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NET INVESTMENT IN DIRECT FINANCING LEASES

12 Months Ended

Dec. 31, 2012

NET INVESTMENT IN DIRECT FINANCING LEASES [Abstract]

NET INVESTMENT IN DIRECT FINANCING LEASES

15. NET INVESTMENT IN DIRECT FINANCING LEASES

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

		As at December 31,
		2011				2012				2012
		RMB				RMB				US$
Total minimum lease payments to be received			179,122				321,614				51,623
Initial direct cost			1,758				3,963				636
			180,880				325,577				52,259
Unearned income			(33,797	)			(64,581	)			(10,366	)
Net investment in direct finance leases			147,083				260,996				41,893
Current			49,821				89,451				14,358
Non-current			97,262				171,545				27,535
Total			147,083				260,996				41,893

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

		Future minimum lease payments
		RMB				US$
2013			94,528				15,173
2014			78,771				12,644
2015			72,294				11,604
2016			59,559				9,560
2017			20,425				3,278

X

- Definition

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

+ References

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 13

-Paragraph 23

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 30

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6952072&loc=d3e45377-112738



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 10

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6452767&loc=d3e37045-112695



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 840

-SubTopic 10

-Section 55

-Paragraph 47

-URI http://asc.fasb.org/extlink&oid=6584217&loc=d3e38847-112698

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