ACCRUED EXPENSES AND OTHER LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2016

ACCRUED EXPENSES AND OTHER LIABILITIES [Abstract]

Schedule of Accrued Expenses and Other Liabilities

	As at December 31,
	2015		2016		2016
	RMB		RMB		US$
Accrued expenses		24,808		27,268		3,927
Salaries and welfare payable		5,518		7,590		1,093
Business and other taxes payable		5,949		5,730		825
Unrecognized tax positions (note 23)		61,487		65,284		9,403
Consideration payable on behalf of a third party		—		13,182		1,899
Derivative liability*		688		—		—
Short-term secured borrowing (note 20)		83,611		79,613		11,467
MD Anderson consulting fee payable		22,672		2,794		402
Consideration advance from JWYK (note15)		—		12,999		1,872
Advance from customers		—		2,410		347
Other accruals		23,107		56,720		8,170
		227,840		273,590		39,405

Derivative liability represented the compound derivative bifurcated from the IFC convertible loan (note18) which was subject to fair value remeasurment for each reporting period. Gain on changes in the fair value of derivative liability of RMB2,605, RMB33,731 and RMB713 (US$103) was recognized in the consolidated statements of comprehensive income for the years ended December 31, 2014, 2015 and 2016, respectively.