PREPAYMENTS AND OTHER CURRENT ASSETS

Prepayments and other current assets consist of the following:


	As at December 31,
	2014			2015			2015
	RMB			RMB			US$
Prepayments to suppliers		317			6,089			940
Due from suppliers*		49,057			15,484			2,390
Advances to hospitals**		4,473			2,919			451
Advances to employees***		10,154			7,415			1,145
Receivable from disposal of PPE		9,300			9,300			1,436
Refundable auction deposit		—			500			77
Deferred expenses		4,105			7,296			1,126
Consideration receivable for disposal of CAH and WHT		80,453			—			—
Interest receivable		10,765			22,247			3,434
Others		10,165			12,552			1,938
		178,789			83,802			12,937

Reserve for unrecoverable deposits		(1,522	)		(4,798	)		(741	)

		177,267			79,004			12,196

Movement in reserve for unrecoverable deposits is as follows:
	For the Years Ended December 31,
	2014			2015			2015
	RMB			RMB			US$
Balance at the beginning of the year		9,292			1,522			235
Provisions for the year		1,324			4,290			663
Amounts written off during the year		(9,524	)		(1,014	)		(157	)
Foreign currency translation		430			—			—
Balance at the end of the year		1,522			4,798			741

Provisions are recorded in “general and administrative expenses” in the consolidated statements of comprehensive income (loss).

Amounts due from suppliers represent returnable deposits of cancelled orders. The risk of loss arising from non-performance by or bankruptcy of suppliers is assessed prior to the order of the equipment. The Group has provided reserve amounting to RMB1,522 and RMB4,798 (US$741) on amounts due from suppliers as at December 31, 2014 and 2015, respectively.

The advances to hospital represent interest-free advances to hospital customers. The Group has assessed the impact of such advances on revenue recognition at the outset of the arrangement and has concluded that they do not affect revenue recognition. The risk of loss arising from any failure of hospital customers to fulfill their financial obligations is assessed prior to making the advances and is monitored for recoverability on a regular basis by management. A charge to cost of revenue is recorded in the period in which a loss is incurred.

***

The advances to employees represent interest-free advance held by the Company's employees to cover expenses of hospital customers. The risk of loss is assessed prior to making the advances and is monitored on a regular basis by management. To date, the Group has not experienced any loss of such advances.