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PREPAYMENTS AND OTHER CURRENT ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2017
PREPAYMENTS AND OTHER CURRENT ASSETS [Abstract] |
Schedule of Prepayments and Other Current Assets | Prepayments and other current assets consist of the following:
|  |  |  | As at December 31 |
|  | Notes |  | 2016 |  | 2017 |  | 2017 |
|  |  |  | RMB |  | RMB |  | US$ |
Prepayments to ZR Guofu |  | i) |  |  | 53,141 |  |  | — |  |  | — |
Due from suppliers |  | ii) |  |  | 11,148 |  |  | 23,243 |  |  | 3,572 |
Due from hospitals |  | iii) |  |  | 21,274 |  |  | 1,179 |  |  | 181 |
Loan receivables |  | iv) |  |  | 43,503 |  |  | 114,456 |  |  | 17,592 |
Advances to employees |  | v) |  |  | 6,354 |  |  | 4,383 |  |  | 674 |
Receivables from disposal of medical equipment |  | vi) |  |  | 12,668 |  |  | 90,324 |  |  | 13,883 |
Deferred expenses |  |  |  |  | 1,637 |  |  | 111 |  |  | 17 |
Interest receivable |  |  |  |  | 9,571 |  |  | 5,100 |  |  | 784 |
Dividend receivable |  |  |  |  | 766 |  |  | 766 |  |  | 118 |
Others |  |  |  |  | 6,548 |  |  | 29,959 |  |  | 4,603 |
|  |  |  |  | 166,610 |  |  | 269,521 |  |  | 41,424 |
Reserve for unrecoverable deposits |  |  |  |  | (4,798) |  |  | (4,798) |  |  | (737) |
|  |  |  |  | 161,812 |  |  | 264,723 |  |  | 40,687 |
| ii) | Amounts due from suppliers represent prepayments made for orders and 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 RMB4,798 and RMB4,798 (US$737) on amounts due from suppliers as at December 31, 2016 and 2017, respectively.
| iii) | Amounts due from hospitals represent interest-free advances to hospitals and the compensation to be received from hospitals for early termination. 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.
| iv) | Loan receivables represented the loans to others parties, including loans to related parties such as the Xi’an JiangyuanAndike Ltd. (“JYADK”), Allcure Information of total amount of RMB13,658 and RMB13,658 (US$1,967) as at December 31, 2016 and 2017, respectively. Besides, the loan to JYADK contributed to interest receivable of RMB370 (US$53) and RMB221 (US$34) as at December 31, 2016 and 2017, respectively (note 24).
| v) | 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. Historically, the Group has not experienced any loss of such advances.

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- Definition Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.17) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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