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ACQUISITIONS AND DISPOSALS (Tables) | 12 Months Ended
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Dec. 31, 2019
Schedule of Gain Realized on Disposal |
|  | RMB
Fair value of retained noncontrolling investment |  | 151,355
Disposition of net assets |  | 92,501
Gain on disposal of Beijing Century Friendship and BPMC |  | 58,854
Schedule of Reconciliation of total purchase consideration | The following is a reconciliation of the total purchase consideration for the acquisition:
|  | RMB
- Cash consideration |  | 421,730
- Fair value of previously hold equity interests |  | 407,998
- Settlement of amounts due to Tianjin Jiatai Group (including the mandatorily redeemable noncontrolling interest in SP and purchase consideration of Wuxi MZJH) |  | (675,854)
- Settlement of advance from suppliers |  | (94,530)
- Settlement of other receivables |  | 84,715
Total |  | 144,059
Schedule of actual results from acquisition date |
|  | For the Years Ended December 31,
|  | 2019
|  | RMB |  | US$
Net revenues |  | 366 |  | 53
Net loss |  | (7,902) |  | (1,135)
JWYK [Member] |
Schedule of Breakdown of Assets and Liabilities Attributed to Discontinued Operations | The carrying value of assets and liabilities of Beijing Century Friendship and BPMC as of April 6, 2017 (the date of disposal), are as follows:
|  | RMB
Current assets |  | 18,035
Deposit for operating license |  | 109,581
Other non-current assets use |  | 45
Current liabilities |  | (35,152)
Noncontrolling interests |  | (8)
Net assets disposed |  | 92,501
Guofu Huimei, Beijing Century Friendship, BPMC And CMCC [Member] |
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block] |
|  | RMB
Current assets |  | 47,827
Property, plant and equipment, net |  | 17,297
Intangible assets* |  | 454,013
Long term investments |  | 300,504
Other non-current assets |  | 108,322
Deferred tax assets |  | 185
Goodwill |  | 165,171
Current liabilities |  | (61,454)
Non-current liability |  | (165,436)
Deferred tax liabilities |  | (113,340)
Noncontrolling interests |  | (99,480)
Total |  | 653,609
|  | RMB
Total purchase price is comprised of: |  |
- Cash consideration |  | 570,600
- Fair value of previously hold equity interests |  | 520,625
- Effective extinguishment of loans from the acquisition |  | (437,616)
Total |  | 653,609
* Acquired amortizable intangible assets primarily include two operating licenses of hospitals of RMB164,440 and RMB272,910 respectively and a favorable lease contract of RMB16,010. The operating licenses have estimated amortization periods of 20 years and the favorable lease contract has estimated amortization periods of 12 years. The following unaudited supplemental pro forma consolidated financial information for the years ended December 31, 2017 and 2018 are presented as if the acquisition had occurred at the beginning of the periods presented. These pro forma results have been prepared for comparative purposes only and do not purport to be indicative of what the combined company’s operating results would have been had the acquisition taken place on January 1, 2017, nor do they project the future results of operations of the combined company. The actual results of operations of the combined company may differ significantly from the pro forma adjustments reflected here due to many factors.
|  | Unaudited Supplemental Pro Forma
|  | For the year ended December 31,
|  | 2017 |  | 2018
|  | RMB |  | RMB
Net revenues |  | 4,569 |  | 12,056
Net loss |  | (70,018) |  | (63,159)
The results of operations of Guofu Huimei, Beijing Century Friendship, BPMC and CMCC since the acquisition date included in the consolidated statement of comprehensive loss of the Company for the year ended December 31, 2018 is as follows:
|  | For the Years Ended
|  | December 31,
|  | 2018
|  | RMB
Net revenues |  | 4,827
Net loss |  | (5,639)
Tianjin Jiatai Group [Member] |
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block] |
|  | RMB
Current assets |  | 9,451
Property, plant and equipment, net |  | 53,649
Intangible assets |  | 89,000
Goodwill |  | 45,272
Current liabilities |  | (31,063)
Deferred tax liabilities |  | (22,250)
Total |  | 144,059
The acquired intangible assets primarily include operating license for hospitals of RMB84,000 and a favorable lease contract of RMB5,000. The estimated amortization period of the operating licenses and favorable lease contract was 20 years and 17 years, respectively. The Group recognized RMB 45,272 (US$6,503) in goodwill arising from this acquisition, attributed to the synergies it expects from the combined operations of proton hospitals, the assembled workforce and their knowledge and experience in the PRC. The goodwill recognized is not deductible for income tax purposes. The following unaudited supplemental pro forma consolidated financial information for the years ended December 31, 2018 and 2019 are presented as if the acquisition had occurred at the beginning of the periods presented. These pro forma results have been prepared for comparative purposes only and do not purport to be indicative of what the combined company’s operating results would have been had the acquisition taken place on January 1, 2018, nor do they project the future results of operations of the combined company. The actual results of operations of the combined company may differ significantly from the pro forma adjustments reflected here due to many factors.
|  | Unaudited Supplemental Pro Forma
|  | For the year ended December 31,
|  | 2018 |  | 2019 |  | 2019
|  | RMB |  | RMB |  | US$
Net revenues |  | 186,086 |  | 193,251 |  | 27,759
Net loss |  | (376,130) |  | (589,774) |  | (84,716)

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