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ACCRUED EXPENSES AND OTHER LIABILITIES
 12 Months Ended
Dec. 31, 2015
ACCRUED EXPENSES AND OTHER LIABILITIES [Abstract]  
ACCRUED EXPENSES AND OTHER LIABILITIES
18. ACCRUED EXPENSES AND OTHER LIABILITIES

 

The components of accrued expenses and other liabilities are as follows:

 

As at December 31,
2014 2015      2015  
RMB RMB      US$  

Accrued expenses

      13,986       13,539
       2,090
  

Salaries and welfare payable

      5,178       5,518
       852
  

Business and other taxes payable

      6,627       5,949
       918
  

Unrecognized tax positions (note 22) 

      36,616       61,487
       9,492
  

Derivative liability*

      33,663       688
       106
  

Short-term secured borrowing (note 19)

      —       85,112       13,139  

MD Anderson consulting fee payable

      —       22,672       3,500  

Other accruals

     34,123       34,375       5,307  
      130,193       229,340
       35,404
  

 

*
Derivative liability represented the compound derivative bifurcated from the IFC convertible loan (note 17) which was subject to fair value remeasurment for each reporting period. Gain on changes in the fair value of derivative liability of RMB2,605 and RMB33,731 (US$5,207) was recognized in the consolidated statements of comprehensive income for the years ended December 31, 2014 and 2015, respectively.