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Net Investment in Direct Financing Leases

12 Months Ended

Dec. 31, 2014

Leases [Abstract]

Net Investment in Direct Financing Leases

13. NET INVESTMENT IN DIRECT FINANCING LEASES

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

		As at December 31,
		2013				2014				2014
		RMB				RMB				US$
Total minimum lease payments to be received			396,734				312,184				50,315
Initial direct cost			3,963				3,963				639
			400,697				316,147				50,954
Unearned income			(72,416	)			(41,360	)			(6,666	)
Net investment in direct finance leases			328,281				274,787				44,288
Current			128,814				143,853				23,185
Non-current			199,467				130,934				21,103
Total			328,281				274,787				44,288

Net investment in financing leases with carrying value of RMB321,602 and RMB207,445 (US$33,434) and were used to secure bank borrowings of RMB117,940 and RMB136,785 (US$22,046), as of December 31, 2013 and 2014, respectively (note 16).

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

		Future minimum lease payments
		RMB				US$
2015			148,264				23,896
2016			104,696				16,874
2017			60,130				9,691
2018			3,057				493
2019			—				—

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- 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 Accounting Standards Codification

-Topic 840

-SubTopic 30

-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=25496975&loc=d3e45377-112738



Reference 2: 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 3: 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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