RMB5,632. Upon the adoption of ASU 2016‑16, the deferred tax liability was reversed through an opening adjustment to accumulative deficit as of January 1, 2018. The cumulative effect of changes made to the Company’s consolidated balance sheet as of January 1, 2018 for the adoption of ASU 2016‑16 was as follows:


	Balance at December	Adjustments Due to	Balance at January 1,
	31, 2017	ASU 2016‑16	2018
Liabilities:	RMB	RMB	RMB
Deferred tax liabilities	73,577	(5,632)	67,945
Equity:
Accumulated deficit	(879,393)	5,632	(873,761)

Share-based compensation

Share-based awards and restricted shares 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. Forfeitures were accounted as they occur. 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.

The Group adopted ASU 2018-07 on January 1, 2019 using the modified retrospective method and measures equity awards using their fair value on grant date. The impact of adopting the new standard was insignificant.

Loss per share

The Company computes earnings per Class A and Class B ordinary shares in accordance with ASC Topic 260, Earnings Per Share (“ASC 260”), using the two-class method. Under the provisions of ASC 260, basic earnings per share is computed using the weighted average number of ordinary shares outstanding during the period except that it does not include unvested ordinary shares subject to repurchase or cancellation. The Company adjusts for the accretion of the redeemable noncontrolling interests in the calculation of income available to ordinary shareholders of the Company used in the earnings per share calculation.

Loss per share is computed in accordance with ASC 260, Earnings Per Share (“ASC 260”). Basic loss per ordinary share is computed by dividing loss attributable to holders of ordinary shares by the weighted average number of ordinary shares outstanding during the period. Diluted loss per share is calculated by dividing net loss 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. 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.

The liquidation and dividend rights of the holders of the Company’s Class A and Class B ordinary shares are identical, except with respect to voting rights. As a result, and in accordance with ASC 260, the undistributed earnings for each year are allocated based on the contractual participation rights of the Class A and Class B ordinary shares as if the earnings for the year had been distributed. As the liquidation and dividend rights are identical, the undistributed earnings are allocated on a proportionate basis.

For the purposes of calculating the Company’s basic and diluted earnings per Class A and Class B ordinary shares, the ordinary shares relating to the options that were exercised are assumed to have been outstanding from the date of exercise of such options.

Comprehensive loss

Comprehensive 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 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 loss includes net loss and foreign currency translation adjustments and is presented in the consolidated statements of comprehensive loss.

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 is also the executive chairman of the board of directors. The Group’s CODM evaluates segment performance based on revenues and profit by the network and hospital segments.

Recent adopted accounting pronouncement

Adoption of ASU 2016-02

The Group adopted ASU 2016-02, Leases, and all subsequent ASUs relating to this Topic (collectively, "ASC 842") effective January 1, 2019. The Group elected the package of practical expedients permitted under the transition guidance within the new standard, which allowed the Group to not reassess 1) whether expired or existing contracts are or contain leases, 2) lease classification for any expired or existing leases as of the adoption date and 3) initial direct costs for existing leases as of the adoption date. The Group elected to not separate lease and associated non-lease components if certain criteria are met as provided by ASU 2018-11. The Group also made an accounting policy election to exempt short-term leases of 12 months or less from balance sheet recognition requirements associated with the new standard. The Group will recognize fixed rental payments for these short-term leases as a straight-line expense over the lease term.

Prior to adopting ASC 842, the Group accounted for the prepaid land use right in the PRC cost less accumulated amortization. The Group records amortization on a straight-line basis over the terms of the land use rights agreement of 50 years. Upon the adoption of ASC 842, operating leases related to land use right are subject to ASC 842 and right-of-use assets and lease liabilities are recognized on the consolidated balance sheet.

The impact arising from the adoption of ASC 842 at January 1, 2019 for leases as lessee was as follows:


		Adjustment due to
	Balance as of	the adoption of ASU	Balance as of
	December 31, 2018	2016-02	January 1, 2019
Assets:
Right-of-use assets, net	—	529,843	529,843
Prepayments and other current assets	227,714	(1,186)	226,528
Prepaid land lease payments	438,323	(438,323)	—

Liabilities:
Operating lease liabilities, current	—	13,101	13,101
Operating lease liabilities, non-current	—	77,233	77,233

Recent accounting pronouncement pending adoption

In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”) which requires the measurement and recognition of expected credit losses for financial assets held at amortized cost. ASU 2016-13 replaces the existing incurred loss impairment model with an expected loss methodology, which will result in more timely recognition of credit losses. ASU 2016-13 is effective for annual reporting periods and interim periods beginning after December 15, 2019. In November 2018, the FASB issued Accounting Standards Update No. 2018-19—Codification Improvements to Topic 326, Financial Instruments—Credit Losses. The amendments clarify that receivables arising from operating leases are not within the scope of Subtopic 326-20. In November 2019, the FASB issued ASU 2019-11, Codification Improvements to Topic 326. Among other things, the amendments clarify the reference for purchased financial assets with credit deterioration in a business combination to ASC 326-20. The amendments have the same effective dates as ASU 2016-13 (Topic 326) for entities that have not yet adopted that standard. The Group is currently in the process of evaluating the impact of the adoption of ASU 2019-11 and does not expect any material impact on the consolidated statements as a result of adopting the new standard.

In August 2018, the FASB issued ASU No. 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement (“ASU 2018-13”) which eliminates, adds and modifies certain disclosure requirements for fair value measurements. Under the guidance, public companies will be required to disclose the range and weighted average used to develop significant unobservable inputs for Level 3 fair value measurements. The guidance is effective for all entities for fiscal years beginning after December 15, 2019 and for interim periods within those fiscal years, but entities are permitted to early adopt either the entire standard or only the provisions that eliminate or modify the requirements. The Group does not expect any material impact on the consolidated statements as a result of adopting the new standard.

In November 2019, the FASB issued ASU 2019-08, Codification Improvements – Share-Based Consideration Payable to a Customer. ASU 2019-08 requires entities to measure and classify share-based payments that are granted to a customer in conjunction with a revenue arrangement and are not in exchange for a distinct good or service in accordance with ASC 718. This guidance is effective for all PBEs and other entities that have adopted ASU 2018-07 in fiscal years beginning after December 15, 2019, including interim periods therein. Early adoption is permitted but cannot precede an entity’s adoption of ASU 2018-07. The Group does not expect any material impact on the consolidated statements as a result of adopting the new standard.

In December 2019, the FASB issued ASU 2019-12, Simplifying the Accounting for Income Taxes. ASU 2019-12 eliminates certain exceptions related to the approach for intra period tax allocation, the methodology for calculating income taxes in an interim period and the recognition of deferred tax liabilities for outside basis differences. It also clarifies and simplifies other aspects of the accounting for income taxes. This guidance is effective for PBEs for fiscal years beginning after December 15, 2020, and interim periods within those fiscal years. Early adoption is permitted. The Group does not expect any material impact on the consolidated statements as a result of adopting the new standard.

CONCENTRATION OF RISKS	12 Months Ended
CONCENTRATION OF RISKS	Dec. 31, 2019
CONCENTRATION OF RISKS
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, advances made to suppliers, loans receivables, advance made to and receivables form disposal of medical equipment from 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, 2019, substantially all of the Group’s cash and restricted cash were deposited in financial institutions located in the PRC, Hong Kong, United States of America and in Singapore, which management believes are of high credit quality. Accounts receivable are typically unsecured and are derived from network revenue earned from hospitals in PRC, as well as hospital revenue earned from patients in PRC and Singapore. 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 and receivables form disposal of medical equipment from hospital customers 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 32.7% 35.0% and 34.6% for the years ended December 31, 2017, 2018 and 2019, 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 profit sharing received by the Group depends on the performance of the hospitals that the Group does not control, any negative events with respect to the Group’s customers may cause material fluctuations or declines in the Group’s 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 and construction is sourced from its five largest suppliers who collectively accounted for 95%, 90%and 97% of total medical equipment and construction purchases of the Group for the years ended December 31, 2017, 2018 and 2019, 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. Foreign currency exchange rate risk The Group’s exposure to foreign currency exchange rate risk primarily relates to cash and restricted cash denominated in the US$. The (appreciation) depreciation of the RMB against US$ was (6.3%), 5.7% and 1.3% during the years ended December 31, 2017, 2018 and 2019, respectively. In the long term, the RMB may appreciate or depreciate more significantly in value against the U.S. dollar or other foreign currencies, depending on the market supply and demand with reference to a basket of currencies.

ACQUISITIONS AND DISPOSALS

12 Months Ended

Dec. 31, 2019

ACQUISITIONS AND DISPOSALS

ACQUISITIONS AND DISPOSALS

4. ACQUISITIONS AND DISPOSALS

For the year ended December 31, 2017

Disposal of Beijing Century Friendship and BPMC

On April 6, 2017, Guofu Huimei, an equity method investee of the Group, made a capital injection of RMB388,500 in cash to Beijing Century Friendship to obtain 78.31% of its equity interest. Before the capital injection, Beijing Century Friendship was a wholly owned subsidiary of the Group and held 55% equity interest in BPMC. Upon the capital injection from Guofu Huimei, the Group’s effective interest in Beijing Century Friendship was diluted to 42.1% with a direct interest of 21.69% held by two subsidiaries of the Group and an indirect interest of 20.41% through Guofu Huimei. The Group lost control in Beijing Century Friendship and BPMC on April 6, 2017 and accounted for it as a deemed disposal and recognized a gain of RMB58,854 in accordance with ASC 810-10-40. The gain was measured as the difference between the fair value of the retained noncontrolling interest at the date of deconsolidation and the carrying amount of the former subsidiaries’ net assets. The direct interest held in Beijing Century Friendship and BPMC by the Group was accounted for as equity method investment (note 15).

The carrying value of assets and liabilities of Beijing Century Friendship and BPMC as of April 6, 2017 (the date of disposal), are as follows:


		RMB
Current assets		18,035
Deposit for operating license		109,581
Other non-current assets use		45
Current liabilities		(35,152)
Noncontrolling interests		(8)
Net assets disposed		92,501

The Group, with the assistance of an independent third-party valuation firm, determined the fair value of the retained noncontrolling interest of Beijing Century Friendship and BPMC based on a discounted cash flow model. As a result of the disposal, the Group recognized a gain on the deemed disposal of Beijing Century Friendship and BPMC as summarized below:


		RMB
Fair value of retained noncontrolling investment		151,355
Disposition of net assets		92,501
Gain on disposal of Beijing Century Friendship and BPMC		58,854

Disposal of Allcure Medical Holdings Ltd. (BVI) (“Allcure BVI”)

On October 18, 2017, the Group entered into a share transfer agreement with Bluestone Holdings Limited (“Bluestone”), a related party controlled by a director of the Company, to transfer 100% interest of a subsidiary, Allcure BVI with its subsidiary Beijing Allcure Medical Technology Ltd. at consideration of RMB3. A disposal gains of RMB59 was recognized in consolidated statements of comprehensive loss for the year ended December 31, 2017.

For the year ended December 31, 2018

Acquisition of Guofu Huimei, Beijing Century Friendship, BPMC and CMCC

In June 2018, MHM, a subsidiary of the Group entered into separate agreements with Guofu Huimei, an equity investee of the Group, to purchase all its 78.31% equity interests in Beijing Century Friendship which holds 55% equity interests of BPMC and 54.8% equity interests of CMCC at consideration of RMB 388,500 and RMB182,100, respectively. The consideration was paid in June 2018 and July 2018 and related commercial registration was completed on July 26, 2018 and October 8, 2018, respectively. Meanwhile, ZR Guofu and Guofu Huimei reached an agreement, according to which ZR Guofu will withdraw its original investments in Guofu Huimei, amounting to RMB746,000, then the Group became the sole shareholder of Guofu Huimei after ZR Guofu's investment withdrawn in July 2018 and commercial registration completed on September 3, 2018.

The Group previously held 21.69% equity interests in Beijing Century Friendship, 25% directly interests in BPMC, 35.2% equity interests of CMCC and 26.06% equity interests of Guofu Huimei prior to the transactions mentioned above. Upon the completion of the transactions, the Group will hold 100% equity interests of Beijing Century Friendship, 55% equity interests of BPMC and 90% equity interests of CMCC through MHM, 25% equity interests of BPMC through King Cheers and 100% equity interests of Guofu Huimei through Shanghai Medstar and BJCMT. The Group account for it as a single transaction and obtained control of Guofu Huimei, Beijing Century Friendship, BPMC and CMCC on October 8, 2018. The fair value of the gross assets acquired during the acquisition is not concentrated in a single identifiable asset or a group of similar identifiable assets and it meets the definition of a business and was accounted for as business acquisition under ASC 805.

The Group has completed the valuations necessary, with the assistance of an independent third-party valuation firm, to assess the fair values of the tangible and intangible assets acquired, liabilities assumed and the noncontrolling interest, resulting a goodwill was recognized as of the acquisition date. The valuation utilized generally accepted valuation methodologies including the income, market and cost approaches. The following table summarizes the estimated fair values of the assets acquired, liabilities assumed and the noncontrolling interest as of October 8, 2018, the date of acquisition:


		RMB
Current assets		47,827
Property, plant and equipment, net		17,297
Intangible assets*		454,013
Long term investments		300,504
Other non-current assets		108,322
Deferred tax assets		185
Goodwill		165,171
Current liabilities		(61,454)
Non-current liability		(165,436)
Deferred tax liabilities		(113,340)
Noncontrolling interests		(99,480)
Total		653,609


		RMB
Total purchase price is comprised of:
- Cash consideration		570,600
- Fair value of previously hold equity interests		520,625
- Effective extinguishment of loans from the acquisition		(437,616)
Total		653,609

* Acquired amortizable intangible assets primarily include two operating licenses of hospitals of RMB164,440 and RMB272,910 respectively and a favorable lease contract of RMB16,010. The operating licenses have estimated amortization periods of 20 years and the favorable lease contract has estimated amortization periods of 12 years.

The following unaudited supplemental pro forma consolidated financial information for the years ended December 31, 2017 and 2018 are presented as if the acquisition had occurred at the beginning of the periods presented. These pro forma results have been prepared for comparative purposes only and do not purport to be indicative of what the combined company’s operating results would have been had the acquisition taken place on January 1, 2017, nor do they project the future results of operations of the combined company. The actual results of operations of the combined company may differ significantly from the pro forma adjustments reflected here due to many factors.


	Unaudited Supplemental Pro Forma
	For the year ended December 31,
	2017	2018
	RMB	RMB

Net revenues	4,569	12,056
Net loss	(70,018)	(63,159)

The results of operations of Guofu Huimei, Beijing Century Friendship, BPMC and CMCC since the acquisition date included in the consolidated statement of comprehensive loss of the Company for the year ended December 31, 2018 is as follows:


		For the Years Ended
		December 31,
		2018
		RMB

Net revenues		4,827
Net loss		(5,639)

The aggregate purchase price allocation includes acquisition of certain acquirees, which were equity method investees of the Company prior to the acquisitions. In aggregate, a re-measurement gain relating to the Company’s pre-existing equity interest of RMB28,846 was recognized in other income in the consolidated income statement for the year ended December 31, 2018. The Company applied the equity method of accounting by recognizing its share of the profit or loss in these equity method investees up to their respective dates of acquisition. The fair value of the previously held equity interests was estimated based on the purchase price per share as of the acquisition date.

The Company expects the acquisition to support its strategy to facilitate the Group’s long-term goal to develop specialized hospital chains in cancer / oncology treatment services including diagnostic imaging, radiation oncology treatment and medical oncology treatment. Goodwill arising from this acquisition was attributable to the synergies expected from the combined operations of proton hospitals, the assembled workforce and their knowledge and experience in the PRC. The goodwill recognized was not expected to be deductible for income tax purpose.

Disposal of CMS Radiotherapy Holdings Limited (“CMS (USA)”)

On January 25, 2016, Ascendium entered into an agreement to transfer 100% interest of CMS (USA), a BVI company previously incorporated by Ascendium in October 2013, to Beijing Allcure Medical Technology Co., Ltd. (“JWYK”), a related party, with consideration of RMB8,594. The purchase consideration was paid on November 10, 2016, while the transfer registration was completed on May 3, 2018. A gain on disposal of subsidiary of RMB3,341 was recognized in consolidated statements of comprehensive loss for the year ended December 31, 2018.

For the year ended December 31, 2019

Acquisition of Tianjin Jiatai, SH Rongchi, Oriental, Heze MZJH, Wuxi MZJH and SH MZJH (“Tianjin Jiatai Group”)

On July 22, 2019, Wuxi Concord entered into an agreement with Tianjin Jiatai, to purchase its 90% equity interests in Wuxi MZJH at a consideration of RMB27,000. On September 19, 2019, Guofu Huimei entered into an agreement with ZR Guofu to purchase its investment of 77.18% equity interests in Tianjin Jiatai Group at a cash consideration of RMB421,730 (US$60,578). The above transactions are entered into in conjunction of each other and therefore, are accounted for as a single transaction.On November 13, 2019, ZR Guofu signed another agreement with the Group and Tianjin Jiatai Group to withdraw from Tianjin Jiatai Group. As a result of ZR Guofu’s withdrawal, the Group became the sole shareholder of Tianjin Jiatai Group. The Group completed the related commercial registration on November 18, 2019. The Group consolidated Tianjin Jiatai Group upon the commercial registration completed. The Group expects the acquisition to support its strategy to develop specialized hospital chains in cancer and oncology treatment services, including diagnostic imaging, radiation oncology treatment and medical oncology treatment.

The fair value of the gross assets acquired during the acquisition is not concentrated in a single identifiable asset or a group of similar identifiable assets and it meets the definition of a business and was accounted for as business acquisition under ASC 805.

The aggregate purchase price allocation includes acquisition of certain entities which were equity method investees of the Group prior to the acquisitions and settlement of pre-existing receivables and payable between the Tianjin Jiatai Group and the Group. The Group recorded a re-measurement gain relating to its pre-existing equity interest of RMB31,898(US$4,582) as other income in the consolidated income statement for the year ended December 31, 2019. The Company applied the equity method of accounting by recognizing its share of the profit or loss in these equity method investees up to their respective dates of acquisition. The fair value of the previously held equity interests was estimated based on the purchase price per share as of the acquisition date. Further the acquisition effectively settled preexisting receivables and payables between the Group and the acquired entities. The following is a reconciliation of the total purchase consideration for the acquisition:


		RMB
- Cash consideration		421,730
- Fair value of previously hold equity interests		407,998
- Settlement of amounts due to Tianjin Jiatai Group (including the mandatorily redeemable noncontrolling interest in SP and purchase consideration of Wuxi MZJH)		(675,854)
- Settlement of advance from suppliers		(94,530)
- Settlement of other receivables		84,715
Total		144,059

The Group, with the assistance of an independent third-party valuation firm, assessed the fair values of the acquired identifiable assets and liabilities assumed. The following table summarizes the purchase consideration and fair values of the assets acquired and liabilities assumed as of the acquisition date:


		RMB
Current assets		9,451
Property, plant and equipment, net		53,649
Intangible assets		89,000
Goodwill		45,272
Current liabilities		(31,063)
Deferred tax liabilities		(22,250)
Total		144,059

The acquired intangible assets primarily include operating license for hospitals of RMB84,000 and a favorable lease contract of RMB5,000. The estimated amortization period of the operating licenses and favorable lease contract was 20 years and 17 years, respectively. The Group recognized RMB 45,272 (US$6,503) in goodwill arising from this acquisition, attributed to the synergies it expects from the combined operations of proton hospitals, the assembled workforce and their knowledge and experience in the PRC. The goodwill recognized is not deductible for income tax purposes.

The following unaudited supplemental pro forma consolidated financial information for the years ended December 31, 2018 and 2019 are presented as if the acquisition had occurred at the beginning of the periods presented. These pro forma results have been prepared for comparative purposes only and do not purport to be indicative of what the combined company’s operating results would have been had the acquisition taken place on January 1, 2018, nor do they project the future results of operations of the combined company. The actual results of operations of the combined company may differ significantly from the pro forma adjustments reflected here due to many factors.


	Unaudited Supplemental Pro Forma
	For the year ended December 31,
	2018	2019	2019
	RMB	RMB	US$

Net revenues	186,086	193,251	27,759
Net loss	(376,130)	(589,774)	(84,716)

The results of operations of Tianjin Jiatai, SH Rongchi, Oriental, Heze MZJH, SH MZJH and Wuxi MZJH since the acquisition date included in the consolidated statement of comprehensive loss of the Company for the year ended December 31, 2019 is as follows:


	For the Years Ended December 31,
	2019
	RMB	US$

Net revenues	366	53
Net loss	(7,902)	(1,135)

SHORT TERM INVESTMENT	12 Months Ended
SHORT TERM INVESTMENT	Dec. 31, 2019
SHORT TERM INVESTMENT
SHORT TERM INVESTMENT	5. SHORT TERM INVESTMENT Short-term investments comprised of available-for-sale debt securities including wealth management products issued by commercial banks and other financial institutions. As of December 31, 2018 and 2019, the Group held short term investment amounting to RMB50,000 and nil, respectively, with no unrealized gains or losses was recorded in “Accumulated other comprehensive loss”. There was no other-than-temporary impairment for the years ended December 31, 2018 and 2019.

ACCOUNTS RECEIVABLE

12 Months Ended

Dec. 31, 2019

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE

6. ACCOUNTS RECEIVABLE


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Accounts receivable	90,453	80,878	11,618
Allowance for doubtful accounts	(3,585)	(7,147)	(1,027)
Accounts receivable, net	86,868	73,731	10,591

The rollforward in the allowance for doubtful accounts were as follows:


	For the Years Ended December 31,
	2017	2018	2019	2019
	RMB	RMB	RMB	US$
Balance at the beginning of the year	57	12,969	3,585	515
Provisions for the year	14,840	1,303	4,510	648
Reversal of provisions from prior periods due to subsequent cash collection during the year	—	(709)	(221)	(32)
Amounts written off during the year	(1,928)	(9,989)	(734)	(105)
Foreign exchange gain or loss	—	11	7	1
Balance at the end of the year	12,969	3,585	7,147	1,027

Provisions for allowance for doubtful debts are recorded in “general and administrative expenses” in the consolidated statements of comprehensive loss.

Accounts receivable with carrying value of nil and RMB30,524 (US$4,384)were used to secure certain bank borrowings as at December 31, 2018 and 2019, respectively (note 19).

PREPAYMENTS AND OTHER CURRENT ASSETS

12 Months Ended

Dec. 31, 2019

PREPAYMENTS AND OTHER CURRENT ASSETS

PREPAYMENTS AND OTHER CURRENT ASSETS

7. PREPAYMENTS AND OTHER CURRENT ASSETS

Prepayments and other current assets consist of the following:


	As at December 31,
	Notes	2018	2019	2019
		RMB	RMB	US$
Due from suppliers	i)	10,751	5,957	856
Due from hospitals	ii)	576	406	58
Loan receivables	iii)	151,139	70,077	10,066
Advances to employees	iv)	1,056	4,271	614
Receivables from disposal of medical equipment	v)	69,410	120	17
Deferred expenses		50	—	—
Interest receivable		3,680	2,891	415
Dividend receivable		766	766	110
Tax refund	vi)	—	14,466	2,078
Others		5,084	4,927	708
		242,512	103,881	14,922

Allowance for doubtful debts		(14,798)	(9,013)	(1,295)

		227,714	94,868	13,627

The Group records allowance for doubtful debts in “general and administrative expenses” in the consolidated statements of comprehensive loss.

Amounts due from suppliers represented prepayments made for orders and returnable deposits of cancelled orders. The risk of loss arising from non-performance by or bankruptcy of suppliers is assessed prior to the order of the equipment. The Group has provided reserve for bad debt amounting to RMB4,798 and nil on the amounts due from suppliers as at December 31, 2018 and 2019, respectively.

ii)

Amounts due from hospitals represented interest-free advances to hospitals and the compensation to be received from hospitals for early termination. The Group has assessed the impact of such advances on revenue recognition at the outset of the arrangement and has concluded that they do not affect revenue recognition. The risk of loss arising from any failure of hospital customers to fulfill their financial obligations is assessed prior to making the advances and is monitored for recoverability on a regular basis by management.

iii)

Loan receivables represented the loans to other parties, including loans to related parties such as the Xi’an JiangyuanAndike Ltd. (“JYADK”) and Beijing Allcure Medical Information Technology Co., Ltd. (“Allcure Information”) of total amount of RMB15,118 and RMB12,173 (US$1,749) as at December 31, 2018 and 2019, and third parties of RMB136,021 and RMB57,904(US$8,317) as at December 31, 2018 and 2019, respectively. The Group recorded allowance for doubtful debts amounting to RMB10,000 and RMB9,000 (US$1,293) as of December 31, 2018 and 2019, respectively. The loans contributed to interest receivable of RMB454 and RMB2,891 (US$415) as at December 31, 2018 and 2019, respectively.

iv)

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

Receivables from disposal of medical equipment represented the consideration to be received from several hospitals, which the Group entered into termination contracts with and disposed all leasing equipment to.

vi)

Tax refund represented the overpayment of tax that would be refund by Internal Revenue Service. The amount has been received subsequently in February 2020.

INVENTORIES

12 Months Ended

Dec. 31, 2019

INVENTORIES

INVENTORIES

8. INVENTORIES


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Medicine	2,196	2,625	377
Medical material	90	1,728	249
Low-value consumables	1,580	1,388	199
	3,866	5,741	825

Less: inventory provision	(510)	(1,400)	(201)

	3,356	4,341	624

ASSETS HELD FOR SALE	12 Months Ended
ASSETS HELD FOR SALE	Dec. 31, 2019
ASSETS HELD FOR SALE
ASSETS HELD FOR SALE	9. ASSETS HELD-FOR-SALE Since the Group received termination notices from several hospitals to early terminate the equipment leasing with the Group, the hospitals should acquire the medical equipment from the Group upon early termination. Assets held-for-sale, with carrying amounts of RMB4,384 and nil were recognized on the consolidated balance sheets as of December 31, 2018 and 2019 respectively, which are expected to be disposed within one year.

PROPERTY, PLANT AND EQUIPMENT, NET

12 Months Ended

Dec. 31, 2019

PROPERTY, PLANT AND EQUIPMENT, NET

PROPERTY, PLANT AND EQUIPMENT, NET

10. PROPERTY, PLANT AND EQUIPMENT, NET

Property, plant and equipment consist of the following:


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Buildings	254,577	277,569	39,870
Medical equipment	404,050	458,843	65,909
Electronic and office equipment	19,564	20,983	3,014
Motor vehicles	2,993	2,993	430
Leasehold improvement and building improvements	14,050	80,922	11,624
Construction in progress	823,361	1,390,495	199,732
Total	1,518,595	2,231,805	320,579
Less: accumulated depreciation	(275,627)	(314,151)	(45,125)
Impairment charges	(23,659)	(18,793)	(2,700)
	1,219,309	1,898,861	272,754

Depreciation expenses were RMB83,224, RMB40,855 and RMB44,358 (US$6,372) for the years ended December 31, 2017, 2018 and 2019, respectively. Impairment loss of RMB21,476, RMB4,418 and RMB6,453 (USD$927) were recognized for network operating segment and impairment loss of nil, RMB351 and nil for hospital operating segment for the years ended December 31, 2017, 2018 and 2019, respectively. Impairment charges mainly include impairment provided for medical equipment in several low performance centers as well as idle assets.

For the years ended December 31, 2017, 2018 and 2019, impairment of RMB27,906, RMB41,272 and RMB10,968(US$1,575) was written off for network operating segment upon the disposal of medical equipment and construction project. Impairment of nil, nil and RMB353 (US$51) was written off for hospital operating segment upon the termination of construction project.

The Group held equipment under operating lease contracts with customers with an original cost of RMB205,279 and RMB271,603 (US$39,013) and accumulated depreciation of RMB133,130 and RMB150,988 (US$ 21,688), as of December 31, 2018 and 2019, respectively.

The total net book value of the Group's property, plant and equipment pledged as collateral for other borrowings as of December 31, 2018 and 2019 was nil and RMB119,359 (US$17,145), respectively.

The total net book value of the Group's construction in progress pledged to secure bank and other borrowings as of December 31, 2018 and 2019 was RMB633,444 and RMB1,152,379(US$165,529), respectively.

LEASE

12 Months Ended

Dec. 31, 2019

Lease

LEASE

11. LEASE

Leases of medical equipment as lessor

The following table presents the lease receivables derive from the Group’s operating, sales-type and direct financing leases:


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Current
Account receivable - Operating lease	46,331	38,201	5,487
Account receivable - Sales-type lease	—	675	97
Net investment in direct financing leases	29,638	35,240	5,062

Non-current
Net investment in direct financing leases	42,977	27,084	3,890

Total	118,946	101,200	14,536

Lease receivables for operating and sales-type leases are presented in accounts receivable on the consolidated balance sheets. Lease receivables for direct financing leases are presented as net investment in direct financing leases. As of December 31, 2018, and 2019, the allowance of lease receivables was RMB2,093 and RMB4,318 (US$620), respectively. Accordingly, risk of default with respect to these receivables is remote.

Lease receivables with carrying value of nil and RMB24,997 (US$3,591) were pledged as collaterals for bank and other borrowings of nil and RMB167,165 (US$24,012) as of December 31, 2018 and 2019, respectively.

The following table presents the lease income recognized relating to the Group's operating, sales-type and direct financing leases:


	For the Year Ended December 31, 2019
	Sales-type leases		Direct financing		Operating leases
			leases
	RMB	US$	RMB	US$	RMB	US$

Selling loss recognized at the commencement date	(21,229)	(3,049)	—	—	—	—

Interest income on net investment in the lease	1,130	162	3,944	567	—	—
Including: Income relating to variable lease payments not included in the measurement of the net investment in a lease	1,130	162	—	—	—	—

Lease income relating to lease payments					53,485	7,683
Including: Income relating to variable lease payments not included in the measurement of lease receivable	—	—	—	—	45,887	6,591

The Group's lease assets do not contain material residual value by the end of the lease term. In order to mitigate the risks associated with the residual value of its leased assets, the Group usually enters into arrangements where the lease terms are approximate to the economic useful life of the leased assets so as to minimize their residual value.

Net investment in direct financing leases is comprised of:


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Minimum lease payments to be received	83,079	68,520	9,842
Unearned income	(10,464)	(6,196)	(890)
Net investment in direct financing leases	72,615	62,324	8,952
Current	29,638	35,240	5,062
Non-current	42,977	27,084	3,890
Total	72,615	62,324	8,952

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


	Future minimum
	direct financing lease payments
	RMB	US$
2020	39,050	5,609
2021	17,138	2,462
2022	7,446	1,070
2023	3,003	431
2024	1,883	270
Above 5 years	—	—

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


	Future minimum
	operating lease payments
	RMB	US$
2020	8,972	1,289
2021	8,972	1,289
2022	7,886	1,133
2023	7,196	1,034
2024	5,496	789
Above 5 years	13,708	1,969

Lease payments for the Group’s sales-type lease payments are all variable based on the profit or revenue generated from the underlying assets thus the Group does not recognize any net investment in the lease at commencement.

Failed sales-leaseback transactions as seller-lessee

The Group has failed sales-leaseback transactions in which the Group acts as seller-lessee but does not effectively transfer control of the underlying asset to the buyer-lessor. The Group accounts for failed sales-leaseback transactions as financings. The Group recorded RMB30,646 (US$4,402) and RMB205,784 (US$29,559) under “Long-term bank and other borrowings, current portion” and "Long-term bank and other borrowings, non-current portion", respectively as of December 31, 2019. The effective interest rate used in the computation of interest expense ranged from 9.64% to 11.69%. Interest expenses recorded in the Group’s consolidated statement of comprehensive loss amounted to nil, RMB119 , and RMB21,644 (US$3,109) for the years ended December 31, 2017, 2018 and 2019, respectively.

Operating leases as lessee

The components of lease cost were as follows:


	For the year ended December 31, 2019
	RMB	US$
Operating lease cost	32,002	4,597
Short term lease cost	625	90

Total	32,627	4,687

For the year ended December 31, 2019, total operating and short-term lease costs of RMB8,203 (US$1,178) and RMB23,799 (US$3,419) were recorded in cost of revenue and general and administrative expenses, respectively.

Other information


	For the year
	ended December 31, 2019
	RMB		US$
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	18,491		2,656
ROU assets obtained in exchange for operating lease liabilities *	234,915		33,743
Weighted-average remaining lease terms (in years)	4		4
Weighted-average discount rate	4.87	%	4.87	%

* Includes transition liabilities upon adoption of ASC 842, as well as new leases entered into during the year ended December 31, 2019. Changes in the ROU asset and liability are presented net within operating activities.

Future minimum lease payments for operating leases as of December 31, 2019 are as follows:



	Minimum Lease Payments
	RMB	US$
Year ending December 31,
2020	25,362	3,643
2021	24,481	3,516
2022	20,654	2,967
2023	19,996	2,872
2024	19,306	2,773
Thereafter	256,158	36,796
Total future lease payments	365,957	52,567
Less: Imputed interest	134,256	19,285
Total lease liability balance	231,701	33,282

The Group did not have any leasing transactions with related parties.

Land use rights

The following table presents the original cost payment, accumulated amortization and net carrying value of the Group’s land use rights for the periods presented:


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
	Prepaid land lease
	payment	Right-of-use asset	Right-of-use asset

Land use rights	456,823	456,823	65,619
Less: accumulated amortization	(18,500)	(27,962)	(4,017)
Net carrying value	438,323	428,861	61,602

As of December 31, 2018 and 2019, the Group recorded land lease payment under “Prepaid land lease payment” and “Right-of-use assets, net” of RMB438,323 and RMB428,861 (US$61,602), respectively. Amortization expenses for the years ended December 31, 2017, 2018 and 2019 were RMB5,256, RMB9,610 and RMB9,462 (US$1,359), respectively.

The net book value of the Group’s land use right payments pledged to secure bank and other borrowings was RMB425,743 and RMB416,548 (US$59,833), respectively.

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


	Amortization
	RMB	US$
2020	9,462	1,359
2021	9,462	1,359
2022	9,462	1,359
2023	9,462	1,359
2024	9,462	1,359

GOODWILL

12 Months Ended

Dec. 31, 2019

GOODWILL

GOODWILL

12. GOODWILL

The goodwill of RMB165,171 and RMB210,443 (US$30,229) as of December 31, 2018 and 2019 represented the goodwill of RMB165,171 generated from the acquisition of GFMH, CMCC, SJYH and BPMC by the Group in 2018, and the goodwill of RMB45,272 generated from the acquisition of Tianjin Jiatai Group by the Group in 2019 (Note 4).

The changes in the carrying amount of goodwill are as follow:


	For the years ended December 31,
	2017	2018	2019
	RMB	RMB	RMB	US$
Balance as of January 1	—	—	165,171	23,725
Addition	—	165,171	45,272	6,504
Impairment	—	—	—	—
Balance as of December 31	—	165,171	210,443	30,229

No impairment was recognized for the years ended December 31, 2017, 2018 and 2019.

INTANGIBLE ASSETS, NET

12 Months Ended

Dec. 31, 2019

INTANGIBLE ASSETS, NET

INTANGIBLE ASSETS, NET

13. INTANGIBLE ASSETS, NET

Intangible assets consist of the following:


	Customer	Operating	Operating	Favorable
	relationship	lease	license	lease
	intangibles	intangibles	intangibles	intangibles	Others	Total
	RMB	RMB	RMB	RMB	RMB	RMB
Intangible assets, net at January 1, 2018	6,171	306	—	—	1,322	7,799
Acquisition of subsidiaries (note4)	—	—	437,350	16,010	653	454,013
Addition of software	—	—	—	—	1,779	1,779
Disposal of centers	(2,586)	—	—	—	—	(2,586)
Amortization expenses	(558)	(52)	(2,056)	(318)	(1,177)	(4,161)
Intangible assets, net at December 31, 2018	3,027	254	435,294	15,692	2,577	456,844

Acquisition of subsidiaries (note4)	—	—	84,000	5,000	—	89,000
Addition of software	—	—	—	—	1,579	1,579
Disposal of centers	(80)	(7)	—	—	—	(87)
Amortization expenses	(125)	(217)	(8,717)	(1,307)	(1,629)	(11,995)
Intangible Asset impairment	(2,822)	(30)	—	—	—	(2,852)
Intangible assets, net at December 31, 2019	—	—	510,577	19,385	2,527	532,489
Intangible assets, net at December 31, 2019, in US$	—	—	73,340	2,784	363	76,487


At December 31, 2019
Intangible assets, cost	45,157	14,707	521,350	21,010	17,963	620,187
Less: accumulated amortization	(41,737)	(14,677)	(10,773)	(1,625)	(15,436)	(84,248)
Less: intangible asset impairment	(3,420)	(30)	—	—	—	(3,450)
Intangible assets, net at December 31, 2019	—	—	510,577	19,385	2,527	532,489

Amortization expenses for intangibles were RMB6,229, RMB4,161 and RMB11,995 (US$1,723) for the years ended December 31, 2017, 2018 and 2019, respectively. Impairment loss on intangible assets was RMB598, RMB nil and RMB2,852 (US$410)for network operating segment in several low performance centers and early termination centers as well as idle assets for the years ended December 31, 2017, 2018 and 2019, respectively. The estimated annual amortization expenses for the above intangible assets for each of the five succeeding years are as follows:


	Amortization
	RMB	US$
2020	15,260	2,192
2021	19,358	2,781
2022	27,886	4,006
2023	27,640	3,970
2024	27,590	3,963

DEPOSITS FOR NON-CURRENT ASSETS

12 Months Ended

Dec. 31, 2019

DEPOSITS FOR NON-CURRENT ASSETS

DEPOSITS FOR NON-CURRENT ASSETS

14. DEPOSITS FOR NON-CURRENT ASSETS

Deposits for non-current assets consist of the following:


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Deposits for purchases of property, plant and equipment*	668,698	717,392	103,047
Reserve for unrecoverable deposits	(30,860)	(93,260)	(13,396)
	637,838	624,132	89,651

* The amount represented interest-free non-refundable partial payments to suppliers of medical equipment and to construction engineering group for construction of hospitals. The remaining contractual obligations associated with these purchase contracts are approximately RMB660,758 and RMB622,584 (US$89,429) as at December 31, 2018 and 2019 respectively, which are included in the amount disclosed as purchase commitments in note 26. The Group recognized impairment loss on deposits for non-current assets of nil, nil and RMB62,400 (US$8,963) for the years ended December 31, 2017, 2018 and 2019, respectively.

As at December 31, 2018 and 2019, certain of the Group’s deposits for non-current assets with a total net book value of RMB13,800 and nil were pledged for other borrowings of RMB10,731 and nil, respectively (note19).

LONG-TERM INVESTMENTS

12 Months Ended

Dec. 31, 2019

LONG-TERM INVESTMENTS

LONG-TERM INVESTMENTS

15. LONG-TERM INVESTMENTS

Long-term investments held by the Group consisted of the following:


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Equity investments without readily determinable fair value	22,160	22,160	3,183
Equity method investments	366,204	42,788	6,146
Less: Impairment loss	—	—	—
Total	388,364	64,948	9,329

Equity investments without readily determinable fair value:


		Equity interest owned by the
		Group
		As at December 31,
	Note	2018		2019
Allcure Information	i)	9.6	%	9.6	%

20% equity interest of Allcure Information was obtained through the disposal of Allcure Medical Technology Co., Ltd. (“JWYK”) in 2015. During year ended December 31, 2018 Allcure Information issued new shares to other investors and diluted the share ownership of the Group to 9.6%. The price of newly issued shares is not considered an observable price change because they are not a similar investment of JWYK held by the Group due to the different rights and obligations associated with the investments. As at year ended December 31, 2019, the share ownership of the Group remained 9.6%. As of December 31, 2018 and 2019, no impairment was recorded for the investment.

The Group did not record any unrealized gains (upward adjustments) and losses (downward adjustments and impairment) for equity investments without readily determinable fair values for the years presented.

Equity method investments:


		Equity interest owned by the
		Group
		As at December 31,
	Notes	2018		2019
Xi’an JiangyuanAndike Ltd. (“JYADK”)		29.70	%	29.70	%
PTC	i)	59.51	%	59.51	%
Suzhou Shengshan Huiying Venture Capital Investment LLP. (“Suzhou Shengshan”)	ii)	5.41	%	5.15	%
Suzhou Chorus Medical Technologies Co., Ltd. (“Suzhou Chorus”)	iii)	36.00	%	—
Shanghai Meizhong Jiahe Imaging Diagnostic Center Co., Ltd. ("SH MZJH")	iv)	43.23	%	—
Shanghai Rongchi Medical Management Co., Ltd. ("SH Rongchi")	iv)	24.40	%	—
Tianjin Jiatai Enterprise Management Center (Limited Partnership) ("Tianjin Jiatai")	iv)	22.82	%	—
Wuxi Meizhong Jiahe Cancer Center (“Wuxi MZJH”)	v)	10.00	%	—
DTAP @ Adam Road PTE.LTD. (“DTAP”)	vi)	49.00	%	—

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 in cash. On July 31, 2015, the Group acquired additional 14.34% limited partner interests of PTC and additional 17.07% legal interest of PTC GP Management LLC, with a consideration of RMB30,063 in cash. After the additional investments, the Group owned 59.51% interests of PTC which ultimately holds 45.41% legal ownership interests of the University of Texas MD Anderson Cancer Center Proton Therapy Center (“MDA Proton”), a proton treatment center in Texas, U.S.A.

In accordance with PTC GP Management LLC’s regulation, the Group is only entitled to designate two out of the five managers and simply majority (more than 50%) amongst the managers is required to pass any resolution. Furthermore, the regulation can only be amended at the request by managers or super majority (more than 2/3) of member interest. Thus, the Group is not able to control PTC GP Management LLC.

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. On November 29, 2018, MDA Proton reached an agreement with University of Texas MD Anderson Cancer Center ("UTMDACC") to sell all its assets and liabilities to UTMDACC as well as terminating management service agreement between MDA Proton and PTC. Before the transaction, 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 or loss 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 a gain of RMB17,697, RMB509 and nil for the years ended December 31, 2017, 2018 and 2019 respectively. Total cash distribution received by the Group from PTC was RMB6,227, RMB11,626 and nil for the years ended December 31, 2017, 2018 and 2019, respectively.

The Group received the first installment of consideration RMB212,855 from PTC on dissolution between MDA Proton and PTC, leading to the disposal gain of RMB48,019 in 2018. The Group received the second and the third installments totaling RMB6,779 (US$973) in 2019 and the carrying amount of the equity investment remained RMB31,497 and RMB24,718 (US$3,551) as of December 31, 2018 and 2019.

ii)

In 2017, JKSY, a subsidiary of the Group, entered into a partnership agreement to subscribe for 8.13% interest in Suzhou Shengshan, a partnership engaged in equity and capital investment, with a subscription amount of RMB10,000. In 2018, with the subscribed capital injection from new investors, the equity interest JKSY shared in Suzhou Shengshan should be diluted to 4.57%. As the injection was only partially completed, the actual equity interest shared in Suzhou Shengshan was diluted to 5.41% as of December 31, 2018. In 2019, with the subscribed capital injection from new investors, the actual equity interest shared in Suzhou Shengshan was further diluted to 5.15% as of December 31, 2019. According to the partnership agreement, JKSY acts as a limited partner and has significant influence over Suzhou Shengshan's daily operation.

iii)

In 2015, the Group entered into a share transfer agreement with JWYK, which was controlled by one of the Group's directors. Pursuant to the agreements, the Group would sell 36% equity interest in Suzhou Chorus at a consideration of RMB4,320 to JWYK. The consideration was received by the Group in April 2016. The disposal of Suzhou Chorus was completed in 2019.

iv)

During 2019, Tianjin Jiatai made total capital injections amouting to RMB34,540 to SH MZJH, leading to Tianjin Jiatai’s equity interest on SH MZJH from 56.77% to 78.34%. On November 13, 2019, Guofu Huimei entered into agreements with ZR Guofu, pursuant to which ZR Guofu would withdraw its investment of 77.18% equity interests in Tianjin Jiatai at a consideration of RMB421,730 (US$60,578). Upon the completion of the transaction, Tianjin Jiatai and its subsidiaries, SH MZJH, Heze MZJH, SH Rongchi, Wuxi MZJH and Oriental became subsidiaries of the Group (note 4).

On July 22, 2019, Wuxi Concord, a wholly-owned subsidiary of the Group, entered into an agreement with Tianjin Jiatai, to purchase all its 90% equity interests in Wuxi MZJH at a consideration of RMB27,000. After the acquisition, Wuxi MZJH became a wholly-owned subsidiary of the Group. On August 23, 2019, Wuxi Concord further injected capital of RMB82,110 to Wuxi MZJH.

vi)

In December 2018, DTAP was set up and registered in Singapore by CHS and Republic Healthcare Holdings PTE.LTD (“RHHPL”), a third party of the Group. CHS subscribed to inject SG$0.49 to share 49% equity of DTAP, and accounted for the investment as joint venture according to the cooperation agreement. On July 11, 2019, CHS and RHHPL consented to discontinue the joint venture agreement and CHS’s subscription of 49% shares has transferred to RHHPL at SG$0.49 in the capital of DTAP. DTAP had no substantial business from its inception to discontinuance.

OTHER NON-CURRENT ASSETS

12 Months Ended

Dec. 31, 2019

OTHER NON-CURRENT ASSETS

OTHER NON-CURRENT ASSETS

16. OTHER NON-CURRENT ASSETS

Other non-current assets consist of the following:


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Deferred cost	267	—	—
Deposit-long-term*	2,719	6,733	967
Long-term deferred assets	3,479	1,755	252
Advance to hospitals-non current**	1,260	1,433	206
Others	151	—	—
	7,876	9,921	1,425

* Impairment losses of RMB11,527 and RMB400 (US$57) were provided for the balances as at December 31, 2018 and 2019.

** Impairment losses of RMB1,642 and RMB330 (US$47) were provided for the balances as at December 31, 2018 and 2019.

ACCRUED EXPENSES AND OTHER LIABILITIES

12 Months Ended

Dec. 31, 2019

ACCRUED EXPENSES AND OTHER LIABILITIES

ACCRUED EXPENSES AND OTHER LIABILITIES

17. ACCRUED EXPENSES AND OTHER LIABILITIES

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


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Accrued expenses	44,621	81,407	11,693
Salaries and welfare payable	8,612	21,959	3,154
Business and other taxes payable	11,400	3,822	549
Payable to acquire the non-controlling interests of CCM (HK)	—	44,963	6,459
Amount due to Tianjin Jiatai Group	36,151	—	—
MD Anderson consulting fee payable	51,029	41,478	5,958
Acquisition payable for investment in CMCC	116,922	12,657	1,818
Consideration advance from JWYK (note 15)	4,320	—	—
Advance from customers	19,250	3,190	458
Other payables	125,701	67,625	9,714
	418,006	277,101	39,803

SHAREHOLDERS' EQUITY	12 Months Ended
SHAREHOLDERS' EQUITY	Dec. 31, 2019
SHAREHOLDERS' EQUITY
SHAREHOLDERS' EQUITY	18. SHAREHOLDERS’ EQUITY Ordinary Shares The Company’s ordinary shares are divided into Class A ordinary shares and Class B ordinary shares. The rights of the holders of Class A and Class B ordinary shares are identical, except with respect to voting and conversion rights. On January 27, 2015, 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. During the year ended December 31, 2018, the 45,787,948 Class A ordinary shares of Morgancreek were converted to Class B ordinary shares. As of December 31, 2019, there were 84,454,047 Class A and 45,787,948 Class B ordinary shares outstanding. Share repurchase program On August 10, 2015, the Board of Director approved a share repurchase program pursuant to which, the Company is authorized to repurchase up to US$20,000 of its outstanding ADSs at a price not exceeding US$7.99 per ADS. During the year ended December 31, 2015 and 2016, the Company repurchased 614,033 and 967,408 ADSs, representing 1,842,099 and 2,902,224 ordinary shares, with a total consideration of US$3,111 and US$4,542 respectively. No ADS was repurchased in 2017, 2018 and 2019. Special dividend No special dividend or other dividend was declared in 2017, 2018 and 2019.

BANK AND OTHER BORROWINGS

12 Months Ended

Dec. 31, 2019

BANK AND OTHER BORROWINGS

BANK AND OTHER BORROWINGS

19. BANK AND OTHER BORROWINGS


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Total bank and other borrowings	938,114	1,620,202	232,728
Comprised of:
Short-term	396,520	285,500	41,010
Long-term, current portion	44,068	42,939	6,168
	440,588	328,439	47,178
Long-term, non-current portion	497,526	1,291,763	185,550
	938,114	1,620,202	232,728

Certain bank borrowings are secured by equipment with a net carrying value of nil and RMB119,359 (US$17,145) (note 10), accounts receivable with a carrying value of nil and RMB30,524 (US$4,384) (note 6) (including lease receivables with a carrying value of nil and RMB24,997 (US$3,591) (note 11)), certain land use rights (which are recorded as “right-of-use assets”) with a carrying value of RMB425,743 and RMB416,548 (US$59,833) (note 11), certain construction in progress with a carrying value of RMB633,444 and RMB1,152,379 (US$165,529) (note 10), deposit for non-current asset with a carrying value of RMB13,800 and nil (note 14),and restricted cash of RMB421,990 and nil (note 2), as of December 31, 2.018 and 2019, respectively.

The short-term bank and other borrowing bore a weighted average interest of 4.08 % and 7.73% per annum, and the long-term bank and other borrowings bore a weighted average interest of 9.81% and 11.49% per annum, respectively, as of December 31, 2018 and 2019.

Bank and other borrowings amounted to RMB41,624 (US$5,979) (2018: RMB31,083) and RMB1,578,578 (US$226,748) (2018: RMB907,031) were denominated in US$ and RMB, respectively as of December 31, 2019.

The maturity analysis of the long-term bank and other borrowings are as follows:


	RMB	US$
Within one year	42,939	6,168
Between one and two years	118,905	17,080
Between two and three years	158,800	22,810
Between three and four years	184,432	26,492
Above four years	829,626	119,168
	1,334,702	191,718

As of December 31, 2019, the Group had unutilized short-term bank credit lines and unutilized long-term bank credit lines amounted to nil and RMB557,400 (US$80,066), respectively.

RESTRICTED NET ASSETS	12 Months Ended
RESTRICTED NET ASSETS	Dec. 31, 2019
RESTRICTED NET ASSETS
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. 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. 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 RMB4,770,139 (US$685,188) as of December 31, 2019.

TAXATION

12 Months Ended

Dec. 31, 2019

TAXATION

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, subsidiaries in British Virgin Islands 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 and state Income Tax (graduated income tax rate up to 35% in 2017 and 21% in 2018 and 2019 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, as such it is subject to Texas Franchise Tax. The amount of current income tax for federal and state for US Proton was nil, 2,867 and -1,358 (-USD$195) for the years ended December 31, 2017, 2018, and 2019.

Singapore

China Medstar is incorporated in Singapore and does not conduct any substantive operations of its own. CHS, incorporated in Singapore, was acquired in April 2015 and was in a loss position since its establishment. No provision for Singapore profits tax has been made in the consolidated financial statements as the companies have no assessable profits for the years ended December 31, 2017, 2018 and 2019. In addition, upon payments of dividends by China Medstar and CHS to its shareholder, no Singapore withholding tax will be imposed.

Hong Kong

Subsidiaries in Hong Kong 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 Group has no assessable profits for the year presented. In addition, upon payment of dividends by these companies to their shareholders, no Hong Kong withholding tax will be imposed.

China

The applicable rate for China entities is subject to the PRC EIT at the rate of 25% for the period since 2012.

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 2015 to 2019 remain subject to examination by the tax authorities.

Loss before income taxes consists of:


	For the Years Ended December 31,
	2017	2018	2019	2019
	RMB	RMB	RMB	US$
Non – PRC	(193,212)	(98,709)	(127,243)	(18,277)
PRC	(60,683)	(126,537)	(263,835)	(37,898)
	(253,895)	(225,246)	(391,078)	(56,175)

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


	For the Year Ended December 31,
	2017	2018	2019	2019
	RMB	RMB	RMB	US$
Current tax expense (benefit)	5,105	43,209	(16,570)	(2,380)
Deferred tax expense (benefit)	26,684	(9,158)	(22,416)	(3,220)
	31,789	34,051	(38,986)	(5,600)

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,
	2017	2018	2019	2019
	RMB	RMB	RMB	US$
Loss before income taxes	(253,895)	(225,246)	(391,078)	(56,175)
Income tax computed at the tax rate of 25%	(63,474)	(56,309)	(97,770)	(14,044)
Effect of different tax rates in different jurisdictions	23,554	11,758	19,393	2,786
Non-deductible expenses	13,872	4,661	8,472	1,217
Non-taxable income	(1,942)	(7,322)	(234)	(34)
Statutory income/(expense)	—	—	3,216	462
Interest and penalty	—	—	(6,811)	(978)
Unrecognized tax positions	(2,942)	41,122	—	—
Deferred tax expense	—	—	32,358	4,648
Changes of valuation allowance	48,089	45,112	41,868	6,014
Withholding tax	15,624	(4,971)	(39,478)	(5,671)
Effect of tax rate change	(992)	—	—	—
	31,789	34,051	(38,986)	(5,600)

Deferred Tax

The components of deferred taxes are as follows:


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Deferred tax asset
Net operating loss*	158,330	163,538	23,491
Depreciation and amortization	2,813	6,262	899
Property, plant and equipment impairment	8,750	9,433	1,355
Deposits for non-current assets	6,400	16,350	2,349
Allowance for net investment in financing lease	1,085	4,518	649
Allowance for doubtful accounts	14,132	11,391	1,636
Lease liabilities	—	60,073	8,629
Other long-term assets	16,703	37,778	5,426
Equity investment	9,032	9,196	1,321
Others	527	1,891	272
Total deferred tax assets	217,772	320,430	46,027
less: Valuation allowance**	(217,076)	(260,850)	(37,469)
Net deferred tax assets	696	59,580	8,558

Deferred tax liabilities
Withholding tax for PRC entities	(39,495)	—	—
Foreign exchange gain	—	(9,346)	(1,342)
Equity investment	—	(1,299)	(187)
Property, plant and equipment	(415)	(2,225)	(320)
Disposal of Beijing Century Friendship	(3,126)	(3,126)	(449)
Intangible assets	(113,590)	(132,566)	(19,042)
Deferred costs	(67)	—	—
Right-of-use assets	—	(53,362)	(7,665)
Capitalized interest	(9,649)	(19,179)	(2,755)
Others	—	(3,915)	(562)

Total deferred tax liabilities	(166,342)	(225,018)	(32,322)

Deferred tax assets, net	—	—	—

Deferred tax liabilities, net	(165,646)	(165,438)	(23,764)

* As of December 31, 2019, the Group had net operating losses from several of its PRC and oversea entities of RMB789,776 (US$113,444), which can be carried forward to offset future taxable profit. As per filed tax returns, the net operating loss from PRC entities will expire between 2020 to 2024. For the net operating loss from overseas entities, there is no limitation of expiration according to the statute of Hong Kong, Singapore and US.

** The Group records a valuation allowance on its deferred tax assets that is sufficient to reduce the deferred tax assets to an amount that is more likely than not to be realized. Future reversal of the valuation allowance will be recognized either when the benefit is realized or when it has been determined that it is more likely than not that the benefit in future earnings will be realized.

The movement of valuation allowance is as follows:


	For the Year Ended December 31,
	2018	2019	2019
	RMB	RMB	US$
Balance at the beginning of year	(157,876)	(217,076)	(31,181)
Change of valuation allowance in the current year	(59,200)	(43,773)	(6,288)
Balance at the end of year	(217,076)	(260,849)	(37,469)

Unrecognized Tax Benefits

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


	For the Years Ended December 31,
	2018	2019	2019
	RMB	RMB	US$
Balance at the beginning of year	41,358	81,000	11,635
Additions based on tax positions related to the current year	30,043	21,238	3,050
Additions related to prior year tax position	9,676	548	79
Decreases related to prior year tax position	—	(2,810)	(404)
Decreases relating to expiration of applicable statute of limitation	(920)	(1,386)	(199)
Foreign currency translation	843	394	57
Balance at the end of year	81,000	98,984	14,218

As of December 31, 2018, and 2019, the Group had unrecognized tax benefit of RMB81,000 and RMB98,984 (US$14,218), respectively, among which, nil and RMB27,385 (US$3,934) were presented on a net basis against the deferred tax assets related to tax losses carry forwards on the consolidated balance sheets. At December 31, 2018 and 2019, there were RMB46,978 and RMB60,711 (US$8,721) of unrecognized tax benefits that if recognized would affect the annual effective tax rate.

The final outcome of the tax uncertainty is dependent upon various matters including tax examinations, interpretation of tax laws or expiration of statute of limitations. 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. However, an estimate of the range of the possible change cannot be made at this time.

The Group recognized an increase amounting to RMB2,770, RMB8,309 and a decrease amounting to RMB6,802 (US$977) in interest and penalties during the years ended December 31, 2017, 2018 and 2019, respectively. As of December 31, 2018, and 2019, the Group recognized of interest and penalties of RMB37,943 and RMB31,141 (US$4,473), respectively. Uncertain tax benefits were recorded as other long-term liabilities.

Value-added taxes (“VAT”)

Revenue earned from the provision of leasing and technical services was subject to 5% business tax prior to the pilot of VAT reform (e.g. Shanghai starts the VAT pilot on January 1, 2012). The final stage of VAT reform has come into effect on 1 May 2016, the pilot program of the collection of VAT in lieu of business tax has been promoted nationwide in a comprehensive manner.

Under the current VAT regulation, for the contracts signed prior to the pilot of VAT reform or the movable property acquired prior to the pilot of VAT reform for operating leasing, the relevant rental income from leasing arrangement of movable property could adopt the simple tax calculation method and be subject to 3% VAT levy rate. Other than the above, if the contracts signed after the pilot of VAT reform, the rental income derived from movable property leasing arrangement is subject to VAT at 17%. After a new VAT reform came into effect on 1 April 2019, the rental income derived from movable property leasing arrangement is subject to VAT at 13%. The technical service income is subject to VAT at 6%.

SHARE-BASED AWARDS

12 Months Ended

Dec. 31, 2019

SHARE-BASED AWARDS

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, which was subsequently amended on November 17, 2009 and November 26, 2011 to increase the number of ordinary shares available for grant under the plan. 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 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	%
Exercise multiple	2.5
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.

The following table summarizes employee share options activities for the year ended December 31, 2019:

Weighted

Weighted-

Weighted

Average

Remaining

Aggregate

Number of

Exercise

Grant-date

Contractual

Intrinsic

Share Options Granted to Employees

Price

Fair Value

Term (Years)

Value

Outstanding, January 1, 2019

3,130,113

US$

2.21

US$

0.61

3.14

—

Lapsed

(355,884)

US$

3.55

US$

1.25

—

Outstanding, December 31, 2019

2,774,229

US$

2.04

US$

0.65

2.14

—

Exercisable at December 31, 2019

2,774,229

US$

2.04

US$

0.65

2.14

—

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, 2017, 2018 and 2019.

As of December 31, 2019, unrecognized share-based compensation cost related to share options was nil.

Restricted shares

On February 18, 2014, July 1, 2014 and August 1, 2014, the Company granted 1,370,250, 21,132 and 69,564 restricted shares of the Company (“Restricted Shares”) to the employees of the Company, 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 Group did not grant any Restricted Shares in 2015 and 2016.

On August 7, 2017, August 8, 2017, September 13, 2017 and October 2, 2018, the Company granted 1,453,950, 3,319,200, 45,000 and 5,992,605 Restricted Shares to the employees of the Company, 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.


		Fair Value per Share
		at the Grant
Grant Date	Number of Awards	date (US$)
February 18, 2014	1,370,250	1.93
July 1, 2014	21,132	2.35
August 1, 2014	69,564	2.44
August 7, 2017	1,453,950	1.33
August 8, 2017	3,319,200	1.34
September 13, 2017	45,000	1.33
October 2, 2018	5,992,605	1.19

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, 2019 was as follows:


		Weighted
	Numbers	average grant
	of shares	date fair value
	RMB	US$
Outstanding, January 1, 2019	11,573,802	1.32
Forfeited	(83,250)	1.93
Exercised	(63,618)	1.34
Outstanding, December 31, 2019	11,426,934	1.32
Exercisable, December 31, 2019	1,073,679	1.93
Expected to vest, December 31, 2019	10,353,255	1.25

As of December 31, 2019, unrecognized share-based compensation cost related to Restricted Shares was RMB47,576 (US$6,834) which is expected to be recognized over a weighted-average vesting period of 2.3 years.

The share-based compensation expense of the share options and Restricted Shares granted to employees for the years ended December 31, 2017, 2018 and 2019 is as follows:


	For the Years ended December 31,
	2017	2018	2019	2019
	RMB	RMB	RMB	US$
General and administrative expenses	10,099	9,173	17,673	2,539
Selling expenses	1,542	1,966	2,920	419
	11,641	11,139	20,593	2,958

Revenue

12 Months Ended

Dec. 31, 2019

Revenue

Revenue

23. Revenue

Revenue consists of ASC 606 and ASC 842 revenue. The Group's revenues , net of value-added tax, disaggregated by revenue source are as follows:


	For the Years Ended December 31,
	2017	2018	2019	2019
	RMB	RMB	RMB	US$
ASC 606 revenue:
Management services and technical services	46,143	50,291	48,416	6,954
Brand royalty fees	6,604	5,189	5,081	730
Consumable sales	7,005	5,867	9,482	1,362
Medical service	31,599	37,770	54,048	7,763
Medicine income	57	15,058	22,777	3,272

ASC 606 revenue	91,408	114,175	139,804	20,081

ASC 842 revenue:
Operating lease income*	232,015	71,864	53,485	7,683
Sales-type lease income*	—	—	1,130	162
Direct financing lease income*	7,554	4,859	3,944	567

ASC 842 revenue	239,569	76,723	58,559	8,412
Total revenue	330,977	190,898	198,363	28,493

* Operating lease income, sales-type lease income and direct financing lease income were recognized under ASC 842, Leases.

RELATED PARTY TRANSACTIONS

12 Months Ended

Dec. 31, 2019

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS

24. RELATED PARTY TRANSACTIONS

Related parties#


Name of Related Parties		Relationship with the Group
JYADK		Equity investee of the Group
Guofu Huimei *		Equity investee of the Group till October 7, 2018
CMCC *		Equity investee of the Group till October 7, 2018
Beijing Century Friendship *		Equity investee of the Group till October 7, 2018
Tianjin Jiatai **		Equity investee of the Group till November 17,2019
Wuxi MZJH **		Equity investee of the Group till November 17,2019
SH Rongchi **		Equity investee of the Group till November 17,2019
SH MZJH **		Equity investee of the Group till November 17,2019
Allcure Information		An entity controlled by a director of the Company
Shanghai Huifu Technology Limited		An entity controlled by a director of the Company
Cherrylane Investments Limited		An entity controlled by a director of the Company

# These are the related parties that have engaged in significant transactions with the Company for the years ended December 31, 2017, 2018 and 2019.

* Guofu Huimei, CMCC and Beijing Century Friendship were equity investee of the Group previously, which have been acquired by the Group since October 8, 2018 and have become subsidiaries of the Group.

** Tianjin Jiatai, SH Rongchi, SH MZJH and Wuxi MZJH were equity investee of the Group previously, which have been acquired by the Group since November 18, 2019 and have become subsidiaries of the Group.

The Group had the following related party transactions for the years ended December 31, 2017, 2018 and 2019.


	For the Years ended December 31,
	2017	2018	2019	2019
	RMB	RMB	RMB	US$
Loan to:
Tianjin Jiatai	—	50	5,949	855
Wuxi MZJH	—	460	1,640	236
SH MZJH	—	1,000	28,002	4,022
	—	1,510	35,591	5,113
Interest income from:
JYADK	221	285	206	30

Loan from:
Guofu Huimei	300,000	—	—	—
Beijing Century Friendship	218,104	30,551	—	—
CMCC	41,010	13,408	—	—
Tianjin Jiatai	91,855	—	—	—
Shanghai Huifu Technology Limited	—	22,000	—	—
Wuxi MZJH	—	1,850	—	—
SH Rongchi	—	18,820	—	—
SH MZJH	—	12,420	—	—
Cherrylane Investments Limited	—	12,720	—	—
	650,969	111,769	—	—
Interest expense to:
Tianjin Jiatai	—	193	—	—
Guofu Huimei *	31,716	15,997	—	—
Cherrylane Investments Limited	—	—	151	22
	31,716	16,190	151	22
Repayment to:
Tianjin Jiatai	—	36,420	34,540	4,961
Shanghai Huifu Technology Limited	—	20,285	1,715	246
Cherrylane Investments Limited	—	2,750	—	—
SH Rongchi	—	—	1,029	148
	—	59,455	37,284	5,355
Repayment from:
JYADK	—	—	1,485	213
SH MZJH	—	—	26,000	3,735
	—	—	27,485	3,948
Management service income from:
Tianjin Jiatai	6,577	—	—	—
SH MZJH	—	4,810	5,081	730
CMCC	4,118	4,331	—	—
	10,695	9,141	5,081	730

* The interest expense paid to Guofu Huimei amounting to RMB15,997 and nil was capitalized in year 2018 and 2019.

The balances between the Group and its related parties as of December 31, 2018 and 2019 are listed below.


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Due from related parties, current:
JYADK	5,112	3,833	550
Allcure Information **	9,000	—	—
SH MZJH	6,099	—	—
Wuxi MZJH	460	—	—
	20,671	3,833	550
Due to related parties, current
Wuxi MZJH	1,850	—	—
SH MZJH	12,420	—	—
Shanghai Huifu Technology	1,715	—	—
Cherrylane Investments Limited	—	10,120	1,454
	15,985	10,120	1,454

Due to related parties, non-current
SH Rongchi *	155,570	—	—
Cherrylane Investments Limited *	9,969	—	—
Tianjin Jiatai *	56,979	—	—
	222,518	—	—

* As at December 31, 2018 and 2019, the balance due to related parties, non-current is recorded in “Amount due to related parties, non-current portion” on the consolidated balance sheet.

** As at December 31, 2018 and 2019, the reserve for unrecoverable deposits are provided amounting to nil and RMB9,000 (US$1,293), which is recorded in "Prepayments and other current asset" (note7).

EMPLOYEE DEFINED CONTRIBUTION PLAN	12 Months Ended
EMPLOYEE DEFINED CONTRIBUTION PLAN	Dec. 31, 2019
EMPLOYEE DEFINED CONTRIBUTION PLAN
EMPLOYEE DEFINED CONTRIBUTION PLAN	25. EMPLOYEE DEFINED CONTRIBUTION PLAN Full time employees of the Group in the PRC participate in a government mandated defined contribution plan, pursuant to which certain pension benefits, medical care, employee housing fund and other welfare benefits are provided to employees. Chinese labor regulations require that the PRC subsidiaries of the Group make contributions to the government for these benefits based on certain percentages of the employees’ salaries. The Group has no legal obligation for the benefits beyond the contributions made. The total amounts for such employee benefits, which were expensed as incurred, were RMB13,348 and RMB13,291 and RMB22,868 (US$3,285) for the years ended December 31, 2017, 2018 and 2019, 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 (loss) as incurred. The total amounts for such employee benefits were approximately RMB399, RMB315 and RMB290 (US$42) for the years ended December 31, 2017, 2018 and 2019, respectively.

COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Dec. 31, 2019
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	26. COMMITMENTS AND CONTINGENCIES Purchase commitments The Group has commitments to purchase certain medical equipment of RMB660,758 and RMB622,584 (US$89,429) at December 31, 2018 and 2019, respectively, which are scheduled to be paid within following years. Income taxes As of December 31, 2019, the Group has recognized approximately RMB102,740 (US$14,758) as an accrual for unrecognized tax positions. 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.

SEGMENT REPORTING

12 Months Ended

Dec. 31, 2019

SEGMENT REPORTING

SEGMENT REPORTING

27. SEGMENT REPORTING

For the years ended December 31, 2017, 2018 and 2019, the Group had two operating segments, including network and hospital. The operating segments also represented the reporting segments. The Group’s CODM assess the performance of the operating segments based on the measures of revenues costs and gross profit (loss) by the network and hospital segment. Other than the information provided below, the CODM do not use any other measures by segments.

Summarized information by segments for the years ended December 31, 2017, 2018 and 2019 is as follows:


	For the year ended December 31, 2019
	Network	Hospital	Total
	RMB	RMB	RMB	US$
Revenues from external customers	121,537	76,826	198,363	28,493
Cost of sales	(77,131)	(137,062)	(214,193)	(30,767)
Gross profit (loss)	44,406	(60,236)	(15,830)	(2,274)


	For the year ended December 31, 2018
	Network	Hospital	Total
	RMB	RMB	RMB
Revenues from external customers	138,070	52,828	190,898
Cost of sales	(79,266)	(91,870)	(171,136)
Gross profit (loss)	58,804	(39,042)	19,762


	For the year ended December 31, 2017
	Network	Hospital	Total
	RMB	RMB	RMB
Revenues from external customers	299,321	31,656	330,977
Cost of sales	(166,407)	(66,572)	(232,979)
Gross profit (loss)	132,914	(34,916)	97,998


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Segment assets
Network	2,103,569	1,030,782	148,063
Hospital	2,481,825	3,266,663	469,227
Total segment assets	4,585,394	4,297,445	617,290

Major Customers

Changhai Hospital represented 12.5% of total net revenue for the year ended December 31, 2017. No single customer represented 10% or more of total net revenue for the years ended December 31, 2018 and 2019.

Geographic Information

Net revenue by country is based upon the sales location that predominately represents the customer location.


	For the Years Ended December 31,
	2017	2018	2019	2019
	RMB	RMB	RMB	US$

Revenues from PRC	302,304	149,548	164,167	23,581
Revenues from Singapore	28,673	41,350	34,196	4,912
Total revenues	330,977	190,898	198,363	28,493

Total long-lived assets excluding financial instruments, intangible assets, long-term investment and goodwill by country were as follows:


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
PRC	2,036,133	2,890,858	415,245
Singapore	281,495	280,970	40,359
Total long-lived assets	2,317,628	3,171,828	455,604

LOSS PER SHARE

12 Months Ended

Dec. 31, 2019

LOSS PER SHARE

LOSS PER SHARE

28. LOSS PER SHARE

A reconciliation of net loss attributable to the Company in the consolidated statements of comprehensive loss to the numerator for the computation of basic and diluted loss per share for the years ended December 31, 2017, 2018 and 2019 is as follows:


	For the Years Ended December 31,
	2017	2018	2019	2019
	RMB	RMB	RMB	US$

Net loss attributable to Concord Medical Services Holdings Limited	(284,320)	(234,875)	(307,049)	(44,105)
Accretion of contingently redeemable noncontrolling interests	—	(124,355)	(245,477)	(35,261)
Numerator for EPS computation	(284,320)	(359,230)	(552,526)	(79,366)


	For the Years Ended December 31
	2017	2018		2019		2019
	Ordinary Shares	Class A	Class B	Class A	Class A	Class B	Class B
	RMB	RMB	RMB	RMB	USD	RMB	USD
Numerator
Net loss attributable to ordinary shareholders used in calculating loss per ordinary share – basic and diluted	(284,320)	(328,403)	(30,827)	(358,274)	(51,463)	(194,252)	(27,903)
Denominator:
Weighted average number of ordinary shares outstanding used in calculating loss per share – basic and diluted	130,091,977	118,940,054	11,164,733	84,450,550	84,450,550	45,787,948	45,787,948
Loss per share – basic and diluted	(2.19)	(2.76)	(2.76)	(4.24)	(0.61)	(4.24)	(0.61)

The effects of share options and restricted shares have been excluded from the computation of diluted loss per share for the years ended December 31, 2017, 2018 and 2019 as their effects would be anti-dilutive.

FAIR VALUE MEASUREMENTS

12 Months Ended

Dec. 31, 2019

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS

29. FAIR VALUE MEASUREMENTS

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

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

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

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

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.

The Group apply fair value accounting for all financial assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis. Goodwill, intangible assets, and other long-lived assets are measured at fair value on a nonrecurring basis, only if impairment is indicated.

The following table summarizes the nonrecurring fair value measurements for each class of assets as of and for the year ended December 31, 2019.

As of December 31, 2019, we determined that certain equipment and long-lived assets related to the Group’s low-performance centers were impaired. In accordance with ASC 360 Property, plant and equipment, long-lived assets held and used with a carrying amount of RMB8,834 (US$1,269) were written down to their fair value of RMB1,985 (US$285). The resulting impairment charge of RMB6,849 (US$984) was recorded in “impairment of long-lived assets” in the consolidated statements of comprehensive loss. The Group calculated the fair value of long-lived assets based on estimated future discounted cash flows based on a discount rate of 14% and expected remaining useful life of such assets and classified the fair value as a Level 3 measurement due to the significance of unobservable inputs.

The inputs used to measure the estimated fair value of goodwill are classified as Level 3 in the fair value hierarchy due to the significance of unobservable inputs using company-specific information.

Fair Value Measurement at the End of the Reporting Period Using

Quoted Prices in

Active

Markets for

Significance

Significant

As of

Identical

Other

Unobservable

December 31,

Assets

Observable

Inputs

Total

2019

(Level 1)

Inputs (Level 2)

(Level 3)

loss

RMB

US$

RMB

Description

Nonrecurring fair value measurements

Long-lived assets held and used

1,985

285

—

1,985

(6,849)


	Fair Value Measurement at the End of the Reporting Period Using
		Quoted Prices in
		Active
		Markets for	Significance	Significant
	As of	Identical	Other	Unobservable
	December 31,	Assets	Observable	Inputs	Total
	2018	(Level 1)	Inputs (Level 2)	(Level 3)	loss
	RMB	RMB	RMB	RMB	RMB
Description
Fair value measurements on a recurring basis:
Available-for-sale debt investments	50,000	50,000	—	—	—

Nonrecurring fair value measurements:
Long-lived assets held and used	3,467	—	—	3,467	(4,418)

- Definition

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

+ References + Details

PARENT COMPANY ONLY CONDENSED FINANCIAL INFORMATION

12 Months Ended

Dec. 31, 2019

PARENT COMPANY ONLY CONDENSED FINANCIAL INFORMATION

PARENT COMPANY ONLY CONDENSED FINANCIAL INFORMATION

30. PARENT COMPANY ONLY CONDENSED FINANCIAL INFORMATION

Condensed balance sheets


	As at December 31
	2018	2019	2019
	RMB	RMB	US$
ASSETS
Current assets:
Cash and cash equivalent	722	540	78
Amounts due from subsidiaries	503,087	404,213	58,061
Total current assets	503,809	404,753	58,139
Non-current assets:
Investments in subsidiaries	1,623,996	1,154,986	165,903
Total assets	2,127,805	1,559,739	224,042

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Short-term bank borrowings	249,202	—	—
Accrued expenses and other liabilities	29,310	55,409	7,959
Amounts due to subsidiaries	1,411,871	1,627,094	233,717
Total current liabilities	1,690,383	1,682,503	241,676

Total liabilities	1,690,383	1,682,503	241,676

Shareholders’ equity (deficit):
Class A ordinary shares (par value of US$0.0001per share; authorized shares-500,000,000; issued shares-142,353,532 as of December 31, 2018 and 2019; outstanding shares-84,390,429 and 84,454,047 as of December 31, 2018 and 2019, respectively)	68	68	10
Class B ordinary shares (par value of US$0.0001per share; authorized shares‑45,787,948; issued shares-45,787,948 and 45,787,948 as of December 31, 2018 and 2019; outstanding shares- 45,787,948 and 45,787,948 as of December 31, 2018 and 2019, respectively)	37	37	5
Treasury stock (12,175,155 and 12,111,537 shares as of December 31, 2018 and 2019, respectively)	(8)	(8)	(1)
Additional paid-in capital	1,758,937	1,759,941	252,800
Accumulated other comprehensive loss	(88,621)	(97,285)	(13,974)
Accumulated deficit	(1,232,991)	(1,785,517)	(256,474)
Total shareholders’ equity (deficit)	437,422	(122,764)	(17,634)
Total liabilities and shareholders’ equity (deficit)	2,127,805	1,559,739	224,042

Condensed statements of comprehensive loss


	For the Years Ended December 31,
	2017	2018	2019	2019
	RMB	RMB	RMB	US$
Revenues	—	—	—	—
Cost of revenues	—	—	—	—
General and administrative expenses	(24,431)	(17,051)	(39,118)	(5,619)
Selling expenses	(1,802)	(2,021)	(2,938)	(422)
Operating loss	(26,233)	(19,072)	(42,056)	(6,041)
Equity in loss of subsidiaries	(250,696)	(333,682)	(514,070)	(73,842)
Interest income	—	14	1,977	284
Interest expense	(7,554)	(15,325)	(6,481)	(931)
Foreign exchange gain	163	8,835	8,104	1,164
Net loss	(284,320)	(359,230)	(552,526)	(79,365)
Other comprehensive income (loss), net of tax of nil foreign currency translation adjustments	40,550	(41,203)	(8,664)	(1,245)
Total other comprehensive (loss) income	40,550	(41,203)	(8,664)	(1,245)
Comprehensive loss	(243,770)	(400,433)	(561,190)	(80,610)

Condensed statements of cash flows


	For the Years Ended December 31,
	2017	2018	2019	2019
	RMB	RMB	RMB	US$
Net cash used in operating activities	(89,751)	(5,024)	(31,460)	(4,520)
Net cash (used in) generated from investing activities	(21,452)	294,551	311,716	44,775
Net cash generated from(used in) financing activities	127,106	(284,824)	(280,483)	(40,289)

Exchange rate effect on cash	(35,017)	(7,085)	45	7

Net decrease in cash	(19,114)	(2,382)	(182)	(27)
Cash at beginning of the year	22,218	3,104	722	105

Cash at end of the year	3,104	722	540	78

Basis of presentation

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

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2019
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	31. SUBSEQUENT EVENTS Capital injection from CITIC Industrial Investment Group Limited (“CITIC Industrial”) In February 2020, the Group entered into an investment agreement with CITIC Industrial pursuant to which CITIC Industrial purchased 38,888,888 shares of the Group's subsidiary MHM in exchange for RMB700,000. The Group received the consideration in March 2020. Upon completion of all transactions mentioned above, the Group’s ownership in MHM will be diluted from 60% to 50.01%. Impact from Coronavirus (COVID-19) Beginning January 2020, the emergence and wide spread of the novel Coronavirus (“COVID-19”) has resulted in quarantines, travel restrictions , and the temporary closure of stores and facilities in China and elsewhere. Substantially all of the Group’s revenue and workforce are concentrated in China. Consequently, the outbreak has negatively impacted the Group’s network centers and self-owned hospital operations in China and resulted in less patient treatment from late January to early March. The Group’s total revenue declined for January and March of 2020 as compared to the same period in the prior year. As the COVID-19 outbreak has further spread outside the PRC and it is uncertain as to whether the COVID-19 outbreak will continue to be contained in the PRC, the Group’s operation results and financial position of 2020 might be adversely impacted to a certain extent, including but not limited to negative impact to the Group’s total revenues, slower collection of accounts receivables and additional allowance for doubtful accounts and impairment on the Group’s long-lived assets. Because of the uncertainties surrounding the COVID-19 outbreak, the extent of the business disruption and the related financial impact cannot be reasonably estimated at this time.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2019

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”).

Going Concern

Use of estimates

Principles of consolidation

Foreign currency translation and transactions

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

Convenience translation

Comparative Information

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

Business combination and noncontrolling interests

Cash and cash equivalents

Restricted cash

Short-term investments

Long-term investments

The Group’s long-term investments consist of equity investments without readily determinable fair value and equity method investments.

Goodwill

Accounts receivable and allowance for doubtful accounts

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.

Loan receivables

Leases

Lessee Accounting

a. The lease transfers ownership of the underlying asset to the lessee by the end of the lease term.

b. The lease grants the lessee an option to purchase the underlying asset that the lessee is reasonably certain to exercise.

c. The lease term is for a major part of the remaining economic life of the underlying asset.

e. The underlying asset is of such a specialized nature that it is expected to have no alternative use to the lessor at the end of the lease term.

The Group classifies a lease as an operating lease when it does not meet any one of these criteria.

Lessor Accounting

A general description of the Group’s lease income for each type of lease arrangement was as follows:

i.Sales-type lease income

ii.Operating lease income

iii.Direct financing lease income

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:


		Estimated
		residual
Category	Estimated useful life	value
Buildings	20‑50 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	—

Intangible assets, net


		Estimated
		useful life
Operating license		20 years
Favorable leases		12-17 years
Customer relationship		5‑16 years
Operating leases		9‑16 years
Software		3‑5 years

Impairment of long-lived assets

Impairment loss on long-lived assets of RMB28,600, RMB5,433 and RMB76,089 (US$10,930) was recognized for the years ended December 31, 2017, 2018 and 2019, respectively.

Treasury stock

Fair value of financial instruments

Assets held for sale

Assets held-for-sale

Assets (disposal groups) classified as held-for-sale are measured at the lower of their previous carrying amount and fair value less costs to sell.

Revenue recognition

ASC 606 revenue

i.Management services and technical services

ii.Consumable sales

iii.Brand royalty fees

iv.Medical service

v.Medicine income

Cost of revenue

Network costs

(1) Costs of lease and management service arrangements

(2) Cost of sales-type lease

Cost of sales-type lease as a lessor is recorded as the carrying value of the underlying asset at lease commencement.

(3) 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.

(4) Cost of consumables sales

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

Hospital costs

Advertising expenditure

Income taxes


	Balance at December	Adjustments Due to	Balance at January 1,
	31, 2017	ASU 2016‑16	2018
Liabilities:	RMB	RMB	RMB
Deferred tax liabilities	73,577	(5,632)	67,945
Equity:
Accumulated deficit	(879,393)	5,632	(873,761)

Share-based compensation

Share-based awards and restricted shares granted to employees are accounted for under ASC 718, Compensation-Stock Compensation (“ASC 718”).

Loss per share

Comprehensive loss

Segment reporting

Recent accounting pronouncement

Recent adopted accounting pronouncement

Adoption of ASU 2016-02

The impact arising from the adoption of ASC 842 at January 1, 2019 for leases as lessee was as follows:


		Adjustment due to
	Balance as of	the adoption of ASU	Balance as of
	December 31, 2018	2016-02	January 1, 2019
Assets:
Right-of-use assets, net	—	529,843	529,843
Prepayments and other current assets	227,714	(1,186)	226,528
Prepaid land lease payments	438,323	(438,323)	—

Liabilities:
Operating lease liabilities, current	—	13,101	13,101
Operating lease liabilities, non-current	—	77,233	77,233

Recent accounting pronouncement pending adoption

ORGANIZATION AND BASIS OF PRESENTATION (Tables)

12 Months Ended

Dec. 31, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Subsidiaries

(a)

Details of the Company’s principle subsidiaries as of December 31, 2019 are as follows:


			Percentage of
	Date of	Place of	ownership by
Entities	establishment/acquisition	establishment	the Company		Principal activities
Subsidiaries
Ascendium Group Limited (“Ascendium”)	September 10, 2007	British Virgin Islands (“BVI”)	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 Development Co., Ltd. (“Aohua Technology ”)	February 21, 2008	PRC	60	%	Leasing of medical equipment and provision of management services
Shanghai Medstar Financial Leasing Company Limited ("Shanghai Medstar")	March 21, 2003	PRC	100	%	Leasing of medical equipment and provision of management services
Beijing MeizhongJiahe Hospital Management Co., Ltd. (“MHM”) *	July 23, 2008	PRC	60	%	Provision of management services
Beijing Yundu Internet Technology Co., Ltd. (“Yundu”)	July 26, 2007	PRC	60	%	Provision of management services
Tianjin Concord Medical Technology Limited (“Tianjin Concord Medical”)	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 and provision of management services
Guangzhou Concord Cancer Center Co., Ltd ("Guangzhou Concord Cancer Hospital")	June 29, 2011	PRC	48	%	Medical treatment and service business
CCM (Hong Kong) Medical Investments Limited (“CCM (HK)”)	June 03, 2013	Hong Kong	100	%	Investment holding
Shanghai Concord Cancer Center Co., Ltd (“SHC”)	March 17, 2014	PRC	60.26	%	Medical treatment and service business
Datong Meizhong Jiahe Cancer Center (“DTMZ”)	October 23, 2014	PRC	60	%	Medical treatment and service business
Wuxi Concord Medical Development Ltd. ("Wuxi Concord”)	December 29, 2015	PRC	100	%	Provision of management services


			Percentage of
	Date of	Place of	ownership by
Entities	establishment/acquisition	establishment	the Company		Principal activities
Beijing Concord Medical Technology Ltd.(“BJCMT”)	January 4, 2016	PRC	100	%	Provision of management services
Guofu Huimei (Tianjin) Investment Management Partnership Firm (LP) (“Guofu Huimei”) (note 4)	October 8, 2018	PRC	100	%	Investment holding
Beijing Century Friendship Science & Technology Development Co., Ltd (“Beijing Century Friendship”) (note 4)	October 8, 2018	PRC	60	%	Provision of management services and investment holding
Beijing Proton Medical Center Co., Ltd (“BPMC”) (note 4)	October 8, 2018	PRC	58	%	Medical treatment and service business
Shanghai Meizhong Jiahe Cancer Center Co., Ltd. (“CMCC”) (note 4)	October 8, 2018	PRC	55.42	%	Medical treatment and service business
Tianjin Jiatai Entity Management Limited Partnership ("Tianjin Jiatai") (note 4)	November 18,2019	PRC	100	%	Investment holding
Shanghai Rongchi Medical Management Limited ("SH Rongchi") (note 4)	November 18,2019	PRC	99.90	%	Investment holding and provision of management services
Oriental Light Group Limited ("Oriental") (note 4)	November 18,2019	BVI	99.90	%	Investment holding
Shanghai Meizhong Jiahe Imaging Diagnostic Center Co., Ltd. ("SH MZJH") (note 4)	November 18,2019	PRC	93.15	%	Medical treatment and service business
Wuxi Meizhong Jiahe Cancer Center Co., Ltd. ("Wuxi MZJH") (note 4)	November 18,2019	PRC	98.93	%	Medical treatment and service business
Heze Meizhong Jiahe Cancer Center Co., Ltd. ("Heze MZJH") (note 4)	November 18,2019	PRC	100	%	Medical treatment and service business
ZR ConcordHealthcare Investment Fund SP (“SP”)	November 2016	Cayman Islands	99.93	%	Investment holding
US Proton Therapy Holdings Limited (“Proton BVI”)	May 16, 2011	BVI	99.93	%	Investment holding
US Proton Therapy Holdings Limited (“US Proton”)	June 29, 2011	United States of America	99.93	%	Investment holding
Concord Medical Services (International) Pte. Ltd. (“China Medstar”) (formerly known as China Medstar Pte. Limited)	August 8, 2003	Singapore	99.93	%	Investment holding
Concord Healthcare Singapore Pte. Ltd. (“CHS”)	April 1, 2015	Singapore	99.93	%	Medical treatment and service business

Schedule of financial information


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
ASSETS
Current assets:
Cash	15,935	—	—
Accounts receivable	4,494	—	—
Inventories	1,946	—	—
Prepayments and other current assets	1,986	—	—
Amount due from inter-companies*	80,523	—	—
Total current assets	104,884	—	—

Non-current assets:
Property, plant and equipment, net	281,395	—	—
Intangible assets, net	100	—	—
Long-term investments	31,496	—	—
Other non-current assets	464	—	—
Total non-current assets	313,455	—	—

Total assets	418,339	—	—


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Current liabilities:
Accounts payable	462	—	—
Accrued expenses and other liabilities	42,681	—	—
Income tax payable	2,870	—	—
Total current liabilities	46,013	—	—

Non-current liabilities:
Accrued unrecognized tax benefits and surcharge, non-current portion	20,208	—	—
Mandatorily redeemable noncontrolling interests	434,216	—	—
Total non-current liabilities	454,424	—	—

Total liabilities	500,437	—	—


	For the Years Ended December 31,
	2017	2018	2019	2019
	RMB	RMB	RMB	US$
Net revenues	28,673	41,350	34,196	4,912
Net loss	(141,188)	(95,788)	(114,225)	(16,407)


	For the Years Ended December 31,
	2017	2018	2019	2019
	RMB	RMB	RMB	US$
Net cash used in operating activities	(54,113)	(260,884)	(24,640)	(3,539)
Net cash generated from (used in) investing activities	(5,582)	221,130	(10,107)	(1,452)
Net cash generated from financing activities	56,787	41,886	20,820	2,991
Exchange rate effect on cash, net	748	600	304	44
Decrease (increase) in cash and cash equivalents	(2,160)	2,732	(13,623)	(1,957)

- Definition

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

+ References + Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2019

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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:


		Estimated
		residual
Category	Estimated useful life	value
Buildings	20‑50 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	—

Schedule of estimated useful life for the intangible assets

The estimated useful life for the intangible assets is as follows:


		Estimated
		useful life
Operating license		20 years
Favorable leases		12-17 years
Customer relationship		5‑16 years
Operating leases		9‑16 years
Software		3‑5 years

Schedule of disaggregation of revenue


	For the Years Ended December 31,
	2017	2018	2019	2019
	RMB	RMB	RMB	US$
ASC 606 revenue:
Management services and technical services	46,143	50,291	48,416	6,954
Brand royalty fees	6,604	5,189	5,081	730
Consumable sales	7,005	5,867	9,482	1,362
Medical service	31,599	37,770	54,048	7,763
Medicine income	57	15,058	22,777	3,272

ASC 606 revenue	91,408	114,175	139,804	20,081

ASC 842 revenue:
Operating lease income*	232,015	71,864	53,485	7,683
Sales-type lease income*	—	—	1,130	162
Direct financing lease income*	7,554	4,859	3,944	567

ASC 842 revenue	239,569	76,723	58,559	8,412
Total revenue	330,977	190,898	198,363	28,493

Schedule of cummulative effect of changes made to company's balance sheet

The cumulative effect of changes made to the Company’s consolidated balance sheet as of January 1, 2018 for the adoption of ASU 2016‑16 was as follows:


	Balance at December	Adjustments Due to	Balance at January 1,
	31, 2017	ASU 2016‑16	2018
Liabilities:	RMB	RMB	RMB
Deferred tax liabilities	73,577	(5,632)	67,945
Equity:
Accumulated deficit	(879,393)	5,632	(873,761)

Schedule of adoption of ASC 842

The impact arising from the adoption of ASC 842 at January 1, 2019 for leases as lessee was as follows:


		Adjustment due to
	Balance as of	the adoption of ASU	Balance as of
	December 31, 2018	2016-02	January 1, 2019
Assets:
Right-of-use assets, net	—	529,843	529,843
Prepayments and other current assets	227,714	(1,186)	226,528
Prepaid land lease payments	438,323	(438,323)	—

Liabilities:
Operating lease liabilities, current	—	13,101	13,101
Operating lease liabilities, non-current	—	77,233	77,233

ACQUISITIONS AND DISPOSALS (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Gain Realized on Disposal


		RMB
Fair value of retained noncontrolling investment		151,355
Disposition of net assets		92,501
Gain on disposal of Beijing Century Friendship and BPMC		58,854

Schedule of Reconciliation of total purchase consideration

The following is a reconciliation of the total purchase consideration for the acquisition:


		RMB
- Cash consideration		421,730
- Fair value of previously hold equity interests		407,998
- Settlement of amounts due to Tianjin Jiatai Group (including the mandatorily redeemable noncontrolling interest in SP and purchase consideration of Wuxi MZJH)		(675,854)
- Settlement of advance from suppliers		(94,530)
- Settlement of other receivables		84,715
Total		144,059

Schedule of actual results from acquisition date


	For the Years Ended December 31,
	2019
	RMB	US$

Net revenues	366	53
Net loss	(7,902)	(1,135)

JWYK [Member]

Schedule of Breakdown of Assets and Liabilities Attributed to Discontinued Operations

The carrying value of assets and liabilities of Beijing Century Friendship and BPMC as of April 6, 2017 (the date of disposal), are as follows:


		RMB
Current assets		18,035
Deposit for operating license		109,581
Other non-current assets use		45
Current liabilities		(35,152)
Noncontrolling interests		(8)
Net assets disposed		92,501

Guofu Huimei, Beijing Century Friendship, BPMC And CMCC [Member]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]


		RMB
Current assets		47,827
Property, plant and equipment, net		17,297
Intangible assets*		454,013
Long term investments		300,504
Other non-current assets		108,322
Deferred tax assets		185
Goodwill		165,171
Current liabilities		(61,454)
Non-current liability		(165,436)
Deferred tax liabilities		(113,340)
Noncontrolling interests		(99,480)
Total		653,609


		RMB
Total purchase price is comprised of:
- Cash consideration		570,600
- Fair value of previously hold equity interests		520,625
- Effective extinguishment of loans from the acquisition		(437,616)
Total		653,609


	Unaudited Supplemental Pro Forma
	For the year ended December 31,
	2017	2018
	RMB	RMB

Net revenues	4,569	12,056
Net loss	(70,018)	(63,159)


		For the Years Ended
		December 31,
		2018
		RMB

Net revenues		4,827
Net loss		(5,639)

Tianjin Jiatai Group [Member]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]


		RMB
Current assets		9,451
Property, plant and equipment, net		53,649
Intangible assets		89,000
Goodwill		45,272
Current liabilities		(31,063)
Deferred tax liabilities		(22,250)
Total		144,059


	Unaudited Supplemental Pro Forma
	For the year ended December 31,
	2018	2019	2019
	RMB	RMB	US$

Net revenues	186,086	193,251	27,759
Net loss	(376,130)	(589,774)	(84,716)

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=109226691&loc=SL51724579-110230

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109222650&loc=d3e1474-107760

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5D
-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721677-107760

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=109222160&loc=SL51721533-107759

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721659-107760

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721665-107760

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109226691&loc=d3e2941-110230

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5C
-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721675-107760

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721683-107760

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=109222650&loc=d3e1361-107760

Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5A
-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721671-107760

Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5B
-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721673-107760

Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721663-107760

+ Details

ACCOUNTS RECEIVABLE (Tables)

12 Months Ended

Dec. 31, 2019

ACCOUNTS RECEIVABLE

Schedule of Accounts Receivable


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Accounts receivable	90,453	80,878	11,618
Allowance for doubtful accounts	(3,585)	(7,147)	(1,027)
Accounts receivable, net	86,868	73,731	10,591

The rollforward in the allowance for doubtful accounts were as follows:


	For the Years Ended December 31,
	2017	2018	2019	2019
	RMB	RMB	RMB	US$
Balance at the beginning of the year	57	12,969	3,585	515
Provisions for the year	14,840	1,303	4,510	648
Reversal of provisions from prior periods due to subsequent cash collection during the year	—	(709)	(221)	(32)
Amounts written off during the year	(1,928)	(9,989)	(734)	(105)
Foreign exchange gain or loss	—	11	7	1
Balance at the end of the year	12,969	3,585	7,147	1,027

PREPAYMENTS AND OTHER CURRENT ASSETS (Tables)

12 Months Ended

Dec. 31, 2019

PREPAYMENTS AND OTHER CURRENT ASSETS

Schedule of Prepayments and Other Current Assets

Prepayments and other current assets consist of the following:


	As at December 31,
	Notes	2018	2019	2019
		RMB	RMB	US$
Due from suppliers	i)	10,751	5,957	856
Due from hospitals	ii)	576	406	58
Loan receivables	iii)	151,139	70,077	10,066
Advances to employees	iv)	1,056	4,271	614
Receivables from disposal of medical equipment	v)	69,410	120	17
Deferred expenses		50	—	—
Interest receivable		3,680	2,891	415
Dividend receivable		766	766	110
Tax refund	vi)	—	14,466	2,078
Others		5,084	4,927	708
		242,512	103,881	14,922

Allowance for doubtful debts		(14,798)	(9,013)	(1,295)

		227,714	94,868	13,627

The Group records allowance for doubtful debts in “general and administrative expenses” in the consolidated statements of comprehensive loss.

ii)

iii)

iv)

vi)

Tax refund represented the overpayment of tax that would be refund by Internal Revenue Service. The amount has been received subsequently in February 2020.

INVENTORIES (Tables)

12 Months Ended

Dec. 31, 2019

INVENTORIES

Schedule of Inventory


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Medicine	2,196	2,625	377
Medical material	90	1,728	249
Low-value consumables	1,580	1,388	199
	3,866	5,741	825

Less: inventory provision	(510)	(1,400)	(201)

	3,356	4,341	624

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)

12 Months Ended

Dec. 31, 2019

PROPERTY, PLANT AND EQUIPMENT, NET

Schedule of Property, Plant and Equipment, Net


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Buildings	254,577	277,569	39,870
Medical equipment	404,050	458,843	65,909
Electronic and office equipment	19,564	20,983	3,014
Motor vehicles	2,993	2,993	430
Leasehold improvement and building improvements	14,050	80,922	11,624
Construction in progress	823,361	1,390,495	199,732
Total	1,518,595	2,231,805	320,579
Less: accumulated depreciation	(275,627)	(314,151)	(45,125)
Impairment charges	(23,659)	(18,793)	(2,700)
	1,219,309	1,898,861	272,754

LEASE (Tables)

12 Months Ended

Dec. 31, 2019

Lease

Schedule of component lease receivables


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Current
Account receivable - Operating lease	46,331	38,201	5,487
Account receivable - Sales-type lease	—	675	97
Net investment in direct financing leases	29,638	35,240	5,062

Non-current
Net investment in direct financing leases	42,977	27,084	3,890

Total	118,946	101,200	14,536

Schedule of component sales-type and direct financing leases


	For the Year Ended December 31, 2019
	Sales-type leases		Direct financing		Operating leases
			leases
	RMB	US$	RMB	US$	RMB	US$

Selling loss recognized at the commencement date	(21,229)	(3,049)	—	—	—	—

Interest income on net investment in the lease	1,130	162	3,944	567	—	—
Including: Income relating to variable lease payments not included in the measurement of the net investment in a lease	1,130	162	—	—	—	—

Lease income relating to lease payments					53,485	7,683
Including: Income relating to variable lease payments not included in the measurement of lease receivable	—	—	—	—	45,887	6,591

Schedule of Net Investment in Direct Financing Leases


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Minimum lease payments to be received	83,079	68,520	9,842
Unearned income	(10,464)	(6,196)	(890)
Net investment in direct financing leases	72,615	62,324	8,952
Current	29,638	35,240	5,062
Non-current	42,977	27,084	3,890
Total	72,615	62,324	8,952

Schedule of future minimum lease payments to be received from such non-cancelable direct financing leases


	Future minimum
	direct financing lease payments
	RMB	US$
2020	39,050	5,609
2021	17,138	2,462
2022	7,446	1,070
2023	3,003	431
2024	1,883	270
Above 5 years	—	—

Schedule of Future Minimum Payments Under Non-Cancelable Operating Leases


	Future minimum
	operating lease payments
	RMB	US$
2020	8,972	1,289
2021	8,972	1,289
2022	7,886	1,133
2023	7,196	1,034
2024	5,496	789
Above 5 years	13,708	1,969

Schedule of components of lease cost


	For the year ended December 31, 2019
	RMB	US$
Operating lease cost	32,002	4,597
Short term lease cost	625	90

Total	32,627	4,687

Schedule of cash flow and other information operating leases


	For the year
	ended December 31, 2019
	RMB		US$
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	18,491		2,656
ROU assets obtained in exchange for operating lease liabilities *	234,915		33,743
Weighted-average remaining lease terms (in years)	4		4
Weighted-average discount rate	4.87	%	4.87	%

Summary of future minimum lease payments



	Minimum Lease Payments
	RMB	US$
Year ending December 31,
2020	25,362	3,643
2021	24,481	3,516
2022	20,654	2,967
2023	19,996	2,872
2024	19,306	2,773
Thereafter	256,158	36,796
Total future lease payments	365,957	52,567
Less: Imputed interest	134,256	19,285
Total lease liability balance	231,701	33,282

Schedule of prepaid land lease payments


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
	Prepaid land lease
	payment	Right-of-use asset	Right-of-use asset

Land use rights	456,823	456,823	65,619
Less: accumulated amortization	(18,500)	(27,962)	(4,017)
Net carrying value	438,323	428,861	61,602

Schedule of estimated annual amortization expenses


	Amortization
	RMB	US$
2020	9,462	1,359
2021	9,462	1,359
2022	9,462	1,359
2023	9,462	1,359
2024	9,462	1,359

GOODWILL (Tables)

12 Months Ended

Dec. 31, 2019

GOODWILL

Schedule of Goodwill


	For the years ended December 31,
	2017	2018	2019
	RMB	RMB	RMB	US$
Balance as of January 1	—	—	165,171	23,725
Addition	—	165,171	45,272	6,504
Impairment	—	—	—	—
Balance as of December 31	—	165,171	210,443	30,229

INTANGIBLE ASSETS, NET (Tables)

12 Months Ended

Dec. 31, 2019

INTANGIBLE ASSETS, NET

Schedule of Acquired Intangible Assets

Intangible assets consist of the following:


	Customer	Operating	Operating	Favorable
	relationship	lease	license	lease
	intangibles	intangibles	intangibles	intangibles	Others	Total
	RMB	RMB	RMB	RMB	RMB	RMB
Intangible assets, net at January 1, 2018	6,171	306	—	—	1,322	7,799
Acquisition of subsidiaries (note4)	—	—	437,350	16,010	653	454,013
Addition of software	—	—	—	—	1,779	1,779
Disposal of centers	(2,586)	—	—	—	—	(2,586)
Amortization expenses	(558)	(52)	(2,056)	(318)	(1,177)	(4,161)
Intangible assets, net at December 31, 2018	3,027	254	435,294	15,692	2,577	456,844

Acquisition of subsidiaries (note4)	—	—	84,000	5,000	—	89,000
Addition of software	—	—	—	—	1,579	1,579
Disposal of centers	(80)	(7)	—	—	—	(87)
Amortization expenses	(125)	(217)	(8,717)	(1,307)	(1,629)	(11,995)
Intangible Asset impairment	(2,822)	(30)	—	—	—	(2,852)
Intangible assets, net at December 31, 2019	—	—	510,577	19,385	2,527	532,489
Intangible assets, net at December 31, 2019, in US$	—	—	73,340	2,784	363	76,487


At December 31, 2019
Intangible assets, cost	45,157	14,707	521,350	21,010	17,963	620,187
Less: accumulated amortization	(41,737)	(14,677)	(10,773)	(1,625)	(15,436)	(84,248)
Less: intangible asset impairment	(3,420)	(30)	—	—	—	(3,450)
Intangible assets, net at December 31, 2019	—	—	510,577	19,385	2,527	532,489

Schedule of Estimated Annual Amortization Expenses


	Amortization
	RMB	US$
2020	15,260	2,192
2021	19,358	2,781
2022	27,886	4,006
2023	27,640	3,970
2024	27,590	3,963

DEPOSITS FOR NON-CURRENT ASSETS (Tables)

12 Months Ended

Dec. 31, 2019

DEPOSITS FOR NON-CURRENT ASSETS

Schedule of Deposits for Non-Current Assets


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Deposits for purchases of property, plant and equipment*	668,698	717,392	103,047
Reserve for unrecoverable deposits	(30,860)	(93,260)	(13,396)
	637,838	624,132	89,651

LONG-TERM INVESTMENTS (Tables)

12 Months Ended

Dec. 31, 2019

LONG-TERM INVESTMENTS

Schedule Of Long Term Investments

Long-term investments held by the Group consisted of the following:


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Equity investments without readily determinable fair value	22,160	22,160	3,183
Equity method investments	366,204	42,788	6,146
Less: Impairment loss	—	—	—
Total	388,364	64,948	9,329

Schedule Of Equity Investments Without Readily Determinable Fair Values

Equity investments without readily determinable fair value:


		Equity interest owned by the
		Group
		As at December 31,
	Note	2018		2019
Allcure Information	i)	9.6	%	9.6	%

Schedule of Equity Method Investments


		Equity interest owned by the
		Group
		As at December 31,
	Notes	2018		2019
Xi’an JiangyuanAndike Ltd. (“JYADK”)		29.70	%	29.70	%
PTC	i)	59.51	%	59.51	%
Suzhou Shengshan Huiying Venture Capital Investment LLP. (“Suzhou Shengshan”)	ii)	5.41	%	5.15	%
Suzhou Chorus Medical Technologies Co., Ltd. (“Suzhou Chorus”)	iii)	36.00	%	—
Shanghai Meizhong Jiahe Imaging Diagnostic Center Co., Ltd. ("SH MZJH")	iv)	43.23	%	—
Shanghai Rongchi Medical Management Co., Ltd. ("SH Rongchi")	iv)	24.40	%	—
Tianjin Jiatai Enterprise Management Center (Limited Partnership) ("Tianjin Jiatai")	iv)	22.82	%	—
Wuxi Meizhong Jiahe Cancer Center (“Wuxi MZJH”)	v)	10.00	%	—
DTAP @ Adam Road PTE.LTD. (“DTAP”)	vi)	49.00	%	—

ii)

iii)

iv)

OTHER NON-CURRENT ASSETS (Tables)

12 Months Ended

Dec. 31, 2019

OTHER NON-CURRENT ASSETS

Schedule of Other Non-Current Assets


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Deferred cost	267	—	—
Deposit-long-term*	2,719	6,733	967
Long-term deferred assets	3,479	1,755	252
Advance to hospitals-non current**	1,260	1,433	206
Others	151	—	—
	7,876	9,921	1,425

* Impairment losses of RMB11,527 and RMB400 (US$57) were provided for the balances as at December 31, 2018 and 2019.

** Impairment losses of RMB1,642 and RMB330 (US$47) were provided for the balances as at December 31, 2018 and 2019.

ACCRUED EXPENSES AND OTHER LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2019

ACCRUED EXPENSES AND OTHER LIABILITIES

Schedule of Accrued Expenses and Other Liabilities

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


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Accrued expenses	44,621	81,407	11,693
Salaries and welfare payable	8,612	21,959	3,154
Business and other taxes payable	11,400	3,822	549
Payable to acquire the non-controlling interests of CCM (HK)	—	44,963	6,459
Amount due to Tianjin Jiatai Group	36,151	—	—
MD Anderson consulting fee payable	51,029	41,478	5,958
Acquisition payable for investment in CMCC	116,922	12,657	1,818
Consideration advance from JWYK (note 15)	4,320	—	—
Advance from customers	19,250	3,190	458
Other payables	125,701	67,625	9,714
	418,006	277,101	39,803

BANK AND OTHER BORROWINGS (Tables)

12 Months Ended

Dec. 31, 2019

Debt Instrument [Line Items]

Schedule of Bank and Other Borrowings


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Total bank and other borrowings	938,114	1,620,202	232,728
Comprised of:
Short-term	396,520	285,500	41,010
Long-term, current portion	44,068	42,939	6,168
	440,588	328,439	47,178
Long-term, non-current portion	497,526	1,291,763	185,550
	938,114	1,620,202	232,728

Long-term Bank and Other Borrowings [Member]

Debt Instrument [Line Items]

Schedule of Maturities of Long-Term and Other Debt


	RMB	US$
Within one year	42,939	6,168
Between one and two years	118,905	17,080
Between two and three years	158,800	22,810
Between three and four years	184,432	26,492
Above four years	829,626	119,168
	1,334,702	191,718

TAXATION (Tables)

12 Months Ended

Dec. 31, 2019

TAXATION

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


	For the Years Ended December 31,
	2017	2018	2019	2019
	RMB	RMB	RMB	US$
Non – PRC	(193,212)	(98,709)	(127,243)	(18,277)
PRC	(60,683)	(126,537)	(263,835)	(37,898)
	(253,895)	(225,246)	(391,078)	(56,175)

Schedule of Income Tax Expense from Continuing Operations


	For the Year Ended December 31,
	2017	2018	2019	2019
	RMB	RMB	RMB	US$
Current tax expense (benefit)	5,105	43,209	(16,570)	(2,380)
Deferred tax expense (benefit)	26,684	(9,158)	(22,416)	(3,220)
	31,789	34,051	(38,986)	(5,600)

Reconciliation of Differences Between Statutory Tax Rate and Effective Tax Rate


	For the Years Ended December 31,
	2017	2018	2019	2019
	RMB	RMB	RMB	US$
Loss before income taxes	(253,895)	(225,246)	(391,078)	(56,175)
Income tax computed at the tax rate of 25%	(63,474)	(56,309)	(97,770)	(14,044)
Effect of different tax rates in different jurisdictions	23,554	11,758	19,393	2,786
Non-deductible expenses	13,872	4,661	8,472	1,217
Non-taxable income	(1,942)	(7,322)	(234)	(34)
Statutory income/(expense)	—	—	3,216	462
Interest and penalty	—	—	(6,811)	(978)
Unrecognized tax positions	(2,942)	41,122	—	—
Deferred tax expense	—	—	32,358	4,648
Changes of valuation allowance	48,089	45,112	41,868	6,014
Withholding tax	15,624	(4,971)	(39,478)	(5,671)
Effect of tax rate change	(992)	—	—	—
	31,789	34,051	(38,986)	(5,600)

Schedule of Deferred Taxes

The components of deferred taxes are as follows:


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Deferred tax asset
Net operating loss*	158,330	163,538	23,491
Depreciation and amortization	2,813	6,262	899
Property, plant and equipment impairment	8,750	9,433	1,355
Deposits for non-current assets	6,400	16,350	2,349
Allowance for net investment in financing lease	1,085	4,518	649
Allowance for doubtful accounts	14,132	11,391	1,636
Lease liabilities	—	60,073	8,629
Other long-term assets	16,703	37,778	5,426
Equity investment	9,032	9,196	1,321
Others	527	1,891	272
Total deferred tax assets	217,772	320,430	46,027
less: Valuation allowance**	(217,076)	(260,850)	(37,469)
Net deferred tax assets	696	59,580	8,558

Deferred tax liabilities
Withholding tax for PRC entities	(39,495)	—	—
Foreign exchange gain	—	(9,346)	(1,342)
Equity investment	—	(1,299)	(187)
Property, plant and equipment	(415)	(2,225)	(320)
Disposal of Beijing Century Friendship	(3,126)	(3,126)	(449)
Intangible assets	(113,590)	(132,566)	(19,042)
Deferred costs	(67)	—	—
Right-of-use assets	—	(53,362)	(7,665)
Capitalized interest	(9,649)	(19,179)	(2,755)
Others	—	(3,915)	(562)

Total deferred tax liabilities	(166,342)	(225,018)	(32,322)

Deferred tax assets, net	—	—	—

Deferred tax liabilities, net	(165,646)	(165,438)	(23,764)

Schedule of Movement of Valuation Allowance


	For the Year Ended December 31,
	2018	2019	2019
	RMB	RMB	US$
Balance at the beginning of year	(157,876)	(217,076)	(31,181)
Change of valuation allowance in the current year	(59,200)	(43,773)	(6,288)
Balance at the end of year	(217,076)	(260,849)	(37,469)

Reconciliation of Accrued Unrecognized Tax Positions

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


	For the Years Ended December 31,
	2018	2019	2019
	RMB	RMB	US$
Balance at the beginning of year	41,358	81,000	11,635
Additions based on tax positions related to the current year	30,043	21,238	3,050
Additions related to prior year tax position	9,676	548	79
Decreases related to prior year tax position	—	(2,810)	(404)
Decreases relating to expiration of applicable statute of limitation	(920)	(1,386)	(199)
Foreign currency translation	843	394	57
Balance at the end of year	81,000	98,984	14,218

SHARE-BASED AWARDS (Tables)

12 Months Ended

Dec. 31, 2019

SHARE-BASED AWARDS

Schedule of Assumptions Used


	February 18, 2014
Risk-free interest rate	2.33	%
Dividend yield	5	%
Exercise multiple	2.5
Expected volatility range	39.03	%

Schedule of Stock Options

The following table summarizes employee share options activities for the year ended December 31, 2019:

Weighted

Weighted-

Weighted

Average

Remaining

Aggregate

Number of

Exercise

Grant-date

Contractual

Intrinsic

Share Options Granted to Employees

Price

Fair Value

Term (Years)

Value

Outstanding, January 1, 2019

3,130,113

US$

2.21

US$

0.61

3.14

—

Lapsed

(355,884)

US$

3.55

US$

1.25

—

Outstanding, December 31, 2019

2,774,229

US$

2.04

US$

0.65

2.14

—

Exercisable at December 31, 2019

2,774,229

US$

2.04

US$

0.65

2.14

—

Summary of Restricted Shares


		Fair Value per Share
		at the Grant
Grant Date	Number of Awards	date (US$)
February 18, 2014	1,370,250	1.93
July 1, 2014	21,132	2.35
August 1, 2014	69,564	2.44
August 7, 2017	1,453,950	1.33
August 8, 2017	3,319,200	1.34
September 13, 2017	45,000	1.33
October 2, 2018	5,992,605	1.19


		Weighted
	Numbers	average grant
	of shares	date fair value
	RMB	US$
Outstanding, January 1, 2019	11,573,802	1.32
Forfeited	(83,250)	1.93
Exercised	(63,618)	1.34
Outstanding, December 31, 2019	11,426,934	1.32
Exercisable, December 31, 2019	1,073,679	1.93
Expected to vest, December 31, 2019	10,353,255	1.25

Schedule of Share-Based Compensation Expense


	For the Years ended December 31,
	2017	2018	2019	2019
	RMB	RMB	RMB	US$
General and administrative expenses	10,099	9,173	17,673	2,539
Selling expenses	1,542	1,966	2,920	419
	11,641	11,139	20,593	2,958

Revenue (Tables)

12 Months Ended

Dec. 31, 2019

Revenue

Schedule of Deferred revenue Recognition


	For the Years Ended December 31,
	2017	2018	2019	2019
	RMB	RMB	RMB	US$
ASC 606 revenue:
Management services and technical services	46,143	50,291	48,416	6,954
Brand royalty fees	6,604	5,189	5,081	730
Consumable sales	7,005	5,867	9,482	1,362
Medical service	31,599	37,770	54,048	7,763
Medicine income	57	15,058	22,777	3,272

ASC 606 revenue	91,408	114,175	139,804	20,081

ASC 842 revenue:
Operating lease income*	232,015	71,864	53,485	7,683
Sales-type lease income*	—	—	1,130	162
Direct financing lease income*	7,554	4,859	3,944	567

ASC 842 revenue	239,569	76,723	58,559	8,412
Total revenue	330,977	190,898	198,363	28,493

RELATED PARTY TRANSACTIONS (Tables)

12 Months Ended

Dec. 31, 2019

RELATED PARTY TRANSACTIONS

Schedule of Related Party Transactions

The Group had the following related party transactions for the years ended December 31, 2017, 2018 and 2019.


	For the Years ended December 31,
	2017	2018	2019	2019
	RMB	RMB	RMB	US$
Loan to:
Tianjin Jiatai	—	50	5,949	855
Wuxi MZJH	—	460	1,640	236
SH MZJH	—	1,000	28,002	4,022
	—	1,510	35,591	5,113
Interest income from:
JYADK	221	285	206	30

Loan from:
Guofu Huimei	300,000	—	—	—
Beijing Century Friendship	218,104	30,551	—	—
CMCC	41,010	13,408	—	—
Tianjin Jiatai	91,855	—	—	—
Shanghai Huifu Technology Limited	—	22,000	—	—
Wuxi MZJH	—	1,850	—	—
SH Rongchi	—	18,820	—	—
SH MZJH	—	12,420	—	—
Cherrylane Investments Limited	—	12,720	—	—
	650,969	111,769	—	—
Interest expense to:
Tianjin Jiatai	—	193	—	—
Guofu Huimei *	31,716	15,997	—	—
Cherrylane Investments Limited	—	—	151	22
	31,716	16,190	151	22
Repayment to:
Tianjin Jiatai	—	36,420	34,540	4,961
Shanghai Huifu Technology Limited	—	20,285	1,715	246
Cherrylane Investments Limited	—	2,750	—	—
SH Rongchi	—	—	1,029	148
	—	59,455	37,284	5,355
Repayment from:
JYADK	—	—	1,485	213
SH MZJH	—	—	26,000	3,735
	—	—	27,485	3,948
Management service income from:
Tianjin Jiatai	6,577	—	—	—
SH MZJH	—	4,810	5,081	730
CMCC	4,118	4,331	—	—
	10,695	9,141	5,081	730

* The interest expense paid to Guofu Huimei amounting to RMB15,997 and nil was capitalized in year 2018 and 2019.

Schedule of Related Party Balances

The balances between the Group and its related parties as of December 31, 2018 and 2019 are listed below.


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Due from related parties, current:
JYADK	5,112	3,833	550
Allcure Information **	9,000	—	—
SH MZJH	6,099	—	—
Wuxi MZJH	460	—	—
	20,671	3,833	550
Due to related parties, current
Wuxi MZJH	1,850	—	—
SH MZJH	12,420	—	—
Shanghai Huifu Technology	1,715	—	—
Cherrylane Investments Limited	—	10,120	1,454
	15,985	10,120	1,454

Due to related parties, non-current
SH Rongchi *	155,570	—	—
Cherrylane Investments Limited *	9,969	—	—
Tianjin Jiatai *	56,979	—	—
	222,518	—	—

* As at December 31, 2018 and 2019, the balance due to related parties, non-current is recorded in “Amount due to related parties, non-current portion” on the consolidated balance sheet.

** As at December 31, 2018 and 2019, the reserve for unrecoverable deposits are provided amounting to nil and RMB9,000 (US$1,293), which is recorded in "Prepayments and other current asset" (note7).

SEGMENT REPORTING (Tables)

12 Months Ended

Dec. 31, 2019

SEGMENT REPORTING

Schedule of segment information

Summarized information by segments for the years ended December 31, 2017, 2018 and 2019 is as follows:


	For the year ended December 31, 2019
	Network	Hospital	Total
	RMB	RMB	RMB	US$
Revenues from external customers	121,537	76,826	198,363	28,493
Cost of sales	(77,131)	(137,062)	(214,193)	(30,767)
Gross profit (loss)	44,406	(60,236)	(15,830)	(2,274)


	For the year ended December 31, 2018
	Network	Hospital	Total
	RMB	RMB	RMB
Revenues from external customers	138,070	52,828	190,898
Cost of sales	(79,266)	(91,870)	(171,136)
Gross profit (loss)	58,804	(39,042)	19,762


	For the year ended December 31, 2017
	Network	Hospital	Total
	RMB	RMB	RMB
Revenues from external customers	299,321	31,656	330,977
Cost of sales	(166,407)	(66,572)	(232,979)
Gross profit (loss)	132,914	(34,916)	97,998


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
Segment assets
Network	2,103,569	1,030,782	148,063
Hospital	2,481,825	3,266,663	469,227
Total segment assets	4,585,394	4,297,445	617,290

Schdeule of net revenue by country based upon the sales location that predominately represents the customer location

Net revenue by country is based upon the sales location that predominately represents the customer location.


	For the Years Ended December 31,
	2017	2018	2019	2019
	RMB	RMB	RMB	US$

Revenues from PRC	302,304	149,548	164,167	23,581
Revenues from Singapore	28,673	41,350	34,196	4,912
Total revenues	330,977	190,898	198,363	28,493

Schdeule of total long-lived assets excluding financial instruments, intangible assets and deferred tax assets by country

Total long-lived assets excluding financial instruments, intangible assets, long-term investment and goodwill by country were as follows:


	As at December 31,
	2018	2019	2019
	RMB	RMB	US$
PRC	2,036,133	2,890,858	415,245
Singapore	281,495	280,970	40,359
Total long-lived assets	2,317,628	3,171,828	455,604

LOSS PER SHARE (Tables)

12 Months Ended

Dec. 31, 2019

LOSS PER SHARE

Schedule of Basic and Diluted Income Per Share


	For the Years Ended December 31,
	2017	2018	2019	2019
	RMB	RMB	RMB	US$

Net loss attributable to Concord Medical Services Holdings Limited	(284,320)	(234,875)	(307,049)	(44,105)
Accretion of contingently redeemable noncontrolling interests	—	(124,355)	(245,477)	(35,261)
Numerator for EPS computation	(284,320)	(359,230)	(552,526)	(79,366)


	For the Years Ended December 31
	2017	2018		2019		2019
	Ordinary Shares	Class A	Class B	Class A	Class A	Class B	Class B
	RMB	RMB	RMB	RMB	USD	RMB	USD
Numerator
Net loss attributable to ordinary shareholders used in calculating loss per ordinary share – basic and diluted	(284,320)	(328,403)	(30,827)	(358,274)	(51,463)	(194,252)	(27,903)
Denominator:
Weighted average number of ordinary shares outstanding used in calculating loss per share – basic and diluted	130,091,977	118,940,054	11,164,733	84,450,550	84,450,550	45,787,948	45,787,948
Loss per share – basic and diluted	(2.19)	(2.76)	(2.76)	(4.24)	(0.61)	(4.24)	(0.61)

FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Dec. 31, 2019

FAIR VALUE MEASUREMENTS

Schedule of fair value measurements for each class of assets on nonrecurring basis

Fair Value Measurement at the End of the Reporting Period Using

Quoted Prices in

Active

Markets for

Significance

Significant

As of

Identical

Other

Unobservable

December 31,

Assets

Observable

Inputs

Total

2019

(Level 1)

Inputs (Level 2)

(Level 3)

loss

RMB

US$

RMB

Description

Nonrecurring fair value measurements

Long-lived assets held and used

1,985

285

—

1,985

(6,849)


	Fair Value Measurement at the End of the Reporting Period Using
		Quoted Prices in
		Active
		Markets for	Significance	Significant
	As of	Identical	Other	Unobservable
	December 31,	Assets	Observable	Inputs	Total
	2018	(Level 1)	Inputs (Level 2)	(Level 3)	loss
	RMB	RMB	RMB	RMB	RMB
Description
Fair value measurements on a recurring basis:
Available-for-sale debt investments	50,000	50,000	—	—	—

Nonrecurring fair value measurements:
Long-lived assets held and used	3,467	—	—	3,467	(4,418)

PARENT COMPANY ONLY CONDENSED FINANCIAL INFORMATION (Tables)

12 Months Ended

Dec. 31, 2019

PARENT COMPANY ONLY CONDENSED FINANCIAL INFORMATION

Condensed Balance Sheets

Condensed balance sheets


	As at December 31
	2018	2019	2019
	RMB	RMB	US$
ASSETS
Current assets:
Cash and cash equivalent	722	540	78
Amounts due from subsidiaries	503,087	404,213	58,061
Total current assets	503,809	404,753	58,139
Non-current assets:
Investments in subsidiaries	1,623,996	1,154,986	165,903
Total assets	2,127,805	1,559,739	224,042

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Short-term bank borrowings	249,202	—	—
Accrued expenses and other liabilities	29,310	55,409	7,959
Amounts due to subsidiaries	1,411,871	1,627,094	233,717
Total current liabilities	1,690,383	1,682,503	241,676

Total liabilities	1,690,383	1,682,503	241,676

Shareholders’ equity (deficit):
Class A ordinary shares (par value of US$0.0001per share; authorized shares-500,000,000; issued shares-142,353,532 as of December 31, 2018 and 2019; outstanding shares-84,390,429 and 84,454,047 as of December 31, 2018 and 2019, respectively)	68	68	10
Class B ordinary shares (par value of US$0.0001per share; authorized shares‑45,787,948; issued shares-45,787,948 and 45,787,948 as of December 31, 2018 and 2019; outstanding shares- 45,787,948 and 45,787,948 as of December 31, 2018 and 2019, respectively)	37	37	5
Treasury stock (12,175,155 and 12,111,537 shares as of December 31, 2018 and 2019, respectively)	(8)	(8)	(1)
Additional paid-in capital	1,758,937	1,759,941	252,800
Accumulated other comprehensive loss	(88,621)	(97,285)	(13,974)
Accumulated deficit	(1,232,991)	(1,785,517)	(256,474)
Total shareholders’ equity (deficit)	437,422	(122,764)	(17,634)
Total liabilities and shareholders’ equity (deficit)	2,127,805	1,559,739	224,042

Condensed Statements of Comprehensive Loss

Condensed statements of comprehensive loss


	For the Years Ended December 31,
	2017	2018	2019	2019
	RMB	RMB	RMB	US$
Revenues	—	—	—	—
Cost of revenues	—	—	—	—
General and administrative expenses	(24,431)	(17,051)	(39,118)	(5,619)
Selling expenses	(1,802)	(2,021)	(2,938)	(422)
Operating loss	(26,233)	(19,072)	(42,056)	(6,041)
Equity in loss of subsidiaries	(250,696)	(333,682)	(514,070)	(73,842)
Interest income	—	14	1,977	284
Interest expense	(7,554)	(15,325)	(6,481)	(931)
Foreign exchange gain	163	8,835	8,104	1,164
Net loss	(284,320)	(359,230)	(552,526)	(79,365)
Other comprehensive income (loss), net of tax of nil foreign currency translation adjustments	40,550	(41,203)	(8,664)	(1,245)
Total other comprehensive (loss) income	40,550	(41,203)	(8,664)	(1,245)
Comprehensive loss	(243,770)	(400,433)	(561,190)	(80,610)

Condensed Statements of Cash Flows

Condensed statements of cash flows


	For the Years Ended December 31,
	2017	2018	2019	2019
	RMB	RMB	RMB	US$
Net cash used in operating activities	(89,751)	(5,024)	(31,460)	(4,520)
Net cash (used in) generated from investing activities	(21,452)	294,551	311,716	44,775
Net cash generated from(used in) financing activities	127,106	(284,824)	(280,483)	(40,289)

Exchange rate effect on cash	(35,017)	(7,085)	45	7

Net decrease in cash	(19,114)	(2,382)	(182)	(27)
Cash at beginning of the year	22,218	3,104	722	105

Cash at end of the year	3,104	722	540	78

ORGANIZATION AND BASIS OF PRESENTATION (Schedule of Subsidiaries) (Details)	12 Months Ended
	Dec. 31, 2019
Ascendium Group Limited ("Ascendium") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	Sep. 10, 2007
Percentage of ownership by the Company	100.00%
Principal activities	Investment holding
China Medical Services Holdings Limited ("CMS Holdings") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	Jul. 18, 2008
Percentage of ownership by the Company	100.00%
Principal activities	Investment holding
King Cheers Holdings Limited ("King Cheers") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	May 18, 2001
Percentage of ownership by the Company	100.00%
Principal activities	Investment holding
Shenzhen Aohua Medical Technology Development Co., Ltd. ("Aohua Technology ") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	Feb. 21, 2008
Percentage of ownership by the Company	60.00%
Principal activities	Leasing of medical equipment and provision of management services
Shanghai Medstar Financial Leasing Company Limited ("Shanghai Medstar") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	Mar. 21, 2003
Percentage of ownership by the Company	100.00%
Principal activities	Leasing of medical equipment and provision of management services
Beijing MeizhongJiahe Hospital Management Co., Ltd. ("MHM") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	Jul. 23, 2008
Percentage of ownership by the Company	60.00%
Principal activities	Provision of management services
Beijing Yundu Internet Technology Co., Ltd. ("Yundu") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	Jul. 26, 2007
Percentage of ownership by the Company	60.00%
Principal activities	Provision of management services
Tianjin Concord Medical Technology Limited ("Tianjin Concord Medical") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	Apr. 22, 2010
Percentage of ownership by the Company	100.00%
Principal activities	Leasing of medical equipment and provision of management services
Guangzhou Jinkangshenyou Investment Co., Ltd. ("JKSY") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	Aug. 12, 2010
Percentage of ownership by the Company	100.00%
Principal activities	Leasing of medical equipment and provision of management services
Guangzhou Concord Cancer Center GZ Proton [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	Jun. 29, 2011
Percentage of ownership by the Company	48.00%
Principal activities	Medical treatment and service business
CCM (Hong Kong) Medical Investments Limited ("CCM (HK)") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	Jun. 03, 2013
Percentage of ownership by the Company	100.00%
Principal activities	Investment holding
Shanghai Concord Cancer Center SHC [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	Mar. 17, 2014
Percentage of ownership by the Company	60.26%
Principal activities	Medical treatment and service business
Datong Meizhong Jiahe Cancer Center ("DTMZ") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	Oct. 23, 2014
Percentage of ownership by the Company	60.00%
Principal activities	Medical treatment and service business
Wuxi Concord Medical Development Ltd.Wuxi Concord" [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	Dec. 29, 2015
Percentage of ownership by the Company	100.00%
Principal activities	Provision of management services
Beijing Concord Medical Technology Ltd.("BJCMT") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	Jan. 04, 2016
Percentage of ownership by the Company	100.00%
Principal activities	Provision of management services
Guofu Huimei Tianjin investment management partnership [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	Oct. 08, 2018
Percentage of ownership by the Company	100.00%
Principal activities	Investment holding
Beijing Century Friendship Science & Technology Development Co., Ltd ("Beijing Century Friendship") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	Oct. 08, 2018
Percentage of ownership by the Company	60.00%
Principal activities	Provision of management services and investment holding
Beijing Proton Medical Center Co Ltd [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	Oct. 08, 2018
Percentage of ownership by the Company	58.00%
Principal activities	Medical treatment and service business
Shanghai Meizhong Jiahe Cancer Centers Co Ltd [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	Oct. 08, 2018
Percentage of ownership by the Company	55.42%
Principal activities	Medical treatment and service business
Tianjin Jiatai Entity Management limited Partnership [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	Nov. 18, 2019
Percentage of ownership by the Company	100.00%
Principal activities	Investment holding
Shanghai Rongchi Medical Management Limited [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	Nov. 18, 2019
Percentage of ownership by the Company	99.90%
Principal activities	Investment holding and provision of management services
Oriental Light Group Limited [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	Nov. 18, 2019
Percentage of ownership by the Company	99.90%
Principal activities	Investment holding
Shanghai Meizhong Jiahe Imaging Diagnostic Center Co Ltd [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	Nov. 18, 2019
Percentage of ownership by the Company	93.15%
Principal activities	Medical treatment and service business
Wuxi Meizhong Jiahe Cancer Center [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	Nov. 18, 2019
Percentage of ownership by the Company	98.93%
Principal activities	Medical treatment and service business
Heze Meizhong Jiahe Cancer Center Co Ltd [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	Nov. 18, 2019
Percentage of ownership by the Company	100.00%
Principal activities	Medical treatment and service business
ZR ConcordHealthcare Investment Fund SP ("SP") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	Nov. 01, 2016
Percentage of ownership by the Company	99.93%
Principal activities	Investment holding
US Proton Therapy Holdings Limited ("US Proton") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	Jun. 29, 2011
Percentage of ownership by the Company	99.93%
Principal activities	Investment holding
US Proton Therapy Holdings Limited ("Proton BVI") [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	May 16, 2011
Percentage of ownership by the Company	99.93%
Principal activities	Investment holding
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/acquisition	Aug. 08, 2003
Percentage of ownership by the Company	99.93%
Principal activities	Investment holding
Concord Healthcare Singapore Pte. Ltd. CHS" [Member]
Subsidiary or Equity Method Investee [Line Items]
Date of establishment/acquisition	Apr. 01, 2015
Percentage of ownership by the Company	99.93%
Principal activities	Medical treatment and service business

ORGANIZATION AND BASIS OF PRESENTATION (Schedule of financial information) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2017 CNY (¥)	Dec. 31, 2019 CNY (¥)
Current assets:
Cash	$ 10,674		¥ 404,742		¥ 74,307
Accounts receivable (net of allowance of RMB278 (US$40) as of December 31, 2019)	10,591		86,868		73,731
Accounts receivable, allowance	1,027		3,585		7,147
Inventories	624		3,356		4,341
Amounts due from inter-companies	550		20,671		3,833
Total current assets	40,578		1,228,692		282,487
Non-current assets:
Property, plant and equipment, net	272,754		1,219,309		1,898,861
Right of use assets, net	92,947		0		647,080
Long-term Investments	9,329		388,364		64,948
Other non-current assets	1,425		7,876		9,921
Total non-current assets	576,712		3,356,702		4,014,958
Total assets	617,290		4,585,394		4,297,445
Current liabilities:
Accounts payable	1,189		5,438		8,275
Accrued expenses and other liabilities	39,803		418,006		277,101
Income tax payable	108		3,762		752
Amount due to inter-companies	1,454		15,985		10,120
Total current liabilities	90,129		870,265		627,451
Non-current liabilities:
Mandatorily redeemable noncontrolling interests	0		434,216		0
Operating lease liabilities non-current	31,431		0		218,817
Total non-current liabilities	255,789		1,441,248		1,780,756
Total liabilities	345,918		2,311,513		2,408,207
Net Revenues	28,493	¥ 198,363	190,898	¥ 330,977
Net loss	(50,575)	(352,092)	(259,297)	(285,684)
Net cash (used in) operating activities	(28,058)	(195,347)	(38,591)	26,732
Net cash generated from (used in) investing activities	(153,913)	(1,071,507)	(1,000,355)	(313,010)
Net cash generated from financing activities	73,726	513,268	1,203,042	189,899
Effect of foreign exchange rate changes on cash and cash equivalent and restricted cash	166	1,161	459	157
Net (decrease) increase in cash	(108,079)	(752,425)	164,555	(96,222)
Variable Interest Entity, Primary Beneficiary [Member]
Current assets:
Cash			15,935
Accounts receivable (net of allowance of RMB278 (US$40) as of December 31, 2019)			4,494
Inventories			1,946
Prepayments and other current assets			1,986
Amounts due from inter-companies			80,523
Total current assets			104,884
Non-current assets:
Property, plant and equipment, net			281,395
Intangible assets, net			100
Long-term Investments			31,496
Other non-current assets			464
Total non-current assets			313,455
Total assets			418,339
Current liabilities:
Accounts payable	0		462		0
Accrued expenses and other liabilities	0		42,681		0
Income tax payable	0		2,870		0
Total current liabilities	0		46,013		0
Non-current liabilities:
Accrued unrecognized tax benefits & surcharge, non current portion	0		20,208		0
Mandatorily redeemable noncontrolling interests	0		434,216		0
Total non-current liabilities	0		454,424		0
Total liabilities	0		500,437		¥ 0
Net Revenues	4,912	34,196	41,350	28,673
Net loss	(16,407)	(114,225)	(95,788)	(141,188)
Net cash (used in) operating activities	(3,539)	(24,640)	(260,884)	(54,113)
Net cash generated from (used in) investing activities	(1,452)	(10,107)	221,130	(5,582)
Net cash generated from financing activities	2,991	20,820	41,886	56,787
Effect of foreign exchange rate changes on cash and cash equivalent and restricted cash	44	304	600	748
Net (decrease) increase in cash	$ (1,957)	¥ (13,623)	¥ 2,732	¥ (2,160)

ORGANIZATION AND BASIS OF PRESENTATION (Narrative) (Details) ¥ in Thousands, $ in Thousands					1 Months Ended					12 Months Ended
	Nov. 13, 2019 USD ($)	Nov. 13, 2019 CNY (¥)	Jul. 10, 2018 shares	Apr. 06, 2017 CNY (¥)	Jul. 31, 2018 CNY (¥)	Jun. 30, 2018 CNY (¥)	Nov. 30, 2017 CNY (¥)	Apr. 30, 2017 CNY (¥)	Nov. 30, 2016 CNY (¥)	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2017 CNY (¥)	Dec. 31, 2016 shares	Dec. 31, 2015 shares	Dec. 31, 2019 CNY (¥)	Nov. 18, 2019 CNY (¥)	Jul. 22, 2019 CNY (¥)	Mar. 31, 2019 USD ($)	Mar. 31, 2019 CNY (¥)	Jun. 29, 2018
Noncontrolling Interest [Line Items]
Capital Contributed													¥ 10,000
Capital injected amount											¥ 0	¥ 1,500,000	0
Stock Repurchased During Period, Shares \| shares														967,408	614,033
Payments to Acquire Equity Method Investments										$ 0	0	15,000	97,799
Equity Method Investments										6,146		366,204				¥ 42,788
Common Unit Value Authorized																1,009,000
Allowance for Doubtful Accounts Receivable, Current										1,027		3,585				7,147
Mandatorily redeemable noncontrolling interest										$ 0		¥ 434,216				¥ 0
Guofu Huimei Investment Management Limited Partnership [Member]
Noncontrolling Interest [Line Items]
Equity Method Investments						¥ 746,000
ZR Group [Member]
Noncontrolling Interest [Line Items]
Percentage of Ownership in Equity Interest To Be Repurchased								75.00%
Consideration To Be Made on Acquisition of Equity Interest								¥ 521,396
ZR Group [Member] \| ZR ConcordHealthcare Investment Fund SP ("SP") [Member]
Noncontrolling Interest [Line Items]
Consideration To Be Made on Acquisition of Equity Interest									¥ 521,396
Creditor's rights settled for acquisition of equity interest									166,299
Business Combination, Consideration Transferred									7,500
ZR Guofu [Member]
Noncontrolling Interest [Line Items]
Percentage of equity interest withdrawn	77.18%	77.18%
Consideration	$ 60,578	¥ 421,730
Period of equity interest repurchased								4 years
Creditor's rights settled for acquisition of equity interest							¥ 97,106
Consideration for repurchase of equity interest									¥ 521,396
Annual Premium Percentage to be Paid									15.00%
Partners' Capital Account, Contributions											746,001
Percentage Of Interest In Partnership										73.93%						73.93%
ZR Guofu [Member] \| Guofu Huimei Investment Management Limited Partnership [Member]
Noncontrolling Interest [Line Items]
Partners' Capital Account, Contributions					¥ 746,000
Shanghai Rongchi Medical Management Limited [Member]
Noncontrolling Interest [Line Items]
Common Unit Value Authorized													¥ 695,305
The Group [Member]
Noncontrolling Interest [Line Items]
Partners' Capital Account, Contributions											262,999
Percentage Of Interest In Partnership										26.07%						26.07%
SH MZJH
Noncontrolling Interest [Line Items]
Capital Contributed																				¥ 34,540
Percentage of equity interest sold												56.77%							78.34%	78.34%
Business Combination, Consideration Transferred											27,000
SH MZJH \| ZR ConcordHealthcare Investment Fund SP ("SP") [Member]
Noncontrolling Interest [Line Items]
Creditor's rights settled for acquisition of equity interest											¥ 82,100
Beijing Century Friendship Science and Technology Development Co., Ltd. [Member]
Noncontrolling Interest [Line Items]
Percentage of equity interest sold						100.00%															21.69%
Business Acquisition, Percentage of Voting Interests Acquired													78.31%
Business Combination, Consideration Transferred													¥ 388,500
Beijing Century Friendship Science and Technology Development Co., Ltd. [Member] \| Guofu Huimei Investment Management Limited Partnership [Member]
Noncontrolling Interest [Line Items]
Business Combination, Consideration Transferred				¥ 388,500
Beijing Century Friendship Science and Technology Development Co., Ltd. [Member] \| Private Placement [Member]
Noncontrolling Interest [Line Items]
Sale of Stock, Percentage of Ownership after Transaction										85.34%	85.34%
Shanghai Meizhongjiahe ProMed Cancer Centers Co., Ltd [Member]
Noncontrolling Interest [Line Items]
Percentage of equity interest sold						90.00%
Business Acquisition, Percentage of Voting Interests Acquired													54.80%
Business Combination, Consideration Transferred													¥ 182,100
Tianjin Jiatai Entity Management limited Partnership [Member]
Noncontrolling Interest [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired													28.77%
Business Combination, Consideration Transferred													¥ 106,500
SH MZJH
Noncontrolling Interest [Line Items]
Capital Contributed																			$ 5,105	¥ 34,540
Percentage of equity interest sold												56.77%							78.34%	78.34%
CCM (Hong Kong) Medical Investments Limited ("CCM (HK)") [Member]
Noncontrolling Interest [Line Items]
Percentage of equity interests acquired										100.00%						100.00%
Equity interest (as a percent)										100.00%						100.00%
Zhongjin Jiatai [Member]
Noncontrolling Interest [Line Items]
Percentage of equity interests acquired										60.00%						60.00%
Equity interest (as a percent)										60.00%						60.00%
Shanghai Medstar Financial Leasing Company Limited ("Shanghai Medstar") [Member]
Noncontrolling Interest [Line Items]
Percentage of equity interests acquired										100.00%						100.00%
Equity interest (as a percent)										100.00%						100.00%
Beijing Proton Medical Center Co Ltd [Member]
Noncontrolling Interest [Line Items]
Percentage of equity interests acquired										58.00%						58.00%
Percentage of equity interest sold						80.00%
Business Acquisition, Percentage of Voting Interests Acquired													55.00%
Equity interest (as a percent)										58.00%						58.00%
Beijing Century Friendship Science and Technology Development Co., Ltd. [Member]
Noncontrolling Interest [Line Items]
Percentage of equity interests acquired													42.10%
Equity interest (as a percent)													42.10%
Beijing Century Friendship Science and Technology Development Co., Ltd. [Member] \| Guofu Huimei Investment Management Limited Partnership [Member]
Noncontrolling Interest [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired				78.31%
Tianjin Jiatai Group [Member]
Noncontrolling Interest [Line Items]
Capital Contributed																		¥ 27,000
Percentage of equity interest sold																		90.00%
Redeemable Noncontrolling Interest, Equity, Common, Carrying Amount																	¥ 434,216
Tianjin Concord Medical Technology Limited ("Tianjin Concord Medical") [Member]
Noncontrolling Interest [Line Items]
Percentage of equity interests acquired										100.00%						100.00%
Equity interest (as a percent)										100.00%						100.00%
Tianjin Jiatai Entity Management limited Partnership [Member]
Noncontrolling Interest [Line Items]
Percentage of equity interests acquired										100.00%						100.00%
Equity interest (as a percent)										100.00%						100.00%
Guangzhou Concord Medical Cancer Hospital Co Ltd [Member] \| ZR Guofu [Member]
Noncontrolling Interest [Line Items]
Percentage of Shares Acquire for Business									70.00%
PTC Houston Management [Member] \| ZR Guofu [Member]
Noncontrolling Interest [Line Items]
Percentage of Shares Acquire for Business									59.51%
CCM Hospital Business [Member] \| ZR Guofu [Member]
Noncontrolling Interest [Line Items]
Percentage of Shares Acquire for Business									100.00%
Beijing MeizhongJiahe Hospital Management Co., Ltd. ("MHM") [Member]
Noncontrolling Interest [Line Items]
Business Combination, Consideration Transferred											¥ 1,500,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares \| shares			100,000,000
Beijing MeizhongJiahe Hospital Management Co., Ltd. ("MHM") [Member] \| Beijing Century Friendship Science and Technology Development Co., Ltd. [Member]
Noncontrolling Interest [Line Items]
Percentage Of Interest In Partnership						78.31%
Beijing MeizhongJiahe Hospital Management Co., Ltd. ("MHM") [Member] \| Shanghai Meizhongjiahe ProMed Cancer Centers Co., Ltd [Member]
Noncontrolling Interest [Line Items]
Business Combination, Consideration Transferred						¥ 182,100
Beijing MeizhongJiahe Hospital Management Co., Ltd. ("MHM") [Member] \| CCIC Capital [Member]
Noncontrolling Interest [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares \| shares			60,000,000
Beijing MeizhongJiahe Hospital Management Co., Ltd. ("MHM") [Member] \| Other Investor [Member]
Noncontrolling Interest [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares \| shares			40,000,000
Beijing MeizhongJiahe Hospital Management Co., Ltd. ("MHM") [Member] \| Beijing Proton Medical Center Co Ltd [Member]
Noncontrolling Interest [Line Items]
Percentage of equity interests acquired						55.00%
Equity interest (as a percent)						55.00%
Business Combination, Consideration Transferred						¥ 388,500
Beijing MeizhongJiahe Hospital Management Co., Ltd. ("MHM") [Member] \| Shanghai Meizhong Jiahe Cancer Center Co Ltd [Member]
Noncontrolling Interest [Line Items]
Percentage of equity interests acquired						54.80%
Equity interest (as a percent)						54.80%

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of Information Relating to Property, Plant and Equipment) (Details)	12 Months Ended
	Dec. 31, 2019
Buildings [Member] \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	20‑50
Medical Equipment [Member] \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	5‑20
Electronic and Office Equipment [Member] \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	3‑5
Motor Vehicles [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	P5Y
Leasehold Improvement and Building Improvement [Member] \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	P5Y

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Schedule of estimated useful life for the intangible assets) (Details)	12 Months Ended
	Dec. 31, 2019
Operating license [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period	20 years
Favorable leases [Member] \| Minimum
Finite-Lived Intangible Assets [Line Items]
Amortization period	12 years
Favorable leases [Member] \| Maximum
Finite-Lived Intangible Assets [Line Items]
Amortization period	17 years
Customer relationship [Member] \| Minimum
Finite-Lived Intangible Assets [Line Items]
Amortization period	5 years
Customer relationship [Member] \| Maximum
Finite-Lived Intangible Assets [Line Items]
Amortization period	16 years
Operating leases [Member] \| Minimum
Finite-Lived Intangible Assets [Line Items]
Amortization period	9 years
Operating leases [Member] \| Maximum
Finite-Lived Intangible Assets [Line Items]
Amortization period	16 years
Software [Member] \| Minimum
Finite-Lived Intangible Assets [Line Items]
Amortization period	3 years
Software [Member] \| Maximum
Finite-Lived Intangible Assets [Line Items]
Amortization period	5 years

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Summary of revenue recognized) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2017 CNY (¥)
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Topic 606 revenue	$ 20,081	¥ 139,804	¥ 114,175	¥ 91,408
Out of scope of Topic 606 revenue	$ 8,412	¥ 58,559	¥ 76,723	¥ 239,569

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Adoption of ASU) (Details) ¥ in Thousands, $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Jan. 01, 2018 CNY (¥)	Dec. 31, 2017 CNY (¥)	Dec. 31, 2016 CNY (¥)
Liabilities [Abstract]
Deferred tax liabilities	$ 23,764	¥ 165,438	¥ 165,646
SHAREHOLDERS' EQUITY
Accumulated deficit	$ (256,474)	¥ (1,785,517)	¥ (1,232,991)
Accounting Standards Update 2016-16 [Member]
Liabilities [Abstract]
Deferred tax liabilities						¥ (5,632)
SHAREHOLDERS' EQUITY
Accumulated deficit						¥ 5,632
Previously Reported [Member]
Liabilities [Abstract]
Deferred tax liabilities					¥ 73,577
SHAREHOLDERS' EQUITY
Accumulated deficit					¥ (879,393)
Restatement Adjustment [Member]
Liabilities [Abstract]
Deferred tax liabilities				¥ 67,945
SHAREHOLDERS' EQUITY
Accumulated deficit				¥ (873,761)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Adoption of ASU-842 (Details) ¥ in Thousands, $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Right of use assets, net	$ 92,947	¥ 647,080	¥ 0
Prepayments and other current assets	13,627	94,868	227,714
Decrease in prepaid land lease payments	0	0	438,323
Total assets	617,290	4,297,445	4,585,394
Increase in lease liabilities, current	1,851	12,884	0
Increase in lease liabilities, noncurrent	31,431	218,817	0
Decrease in other payables	15,044	104,738	121,342
Total liabilities	$ 345,918	2,408,207	2,311,513
ASU 2016-02 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Right of use assets, net		529,843
Prepayments and other current assets		226,528	227,714
Decrease in prepaid land lease payments			¥ 438,323
Increase in lease liabilities, current		13,101
Increase in lease liabilities, noncurrent		77,233
ASU 2016-02 [Member] \| Restatement Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Right of use assets, net		529,843
Prepayments and other current assets		(1,186)
Decrease in prepaid land lease payments		(438,323)
Increase in lease liabilities, current		13,101
Increase in lease liabilities, noncurrent		¥ 77,233

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2017 CNY (¥)	Dec. 31, 2019 CNY (¥)
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Noon buying rate	6.9618				6.9618
Description of Items to be Classified as Cash Equivalents	P90D	P90D
Net loss	$ (50,575)	¥ (352,092)	¥ (259,297)	¥ (285,684)
Net cash used in operating activities	(28,058)	(195,347)	(38,591)	26,732
Net current liabilities	49,551				¥ 344,964
Interest Costs Incurred	15,846	110,319	101,717	128,492
Interest and other costs relating to construction capitalized	11,724	81,619	55,485	38,533
Impairment on long-lived assets	10,930	76,089	5,433	28,600
Advertising expenses	1,079	7,510	2,429	2,910
Deferred Tax Liabilities, Loss Transfer	1,342		¥ 0	¥ 5,632	¥ 9,346
Cash inflows from credit facilities	$ 29,734	207,000
Offices and facility under leases \| Minimum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Lessee, Operating Lease, Term of Contract	1 year				1 year
Lessee, Finance Lease, Term of Contract	1 year				1 year
Offices and facility under leases \| Maximum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Lessee, Operating Lease, Term of Contract	18 years				18 years
Lessee, Finance Lease, Term of Contract	18 years				18 years
Land use rights under leases
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Lessee, Operating Lease, Term of Contract	50 years				50 years
Lessee, Finance Lease, Term of Contract	50 years				50 years
Equipment leased to others \| Minimum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Lessor, Sales-type Lease, Term of Contract	5 years				5 years
Lessor, Direct Financing Lease, Term of Contract	5 years				5 years
Equipment leased to others \| Maximum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Lessor, Sales-type Lease, Term of Contract	20 years				20 years
Lessor, Direct Financing Lease, Term of Contract	20 years				20 years
CITIC Industrial [Member]
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Cash inflows from investment	$ 100,549	700,000
Cash inflows from credit facilities	$ 80,066	¥ 557,400

CONCENTRATION OF RISKS (Narrative) (Details)	12 Months Ended
CONCENTRATION OF RISKS (Narrative) (Details)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Concentration Risk [Line Items]
Concentration risk percentage		10.00%
Foreign currency exchange rate risk
Appreciation and depreciation of the RMB against US dollar (as a percent)	1.30%	5.70%	(6.30%)
Customer Concentration Risk [Member] \| Sales Revenue, Goods, Net [Member]
Concentration Risk [Line Items]
Concentration risk percentage	34.60%	35.00%	32.70%
Supplier Concentration Risk [Member] \| Cost of Goods, Total [Member]
Concentration Risk [Line Items]
Concentration risk percentage	97.00%	90.00%	95.00%

ACQUISITIONS AND DISPOSALS (Schedule of Assets and Liabilities of Beijing Century Friendship and Bpmc) (Details) ¥ in Thousands	Apr. 06, 2017 CNY (¥)
ACQUISITIONS AND DISPOSALS
Current assets	¥ 18,035
Deposite for operating license	109,581
Other non-current assets	45
Current liabilities	(35,152)
Noncontrolling interests	(8)
Net assets disposed	¥ 92,501

ACQUISITIONS AND DISPOSALS (Schedule of Gain Realized on Deemed Disposal) (Details) ¥ in Thousands	Apr. 06, 2017 CNY (¥)
ACQUISITIONS AND DISPOSALS
Fair value of retained noncontrolling investment	¥ 151,355
Disposition of net assets	92,501
Gain on disposal of Beijing Century Friendship and BPMC	¥ 58,854

ACQUISITIONS AND DISPOSALS (Schedule of purchase price as of the date of acquisition) (Details) ¥ in Thousands, $ in Thousands	Nov. 18, 2019 CNY (¥)	Oct. 08, 2018 CNY (¥)	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 USD ($)	Dec. 31, 2018 CNY (¥)
Business Acquisition [Line Items]
Goodwill			$ 30,229	¥ 210,443	$ 23,725	¥ 165,171
Guofu Huimei, Beijing Century Friendship, BPMC And CMCC [Member]
Business Acquisition [Line Items]
Current assets		¥ 47,827
Property, plant and equipment, net		17,297
Intangible assets		454,013
Long term investments		300,504
Other non-current assets		108,322
Deferred tax assets		185
Goodwill		165,171
Current liabilities		(61,454)
Non-current liability		(165,436)
Deferred tax liabilities		(113,340)
Non-controlling interests		(99,480)
Total		653,609
Total purchase price is comprised of [Abstract]
- Cash consideration		570,600
- Fair value of previously hold equity interests		520,625
- Settlement of amounts		(437,616)
Total		¥ 653,609
Tianjin Jiatai Group [Member]
Business Acquisition [Line Items]
Current assets	¥ 9,451
Property, plant and equipment, net	53,649
Intangible assets	89,000
Goodwill	45,272
Current liabilities	(31,063)
Deferred tax liabilities	(22,250)
Total	144,059
Total purchase price is comprised of [Abstract]
- Cash consideration	421,730
- Fair value of previously hold equity interests	407,998
- Settlement of amounts	(675,854)
- Settlement of advance to suppliers	(94,530)
- Settlement of other receivable	84,715
Total	¥ 144,059

ACQUISITIONS AND DISPOSALS (Schedule of Pro forma Results) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)
Tianjin Jiatai, SH Rongchi, Oriental, Heze MZJH, Wuxi MZJH And SH MZJH [Member]
Business Acquisition [Line Items]
Net revenues	$ 27,759	¥ 193,251	¥ 186,086
Net profit (loss)	$ (84,716)	(589,774)	(376,130)
Guofu Huimei, Beijing Century Friendship, BPMC And CMCC [Member]
Business Acquisition [Line Items]
Net revenues		12,056	4,569
Net profit (loss)		¥ (63,159)	¥ (70,018)

ACQUISITIONS AND DISPOSALS (Schedule of Actual Results from Acquisition Date) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)
Tianjin Jiatai, SH Rongchi, Oriental, Heze MZJH, Wuxi MZJH And SH MZJH [Member]
Business Acquisition [Line Items]
Net revenues	$ 53	¥ 366
Net loss	$ (1,135)	¥ (7,902)
Guofu Huimei, Beijing Century Friendship, BPMC And CMCC [Member]
Business Acquisition [Line Items]
Net revenues			¥ 4,827
Net loss			¥ (5,639)

ACQUISITIONS AND DISPOSALS (Narrative) (Details) ¥ in Thousands, $ in Thousands							1 Months Ended	12 Months Ended
	Nov. 13, 2019 USD ($)	Nov. 13, 2019 CNY (¥)	Jul. 22, 2019 CNY (¥)	Oct. 08, 2018 CNY (¥) agreement	Oct. 18, 2017 CNY (¥)	Apr. 06, 2017 CNY (¥)	Jul. 31, 2018 CNY (¥)	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2017 CNY (¥)	Dec. 31, 2019 CNY (¥)	Nov. 18, 2019 CNY (¥)	Dec. 31, 2018 USD ($)	Dec. 31, 2018 CNY (¥)	Jun. 30, 2018 CNY (¥)	Jun. 29, 2018	Jan. 25, 2016 CNY (¥)
Business Acquisition [Line Items]
Gain Loss On Disposal Beijing Century Friendship and BPMC						¥ 58,854
Goodwill								$ 30,229				¥ 210,443		$ 23,725	¥ 165,171
Shanghai Meizhongjiahe ProMed Cancer Centers Co., Ltd [Member]
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired											54.80%
Business Combination, Consideration Transferred											¥ 182,100
Equity Method Investment, Ownership Percentage																90.00%
Beijing Century Friendship Science and Technology Development Co., Ltd. [Member]
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired											78.31%
Business Combination, Consideration Transferred											¥ 388,500
Equity Method Investment, Ownership Percentage																100.00%	21.69%
Beijing Century Friendship Science and Technology Development Co., Ltd. [Member] \| Guofu Huimei Investment Management Limited Partnership [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred						¥ 388,500
ZR Guofu [Member]
Business Acquisition [Line Items]
Partners' Capital Account, Contributions									¥ 746,001
ZR Guofu [Member] \| Guofu Huimei Investment Management Limited Partnership [Member]
Business Acquisition [Line Items]
Partners' Capital Account, Contributions							¥ 746,000
Beijing Century Friendship Science and Technology Development Co., Ltd. [Member]
Business Acquisition [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent											42.10%
Beijing Century Friendship Science and Technology Development Co., Ltd. [Member] \| Guofu Huimei Investment Management Limited Partnership [Member]
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired						78.31%
Beijing Allcure Medical Technology Ltd [Member]
Business Acquisition [Line Items]
Recognized a gain on the disposal					¥ 59
Percentage of equity interest transferred					100.00%
Disposal Group, Including Discontinued Operation, Consideration					¥ 3
CMS Radiotherapy Holdings Limited [Member]
Business Acquisition [Line Items]
Recognized a gain on the disposal										¥ 3,341
Percentage of equity interest transferred																		100.00%
Disposal Group, Including Discontinued Operation, Consideration																		¥ 8,594
Beijing Century Friendship and BPMC [Member]
Business Acquisition [Line Items]
Gain Loss On Disposal Beijing Century Friendship and BPMC						¥ 58,854
Beijing Century Friendship and BPMC [Member] \| Beijing Century Friendship Science and Technology Development Co., Ltd. [Member]
Business Acquisition [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent											21.69%
Guofu Huimei [Member]
Business Acquisition [Line Items]
Equity Method Investment, Ownership Percentage																100.00%	26.06%
Guofu Huimei [Member] \| Beijing Century Friendship Science and Technology Development Co., Ltd. [Member]
Business Acquisition [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent											20.41%
Beijing MeizhongJiahe Hospital Management Co., Ltd. ("MHM") [Member]
Business Acquisition [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent								60.00%				60.00%
Beijing MeizhongJiahe Hospital Management Co., Ltd. ("MHM") [Member] \| Beijing Century Friendship Science and Technology Development Co., Ltd. [Member] \| Guofu Huimei Investment Management Limited Partnership [Member]
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired																78.31%
Shanghai Meizhongjiahe ProMed Cancer Centers Co., Ltd [Member]
Business Acquisition [Line Items]
Subscribed Amount to be Injected in Acquisition of Equity Interest																¥ 182,100
Equity Method Investment, Ownership Percentage																90.00%	35.20%
Shanghai Meizhongjiahe ProMed Cancer Centers Co., Ltd [Member] \| Beijing Century Friendship Science and Technology Development Co., Ltd. [Member]
Business Acquisition [Line Items]
Equity Method Investment, Ownership Percentage																54.80%
Beijing Proton Medical Center [Member]
Business Acquisition [Line Items]
Subscribed Amount to be Injected in Acquisition of Equity Interest																¥ 388,500
Equity Method Investment, Ownership Percentage																55.00%	25.00%
Beijing Proton Medical Center [Member] \| Beijing Century Friendship Science and Technology Development Co., Ltd. [Member]
Business Acquisition [Line Items]
Equity Method Investment, Ownership Percentage						55.00%										55.00%
Beijing Proton Medical Center [Member] \| King Cheers Holdings Limited ("King Cheers") [Member]
Business Acquisition [Line Items]
Equity Method Investment, Ownership Percentage																25.00%
Shanghai Rongchi Medical Management Limited [Member]
Business Acquisition [Line Items]
Noncontrolling Interest, Ownership Percentage by Parent								99.90%				99.90%
Guofu Huimei, Beijing Century Friendship, BPMC And CMCC [Member]
Business Acquisition [Line Items]
Business Combination, Consideration Transferred										¥ 28,846
Goodwill				¥ 165,171
Guofu Huimei, Beijing Century Friendship, BPMC And CMCC [Member] \| Operating license [Member]
Business Acquisition [Line Items]
Number of licenses \| agreement				2
Estimated amortization periods				20 years
Guofu Huimei, Beijing Century Friendship, BPMC And CMCC [Member] \| Operating License Agreement One [Member]
Business Acquisition [Line Items]
Acquired amortizable intangible assets				¥ 164,440
Guofu Huimei, Beijing Century Friendship, BPMC And CMCC [Member] \| Operating License Agreement Two [Member]
Business Acquisition [Line Items]
Acquired amortizable intangible assets				272,910
Guofu Huimei, Beijing Century Friendship, BPMC And CMCC [Member] \| Favorable leases [Member]
Business Acquisition [Line Items]
Acquired amortizable intangible assets				¥ 16,010
Estimated amortization periods				12 years
Tianjin Jiatai Group [Member]
Business Acquisition [Line Items]
Payments to Fund Operations of Acquiree												¥ 84,000
Gain On Revaluation Of Investment								$ 4,582	¥ 31,898
Acquired amortizable intangible assets												5,000
Goodwill													¥ 45,272
Tianjin Jiatai Group [Member] \| Operating license [Member]
Business Acquisition [Line Items]
Estimated amortization periods								20 years	20 years
Tianjin Jiatai Group [Member] \| Favorable leases [Member]
Business Acquisition [Line Items]
Estimated amortization periods								17 years	17 years
Goodwill								$ 6,503				¥ 45,272
Tianjin Jiatai Group [Member] \| ZR Guofu [Member]
Business Acquisition [Line Items]
Percentage of equity interest transferred	77.18%	77.18%
Business Combination, Consideration Transferred	$ 60,578	¥ 421,730
Tianjin Jiatai Group [Member] \| SH MZJH
Business Acquisition [Line Items]
Percentage of equity interest transferred			90.00%
Business Combination, Consideration Transferred			¥ 27,000

SHORT TERM INVESTMENT (Debt Investment) (Details) - CNY (¥) ¥ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
SHORT TERM INVESTMENT
Short term investment	¥ 0	¥ 50,000
Unrealized gains or losses	0	0
Other than temporary impairment	¥ 0	¥ 0

ACCOUNTS RECEIVABLE (Schedule of Accounts Receivable) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2017 CNY (¥)	Dec. 31, 2019 CNY (¥)
ACCOUNTS RECEIVABLE
Accounts receivable	$ 11,618		¥ 90,453		¥ 80,878
Allowance for doubtful accounts	(1,027)		(3,585)		(7,147)
Accounts receivable, net	10,591		86,868		¥ 73,731
The rollforward in the allowance for doubtful accounts were as follows:
Balance at the beginning of the year	515	¥ 3,585	12,969	¥ 57
Provisions for the year	648	4,510	1,303	14,840
Reversal of provisions from prior periods due to subsequent cash collection during the year	(32)	(221)	(709)	0
Amounts written off during the year	(105)	(734)	(9,989)	(1,928)
Foreign exchange gain or loss	1	7	11	0
Balance at the end of the year	$ 1,027	¥ 7,147	¥ 3,585	¥ 12,969

ACCOUNTS RECEIVABLE (Narrative) (Details) ¥ in Thousands, $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)
ACCOUNTS RECEIVABLE
Accounts receivable used to secure bank borrowings	$ 4,384	¥ 30,524	¥ 0

PREPAYMENTS AND OTHER CURRENT ASSETS (Schedule of Prepayments and Other Current Assets) (Details) ¥ in Thousands, $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)
PREPAYMENTS AND OTHER CURRENT ASSETS
Due from suppliers	$ 856	¥ 5,957	¥ 10,751
Due from hospitals	58	406	576
Loan receivables	10,066	70,077	151,139
Advances to employees	614	4,271	1,056
Receivables from disposal of medical equipment	17	120	69,410
Deferred expenses			50
Interest receivable	415	2,891	3,680
Dividend receivable	110	766	766
Tax refund	2,078	14,466
Others	708	4,927	5,084
Prepayments and other current assets, gross	14,922	103,881	242,512
Reserve for unrecoverable deposits	(1,295)	(9,013)	(14,798)
Prepayments and other current assets	$ 13,627	¥ 94,868	¥ 227,714

PREPAYMENTS AND OTHER CURRENT ASSETS (Narrative) (Details) ¥ in Thousands, $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)
Prepaid Expenses And Other Current Assets [Line Items]
Reserve For Unrecoverable Deposits Current	$ 1,295	¥ 9,013	¥ 14,798
Amounts due from subsidiaries	550	3,833	20,671
Interest Receivable, Current \| $	415
Notes, Loans and Financing Receivable, Net, Current	8,317	57,904	136,021
JYADK [Member]
Prepaid Expenses And Other Current Assets [Line Items]
Reserve For Unrecoverable Deposits Current	1,293	9,000	10,000
Amounts due from subsidiaries	$ 1,749	12,173	15,118
Interest Receivable, Current		2,891	454
Suppliers [Member]
Prepaid Expenses And Other Current Assets [Line Items]
Reserve For Unrecoverable Deposits Current		¥ 0	¥ 4,798

INVENTORIES (Schedule of Inventory) (Details) ¥ in Thousands, $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)
Inventory [Line Items]
Inventories	$ 624	¥ 4,341	¥ 3,356
Inventory, Gross	825	5,741	3,866
Less: inventory provision	(201)	(1,400)	(510)
Medicine [Member]
Inventory [Line Items]
Inventories	377	2,625	2,196
Medical material [Member]
Inventory [Line Items]
Inventories	249	1,728	90
Low-value Consumables [Member]
Inventory [Line Items]
Inventories	$ 199	¥ 1,388	¥ 1,580

ASSETS HELD FOR SALE (Narrative) (Details) ¥ in Thousands, $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)
Assets Held-for-sale, Not Part of Disposal Group, Current	$ 0	¥ 0	¥ 4,384
Property, Plant and Equipment [Member]
Assets Held-for-sale, Not Part of Disposal Group, Current		¥ 0	¥ 4,384

PROPERTY, PLANT AND EQUIPMENT, NET (Schedule of Property Plant and Equipment Net) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2019 CNY (¥)
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 320,579		¥ 1,518,595	¥ 2,231,805
Less: accumulated depreciation	(45,125)		(275,627)	(314,151)
Impairment charges	(2,700)	¥ (18,793)	(23,659)
Property, plant and equipment after impairment	272,754		1,219,309	1,898,861
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	39,870		254,577	277,569
Medical Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	65,909		404,050	458,843
Electronic and Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	3,014		19,564	20,983
Motor Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	430		2,993	2,993
Leasehold Improvement and Building Improvement [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	11,624		14,050	80,922
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 199,732		¥ 823,361	¥ 1,390,495

PROPERTY, PLANT AND EQUIPMENT, NET - (Narrative) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2017 CNY (¥)	Dec. 31, 2019 CNY (¥)
Property, Plant and Equipment [Line Items]
Depreciation of property, plant and equipment	$ 6,372	¥ 44,358	¥ 40,855	¥ 83,224
Tangible Asset Impairment Charges	927	6,453	4,418	21,476
Impairment Write Off	1,575	10,968	41,272	27,906
Equipment under operating lease, cost	39,013		205,279		¥ 271,603
Equipment under operating lease, accumulated depreciation	21,688		133,130		150,988
Property and equipment pledged as collateral for other borrowings	17,145		0		119,359
Property and equipment pledged to secure bank and other borrowings	165,529		633,444		¥ 1,152,379
Hospital [Member]
Property, Plant and Equipment [Line Items]
Impairment of Intangible Assets (Excluding Goodwill)		0	351	0
Impairment Write Off	$ 51	¥ 353	¥ 0	¥ 0

LEASE (Narrative) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
LEASE (Narrative) (Details) ¥ in Thousands, $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2017 CNY (¥)	Dec. 31, 2019 CNY (¥)
Lessor, Lease, Description [Line Items]
Lease receivables	$ 620		¥ 2,093		¥ 4,318
Lease receivables pledged as collaterals for bank and other borrowings	3,591				24,997
Derecognition of underlying assets	24,012	¥ 167,165
Operating lease income	7,683	53,485	71,864	¥ 232,015
Short-term Lease, Cost	90	625
Secured Debt, Other	59,833		425,743		416,548
Total operating and short-term lease costs	4,687	32,627
Prepaid land lease payments	0		438,323		0
Right-of-use asset	61,602				428,861
Prepaid land lease amortization expenses	61,602	428,861	438,323
Right-of-use asset amortization expenses	1,359	9,462	9,610	5,256
Failed sale-leaseback transactions as seller-lessee
Sale leaseback liability current	4,402		30,646		¥ 205,784
Interest expenses	3,109	21,644	¥ 119	¥ 0
Sale leaseback liability non current	29,559
Cost of revenue
Lessor, Lease, Description [Line Items]
Short-term Lease, Cost	1,178	8,203
General and administrative expenses
Lessor, Lease, Description [Line Items]
Short-term Lease, Cost	$ 3,419	¥ 23,799
Minimum
Failed sale-leaseback transactions as seller-lessee
Effective interest rate	9.64%				9.64%
Maximum
Failed sale-leaseback transactions as seller-lessee
Effective interest rate	11.69%				11.69%

LEASE (Lease receivables) (Details) ¥ in Thousands, $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)
Current
Account receivable - Operating lease	$ 5,487	¥ 38,201	¥ 46,331
Account receivable - Sales-type lease	97	675
Net investment in direct financing leases, current portion	5,062	35,240	29,638
Noncurrent
Net investment in direct financing leases, non-current portion	3,890	27,084	42,977
Total	$ 14,536	¥ 101,200	¥ 118,946

LEASE (Net investment in direct financing leases) (Details) ¥ in Thousands, $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)
NET INVESTMENT IN DIRECT FINANCING LEASES
Total minimum lease payments to be received	$ 9,842	¥ 68,520	¥ 83,079
Initial direct cost	(890)	(6,196)	(10,464)
Net investment in direct finance leases	8,952	62,324	72,615
Current	5,062	35,240	29,638
Non-current	3,890	27,084	42,977
Total	$ 8,952	¥ 62,324	¥ 72,615

LEASE (Summary of non-cancelable direct financing leases) (Details) - Dec. 31, 2019 ¥ in Thousands, $ in Thousands	USD ($)	CNY (¥)
Lease
2020	$ 5,609	¥ 39,050
2021	2,462	17,138
2022	1,070	7,446
2023	431	3,003
2024	$ 270	¥ 1,883

LEASE (Schedule of Prepaid Land Lease Payments) (Details) ¥ in Thousands, $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)
Lease
Prepaid land lease payments			¥ 456,823
Less: accumulated amortization			(18,500)
Net carrying value	$ 0	¥ 0	¥ 438,323
Prepaid land lease payments	65,619	456,823
Less: accumulated amortization	(4,017)	(27,962)
Net carrying value	$ 61,602	¥ 428,861

LEASE (Other operating leases) (Details) - 12 months ended Dec. 31, 2019 ¥ in Thousands, $ in Thousands	USD ($)	CNY (¥)
Lease
Operating lease cost	$ 4,597	¥ 32,002
Short term lease cost	90	625
Total	$ 4,687	¥ 32,627

LEASE (Other information) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)
Lease
Operating cash flows from operating leases	$ 2,656	¥ 18,491
ROU assets obtained in exchange for new operating liabilities lease	$ 33,743	¥ 234,915
Weighted-average remaining lease term (in years)	4 years	4 years
Weighted-average discount rate	4.87%	4.87%

LEASE (Summary of future lease payments) (Details) - Dec. 31, 2019 ¥ in Thousands, $ in Thousands	USD ($)	CNY (¥)
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2020	$ 3,643	¥ 25,362
2021	3,516	24,481
2022	2,967	20,654
2023	2,872	19,996
2024	2,773	19,306
Thereafter	36,796	256,158
Total future lease payments	52,567	365,957
Less: Imputed interest	19,285	134,256
Total lease liability balance	$ 33,282	¥ 231,701

LEASE (Schedule of Estimated Annual Amortization Expenses) (Details) - Dec. 31, 2019 ¥ in Thousands, $ in Thousands	USD ($)	CNY (¥)
Lease
2020	$ 1,359	¥ 9,462
2021	1,359	9,462
2022	1,359	9,462
2023	1,359	9,462
2024	$ 1,359	¥ 9,462

LEASE (Lease income) (Details) - 12 months ended Dec. 31, 2019 ¥ in Thousands, $ in Thousands	USD ($)	CNY (¥)
Sales Type Leases [Member]
Lessee, Lease, Description [Line Items]
Selling loss recognized at the commencement date	$ (3,049)	¥ (21,229)
Interest income on net investment in the lease	162	1,130
Including: Income relating to variable lease payments not included in the measurement of the net investment in a lease	162	1,130
Direct Financing Leases [Member]
Lessee, Lease, Description [Line Items]
Interest income on net investment in the lease	567	3,944
Operating leases [Member]
Lessee, Lease, Description [Line Items]
Lease income relating to lease payments	7,683	53,485
Including: Income relating to variable lease payments not included in the measurement of lease receivable	$ 6,591	¥ 45,887

Lease ( Schedule of Non-cancellable Operating Lease Payment) (Details) - Dec. 31, 2019 ¥ in Thousands, $ in Thousands	USD ($)	CNY (¥)
Lease
2020	$ 1,289	¥ 8,972
2021	1,289	8,972
2022	1,133	7,886
2023	1,034	7,196
2024	789	5,496
Above 5 years	$ 1,969	¥ 13,708

GOODWILL (Carrying Amount) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)
Goodwill [Roll Forward]
Goodwill, Beginning Balance	$ 23,725	¥ 165,171
Addition	6,504	45,272	¥ 165,171
Goodwill, Ending Balance	$ 30,229	¥ 210,443	¥ 165,171

GOODWILL (Narrative) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 USD ($)	Dec. 31, 2018 CNY (¥)
GOODWILL
Goodwill, Acquired During Period	$ 6,504	¥ 45,272	¥ 165,171
Goodwill	$ 30,229			¥ 210,443	$ 23,725	¥ 165,171

INTANGIBLE ASSETS, NET (Schedule of Acquired Intangible Assets) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2017 CNY (¥)	Dec. 31, 2019 CNY (¥)
Intangible assets, net:
Intangible assets, net, beginning balance		¥ 456,844	¥ 7,799
Acquisition of subsidiaries (note 4)		89,000	454,013
Addition of software		1,579	1,779
Disposal of centers		(87)	(2,586)
Amortization expenses	$ (1,723)	(11,995)	(4,161)	¥ (6,229)
Intangible asset impairment		(2,852)
Intangible assets, net, ending balance	76,487	532,489	456,844	7,799
Intangible assets, cost					¥ 620,187
Less: accumulated amortization					(84,248)
Less: intangible asset impairment					(3,450)
Intangible assets, net at December 31, 2018	76,487	456,844	7,799	7,799	532,489
Customer relationship [Member]
Intangible assets, net:
Intangible assets, net, beginning balance		3,027	6,171
Acquisition of subsidiaries (note 4)		0	0
Addition of software		0	0
Disposal of centers		(80)	(2,586)
Amortization expenses		(125)	(558)
Intangible asset impairment		(2,822)
Intangible assets, net, ending balance	0	0	3,027	6,171
Intangible assets, cost					45,157
Less: accumulated amortization					(41,737)
Less: intangible asset impairment					(3,420)
Intangible assets, net at December 31, 2018	0	3,027	6,171	6,171	0
Operating leases [Member]
Intangible assets, net:
Intangible assets, net, beginning balance		254	306
Acquisition of subsidiaries (note 4)		0	0
Addition of software		0	0
Disposal of centers		(7)	0
Amortization expenses		(217)	(52)
Intangible asset impairment		(30)
Intangible assets, net, ending balance	0	0	254	306
Intangible assets, cost					14,707
Less: accumulated amortization					(14,677)
Less: intangible asset impairment					(30)
Intangible assets, net at December 31, 2018	0	254	306	306	0
Operating license [Member]
Intangible assets, net:
Intangible assets, net, beginning balance		435,294	0
Acquisition of subsidiaries (note 4)		84,000	437,350
Addition of software		0	0
Disposal of centers		0	0
Amortization expenses		(8,717)	(2,056)
Intangible asset impairment		0
Intangible assets, net, ending balance	73,340	510,577	435,294	0
Intangible assets, cost					521,350
Less: accumulated amortization					(10,773)
Less: intangible asset impairment					0
Intangible assets, net at December 31, 2018	73,340	435,294	0	0	510,577
Favorable Lease Intangibles [Member]
Intangible assets, net:
Intangible assets, net, beginning balance		15,692	0
Acquisition of subsidiaries (note 4)		5,000	16,010
Addition of software		0	0
Disposal of centers		0	0
Amortization expenses		(1,307)	(318)
Intangible asset impairment		0
Intangible assets, net, ending balance	2,784	19,385	15,692	0
Intangible assets, cost					21,010
Less: accumulated amortization					(1,625)
Less: intangible asset impairment					0
Intangible assets, net at December 31, 2018	2,784	15,692	0	0	19,385
Other Intangible Assets [Member]
Intangible assets, net:
Intangible assets, net, beginning balance		2,577	1,322
Acquisition of subsidiaries (note 4)		0	653
Addition of software		1,579	1,779
Disposal of centers		0	0
Amortization expenses		(1,629)	(1,177)
Intangible asset impairment		0
Intangible assets, net, ending balance	363	2,527	2,577	1,322
Intangible assets, cost					17,963
Less: accumulated amortization					(15,436)
Less: intangible asset impairment					0
Intangible assets, net at December 31, 2018	$ 363	¥ 2,577	¥ 1,322	¥ 1,322	¥ 2,527

INTANGIBLE ASSETS, NET (Schedule of Estimated Annual Amortization Expenses) (Details) - Dec. 31, 2019 ¥ in Thousands, $ in Thousands	USD ($)	CNY (¥)
INTANGIBLE ASSETS, NET
2020	$ 2,192	¥ 15,260
2021	2,781	19,358
2022	4,006	27,886
2023	3,970	27,640
2024	$ 3,963	¥ 27,590

INTANGIBLE ASSETS, NET (Narrative) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2017 CNY (¥)
Finite-Lived Intangible Assets [Line Items]
Amortization expenses	$ 1,723	¥ 11,995	¥ 4,161	¥ 6,229
Acquired Finite Lived Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization expenses	1,723	11,995	4,161	6,229
Impairment loss on intangible assets	$ 410	¥ 2,852	¥ 0	¥ 598

DEPOSITS FOR NON-CURRENT ASSETS (Schedule of Deposits for Non-Current Assets) (Details) ¥ in Thousands, $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)
DEPOSITS FOR NON-CURRENT ASSETS
Deposits for purchases of property, plant and equipment	$ 103,047	¥ 717,392	¥ 668,698
Reserve for unrecoverable deposits	(13,396)	(93,260)	(30,860)
Deposits	$ 89,651	¥ 624,132	¥ 637,838

DEPOSITS FOR NON-CURRENT ASSETS (Schedule of Deposits for Non-Current Assets) (Narrative) (Details) ¥ in Thousands, $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2017 CNY (¥)
Valuation and Qualifying Accounts Disclosure [Line Items]
Assets, Noncurrent	$ 576,712	¥ 4,014,958	¥ 3,356,702
Capital Addition Purchase Commitments [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Commitments to purchase certain medical equipment	89,429	622,584	660,758
Assets, Noncurrent		0	13,800
Debt Instrument, Face Amount		0	10,731
Impairment loss on deposit assets	$ 8,963	¥ 62,400	¥ 0	¥ 0

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(11))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(12))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(15))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(17))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(13))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(16))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(14))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(10))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

+ Details

LONG-TERM INVESTMENTS (Details) ¥ in Thousands, $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)
LONG-TERM INVESTMENTS
Equity investments without readily determinable fair values	$ 3,183	¥ 22,160	¥ 22,160
Equity method investments	6,146	42,788	366,204
Long-term Investments	$ 9,329	¥ 64,948	¥ 388,364

LONG-TERM INVESTMENTS (Details 1) - Allcure Information [Member] - CNY (¥) ¥ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2015
Allcure Information	9.60%	9.60%	20.00%
Impairment	¥ 0	¥ 0

LONG-TERM INVESTMENTS (Schedule of Equity Method Investments) (Details 2)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2015	Dec. 31, 2011
Xi'an JiangyuanAndike Ltd. ("JYADK") [Member]
Schedule of Equity Method Investments [Line Items]
Equity interest in equity method investment	29.70%	29.70%
PTC [Member]
Schedule of Equity Method Investments [Line Items]
Equity interest in equity method investment	59.51%	59.51%
Suzhou Shengshan Huiying Venture Capital Investment LLP. ("Suzhou Shengshan") [Member]
Schedule of Equity Method Investments [Line Items]
Equity interest in equity method investment	5.15%	5.41%		5.41%
Wuxi Meizhong Jiahe Cancer Center [Member]
Schedule of Equity Method Investments [Line Items]
Equity interest in equity method investment	0.00%	10.00%
Suzhou Chorus Medical Technologies Co., Ltd. ("Suzhou Chorus') [Member]
Schedule of Equity Method Investments [Line Items]
Equity interest in equity method investment	0.00%	36.00%	36.00%
SH MZJH
Schedule of Equity Method Investments [Line Items]
Equity interest in equity method investment	0.00%	43.23%
Shanghai Rongchi Medical Management Co Ltd SH Rongchi [Member]
Schedule of Equity Method Investments [Line Items]
Equity interest in equity method investment	0.00%	24.40%
Tianjin Jiatai Enterprise Management Center (Limited Partnership) ("Tianjin Jiatai") [Member]
Schedule of Equity Method Investments [Line Items]
Equity interest in equity method investment	0.00%	22.82%
DTAP @ Adam Road PTE.LTD. ("DTAP") [Member]
Schedule of Equity Method Investments [Line Items]
Equity interest in equity method investment	0.00%	49.00%

LONG-TERM INVESTMENTS (Narrative) (Details) ¥ / shares in Units, ¥ in Thousands, $ in Thousands							1 Months Ended		12 Months Ended
	Nov. 13, 2019 USD ($)	Nov. 13, 2019 CNY (¥)	Jul. 11, 2019 ¥ / shares	Jul. 31, 2015 CNY (¥)	Dec. 31, 2012 CNY (¥)	Dec. 28, 2012	Jul. 31, 2018 CNY (¥)	May 31, 2017	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥) ¥ / shares	Dec. 31, 2017 CNY (¥)	Dec. 31, 2015 CNY (¥)	Dec. 31, 2019 CNY (¥)	Aug. 23, 2019 CNY (¥)	Jul. 22, 2019 CNY (¥)	Mar. 31, 2019 CNY (¥)	Nov. 29, 2018 CNY (¥)	Jun. 30, 2018 CNY (¥)	Dec. 31, 2011
Schedule of Equity Method Investments [Line Items]
Share of net profit (loss)									$ (729)	¥ (5,078)	¥ (20,747)	¥ 1,454
Cash distribution from an equity investee									0	¥ 0	11,626	6,227
Equity Method Investments									$ 6,146		¥ 366,204			¥ 42,788
Maximum voting percentage required to pass resolution									50.00%	50.00%
Capital Contributed												10,000
Third Party Subscription Amount Per Share \| ¥ / shares											¥ 0.49
Proceeds from Sale of Equity Method Investments									$ 973	¥ 6,779	¥ 212,855	0
RHHPL
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Ownership Percentage			49.00%
Third Party Subscription Amount Per Share \| ¥ / shares			¥ 0.49
Tianjin Jiatai Entity Management limited Partnership [Member]
Schedule of Equity Method Investments [Line Items]
Business Combination, Consideration Transferred												¥ 106,500
Business Acquisition, Percentage of Voting Interests Acquired												28.77%
Guofu Huimei Investment Management Limited Partnership [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investments																			¥ 746,000
MDA Proton [Member]
Schedule of Equity Method Investments [Line Items]
Disposal Group, Including Discontinued Operation, Consideration																		¥ 212,855
Disposal Group, Deferred Gain on Disposal																		¥ 48,019
Proceeds from Sale of Equity Method Investments									973	¥ 6,779
Discontinued Operation Equity Method Investment Retained After Disposal									$ 3,551		31,497			¥ 24,718
PTC [Member]
Schedule of Equity Method Investments [Line Items]
Share of net profit (loss)											¥ 509
Equity Method Investment, Ownership Percentage				14.34%		44.55%			59.51%					59.51%
Business Combination, Consideration Transferred				¥ 30,063	¥ 201,176
PTC GP Management LLC [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment Legal Interest Percentage				17.07		45
General Partner of PTC [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Ownership Percentage						1.00%
MDA Proton [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment Legal Interest Percentage									45.41	45.41
Tianjin Jiatai Group [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Ownership Percentage																90.00%
Capital Contributed																¥ 27,000
SH MZJH
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Ownership Percentage											56.77%						78.34%
Business Combination, Consideration Transferred										¥ 27,000
Capital Contributed																	¥ 34,540
Suzhou Chorus Medical Technologies Co., Ltd. ("Suzhou Chorus') [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Ownership Percentage									0.00%		36.00%		36.00%	0.00%
Equity Method Investment, Ownership Description								The consideration was received by the Group in April 2016. The disposal of Suzhou Chorus was completed in 2019.
Global Oncology One, Inc [Member]
Schedule of Equity Method Investments [Line Items]
Business Combination, Consideration Transferred													¥ 4,320
PTC [Member]
Schedule of Equity Method Investments [Line Items]
Share of net profit (loss)										0		¥ 17,697
Equity Method Investment, Ownership Percentage									59.51%		59.51%			59.51%
Allcure Information [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Ownership Percentage									9.60%		9.60%		20.00%	9.60%
Wuxi Meizhong Jiahe Cancer Center [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Ownership Percentage									0.00%		10.00%			0.00%
Capital Contributed															¥ 82,110
Suzhou Shengshan Huiying Venture Capital Investment LLP. ("Suzhou Shengshan") [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Ownership Percentage									5.15%		5.41%			5.15%						5.41%
DTAP [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Ownership Percentage									49.00%					49.00%
JKSY [Member] \| Suzhou Shengshan [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Ownership Percentage												8.13%
Percentage of interest held											4.57%
ZR Guofu [Member]
Schedule of Equity Method Investments [Line Items]
Percentage of equity interest withdrawn	77.18%	77.18%
Consideration	$ 60,578	¥ 421,730
Percentage Of Interest In Partnership									73.93%					73.93%
Partners' Capital Account, Contributions										¥ 746,001
ZR Guofu [Member] \| Guofu Huimei Investment Management Limited Partnership [Member]
Schedule of Equity Method Investments [Line Items]
Partners' Capital Account, Contributions							¥ 746,000

OTHER NON-CURRENT ASSETS (Schedule of Other Non-Current Assets) (Details) ¥ in Thousands, $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)
OTHER NON-CURRENT ASSETS
Deferred costs			¥ 267
Deposits - long-term	$ 967	¥ 6,733	2,719
Long-term deferred assets	252	1,755	3,479
Advance to hospitals-non current	206	1,433	1,260
Others			151
Other non-current assets	$ 1,425	¥ 9,921	¥ 7,876

OTHER NON-CURRENT ASSETS (Narrative) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)
OTHER NON-CURRENT ASSETS
Deposit - long term, impairment loss	$ 57	¥ 400	¥ 11,527
Advance to hospitals-non current, impairment loss	$ 47	¥ 330	¥ 1,642

ACCRUED EXPENSES AND OTHER LIABILITIES (Schedule of Accrued Expenses and Other Liabilities) (Details) ¥ in Thousands, $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)
ACCRUED EXPENSES AND OTHER LIABILITIES
Accrued expenses	$ 11,693	¥ 81,407	¥ 44,621
Salaries and welfare payable	3,154	21,959	8,612
Business and other taxes payable	549	3,822	11,400
Payable to acquire the non-controlling interests of CCM (HK)	6,459	44,963
Amount due to Tianjin Jiatai Group			36,151
MD Anderson consulting fee payable	5,958	41,478	51,029
Acquisition payable for investment in CMCC	1,818	12,657	116,922
Consideration advance from JWYK (note 16)	0	0	4,320
Advance from customers	458	3,190	19,250
Other accruals	9,714	67,625	125,701
Total	$ 39,803	¥ 277,101	¥ 418,006

SHAREHOLDERS' EQUITY (Narrative) (Details) - USD ($)		1 Months Ended	12 Months Ended
SHAREHOLDERS' EQUITY (Narrative) (Details) - USD ($)	Aug. 10, 2015	Jan. 27, 2015	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2016	Dec. 31, 2015
Consideration to repurchase shares					$ 4,542	$ 3,111
Shares repurchased					967,408	614,033
Amount of dividend paid			$ 0	$ 0
Ordinary shares [Member]
Shares repurchased					2,902,224	1,842,099
American Depositary Shares [Member]
Consideration to repurchase shares	$ 20,000,000
Shares repurchased			0	0
American Depositary Shares [Member] \| Maximum
Price per share	$ 7.99
Common Class A [Member]
Conversion of Stock, Shares Converted		45,787,948		45,787,948
Common Stock, Shares, Outstanding			84,454,047	84,390,429
Common Class B [Member]
Conversion of Stock, Shares Issued		45,787,948
Common Stock, Shares, Outstanding			45,787,948	45,787,948

BANK AND OTHER BORROWINGS (Schedule of Bank and Other Borrowings) (Details) ¥ in Thousands, $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)
BANK AND OTHER BORROWINGS
Total bank and other borrowings	$ 232,728	¥ 1,620,202	¥ 938,114
Short-term	41,010	285,500	396,520
Long-term, current portion	6,168	42,939	44,068
Total	47,178	328,439	440,588
Long-term, non-current portion	$ 185,550	¥ 1,291,763	¥ 497,526

BANK AND OTHER BORROWINGS (Schedule of Maturities of Long-Term and Other Debt) (Details) - Dec. 31, 2019 - Long-term Bank and Other Borrowings [Member] ¥ in Thousands, $ in Thousands	USD ($)	CNY (¥)
Debt Instrument [Line Items]
Within one year	$ 6,168	¥ 42,939
Between one and two years	17,080	118,905
Between two and three years	22,810	158,800
Between three and four years	26,492	184,432
Above four years	119,168	829,626
Total	$ 191,718	¥ 1,334,702

BANK AND OTHER BORROWINGS (Narrative) (Details) ¥ in Thousands, $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)
Debt Instrument [Line Items]
Property and equipment pledged as collateral	$ 17,145	¥ 119,359	¥ 0
Accounts receivable used to secure bank borrowings	4,384	30,524	0
Lease receivables	3,591	24,997	0
Assets, Noncurrent	$ 576,712	4,014,958	3,356,702
Restricted cash		¥ 0	¥ 421,990
Short-term bank borrowings, weighted average interest rate	7.73%	7.73%	4.08%
Bank Loans	$ 5,979	¥ 41,624	¥ 31,083
Other Borrowings	226,748	1,578,578	907,031
Land [Member]
Debt Instrument [Line Items]
Property and equipment pledged as collateral	59,833	416,548	425,743
Construction in Progress [Member]
Debt Instrument [Line Items]
Property and equipment pledged as collateral	$ 165,529	¥ 1,152,379	¥ 633,444
Long-term Bank and Other Borrowings [Member]
Debt Instrument [Line Items]
Long-term bank and other borrowings, weighted average interest rate	11.49%	11.49%	9.81%
Short Term Bank Credit Lines [Member]
Debt Instrument [Line Items]
Unutilized bank credit lines		¥ 0
Long Term Credit Facility [Member]
Debt Instrument [Line Items]
Unutilized bank credit lines	$ 80,066	557,400
Capital Addition Purchase Commitments [Member]
Debt Instrument [Line Items]
Assets, Noncurrent		¥ 0	¥ 13,800

RESTRICTED NET ASSETS (Narrative) (Details) - 12 months ended Dec. 31, 2019 ¥ in Thousands, $ in Thousands	USD ($)	CNY (¥)
Restricted Net Assets [Line Items]
Percentage of after-tax profit to general reserve	10.00%
Amount of net assets restricted	$ 685,188	¥ 4,770,139
Foreign Tax Authority [Member]
Restricted Net Assets [Line Items]
Percentage of after-tax profit to general reserve	10.00%
Percentage of general reserve registered capital	50.00%
Domestic Tax Authority [Member]
Restricted Net Assets [Line Items]
Percentage of after-tax profit to general reserve	10.00%
Percentage of general reserve registered capital	50.00%

TAXATION (Narrative) (Details) ¥ in Thousands, $ in Thousands	4 Months Ended	8 Months Ended	12 Months Ended
	Apr. 30, 2018	Dec. 31, 2018 CNY (¥)	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 USD ($)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2017 USD ($)	Dec. 31, 2017 CNY (¥)	Dec. 31, 2011	Dec. 31, 2019 CNY (¥)
Income Tax Contingency [Line Items]
Applicable tax rates			25.00%	25.00%	25.00%	25.00%	25.00%	25.00%
Withholding Tax Rate			10	10
Income tax payable		¥ 3,762	$ 108			¥ 3,762				¥ 752
Uncertain tax position, impact on taxes			977	¥ 6,802		8,309		¥ 2,770
Accrued interest and penalties		37,943	4,473			37,943				31,141
Unrecognized tax benefits, net deferred tax asset related to tax loss carryforwards		0	3,934			0				27,385
Unrecognized Tax Benefits that Would Impact Effective Tax Rate		46,978	8,721			46,978				60,711
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest			56,175	391,078		225,246		253,895
Business tax rate									5
Net operating loss carryforwards			113,444							789,776
Deferred Tax Assets, Net of Valuation Allowance		¥ 696	8,558			696				¥ 59,580
Current Federal, State and Local, Tax Expense (Benefit)			$ 195	¥ (1,358)		¥ 2,867		¥ 0
Movable Property [Member]
Income Tax Contingency [Line Items]
Value added tax			3.00%	3.00%
Property Leasing Arrangement [Member]
Income Tax Contingency [Line Items]
Value added tax	17.00%	13.00%
Technical Service [Member]
Income Tax Contingency [Line Items]
Value added tax			6.00%	6.00%
United States of America [Member]
Income Tax Contingency [Line Items]
Applicable tax rates			21.00%	21.00%	35.00%	35.00%	35.00%	35.00%
SINGAPORE
Income Tax Contingency [Line Items]
Income tax profits \| $			$ 0		$ 0		$ 0
HONG KONG
Income Tax Contingency [Line Items]
Income tax profits \| ¥				¥ 0

TAXATION (Schedule of (Loss) Income from Continuing Operations Before Income Taxes) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2017 CNY (¥)
TAXATION
Non - PRC	$ (18,277)	¥ (127,243)	¥ (98,709)	¥ (193,212)
PRC	(37,898)	(263,835)	(126,537)	(60,683)
Loss before income tax	$ (56,175)	¥ (391,078)	¥ (225,246)	¥ (253,895)

TAXATION (Schedule of Income Tax Expense from Continuing Operations) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2017 CNY (¥)
TAXATION
Current tax expense	$ (2,380)	¥ (16,570)	¥ 43,209	¥ 5,105
Deferred tax expense (benefit)	(3,220)	(22,416)	(9,158)	26,684
Income tax expense	$ (5,600)	¥ (38,986)	¥ 34,051	¥ 31,789

TAXATION (Reconciliation of Differences Between Statutory Tax Rate and Effective Tax Rate) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2017 CNY (¥)
TAXATION
Loss before income taxes	$ (56,175)	¥ (391,078)	¥ (225,246)	¥ (253,895)
Income tax computed at the tax rate of 25%	(14,044)	(97,770)	(56,309)	(63,474)
Effect of different tax rates in different jurisdictions	2,786	19,393	11,758	23,554
Non-deductible expenses	1,217	8,472	4,661	13,872
Non-taxable income	(34)	(234)	(7,322)	(1,942)
Statutory Income (Expense)	462	3,216	0	0
Interest and penalty	(978)	(6,811)	0	0
Unrecognized tax positions	0	0	41,122	(2,942)
Deferred tax expense	4,648	32,358	0	0
Changes of valuation allowance	6,014	41,868	45,112	48,089
Withholding tax	(5,671)	(39,478)	(4,971)	15,624
Effect of tax rate change	0	0	0	(992)
Income tax expense	$ (5,600)	¥ (38,986)	¥ 34,051	¥ 31,789

TAXATION (Reconciliation of Differences Between Statutory Tax Rate and Effective Tax Rate) (Parenthetical) (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
TAXATION
Statutory income tax rate	25.00%	25.00%	25.00%

TAXATION (Schedule of Deferred Taxes) (Details) ¥ in Thousands, $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2017 CNY (¥)
Deferred tax asset
Net operating loss	$ 23,491	¥ 163,538	¥ 158,330
Depreciation and amortization	899	6,262	2,813
Property, plant and equipment impairment	1,355	9,433	8,750
Deposits for non-current assets	2,349	16,350	6,400
Allowance for net investment in financing lease	649	4,518	1,085
Allowance for doubtful accounts	1,636	11,391	14,132
Long term receivables	8,629	60,073	0
Intangible assets	5,426	37,778	16,703
Accrued expenses	1,321	9,196	9,032
Others	272	1,891	527
Total deferred tax assets	46,027	320,430	217,772
less:Valuation allowance	(37,469)	(260,850)	(217,076)
Net deferred tax assets	8,558	59,580	696
Deferred tax liabilities
Withholding tax for PRC entities	0	0	(39,495)
Aohua Technology transfer Tianjin Concord Medical loss	(1,342)	(9,346)	0	¥ (5,632)
Equity investment	(187)	(1,299)	0
Property, plant and equipment	(320)	(2,225)	(415)
Disposal of Beijing Century Friendship	(449)	(3,126)	(3,126)
Intangible assets	(19,042)	(132,566)	(113,590)
Deferred costs	0	0	(67)
Revenue generated from financing lease	(7,665)	(53,362)	0
Long-term deferred assets	(2,755)	(19,179)	(9,649)
Capitalized Interest	(562)	(3,915)	0
Total deferred tax liabilities	(32,322)	(225,018)	(166,342)
Deferred tax assets, net	0	0	0
Deferred tax liabilities, net	$ (23,764)	¥ (165,438)	¥ (165,646)

TAXATION (Schedule of Movement of Valuation Allowance) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)
TAXATION
Balance at the beginning of year	$ (31,181)	¥ (217,076)	¥ (157,876)
Change of valuation allowance in the current year	(6,288)	(43,773)	(59,200)
Balance at the end of year	$ (37,469)	¥ (260,849)	¥ (217,076)

TAXATION (Reconciliation of Accrued Unrecognized Tax Positions) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)
TAXATION
Balance at the beginning of year	$ 11,635	¥ 81,000	¥ 41,358
Additions based on tax positions related to the current year	3,050	21,238	30,043
Additions related to prior year tax position	79	548	9,676
Reversal related to prior year tax position	(404)	(2,810)	0
Decrease relating to expiration of applicable statute of limitation	(199)	(1,386)	(920)
Foreign currency translation	57	394	843
Balance at the end of year	$ 14,218	¥ 98,984	¥ 81,000

SHARE-BASED AWARDS (Narrative) (Details) $ / shares in Units, ¥ in Thousands, $ in Thousands								12 Months Ended
	Oct. 02, 2018 shares	Sep. 13, 2017 shares	Aug. 08, 2017 shares	Aug. 07, 2017 shares	Aug. 01, 2014 shares	Jul. 01, 2014 shares	Feb. 18, 2014 $ / shares shares	Dec. 31, 2019 USD ($) shares	Dec. 31, 2016 shares	Dec. 31, 2015 shares	Dec. 31, 2019 CNY (¥) shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Ordinary shares that may be issued								13,218,000			13,218,000
Options granted							3,479,604
Options granted, exercise price \| $ / shares							$ 2.04
Unrecognized share-based compensation cost \| ¥											¥ 0
Restricted shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized share-based compensation cost								$ 6,834			¥ 47,576
Shares granted	5,992,605	45,000	3,319,200	1,453,950	69,564,000	21,132,000	1,370,250,000		0	0
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.
Weighted-average vesting period over which deferred cost is expected to be recognized								2 years 3 months 18 days

SHARE-BASED AWARDS (Schedule of Assumptions Used) (Details)	Feb. 18, 2014
SHARE-BASED AWARDS
Risk-free interest rate	2.33%
Dividend yield	5.00%
Exercise multiple	2.50%
Expected volatility range	39.03%

SHARE-BASED AWARDS (Schedule of Stock Options) (Details) - USD ($)		12 Months Ended
	Feb. 18, 2014	Dec. 31, 2019	Dec. 31, 2018
Number of Shares
Outstanding, beginning balance		3,130,113
Granted	3,479,604
Forfeited		(355,884)
Outstanding, ending balance		2,774,229	3,130,113
Exercisable		2,774,229
Weighted Average Exercise Price
Outstanding, beginning balance		$ 2.21
Granted	$ 2.04
Forfeited		3.55
Outstanding, ending balance		2.04	$ 2.21
Exercisable		2.04
Weighted Average Grant-date Fair Value
Outstanding, beginning balance		0.61
Forfeited		1.25
Outstanding, ending balance		0.65	$ 0.61
Exercisable		$ 0.65
Weighted Average Remaining Contractual Term (Years)
Outstanding		2 years 1 month 21 days	3 years 1 month 21 days
Forfeited		0 years
Exercisable		2 years 1 month 21 days
Aggregate Intrinsic Value
Outstanding at Begining of the period		$ 0
Exercisable		0
Outstanding at Ending of the period		$ 0	$ 0

SHARE-BASED AWARDS (Summary of Restricted Shares) (Details) - $ / shares								12 Months Ended
	Oct. 02, 2018	Sep. 13, 2017	Aug. 08, 2017	Aug. 07, 2017	Aug. 01, 2014	Jul. 01, 2014	Feb. 18, 2014	Dec. 31, 2019	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Numbers of shares, Forfeited								(355,884)
Restricted shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Numbers of shares, Beginning balance								11,573,802
Numbers of shares, Granted	5,992,605	45,000	3,319,200	1,453,950	69,564,000	21,132,000	1,370,250,000		0	0
Numbers of shares, Vested								(63,618)
Numbers of shares, Forfeited								(83,250)
Numbers of shares, Ending balance								11,426,934
Numbers of shares, Exercisable								1,073,679
Expected to vest								10,353,255
Weighted average grant date fair value, Beginning balance								$ 1.32
Weighted average grant date fair value, Vested								1.34
Weighted average grant date fair value, Forfeited								1.93
Weighted average grant date fair value, Ending balance								1.32
Weighted average grant date fair value, Exercisable								1.93
Expected to vest								$ 1.25
Restricted shares [Member] \| February 18, 2014 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Numbers of shares, Granted								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]
Numbers of shares, Granted								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]
Numbers of shares, Granted								69,564
Weighted average grant date fair value, Granted								$ 2.44
Restricted shares [Member] \| August 7, 2017 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Numbers of shares, Granted								1,453,950
Weighted average grant date fair value, Granted								$ 1.33
Restricted shares [Member] \| August 8, 2017 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Numbers of shares, Granted								3,319,200
Weighted average grant date fair value, Granted								$ 1.34
Restricted shares [Member] \| September 13, 2017 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Numbers of shares, Granted								45,000
Weighted average grant date fair value, Granted								$ 1.33
Restricted shares [Member] \| October 2, 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Numbers of shares, Granted								5,992,605
Weighted average grant date fair value, Granted								$ 1.19

SHARE-BASED AWARDS (Schedule of Share-Based Compensation Expense) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2017 CNY (¥)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation	$ 2,958	¥ 20,593	¥ 11,139	¥ 11,641
General and administrative expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation	2,539	17,673	9,173	10,099
Selling Expenses [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation	$ 419	¥ 2,920	¥ 1,966	¥ 1,542

Revenue (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
Revenue (Details) ¥ in Thousands, $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2017 CNY (¥)
Disaggregation of Revenue [Line Items]
Revenue	$ 20,081	¥ 139,804	¥ 114,175	¥ 91,408
Out of scope of ASC 606 revenue:
Leasing and management services*	7,683	53,485	71,864	232,015
Sales-type lease income*	162	1,130
Direct financing lease income*	567	3,944	4,859	7,554
Total, out of scope of ASC 606 revenue	8,412	58,559	76,723	239,569
Total revenue	28,493	198,363	190,898	330,977
Management services and technical services
Disaggregation of Revenue [Line Items]
Revenue	6,954	48,416	50,291	46,143
Brand royalty fees
Disaggregation of Revenue [Line Items]
Revenue	730	5,081	5,189	6,604
Consumable sales
Disaggregation of Revenue [Line Items]
Revenue	1,362	9,482	5,867	7,005
Medical service
Disaggregation of Revenue [Line Items]
Revenue	7,763	54,048	37,770	31,599
Medicine income
Disaggregation of Revenue [Line Items]
Revenue	$ 3,272	¥ 22,777	¥ 15,058	¥ 57

RELATED PARTY TRANSACTIONS (Schedule of Related Party Transactions) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2017 CNY (¥)
Related Party Transaction [Line Items]
Loan to:	$ 5,113	¥ 35,591	¥ 1,510	¥ 0
Loan from:	0	0	111,769	650,969
Interest expense to:	22	151	193	31,716
Repayment to:	5,355	37,284	59,455	0
Repayment from:	3,948	27,485	0	0
Management service income from:	730	5,081	9,141	10,695
Xi'an JiangyuanAndike Ltd. ("JYADK") [Member]
Related Party Transaction [Line Items]
Interest income from:	30	206	285	221
Tianjin Jiatai [Member]
Related Party Transaction [Line Items]
Loan to:	855	5,949	50	0
Loan from:	0	0	0	91,855
Interest expense to:	0	0	193	0
Repayment to:	4,961	34,540	36,420	0
Management service income from:	0	0	0	6,577
Allcure Information [Member]
Related Party Transaction [Line Items]
Payment of interest expense	1,293	9,000	0
JYADK [Member]
Related Party Transaction [Line Items]
Repayment from:	213	1,485	0	0
SH MZJH [Member]
Related Party Transaction [Line Items]
Loan to:	4,022	28,002	1,000	0
Loan from:	0	0	12,420	0
Repayment from:	3,735	26,000	0	0
Management service income from:	730	5,081	4,810	0
Shanghai Huifu Technology Limited [Member]
Related Party Transaction [Line Items]
Loan from:	0	0	22,000	0
Repayment to:	246	1,715	20,285	0
Wuxi MZJH [Member]
Related Party Transaction [Line Items]
Loan to:	236	1,640	460	0
Loan from:	0	0	1,850	0
SH Rongchi [Member]
Related Party Transaction [Line Items]
Loan from:	0	0	18,820	0
Repayment to:	148	1,029	0	0
Cherrylane Investment Limited [Member]
Related Party Transaction [Line Items]
Loan from:	0	0	12,720	0
Interest expense to:	22	151	0	0
Repayment to:	0	0	2,750	0
Guofu Huimei [Member]
Related Party Transaction [Line Items]
Loan from:	0	0	0	300,000
Interest expense to:	0	0	15,997	31,716
Interest expense capitalized		0	15,997
Beijing Century Friendship [Member]
Related Party Transaction [Line Items]
Loan from:	0	0	30,551	218,104
CMCC [Member]
Related Party Transaction [Line Items]
Loan from:	0	0	13,408	41,010
Management service income from:	$ 0	¥ 0	4,331	¥ 4,118
Shanghai Epu Investment Limited [Member]
Related Party Transaction [Line Items]
Interest expense to:			¥ 16,190

RELATED PARTY TRANSACTIONS (Schedule of Related Party Balances) (Details) ¥ in Thousands, $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)
Related Party Transaction [Line Items]
Due from related parties, current:	$ 550	¥ 3,833	¥ 20,671
Due to related parties - current	1,454	10,120	15,985
Due to related parties - noncurrent	0	0	222,518
Xi'an JiangyuanAndike Ltd. ("JYADK") [Member]
Related Party Transaction [Line Items]
Due from related parties, current:	550	3,833	5,112
Tianjin Jiatai [Member]
Related Party Transaction [Line Items]
Due to related parties - noncurrent	0	0	56,979
Allcure [Member]
Related Party Transaction [Line Items]
Due from related parties, current:	0	0	9,000
SH MZJH
Related Party Transaction [Line Items]
Due from related parties, current:	0	0	6,099
Due to related parties - current	0	0	12,420
Shanghai Huifu Technology Limited [Member]
Related Party Transaction [Line Items]
Due to related parties - current	0	0	1,715
Wuxi MZJH [Member]
Related Party Transaction [Line Items]
Due from related parties, current:	0	0	460
Due to related parties - current	0	0	1,850
Cherrylane Investment Limited [Member]
Related Party Transaction [Line Items]
Due to related parties - current	1,454	10,120	0
Due to related parties - noncurrent	0	0	9,969
SH Rongchi [Member]
Related Party Transaction [Line Items]
Due to related parties - noncurrent	$ 0	¥ 0	¥ 155,570

EMPLOYEE DEFINED CONTRIBUTION PLAN (Narrative) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2017 CNY (¥)
CHINA
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Contributions to defined contribution plans	$ 3,285	¥ 22,868	¥ 13,291	¥ 13,348
Singapore [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Contributions to defined contribution plans	$ 42	¥ 290	¥ 315	¥ 399

COMMITMENTS AND CONTINGENCIES (Narrative) (Details) ¥ in Thousands, $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)
Long-term Purchase Commitment [Line Items]
Unrecognized tax positions	$ 14,758	¥ 102,740
Capital Addition Purchase Commitments [Member]
Long-term Purchase Commitment [Line Items]
Commitments to Acquire Certain Medical Equipment	$ 89,429	¥ 622,584	¥ 660,758

SEGMENT REPORTING (Narrative) (Details)	12 Months Ended
SEGMENT REPORTING (Narrative) (Details)	Dec. 31, 2018	Dec. 31, 2017
Segment Reporting Information [Line Items]
Concentration Risk, Percentage	10.00%
Changhai Hospital \| Sales Revenue, Net
Segment Reporting Information [Line Items]
Concentration Risk, Percentage		12.50%

SEGMENT REPORTING (Schedule of Segment Information) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2017 CNY (¥)	Dec. 31, 2019 CNY (¥)
Segment reporting [Line Items]
Revenues from external customers	$ 28,493	¥ 198,363	¥ 190,898	¥ 330,977
Cost of sales	(30,767)	(214,193)	(171,136)	(232,979)
Gross profit (loss)	(2,274)	(15,830)	19,762	97,998
Total assets	617,290		4,585,394		¥ 4,297,445
Network Segment [Member]
Segment reporting [Line Items]
Revenues from external customers		121,537	138,070	299,321
Cost of sales		(77,131)	(79,266)	(166,407)
Gross profit (loss)		44,406	58,804	132,914
Hospital [Member]
Segment reporting [Line Items]
Revenues from external customers		76,826	52,828	31,656
Cost of sales		(137,062)	(91,870)	(66,572)
Gross profit (loss)		¥ (60,236)	(39,042)	¥ (34,916)
Operation segment [Member]
Segment reporting [Line Items]
Total assets	617,290		4,585,394		4,297,445
Operation segment [Member] \| Network Segment [Member]
Segment reporting [Line Items]
Total assets	148,063		2,103,569		1,030,782
Operation segment [Member] \| Hospital [Member]
Segment reporting [Line Items]
Total assets	$ 469,227		¥ 2,481,825		¥ 3,266,663

SEGMENT REPORTING (Schdeule of Net Revenue by Country based upon Sales Location that Predominately represents Customer Location) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2017 CNY (¥)
Segment reporting [Line Items]
Net Revenues	$ 28,493	¥ 198,363	¥ 190,898	¥ 330,977
CHINA
Segment reporting [Line Items]
Net Revenues	23,581	164,167	149,548	302,304
SINGAPORE
Segment reporting [Line Items]
Net Revenues	$ 4,912	¥ 34,196	¥ 41,350	¥ 28,673

SEGMENT REPORTING (Schdeule of Total Long-Lived Assets excluding Financial Instruments, Intangible Assets and Deferred Tax Assets by Country) (Details) ¥ in Thousands, $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)
Segment reporting [Line Items]
Total long-lived assets other than financial instruments, intangible assets and deferred tax assets	$ 455,604	¥ 3,171,828	¥ 2,317,628
CHINA
Segment reporting [Line Items]
Total long-lived assets other than financial instruments, intangible assets and deferred tax assets	415,245	2,890,858	2,036,133
SINGAPORE
Segment reporting [Line Items]
Total long-lived assets other than financial instruments, intangible assets and deferred tax assets	$ 40,359	¥ 280,970	¥ 281,495

LOSS PER SHARE (Schedule of Basic and Diluted Income Per Share) (Details) ¥ / shares in Units, $ / shares in Units, ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($) $ / shares shares	Dec. 31, 2019 CNY (¥) ¥ / shares shares	Dec. 31, 2018 CNY (¥) ¥ / shares shares	Dec. 31, 2017 CNY (¥) ¥ / shares shares
Numerator:
Net loss attributable to Concord Medical Services Holdings Limited	$ (44,105)	¥ (307,049)	¥ (234,875)	¥ (284,320)
Accretion of contingently redeemable noncontrolling interests	(35,261)	(245,477)	(124,355)	0
Numerator for EPS computation	$ (79,366)	¥ (552,526)	¥ (359,230)	(284,320)
Net loss attributable to ordinary shareholders used in calculating loss per ordinary share - basic and diluted \| ¥				¥ (284,320)
Denominator:
Weighted average number of ordinary shares outstanding used in calculating loss per share - basic and diluted	130,238,498	130,238,498	130,104,787	130,091,977
Loss per share - basic and diluted \| (per share)	$ (0.61)	¥ (4.24)	¥ (2.76)	¥ (2.19)
Common Class A [Member]
Numerator:
Net loss attributable to ordinary shareholders used in calculating loss per ordinary share - basic and diluted	$ (51,463)	¥ (358,274)	¥ (328,403)
Denominator:
Weighted average number of ordinary shares outstanding used in calculating loss per share - basic and diluted	84,450,550	84,450,550	118,940,054
Loss per share - basic and diluted \| (per share)	$ (0.61)	¥ (4.24)	¥ (2.76)
Common Class B [Member]
Numerator:
Net loss attributable to ordinary shareholders used in calculating loss per ordinary share - basic and diluted	$ (27,903)	¥ (194,252)	¥ (30,827)
Denominator:
Weighted average number of ordinary shares outstanding used in calculating loss per share - basic and diluted	45,787,948	45,787,948	11,164,733
Loss per share - basic and diluted \| (per share)	$ (0.61)	¥ (4.24)	¥ (2.76)

FAIR VALUE MEASUREMENTS (Schedule of Fair Value Measurements for Each Class of Assets on Nonrecurring Basis) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)
FAIR VALUE MEASUREMENTS [Line Items]
Available-for-sale debt investments		¥ 50,000		¥ 0
Recurring [Member]
FAIR VALUE MEASUREMENTS [Line Items]
Available-for-sale debt investments		50,000
Total loss		0
Recurring [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
FAIR VALUE MEASUREMENTS [Line Items]
Available-for-sale debt investments		50,000
Recurring [Member] \| Significance Other Observable Inputs (Level 2) [Member]
FAIR VALUE MEASUREMENTS [Line Items]
Available-for-sale debt investments		0
Recurring [Member] \| Significant unobservable inputs (Level 3) [Member]
FAIR VALUE MEASUREMENTS [Line Items]
Available-for-sale debt investments		0
Nonrecurring [Member]
FAIR VALUE MEASUREMENTS [Line Items]
Long-lived assets held and used		3,467	$ 285	1,985
Total loss	¥ (6,849)	(4,418)
Nonrecurring [Member] \| Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
FAIR VALUE MEASUREMENTS [Line Items]
Long-lived assets held and used		0		0
Nonrecurring [Member] \| Significance Other Observable Inputs (Level 2) [Member]
FAIR VALUE MEASUREMENTS [Line Items]
Long-lived assets held and used		0		0
Nonrecurring [Member] \| Significant unobservable inputs (Level 3) [Member]
FAIR VALUE MEASUREMENTS [Line Items]
Long-lived assets held and used		¥ 3,467		¥ 1,985

FAIR VALUE MEASUREMENTS (Narrative) (Details) - Nonrecurring [Member] ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)
Fair Value Inputs Assets Liabilities Quantitative Information [Line Items]
Carrying amount of long lived assets held for use	$ 1,269		¥ 8,834
Long-lived assets held and used	285		¥ 1,985	¥ 3,467
Impairment of long-lived assets	$ 984	¥ 6,849

PARENT COMPANY ONLY CONDENSED FINANCIAL INFORMATION (Condensed balance Sheets) (Details) ¥ in Thousands, $ in Thousands	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 USD ($)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2017 CNY (¥)	Dec. 31, 2016 CNY (¥)
Current assets:
Cash and cash equivalent	$ 10,674	¥ 74,307		¥ 404,742
Amounts due from subsidiaries	550	3,833		20,671
Total current assets	40,578	282,487		1,228,692
Non-current assets:
Total assets	617,290	4,297,445		4,585,394
Current liabilities:
Accrued expenses and other liabilities	39,803	277,101		418,006
Amount due to inter-companies	1,454	10,120		15,985
Total current liabilities	90,129	627,451		870,265
Total liabilities	345,918	2,408,207		2,311,513
Shareholders' equity:
Treasury stock (12,175,155 and 12,111,537 shares as of December 31, 2018 and 2019, respectively)	(1)	(8)		(8)
Additional paid-in capital	252,800	1,759,941		1,758,937
Accumulated other comprehensive loss	(13,974)	(97,285)		(88,621)
Accumulated deficit	(256,474)	(1,785,517)		(1,232,991)
Total Concord Medical Services Holdings Limited shareholders' equity / (deficit)	(17,634)	(122,764)		437,422
Total liabilities, mezzanine equity and equity (deficit)	617,290	4,297,445		4,585,394
Common Class A [Member]
Shareholders' equity:
Ordinary shares	10	68		68
Common Class B [Member]
Shareholders' equity:
Ordinary shares	5	37		37
Parent Company [Member]
Current assets:
Cash and cash equivalent	78	540	$ 105	722	¥ 3,104	¥ 22,218
Amounts due from subsidiaries	58,061	404,213		503,087
Total current assets	58,139	404,753		503,809
Non-current assets:
Investments in subsidiaries	165,903	1,154,986		1,623,996
Total assets	224,042	1,559,739		2,127,805
Current liabilities:
Short-term bank borrowings	0	0		249,202
Accrued expenses and other liabilities	7,959	55,409		29,310
Amount due to inter-companies	233,717	1,627,094		1,411,871
Total current liabilities	241,676	1,682,503		1,690,383
Total liabilities	241,676	1,682,503		1,690,383
Shareholders' equity:
Treasury stock (12,175,155 and 12,111,537 shares as of December 31, 2018 and 2019, respectively)	(1)	(8)		(8)
Additional paid-in capital	252,800	1,759,941		1,758,937
Accumulated other comprehensive loss	(13,974)	(97,285)		(88,621)
Accumulated deficit	(256,474)	(1,785,517)		(1,232,991)
Total Concord Medical Services Holdings Limited shareholders' equity / (deficit)	(17,634)	(122,764)		437,422
Total liabilities, mezzanine equity and equity (deficit)	224,042	1,559,739		2,127,805
Parent Company [Member] \| Common Class A [Member]
Shareholders' equity:
Ordinary shares	10	68		68
Parent Company [Member] \| Common Class B [Member]
Shareholders' equity:
Ordinary shares	$ 5	¥ 37		¥ 37

PARENT COMPANY ONLY CONDENSED FINANCIAL INFORMATION (Condensed balance Sheets) (Parenthetical) (Details) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Condensed Financial Statements, Captions [Line Items]
Treasury Stock, Shares	12,111,537	12,175,155
Common Class A [Member]
Condensed Financial Statements, Captions [Line Items]
Ordinary shares, par value per share	$ 0.0001	$ 0.0001
Ordinary shares, shares authorized	500,000,000	500,000,000
Ordinary shares, shares issued	96,565,584	96,565,584
Ordinary shares, shares outstanding	84,454,047	84,390,429
Common Class B [Member]
Condensed Financial Statements, Captions [Line Items]
Ordinary shares, par value per share	$ 0.0001	$ 0.0001
Ordinary shares, shares authorized	45,787,948	45,787,948
Ordinary shares, shares issued	45,787,948	45,787,948
Ordinary shares, shares outstanding	45,787,948	45,787,948
Parent Company [Member]
Condensed Financial Statements, Captions [Line Items]
Treasury Stock, Shares	12,111,537	12,175,155
Parent Company [Member] \| Common Class A [Member]
Condensed Financial Statements, Captions [Line Items]
Ordinary shares, par value per share	$ 0.0001	$ 0.0001
Ordinary shares, shares authorized	500,000,000	500,000,000
Ordinary shares, shares issued	142,353,532	142,353,532
Ordinary shares, shares outstanding	84,454,047	84,390,429
Parent Company [Member] \| Common Class B [Member]
Condensed Financial Statements, Captions [Line Items]
Ordinary shares, par value per share	$ 0.0001	$ 0.0001
Ordinary shares, shares authorized	45,787,948	45,787,948
Ordinary shares, shares issued	45,787,948	45,787,948
Ordinary shares, shares outstanding	45,787,948	45,787,948

PARENT COMPANY ONLY CONDENSED FINANCIAL INFORMATION (Condensed statements of comprehensive loss) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2017 CNY (¥)
Condensed Financial Statements, Captions [Line Items]
Revenues	$ 28,493	¥ 198,363	¥ 190,898	¥ 330,977
Cost of revenues	(30,767)	(214,193)	(171,136)	(232,979)
General and administrative expenses	(45,266)	(315,134)	(291,854)	(237,646)
Selling expenses	(4,344)	(30,241)	(21,718)	(43,608)
Operating loss	(62,814)	(437,294)	(299,243)	(211,856)
Interest income	1,316	9,165	14,168	12,077
Interest expense	(4,122)	(28,700)	(46,232)	(89,959)
Foreign exchange gain	5,026	34,990	36,531	4,023
Net loss attributable to Concord Medical Services Holdings Limited	(44,105)	(307,049)	(234,875)	(284,320)
Other comprehensive (loss) income, net of tax of nil foreign currency translation adjustments	1,245	8,664	41,203	(40,550)
Total other comprehensive income (loss), net of tax	(1,245)	(8,664)	(41,203)	40,550
Comprehensive loss attributable to Concord Medical Services Holdings Limited	(45,510)	(316,826)	(277,598)	(247,619)
Parent Company [Member]
Condensed Financial Statements, Captions [Line Items]
Revenues	0	0	0	0
Cost of revenues	0	0	0	0
General and administrative expenses	(5,619)	(39,118)	(17,051)	(24,431)
Selling expenses	(422)	(2,938)	(2,021)	(1,802)
Operating loss	(6,041)	(42,056)	(19,072)	(26,233)
Equity in loss of subsidiaries	(73,842)	(514,070)	(333,682)	(250,696)
Interest income	284	1,977	14	0
Interest expense	(931)	(6,481)	(15,325)	(7,554)
Foreign exchange gain	1,164	8,104	8,835	163
Net loss attributable to Concord Medical Services Holdings Limited	(79,365)	(552,526)	(359,230)	(284,320)
Other comprehensive (loss) income, net of tax of nil foreign currency translation adjustments	(1,245)	(8,664)	(41,203)	40,550
Total other comprehensive income (loss), net of tax	(1,245)	(8,664)	(41,203)	40,550
Comprehensive loss attributable to Concord Medical Services Holdings Limited	$ (80,610)	¥ (561,190)	¥ (400,433)	¥ (243,770)

PARENT COMPANY ONLY CONDENSED FINANCIAL INFORMATION (Condensed statements of cash flows) (Details) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Dec. 31, 2018 CNY (¥)	Dec. 31, 2017 CNY (¥)
Condensed Financial Statements, Captions [Line Items]
Net cash used in operating activities	$ (28,058)	¥ (195,347)	¥ (38,591)	¥ 26,732
Net cash generated from (used in) investing activities	(153,913)	(1,071,507)	(1,000,355)	(313,010)
Net cash generated from(used in) financing activities	73,726	513,268	1,203,042	189,899
Cash at beginning of the year		404,742
Cash at end of the year	10,674	74,307	404,742
Parent Company [Member]
Condensed Financial Statements, Captions [Line Items]
Net cash used in operating activities	(4,520)	(31,460)	(5,024)	(89,751)
Net cash generated from (used in) investing activities	44,775	311,716	294,551	(21,452)
Net cash generated from(used in) financing activities	(40,289)	(280,483)	(284,824)	127,106
Exchange rate effect on cash	7	45	(7,085)	(35,017)
Net decrease in cash	(27)	(182)	(2,382)	(19,114)
Cash at beginning of the year	105	722	3,104	22,218
Cash at end of the year	$ 78	¥ 540	¥ 722	¥ 3,104

SUBSEQUENT EVENTS (Narrative) (Details) $ in Thousands	1 Months Ended	12 Months Ended
SUBSEQUENT EVENTS (Narrative) (Details) $ in Thousands	Feb. 29, 2020 CNY (¥) shares	Dec. 31, 2019 USD ($)	Dec. 31, 2019 CNY (¥)	Mar. 01, 2020
Beijing MeizhongJiahe Hospital Management Co., Ltd. ("MHM") [Member]
Subsequent Event [Line Items]
Percentage of ownership by the Company		60.00%	60.00%
CITIC Industrial [Member]
Subsequent Event [Line Items]
Consideration		$ 100,549	¥ 700,000,000
Subsequent Events [Member] \| CITIC Industrial [Member] \| Beijing MeizhongJiahe Hospital Management Co., Ltd. ("MHM") [Member]
Subsequent Event [Line Items]
Consideration \| ¥	¥ 700,000
Shares issued \| shares	38,888,888
Percentage of ownership by the Company	60.00%			50.01%