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LEASE (Tables)

12 Months Ended

Dec. 31, 2021

LEASE

Schedule of component lease receivables

​

​	​	​	​	​	​	​
​	​	As at December 31,
​		2020	​	2021	​	2021
​	​	RMB	​	RMB	​	US$
Current
Account receivable - Operating lease		38,266		13,318		2,090
Account receivable - Sales-type lease		1,195		1,010		158
Net investment in direct financing leases		25,045		2,699		424
​	​	​	​	​	​	​
Non-current		​		​		​
Net investment in direct financing leases		13,720		4,796		753
​	​	​	​	​	​	​
Total		78,226		21,823		3,425

Schedule of component sales-type and direct financing leases

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​

​

​

​

​

​

​

​

​

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For the Year Ended December 31, 2021

​

​

​

​

​

Direct financing

​

​

​

​

​

​

Sales-type leases

​

leases

​

Operating leases

​

​

RMB

US$

RMB

US$

RMB

US$

Selling loss recognized at the commencement date

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—

​

—

​

—

​

—

​

—

​

—

​

​

​

​

​

​

​

​

​

​

​

​

​

Interest income on net investment in the lease

​

5,210

818

1,361

214

—

—

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

​

5,210

818

—

—

—

—

​

​

​

​

​

​

​

​

​

​

​

​

​

Lease income relating to lease payments

​

​

​

35,913

5,635

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

​

—

—

—

—

33,793

5,303

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​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

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

Schedule of Net Investment in Direct Financing Leases

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​	​	​	​	​	​	​
​	​	As at December 31,
​	​	2020	​	2021	​	2021
​	​	RMB	​	RMB	​	US$
Minimum lease payments to be received		41,304		8,384		1,317
Unearned income		(2,539)		(889)	​	(140)
Net investment in direct financing leases		38,765		7,495	​	1,177
Current		25,045		2,699	​	424
Non-current		13,720		4,796	​	753
Total		38,765		7,495	​	1,177

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

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​	​	​	​	​
​	​	Future minimum
​	​	direct financing lease payments
​		RMB		US$
2022		3,239	​	510
2023		3,022		474
2024		2,123		333
2025		—		—
2026		—		—
Above 5 years		—		—

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

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​	​	​	​	​
​	​	Future minimum
​	​	operating lease payments
​		RMB		US$
2022		2,396		376
2023		1,996		313
2024		1,796		282
2025		96		15
2026		96		15
Above 5 years		112		18

Schedule of components of lease cost

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​	​	​	​	​
​	​	For the year ended December 31, 2021
​		RMB		US$
Operating lease cost		31,131		4,885
Short term lease cost		399		63
​	​	​	​	​
Total		31,530		4,948

Schedule of cash flow and other information operating leases

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​	​	​	​	​	​
​	​	For the year
​	​	ended December 31, 2021
​		RMB		US$
Cash paid for amounts included in the measurement of lease liabilities:	​	​	​	​	​
Operating cash flows from operating leases	​	23,805	​	3,736	​
ROU assets obtained in exchange for operating lease liabilities*		115,657		18,149	​
Weighted-average remaining lease terms (in years)	​	6	​	6	​
Weighted-average discount rate		5.74	%	5.74	%

*     Includes transition liabilities upon adoption of ASC 842, as well as new leases entered into during the year ended December 31, 2021. 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,
2022		35,074		5,504
2023		26,291		4,126
2024		22,708		3,563
2025		23,057		3,618
2026		22,891		3,592
Thereafter		210,849		33,087
Total future lease payments		340,870		53,491
Less: Imputed interest		106,161		16,660
Total lease liability balance		234,709		36,831

Schedule of prepaid land lease payments

​

​	​	​	​	​	​	​
​	​	As at December 31,
​	​	2020	​	2021	​	2021
​	​	RMB	​	RMB	​	US$
​	​	Right-of-use	​	Right-of-use	​	Right-of-use
​	​	Asset	​	asset	​	asset
​	​	​	​	​	​	​
Land use rights		463,992		463,992		72,810
Less: accumulated amortization		(37,475)		(47,096)		(7,390)
Net carrying value		426,517		416,896		65,420

Schedule of estimated annual amortization expenses

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​	​	​	​	​
​		Amortization
​		RMB		US$
2022	​	9,621		1,510
2023	​	9,621		1,510
2024	​	9,621		1,510
2025	​	9,621		1,510
2026	​	9,621		1,510

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.

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- Definition

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

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Tabular disclosure of components of leases.

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- Definition

Schedule Of Components Of Sales Type And Direct Financing Leases.

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- 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=123408670&loc=SL77918686-209980

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- 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=123408670&loc=SL77918701-209980

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- 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=124258985&loc=SL77919391-209981

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