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RELATED PARTY TRANSACTIONS | 12 Months Ended
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Dec. 31, 2018
Related Party Transactions [Abstract] |
RELATED PARTY TRANSACTIONS |
| 24. | RELATED PARTY TRANSACTIONS
| a) | Related parties
Name of Related Parties |  | Relationship with the Group
JYADK |  | Equity investee of the Group
Tianjin Jiatai |  | Equity investee of the Group
Wuxi MZJH |  | Equity investee of the Group
SH Rongchi |  | Equity investee of the Group
SH MZJH |  | Equity investee of the Group
Gopher Asset Management (“Gopher”) |  | An entity controlled by a director of the Company
Allcure Information |  | An entity controlled by a director of the Company
JWYK |  | An entity controlled by a director of the Company
Shanghai Huifu Technology Limited |  | An entity controlled by a director of the Company
Cherrylane Investment Limited |  | An entity controlled by a director of the Company
Guofu Huimei * |  | Equity investee of the Group till October 7, 2018
CMCC * |  | Equity investee of the Group till October 7, 2018
Beijing Century Friendship * |  | Equity investee of the Group till October 7, 2018
* Guofu Huimei, CMCC and Beijing Century Friendship were equity investee of the Group previously, which have been acquired by the Group since October 8, 2018 and have become subsidiaries of the Group.
b) | The Group had the following related party transactions for the years ended December 31, 2016, 2017 and 2018.
|  | For the Years ended December 31, |
|  | 2016 |  |  | 2017 |  |  | 2018 |  |  | 2018 |
|  | RMB |  |  | RMB |  |  | RMB |  |  | US$ |
Loan to: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
JYADK |  |  | 1,485 |  |  |  | - |  |  |  | - |  |  |  | - |
Allcure Information |  |  | 9,000 |  |  |  | - |  |  |  | - |  |  |  | - |
Tianjin Jiatai |  |  | - |  |  |  | - |  |  |  | 50 |  |  |  | 7 |
Wuxi MZJH |  |  | - |  |  |  | - |  |  |  | 460 |  |  |  | 67 |
SH MZJH |  |  | - |  |  |  | - |  |  |  | 1,000 |  |  |  | 145 |
|  |  | 10,485 |  |  |  | - |  |  |  | 1,510 |  |  |  | 219 |
Interest income from: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
JYADK |  |  | 370 |  |  |  | 221 |  |  |  | 285 |  |  |  | 41 |
Loan from: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Guofu Huimei |  |  | - |  |  |  | 300,000 |  |  |  | - |  |  |  | - |
Beijing Century Friendship |  |  | - |  |  |  | 218,104 |  |  |  | 30,551 |  |  |  | 4,443 |
CMCC |  |  | - |  |  |  | 41,010 |  |  |  | 13,408 |  |  |  | 1,950 |
Tianjin Jiatai |  |  | - |  |  |  | 91,855 |  |  |  | - |  |  |  | - |
Shanghai Huifu Technology Limited |  |  | - |  |  |  | - |  |  |  | 22,000 |  |  |  | 3,200 |
Wuxi MZJH |  |  | - |  |  |  | - |  |  |  | 1,850 |  |  |  | 269 |
SH Rongchi |  |  | - |  |  |  | - |  |  |  | 18,820 |  |  |  | 2,737 |
SH MZJH |  |  | - |  |  |  | - |  |  |  | 12,420 |  |  |  | 1,806 |
Cherrylane Investment Limited |  |  | - |  |  |  | - |  |  |  | 12,720 |  |  |  | 1,850 |
|  |  | - |  |  |  | 650,969 |  |  |  | 111,769 |  |  |  | 16,255 |
Interest expense to: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tianjin Jiatai |  |  | - |  |  |  | - |  |  |  | 193 |  |  |  | 28 |
Guofu Huimei * |  |  | - |  |  |  | 31,716 |  |  |  | 15,997 |  |  |  | 2,327 |
Gopher |  |  | 15,073 |  |  |  | 14,639 |  |  |  | 6,957 |  |  |  | 1,012 |
|  |  | 15,073 |  |  |  | 46,355 |  |  |  | 23,147 |  |  |  | 3,367 |
Repayment to: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tianjin Jiatai |  |  | - |  |  |  | - |  |  |  | 36,420 |  |  |  | 5,297 |
Gopher |  |  | - |  |  |  | - |  |  |  | 176,906 |  |  |  | 25,730 |
Shanghai Huifu Technology Limited |  |  | - |  |  |  | - |  |  |  | 20,285 |  |  |  | 2,950 |
Cherrylane Investment Limited |  |  | - |  |  |  | - |  |  |  | 2,750 |  |  |  | 400 |
|  |  | - |  |  |  | - |  |  |  | 236,361 |  |  |  | 34,377 |
Management service income from: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Tianjin Jiatai |  |  | 7,988 |  |  |  | 6,577 |  |  |  | - |  |  |  | - |
SH MZJH |  |  | - |  |  |  | - |  |  |  | 4,810 |  |  |  | 700 |
CMCC |  |  | - |  |  |  | 4,118 |  |  |  | 4,331 |  |  |  | 630 |
|  |  | 7,988 |  |  |  | 10,695 |  |  |  | 9,141 |  |  |  | 1,330 |
Consultation service income from: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
JWYK |  |  | 70 |  |  |  | - |  |  |  | - |  |  |  | - |
* | The interest expense paid to Guofu Huimei amounting to RMB15,997 (US$2,327) is capitalized in year 2018.
c) | The balances between the Company and its related parties as of D e cember 31, 2017 and 2018 are listed below.
|  | As at December 31, |
|  | 2017 |  |  | 2018 |  |  | 2018 |
|  | RMB |  |  | RMB |  |  | US$ |
Due from related parties, current: |  |  |  |  |  |  |  |  |  |  |  |
JYADK |  |  | 4,879 |  |  |  | 5,112 |  |  |  | 743 |
Allcure Information |  |  | 9,000 |  |  |  | 9,000 |  |  |  | 1,309 |
Tianjin Jiatai |  |  | 7,029 |  |  |  | - |  |  |  | - |
SH MZJH |  |  | - |  |  |  | 6,099 |  |  |  | 887 |
Wuxi MZJH |  |  | - |  |  |  | 460 |  |  |  | 67 |
CMCC |  |  | 4,396 |  |  |  | - |  |  |  | - |
|  |  | 25,304 |  |  |  | 20,671 |  |  |  | 3,006 |
Due to related parties, current |  |  |  |  |  |  |  |  |  |  |  |
Gopher (note 17) |  |  | 167,820 |  |  |  | - |  |  |  | - |
Wuxi MZJH |  |  | - |  |  |  | 1,850 |  |  |  | 269 |
SH MZJH |  |  | - |  |  |  | 12,420 |  |  |  | 1,806 |
Shanghai Huifu Technology |  |  | - |  |  |  | 1,715 |  |  |  | 249 |
|  |  | 167,820 |  |  |  | 15,985 |  |  |  | 2,324 |
Due to related parties, non-current |  |  |  |  |  |  |  |  |  |  |  |
SH Rongchi * |  |  | - |  |  |  | 155,570 |  |  |  | 22,626 |
Cherrylane Investment Limited * |  |  | - |  |  |  | 9,969 |  |  |  | 1,450 |
Guofu Huimei |  |  | 280,459 |  |  |  | - |  |  |  | - |
Beijing Century Friendship* |  |  | 218,104 |  |  |  | - |  |  |  | - |
CMCC* |  |  | 41,010 |  |  |  | - |  |  |  | - |
Tianjin Jiatai * |  |  | 91,855 |  |  |  | 56,978 |  |  |  | 8,287 |
|  |  | 631,428 |  |  |  | 222,517 |  |  |  | 32,363 |
| * | As at December 31, 2017 and 2018, the balance due to related parties, non-current is recorded in “Amount due to related parties, non-current portion” on the consolidated balance sheet.

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- References No definition available. + Details
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- Definition The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -URI http://asc.fasb.org/topic&trid=2122745 + Details
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