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LEASE (Tables)

12 Months Ended

Dec. 31, 2022

Schedule of component lease receivables


		As at December 31,
		2021		2022		2022
		RMB		RMB		US$
Current
Account receivable - Operating lease		13,318		93,883		13,612
Account receivable - Sales-type lease		1,010		906		131
Net investment in direct financing leases		2,699		—		—

Non-current
Net investment in direct financing leases		4,796		—		—

Total		21,823		94,789		13,743

Schedule of component sales-type and direct financing leases


		For the Year Ended December 31, 2022
						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		3,326		482		414		60		—		—
Including: Income relating to variable lease payments not included in the measurement of the net investment in a lease		3,326		482		—		—		—		—

Lease income relating to lease payments										18,226		2,643
Including: Income relating to variable lease payments not included in the measurement of lease receivable		—		—		—		—		18,226		2,643


		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		—		—		—		—		—		—

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

Schedule of Net Investment in Direct Financing Leases


		As at December 31,
		2021		2022		2022
		RMB		RMB		US$
Minimum lease payments to be received		8,384		—		—
Unearned income		(889)		—		—
Net investment in direct financing leases		7,495		—		—
Current		2,699		—		—
Non-current		4,796		—		—
Total		7,495		—		—

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


		Future minimum
		operating lease payments
		RMB		US$
2023		1,796		260
2024		1,796		260
2025		96		14
2026		96		14
2027		96		14
Above 5 years		16		2

Schedule of components of lease cost


		For the year ended December 31, 2022
		RMB		US$
Operating lease cost		37,587		5,450
Short term lease cost		326		47

Total		37,913		5,497

Schedule of cash flow and other information operating leases


		For the year
		ended December 31, 2022
		RMB		US$
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases		12,887		1,868
ROU assets obtained in exchange for operating lease liabilities*		105,200		15,253
Weighted-average remaining lease terms (in years)		4		4
Weighted-average discount rate		5.75	%	5.75	%

* Includes transition liabilities upon adoption of ASC 842, as well as new leases entered into during the year ended December 31, 2022. 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,
2023		48,512		7,034
2024		23,719		3,439
2025		23,702		3,436
2026		23,302		3,378
2027		21,723		3,150
Thereafter		189,280		27,443
Total future lease payments		330,238		47,880
Less: Imputed interest		94,369		13,683
Total lease liability balance		235,869		34,197

Schedule of prepaid land lease payments


		As at December 31,
		2021		2022		2022
		RMB		RMB		US$
		Right-of-use		Right-of-use		Right-of-use
		Asset		asset		asset

Land use rights		463,992		464,209		67,304
Less: accumulated amortization		(47,096)		(56,723)		(8,224)
Net carrying value		416,896		407,486		59,080

Schedule of estimated annual amortization expenses


		Amortization
		RMB		US$
2023		9,627		1,396
2024		9,627		1,396
2025		9,627		1,396
2026		9,627		1,396
2027		9,627		1,396