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PREPAYMENTS AND OTHER CURRENT ASSETS (Tables)

12 Months Ended

Dec. 31, 2020

PREPAYMENTS AND OTHER CURRENT ASSETS

Schedule of Prepayments and Other Current Assets

Prepayments and other current assets consist of the following:

​

​	​	​	​	​	​	​	​	​
​	​	​		As at December 31,
​	​	Notes	​	2019		2020		2020
​		​		RMB		RMB		US$
Due from suppliers		i)		5,957		61,313	​	9,397
Loan receivables		ii)		70,077		67,367		10,324
Advances to employees		​		4,271		3,654		560
Receivables from disposal of medical equipment		​		120		7,330		1,123
Interest receivable				2,891		157		24
Dividend receivable				766		766		117
Deductible value-added tax	​	​	​	—	​	37,015	​	5,673
Tax refund	​	iii)	​	14,466	​	222	​	34
Capital contribution of contingently redeemable noncontrolling interest	​	iv)	​	—	​	31,415	​	4,815
Due from hospital	​	​	​	406	​	831	​	127
Others		v)		4,927	​	15,501	​	2,376
​	​	​		103,881		225,571	​	34,570
​	​	​	​	​	​	​	​	​
Allowance for credit losses				(9,013)		(12,528)		(1,920)
​	​	​	​	​	​	​	​	​
​	​	​		94,868		213,043	​	32,650

​

The Group records allowance for doubtful debts in “general and administrative expenses” in the consolidated statements of comprehensive loss.

i) Amounts due from suppliers represented prepayments made for orders and returnable deposits of cancelled orders. The risk of loss arising from non-performance by or bankruptcy of suppliers is assessed prior to the order of the equipment. The Group has provided reserve for bad debt amounting to nil and nil on the amounts due from suppliers as at December 31, 2019 and 2020, respectively.

​

ii) Loan receivables represented the loans to other parties, including loans to related parties such as the Xi’an JiangyuanAndike Ltd. (“JYADK”) and Beijing Allcure Medical Information Technology Co., Ltd. (“Allcure Information”) of total amount of RMB12,173 and RMB10,688 (US$1,638) as at December 31, 2019 and 2020, and third parties of RMB57,904 and RMB56,680 (US$8,687) as at December 31, 2019 and 2020, respectively. The Group recorded allowance for doubtful debts amounting to RMB9,000 and RMB9,000 (US$1,379) as at December 31, 2019 and 2020, respectively. Besides the credit losses provided to the balances to related parties, the Group recorded allowance for credit losses amounting to nil and RMB3,005 (US$461) as of December 31, 2019 and 2020, respectively to balances to third parties.

​

iii) Tax refund represented the overpayment of tax that would be refund by Internal Revenue Service.

​

iv) Capital contribution of contingently redeemable noncontrolling interest is receivable from noncontrolling inverstors for the capital contribution with contingently redeemable rights and it is fully received subsequently in the year 2021.

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- References

No definition available.

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- Definition

Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.17)
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

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