Acquisitions and Disposals (Tables)

12 Months Ended

Dec. 31, 2014

Schedule of Breakdown of Assets and Liabilities Attributed to Discontinued Operations

The breakdown of assets and liabilities attributed to discontinued operations as of December 18, 2014 (the date of disposal), are as follows:


	RMB			US$
Current assets		122,280			19,708
Property, plant and equipment, net		620,883			100,068
Goodwill		292,885			47,204
Acquired intangible assets, net		28,929			4,663
Prepaid land lease payments		85,061			13,710
Indemnification assets, non-current portion		59,518			9,593
Loan to a non-controlling shareholder		72,609			11,702
Other non-current assets		40,651			6,552
Current liabilities		(483,969	)		(78,002	)
Non-current liabilities		(175,041	)		(28,211	)
Non-controlling interests		(304,370	)		(49,056	)

Net assets disposed		359,436			57,931

Schedule of Gain Realized on Disposal

As a result of the disposal, the Group recognized a gain on the disposal of CAH and WHT of RMB38,487(US$6,203) as summarized below:


	RMB		US$
Consideration		397,923		64,134
Disposition of net assets		359,436		57,931

Gain on disposal of CAH and WHT		38,487		6,203

Reconciliation of Net Income from Discontinued Operations

Reconciliation of the major line items of CAH and WHT to net income from discontinued operations that are presented in the consolidated statement of comprehensive income is as follows:


	For the years ended December 31
	2012			2013			2014			2014
	RMB			RMB			RMB			US$
Revenues		206,698			417,511			489,787			78,939
Cost of revenues		(172,681	)		(369,295	)		(435,785	)		(70,236	)
Selling, general and administrative expenses		(10,648	)		(23,782	)		(20,210	)		(3,257	)
Interest expense		(3,804	)		(10,143	)		(11,519	)		(1,857	)
Other (expenses) income		(4,035	)		8,517			10,259			1,654
Gain on disposal		—			—			38,487			6,203
Income tax expense		(7,936	)		(12,043	)		(45,543	)		(7,340	)

Net income from discontinued operations		7,594			10,765			25,476			4,106

Net income (loss) attributable to noncontrolling interests		5,741			6,625			(4,291	)		(692	)
Net income attributable to ordinary shareholders		1,853			4,140			29,767			4,798

CAH [Member]

Schedule of Fair Value of Assets Acquired and Liabilities Assumed


	RMB
Purchase consideration		378,605
Cash		248,784
Pre-existing receivables from CAH		128,573
Pre-existing favorable agreements		1,248

	RMB
Purchase consideration		378,605
Current assets		72,188
Indemnification assets		61,706
Intangible assets		40,000
Other long lived assets (excluding intangible assets)		421,598
Current liabilities		(186,484	)
Unrecognized tax benefits, non current		(61,706	)
Non-current liabilities		(56,439	)
Deferred tax assets		17,299
Deferred tax liabilities		(26,263	)

Total net assets		281,899
Noncontrolling interests		(196,179	)
Goodwill		292,885

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

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