SEGMENT REPORTING

12 Months Ended

Dec. 31, 2016

28.

SEGMENT REPORTING

For the year ended December 31, 2014, the Group’s CODM evaluates segment performance based on revenues, cost and profit by the network and hospital segments. Subsequent to the disposal of CAH and WHT on December 18, 2014, the Group was only engaged in network business. The results of the operations of CAH and WHT were presented as discontinued operations in the consolidated financial statements for the year ended December 31, 2014. For the years ended December 31, 2015 and 2016, the Group had two operating segments, including network and premium cancer hospital, as a result of the acquisition of CHS in April 2015. The operating segments also represented the reporting segments. The Group’s CODM assess the performance of the operating segments based on the measures of revenues costs and gross profit by the network and premium cancer hospital segment. Other than the information provided below, the CODM do not use any other measures by segments.

Summarized information by segments for the years ended December 31, 2014, 2015, and 2016 is as follows:

	For the year ended December 31, 2016
	Network		Premium cancer Hospital		Total
	RMB		RMB		RMB		US$
Revenues from external customers		443,601		11,441		455,042		65,540
Cost of sales		(247,510)		(39,033)		(286,543)		(41,271)
Gross profit (loss)		196,091		(27,592)		168,499		24,269

	For the year ended December 31, 2015
	Network		Premium cancer Hospital		Total
	RMB		RMB		RMB
Revenues from external customers		597,746		18,739		616,485
Cost of sales		(321,285)		(32,051)		(353,336)
Gross profit (loss)		276,461		(13,312)		263,149

	For the year ended December 31, 2014
	Network		Hospital		Total

Revenues from external customers		606,883		—		606,883
Cost of sales		(274,562)		—		(274,562)
Gross profit (loss)		332,321		—		332,321

Segment Assets

	As at December 31
	2015		2016		2016
	RMB		RMB		US$
Segment assets
Network		2,742,272		2,227,718		320,858
Premium cancer hospital		851,319		1,000,885		144,157
Total segment assets		3,593,591		3,228,603		465,015

Major Customers

No single customer represented 10% or more of total net revenue for the years ended December 31, 2014, 2015 and 2016.

Geographic Information

Net revenue by country is based upon the sales location that predominately represents the customer location.

	For the Years Ended December 31
	2014		2015		2016		2016
	RMB		RMB		RMB		US$

Revenues from the PRC		606,883		597,746		443,601		63,892
Revenues from Singapore		—		18,739		11,441		1,648
Total revenues		606,883		616,485		455,042		65,540

Total long-lived assets excluding financial instruments, intangible assets and deferred tax assets by country were as follows:

	As at December 31
	2015		2016		2016
	RMB		RMB		US$
The PRC		666,852		493,794		71,121
Singapore		251,963		281,544		40,551
Total long-lived assets		918,815		775,338		111,672

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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+ Details