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NET INVESTMENT IN DIRECT FINANCING LEASES

12 Months Ended

Dec. 31, 2017

NET INVESTMENT IN DIRECT FINANCING LEASES [Abstract]

NET INVESTMENT IN DIRECT FINANCING LEASES

13. NET INVESTMENT IN DIRECT FINANCING LEASES

The Group operates as a lessor in direct financing lease agreements for medical equipment, with hospitals and other companies that engage in ongoing cooperation agreements with hospitals. These leases have terms ranging generally from three to ten years. Net investment in direct financing leases is comprised of the following:

		As at December 31,
		2016			2017			2017
		RMB			RMB			US$
Total minimum lease payments to be received			94,341			88,973			13,675
Initial direct cost			3,963			86			13
			98,304			89,059			13,688
Unearned income			(12,054)			(16,107)			(2,475)
Net investment in direct finance leases			86,250			72,952			11,213
Current			59,060			18,900			2,905
Non-current			27,190			54,052			8,308
Total			86,250			72,952			11,213

Net investment in financing leases with carrying value of RMB75,506 and RMB24,224 (US$3,723) were pledged as collaterals for bank borrowings of RMB47,931 and RMB9,242 (US$1,420) as of December 31, 2016 and 2017, respectively (note 17).

The future minimum lease payments to be received from such non-cancelable direct financing leases are as follows:

		Future minimum lease payments
		RMB			US$
2018			63,092			9,697
2019			12,287			1,888
2020			7,409			1,139
2021			3,675			565
2022			3,457			531
Above 5 years			8,384			1,289

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- Definition

The entire disclosure for lessor's leasing arrangements, which includes direct financing, sales type and leveraged leases. Disclosure may include the effect on the balance sheet and the income statement resulting from a change in lease classification for leases that at inception would have been classified differently had guidance been in effect at the inception of the original lease.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 840
-SubTopic 30
-URI http://asc.fasb.org/subtopic&trid=2209026

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- References

No definition available.

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