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LEASE (Tables)

12 Months Ended

Dec. 31, 2023

LEASE

Schedule of component lease receivables

​

​	​	​	​	​	​	​
​	​	As at December 31,
​		2022	​	2023	​	2023
​	​	RMB	​	RMB	​	US$
Current
Account receivable - Operating lease		14,230	​	14,683	​	2,068
Account receivable - Sales-type lease		906	​	1,515	​	213
​	​	​	​	​	​	​
Total		15,136	​	16,198	​	2,281

Schedule of component sales-type and direct financing leases

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

For the Year Ended December 31, 2023

​

​

​

​

​

​

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

​

3,366

​

474

​

—

​

—

​

—

​

—

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

​

3,366

​

474

​

—

​

—

​

—

​

—

​

​

​

​

​

​

​

​

​

​

​

​

​

Lease income relating to lease payments

​

​

​

​

​

​

​

​

​

13,371

​

1,883

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

​

—

​

—

​

—

​

—

​

13,371

​

1,883

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

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

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

​

​	​	​	​	​
​	​	Future minimum
​	​	operating lease payments
​		RMB		US$
2024		1,396	​	197
2025		1,396		197
2026		931		131
2027		—		—
2028		—		—
Above 5 years		—		—

Schedule of components of lease cost

​

​	​	​	​	​
​	​	For the year ended December 31, 2023
​		RMB		US$
Operating lease cost		41,158	​	5,797
Short term lease cost		41	​	6
​	​	​	​	​
Total		41,199	​	5,803

Schedule of cash flow and other information operating leases

​

​	​	​	​	​	​
​	​	For the year
​	​	ended December 31, 2023
​		RMB		US$
Cash paid for amounts included in the measurement of lease liabilities:	​	​	​	​	​
Operating cash flows from operating leases	​	18,147	​	2,556	​
ROU assets obtained in exchange for operating lease liabilities*		15,060	​	2,121	​
Weighted-average remaining lease terms (in years)	​	3	​	3	​
Weighted-average discount rate		5.87	%	5.87	%

*     Includes new leases entered into during the year ended December 31, 2023. 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,
2024		57,992	​	8,168
2025		29,134	​	4,103
2026		24,046	​	3,387
2027		21,723	​	3,060
2028		22,097	​	3,112
Thereafter		167,181	​	23,547
Total future lease payments		322,173	​	45,377
Less: Imputed interest		82,674	​	11,645
Total lease liability balance		239,499	​	33,732

Schedule of prepaid land lease payments

​

​	​	​	​	​	​	​
​	​	As at December 31,
​	​	2022	​	2023	​	2023
​	​	RMB	​	RMB	​	US$
​	​	Right-of-use	​	Right-of-use	​	Right-of-use
​		Asset		asset		asset
​	​	​	​	​	​	​
Land use rights		464,209	​	464,209	​	65,382
Less: accumulated amortization		(56,723)	​	(66,350)	​	(9,345)
Net carrying value		407,486	​	397,859	​	56,037

Schedule of estimated annual amortization expenses

​

​	​	​	​	​
​		Amortization
​		RMB		US$
2024	​	9,627	​	1,356
2025	​	9,627	​	1,356
2026	​	9,627	​	1,356
2027	​	9,627	​	1,356
2028	​	9,627	​	1,356

​

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

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X

- 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

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

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- Definition

Schedule of Prepaid Land Lease Payments [Table Text Block]

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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
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147478964/842-20-50-4

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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
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147478964/842-20-50-6

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