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ACCRUED EXPENSES AND OTHER LIABILITIES

12 Months Ended

Dec. 31, 2019

ACCRUED EXPENSES AND OTHER LIABILITIES

ACCRUED EXPENSES AND OTHER LIABILITIES

17.   ACCRUED EXPENSES AND OTHER LIABILITIES

The components of accrued expenses and other liabilities are as follows:

		As at December 31,
		2018		2019		2019
		RMB		RMB		US$
Accrued expenses		44,621		81,407		11,693
Salaries and welfare payable		8,612		21,959		3,154
Business and other taxes payable		11,400		3,822		549
Payable to acquire the non-controlling interests of CCM (HK)		—		44,963		6,459
Amount due to Tianjin Jiatai Group		36,151		—		—
MD Anderson consulting fee payable		51,029		41,478		5,958
Acquisition payable for investment in CMCC		116,922		12,657		1,818
Consideration advance from JWYK (note 15)		4,320		—		—
Advance from customers		19,250		3,190		458
Other payables		125,701		67,625		9,714
		418,006		277,101		39,803

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- Definition

Discloses the breakout of accrued expenses and other liabilities that are not individually material for a separate caption on the statement of financial position between the current portion (payable within 12 months of year end or the operating cycle) and non-current (payable after 12 months from year end).

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