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ACCRUED EXPENSES AND OTHER LIABILITIES
12 Months Ended
Dec. 31, 2023
ACCRUED EXPENSES AND OTHER LIABILITIES  
ACCRUED EXPENSES AND OTHER LIABILITIES

16.ACCRUED EXPENSES AND OTHER LIABILITIES

The components of accrued expenses and other liabilities are as follows:

As at December 31, 

2022

2023

2023

    

RMB

    

RMB

    

US$

Accrued expenses*

 

75,010

 

387,040

54,513

Salaries and welfare payable

 

73,803

 

98,599

 

13,887

Business and other taxes payable

 

27,961

 

15,619

2,200

Contractual liabilities

 

100,802

 

59,408

8,367

Other payables

 

142,305

 

171,127

24,103

 

419,881

 

731,793

103,070

*

As of December 31, 2022 and 2023, accrued expenses mainly consisted of payables for property, plant and equipment, accrued interest expense for bank and other borrowings and other accrued expenses. The addition in 2023 was mainly due to the increase in payables for hospital construction and related plants.