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PREPAID LAND LEASE PAYMENTS

12 Months Ended

Dec. 31, 2015

PREPAID LAND LEASE PAYMENTS [Abstract]

PREPAID LAND LEASE PAYMENTS

10. PREPAID LAND LEASE PAYMENTS

		As at December 31,
		2014				2015				2015
		RMB				RMB				US$
Prepaid land lease payments			52,878				432,218				66,723
Less: accumulated amortization			(1,349	)			(2,439	)			(377	)
Net carrying value			51,529				429,779				66,346

The additions of prepaid land lease payments in 2015 represented the prepayment of a land use right in Shanghai for SHC. The land use right certificate has not been obtained as of December 31, 2015 and is not ready to use. No amortization was recorded in 2015 in relation to this particular land use right for SHC. Amortization expenses for the years ended December 31, 2013, 2014 and 2015 were RMB2,801 (of which RMB2,531 was recorded in discontinued operations), RMB3,610 (of which RMB2,532 was recorded in discontinued operations) and RMB1,090 (US$168), respectively.

The estimated annual amortization expenses (excluding the land use right for SHC) for the prepaid land leases for each of the five succeeding years are as follows:

		Amortization
		RMB				US$
2016			1,083				167
2017			1,083				167
2018			1,083				167
2019			1,083				167
2020			1,083				167

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- Definition

The entire disclosure for lessee entity's leasing arrangements including, but not limited to, all of the following: (a.) The basis on which contingent rental payments are determined, (b.) The existence and terms of renewal or purchase options and escalation clauses, (c.) Restrictions imposed by lease agreements, such as those concerning dividends, additional debt, and further leasing.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6455398&loc=d3e45280-112737

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6452660&loc=d3e36991-112694

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-SubTopic 20
-Section 50
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-URI http://asc.fasb.org/extlink&oid=6453985&loc=d3e41499-112717

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-Name Accounting Standards Codification
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-Section 50
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