ACCOUNTS RECEIVABLE

12 Months Ended

Dec. 31, 2015

ACCOUNTS RECEIVABLE


	As at December 31,
	2014			2015			2015
	RMB			RMB			US$
Accounts receivable		267,291			220,035			33,968
Allowance for doubtful accounts		(2,281	)		(1,781	)		(275	)
Accounts receivable, net		265,010			218,254			33,693


	For the Years Ended December 31,
	2013		2014			2015			2015
	RMB		RMB			RMB			US$
The movement in the allowance for doubtful accounts were as follows:
Balance at the beginning of the year		3,091		3,091			2,281			352
Acquisition of CHS		—		—			167			26
Provisions for the year		—		700			2,925			452
Reversal of provisions from prior periods due to subsequent cash collection during the year		—		(1,510	)		(749	)		(116	)
Amounts written off during the year		—		—			(2,843	)		(439	)
Balance at the end of the year		3,091		2,281			1,781			275

Provisions for allowance for doubtful debts are recorded in “general and administrative expense” in the consolidated statements of comprehensive income (loss).

Accounts receivable with carrying value of RMB76,333 and RMB51,304 (US$7,920) were pledged as collateral for bank borrowings of RMB137,942 and RMB98,980 (US$15,280) as at December 31, 2014 and 2015, respectively (note 17).