XML 28 R15.htm IDEA: XBRL DOCUMENT
v3.22.1

PREPAYMENTS AND OTHER CURRENT ASSETS | 12 Months Ended
--- | ---
Dec. 31, 2021
PREPAYMENTS AND OTHER CURRENT ASSETS |
PREPAYMENTS AND OTHER CURRENT ASSETS | 7. PREPAYMENTS AND OTHER CURRENT ASSETS Prepayments and other current assets consist of the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ |  | As at December 31,
​ | ​ | Notes | ​ | 2020 |  | 2021 |  | 2021
​ |  | ​ |  | RMB |  | RMB |  | US$
Due from suppliers |  | i) |  | 61,313 |  | 25,622 | ​ | 4,021
Loan receivables |  | ii) |  | 67,367 |  | 169,272 |  | 26,562
Advances to employees |  | ​ |  | 3,654 |  | 2,708 |  | 425
Receivables from disposal of medical equipment |  | ​ |  | 7,330 |  | — |  | —
Interest receivable |  |  |  | 157 |  | — |  | —
Dividend receivable |  |  |  | 766 |  | — |  | —
Deductible value-added tax | ​ | ​ | ​ | 37,015 | ​ | 45,031 | ​ | 7,066
Tax refund | ​ | ​ | ​ | 222 | ​ | 216 | ​ | 34
Capital contribution of contingently redeemable noncontrolling interest | ​ | iii) | ​ | 31,415 | ​ | — | ​ | —
Due from hospital | ​ | ​ | ​ | 831 | ​ | 978 | ​ | 153
Deferred expenses | ​ | ​ | ​ | — | ​ | 1,868 | ​ | 293
Others |  | ​ |  | 15,501 | ​ | 26,177 | ​ | 4,109
​ | ​ | ​ |  | 225,571 |  | 271,872 | ​ | 42,663
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Allowance for credit losses |  |  |  | (12,528) |  | (14,853) |  | (2,331)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ |  | 213,043 |  | 257,019 | ​ | 40,332
​ 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, 2020 and 2021, respectively.
| ii) | Loan receivables represented the loans to other parties, including loans to related parties such as the Guangdong Proton International Hospital Management Co., Ltd, Xi’an JiangyuanAndike Ltd. (“JYADK”) and Beijing Allcure Medical Information Technology Co., Ltd. (“Allcure Information”) of total amount of RMB 10,688 and RMB 154,707 (US$24,277) as at December 31, 2020 and 2021, and third parties of RMB 56,680 and RMB 14,565 (US$2,285) as at December 31, 2020 and 2021, respectively. The Group recorded allowance for doubtful debts amounting to RMB 9,000 and RMB 9,015 (US$1,415) as at December 31, 2020 and 2021, respectively. Besides the credit losses provided to the balances to related parties, the Group recorded allowance for credit losses amounting to RMB 3,005 and RMB 3,001 (US$471) as of December 31, 2020 and 2021, respectively to balances to third parties.
| iii) | Capital contribution of contingently redeemable noncontrolling interest is receivable from noncontrolling investors for the capital contribution with contingently redeemable rights and it is fully received in the year 2021.

X
- References No definition available. + Details
Name: | us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for other current assets. + References No definition available. + Details
Name: | us-gaap_OtherCurrentAssetsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration