GOODWILL AND ACQUIRED INTANGIBLE ASSETS, NET

12 Months Ended

Dec. 31, 2012

GOODWILL AND ACQUIRED INTANGIBLE ASSETS, NET [Abstract]

GOODWILL AND ACQUIRED INTANGIBLE ASSETS, NET

13.

GOODWILL AND INTANGIBLE ASSETS, NET

Goodwill is comprised of the following:


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

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


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

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

Intangible assets consist of the following:


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

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

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

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

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

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

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

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


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

- Definition

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

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