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NET INVESTMENT IN DIRECT FINANCING LEASES

12 Months Ended

Dec. 31, 2018

Capital Leases, Net Investment in Direct Financing Leases [Abstract]

NET INVESTMENT IN DIRECT FINANCING LEASES

14. 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,
		2017				2018				2018
		RMB				RMB				US$
Total minimum lease payments to be received			88,973				83,079				12,083
Initial direct cost			86				-				-
			89,059				83,079				12,083
Unearned income			(16,107	)			(10,464	)			(1,521	)
Net investment in direct finance leases			72,952				72,615				10,562
Current			18,900				29,638				4,311
Non-current			54,052				42,977				6,251
Total			72,952				72,615				10,562

Net investment in financing leases with carrying value of RMB24,224 and nil were pledged as collaterals for bank borrowings of RMB9,242 and nil as of December 31, 2017 and 2018, 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$
2019			31,884				4,637
2020			16,204				2,357
2021			15,087				2,194
2022			13,969				2,032
2023			3,076				447
Above 5 years			2,859				416

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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://fasb.org/us-gaap/role/ref/legacyRef
-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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