XML 63 R47.htm IDEA: XBRL DOCUMENT v3.21.2

LEASE (Tables)

12 Months Ended

Dec. 31, 2020

LEASE

Schedule of component lease receivables

​

​	​	​	​	​	​	​
​	​	As at December 31,
​		2019	​	2020	​	2020
​	​	RMB	​	RMB	​	US$
Current
Account receivable - Operating lease		38,201		38,266		5,865
Account receivable - Sales-type lease		675		1,195		183
Net investment in direct financing leases		35,240		25,045		3,838
​	​	​	​	​	​	​
Non-current		​		​		​
Net investment in direct financing leases		27,084		13,720		2,103
​	​	​	​	​	​	​
Total		101,200		78,226		11,989

Schedule of component sales-type and direct financing leases

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

For the Year Ended December 31, 2020

​

​

​

​

​

​

Direct financing

​

​

​

​

​

​

Sales-type leases

​

leases

​

Operating leases

​

RMB

US$

RMB

US$

RMB

US$

​

​

​

​

​

​

​

​

​

​

​

​

​

Selling loss recognized at the commencement date

—

—

—

—

​

—

​

—

​

​

​

​

​

​

​

​

​

​

​

​

​

Interest income on net investment in the lease

4,130

633

2,929

449

​

—

​

—

Including: Income relating to variable lease payments not included in the measurement of the net investment in a lease

4,130

633

—

—

​

—

​

—

​

​

​

​

​

​

​

​

​

​

​

​

​

Lease income relating to lease payments

​

​

​

​

​

​

​

​

45,847

​

7,026

Including: Income relating to variable lease payments not included in the measurement of lease receivable

—

​

—

—

—

​

38,999

​

5,977

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

For the Year Ended December 31, 2019

​

Sales-type leases

​

Direct financing leases

​

Operating leases

​

​

RMB

US$

RMB

US$

RMB

US$

Selling loss recognized at the commencement date

​

(21,229)

​

(3,049)

​

—

​

—

​

—

​

—

​

​

​

​

​

​

​

​

​

​

​

​

​

Interest income on net investment in the lease

​

1,130

162

3,944

567

—

—

Including: Income relating to variable lease payments not included in the measurement of the net investment in a lease

​

1,130

162

—

—

—

—

​

​

​

​

​

​

​

​

​

​

​

​

​

Lease income relating to lease payments

​

​

​

53,485

7,683

Including: Income relating to variable lease payments not included in the measurement of lease receivable

​

—

—

—

—

45,887

6,591

Schedule of Net Investment in Direct Financing Leases

​

​	​	​	​	​	​	​
​	​	As at December 31,
​	​	2019	​	2020	​	2020
​	​	RMB	​	RMB	​	US$
Minimum lease payments to be received		68,520		41,304		6,330
Unearned income		(6,196)		(2,539)	​	(389)
Net investment in direct financing leases		62,324		38,765	​	5,941
Current		35,240		25,045	​	3,838
Non-current		27,084		13,720	​	2,103
Total		62,324		38,765	​	5,941

Schedule of future minimum lease payments to be received from such non-cancelable direct financing leases

​

​	​	​	​	​
​	​	Future minimum
​	​	direct financing lease payments
​		RMB		US$
2021		19,570	​	2,999
2022		10,184		1,561
2023		9,427		1,445
2024		2,123		325
2025		—		—
Above 5 years		—		—

Schedule of Future Minimum Lease Payments Under Non-Cancellable Operating Leases

​

​	​	​	​	​
​	​	Future minimum
​	​	operating lease payments
​		RMB		US$
2021		8,972		1,375
2022		8,972		1,375
2023		7,886		1,209
2024		7,196		1,103
2025		5,496		842
Above 5 years		13,708		2,101

Schedule of components of lease cost

​

​	​	​	​	​
​	​	For the year ended December 31, 2020
​		RMB		US$
Operating lease cost		29,279		4,487
Short term lease cost		930		143
​	​	​	​	​
Total		30,209		4,630

Schedule of cash flow and other information operating leases

​

​	​	​	​	​	​
​	​	For the year
​	​	ended December 31, 2020
​		RMB		US$
Cash paid for amounts included in the measurement of lease liabilities:	​	​	​	​	​
Operating cash flows from operating leases	​	22,224	​	3,406	​
ROU assets obtained in exchange for operating lease liabilities*		117,439		17,998	​
Weighted-average remaining lease terms (in years)	​	7	​	7	​
Weighted-average discount rate		5.66	%	5.66	%

*     Includes transition liabilities upon adoption of ASC 842, as well as new leases entered into during the year ended December 31, 2020. Changes in the ROU asset and liability are presented net within operating activities.

Summary of future minimum lease payments

​

​	​	​	​	​
​	​	Minimum Lease Payments
​		RMB		US$
Year ending December 31,
2021		25,620		3,926
2022		27,657		4,239
2023		25,518		3,911
2024		22,708		3,480
2025		23,115		3,543
Thereafter		235,590		36,106
Total future lease payments		360,208		55,205
Less: Imputed interest		123,069		18,861
Total lease liability balance		237,139		36,344

Schedule of prepaid land lease payments

​

​	​	​	​	​	​	​
​	​	As at December 31,
​	​	2019	​	2020	​	2020
​	​	RMB	​	RMB	​	US$
​	​	Right-of-use	​	Right-of-use	​	Right-of-use
​	​	Asset	​	asset	​	asset
​	​	​	​	​	​	​
Land use rights		456,823		463,992		71,110
Less: accumulated amortization		(27,962)		(37,475)		(5,743)
Net carrying value		428,861		426,517		65,367

Schedule of estimated annual amortization expenses

​

​	​	​	​	​
​		Amortization
​		RMB		US$
2021	​	9,621		1,475
2022	​	9,621		1,475
2023	​	9,621		1,475
2024	​	9,621		1,475
2025	​	9,621		1,475

X

- Definition

Tabular disclosure of future minimum payments required in the aggregate and for each of the five succeeding fiscal years for operating leases having initial or remaining noncancelable lease terms in excess of one year and the total minimum rentals to be received in the future under noncancelable subleases as of the balance sheet date.

+ References

No definition available.

+ Details

Name:	ccm_LesseeOperatingLeaseFutureMinimumPaymentLiabilityMaturityTableTextBlock
Namespace Prefix:	ccm_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of cash flow and other information pertaining to operating leases.

+ References

No definition available.

+ Details

Name:	ccm_ScheduleOfCashFlowAndOtherInformationOperatingLeasesTableTextBlock
Namespace Prefix:	ccm_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of components of leases.

+ References

No definition available.

+ Details

Name:	ccm_ScheduleOfComponentsLeasesTableTextBlock
Namespace Prefix:	ccm_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Property Plant And Equipment By Type [Table Text Block]

+ References

No definition available.

+ Details

Name:	ccm_ScheduleOfComponentsOfLeaseInvestmentsTableTextBlock
Namespace Prefix:	ccm_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule Of Components Of Sales Type And Direct Financing Leases.

+ References

No definition available.

+ Details

Name:	ccm_ScheduleOfComponentsOfSalesTypeAndDirectFinancingLeasesTableTextBlock
Namespace Prefix:	ccm_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of Prepaid Land Lease Payments Future Amortization Expense [Table Text Block]

+ References

No definition available.

+ Details

Name:	ccm_ScheduleOfPrepaidLandLeasePaymentsFutureAmortizationExpenseTableTextBlock
Namespace Prefix:	ccm_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of Prepaid Land Lease Payments [Table Text Block]

+ References

No definition available.

+ Details

Name:	ccm_ScheduleOfPrepaidLandLeasePaymentsTableTextBlock
Namespace Prefix:	ccm_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=121609121&loc=SL77918686-209980

+ Details

Name:	us-gaap_LeaseCostTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_LeasesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 20
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=121609121&loc=SL77918701-209980

+ Details

Name:	us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of maturity of undiscounted cash flows to be received on annual basis for sales-type and direct financing leases receivable. Includes, but is not limited to, reconciliation to lease receivable recognized in statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 30
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=121576215&loc=SL77919391-209981

+ Details

Name:	us-gaap_SalesTypeAndDirectFinancingLeasesLeaseReceivableMaturityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration