Accounts Receivable

12 Months Ended

Dec. 31, 2014

6.	ACCOUNTS RECEIVABLE


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

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


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

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

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

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

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

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