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Concord Medical Services Holdings Ltd – ‘20-F’ for 12/31/19 – ‘EX-15.1’

On:  Thursday, 4/30/20, at 4:38pm ET   ·   For:  12/31/19   ·   Accession #:  1104659-20-54484   ·   File #:  1-34563

Previous ‘20-F’:  ‘20-F’ on 4/30/19 for 12/31/18   ·   Next:  ‘20-F’ on 10/15/21 for 12/31/20   ·   Latest:  ‘20-F’ on 4/19/24 for 12/31/23   ·   4 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/30/20  Concord Medical Svcs Holdings Ltd 20-F       12/31/19  164:22M                                    Toppan Merrill/FA

Annual Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual Report by a Foreign Non-Canadian Issuer      HTML   1.69M 
 2: EX-2.4      Plan of Acquisition, Reorganization, Arrangement,   HTML    102K 
                Liquidation or Succession                                        
 3: EX-8.1      Opinion of Counsel re: Tax Matters                  HTML     44K 
 6: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     44K 
 7: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     43K 
 4: EX-12.1     Statement re: Computation of Ratios                 HTML     49K 
 5: EX-12.2     Statement re: Computation of Ratios                 HTML     49K 
 8: EX-15.1     Letter re: Unaudited Interim Financial Info         HTML     42K 
69: R1          Document and Entity Information                     HTML     82K 
135: R2          Consolidated Balance Sheets                         HTML    199K  
115: R3          Consolidated Balance Sheets (Parenthetical)         HTML     85K  
21: R4          Consolidated Statements of Comprehensive Loss       HTML    145K 
74: R5          Consolidated Statements of Comprehensive Loss       HTML     48K 
                (Parenthetical)                                                  
140: R6          Consolidated Statements of Cash Flows               HTML    248K  
120: R7          Consolidated Statements of Shareholders' Equity     HTML    112K  
15: R8          Organization and Basis of Presentation              HTML    349K 
75: R9          Summary of Significant Accounting Policies          HTML    220K 
18: R10         Concentration of Risks                              HTML     55K 
71: R11         Acquisitions and Disposals                          HTML    180K 
136: R12         Short Term Investment                               HTML     47K  
116: R13         Accounts Receivable                                 HTML     97K  
20: R14         Prepayments and Other Current Assets                HTML    115K 
73: R15         Inventories                                         HTML     75K 
138: R16         Assets Held for Sale                                HTML     46K  
118: R17         Property, Plant and Equipment, Net                  HTML     86K  
16: R18         Lease                                               HTML    299K 
76: R19         Goodwill                                            HTML     71K 
158: R20         Intangible Assets, Net                              HTML    189K  
103: R21         Deposits for Non-Current Assets                     HTML     64K  
47: R22         Long-Term Investments                               HTML    131K 
65: R23         Other Non-Current Assets                            HTML     71K 
160: R24         Accrued Expenses and Other Liabilities              HTML     84K  
105: R25         Shareholders' Equity                                HTML     49K  
49: R26         Bank and Other Borrowings                           HTML     92K 
67: R27         Restricted Net Assets                               HTML     49K 
161: R28         Taxation                                            HTML    302K  
101: R29         Share-Based Awards                                  HTML    179K  
112: R30         Revenue                                             HTML    111K  
132: R31         Related Party Transactions                          HTML    265K  
80: R32         Employee Defined Contribution Plan                  HTML     48K 
26: R33         Commitments and Contingencies                       HTML     47K 
110: R34         Segment Reporting                                   HTML    168K  
130: R35         Loss Per Share                                      HTML    121K  
78: R36         Fair Value Measurements                             HTML    165K 
24: R37         Parent Company Only Condensed Financial             HTML    232K 
                Information                                                      
114: R38         Subsequent Events                                   HTML     47K  
129: R39         Summary of Significant Accounting Policies          HTML    318K  
                (Policies)                                                       
98: R40         Organization and Basis of Presentation (Tables)     HTML    338K 
155: R41         Summary of Significant Accounting Policies          HTML    203K  
                (Tables)                                                         
55: R42         Acquisitions and Disposals (Tables)                 HTML    182K 
38: R43         Accounts Receivable (Tables)                        HTML     96K 
96: R44         Prepayments and Other Current Assets (Tables)       HTML    115K 
153: R45         Inventories (Tables)                                HTML     76K  
53: R46         Property, Plant and Equipment, Net (Tables)         HTML     82K 
36: R47         Lease (Tables)                                      HTML    307K 
100: R48         Goodwill (Tables)                                   HTML     70K  
152: R49         Intangible Assets, Net (Tables)                     HTML    192K  
145: R50         Deposits for Non-Current Assets (Tables)            HTML     63K  
127: R51         Long-Term Investments (Tables)                      HTML    132K  
27: R52         Other Non-Current Assets (Tables)                   HTML     71K 
82: R53         Accrued Expenses and Other Liabilities (Tables)     HTML     84K 
146: R54         Bank and Other Borrowings (Tables)                  HTML     93K  
128: R55         Taxation (Tables)                                   HTML    302K  
28: R56         Share-Based Awards (Tables)                         HTML    181K 
84: R57         Revenue (Tables)                                    HTML    110K 
147: R58         Related Party Transactions (Tables)                 HTML    251K  
126: R59         Segment Reporting (Tables)                          HTML    173K  
41: R60         Loss Per Share (Tables)                             HTML    121K 
56: R61         Fair Value Measurements (Tables)                    HTML    160K 
148: R62         Parent Company Only Condensed Financial             HTML    233K  
                Information (Tables)                                             
91: R63         Organization and Basis of Presentation (Schedule    HTML    132K 
                of Subsidiaries) (Details)                                       
44: R64         Organization and Basis of Presentation (Schedule    HTML    163K 
                of financial information) (Details)                              
59: R65         Organization and Basis of Presentation (Narrative)  HTML    280K 
                (Details)                                                        
151: R66         Summary of Significant Accounting Policies          HTML     57K  
                (Schedule of Information Relating to Property,                   
                Plant and Equipment) (Details)                                   
95: R67         Summary of Significant Accounting Policies          HTML     60K 
                (Schedule of estimated useful life for the                       
                intangible assets) (Details)                                     
39: R68         Summary of Significant Accounting Policies          HTML     48K 
                (Summary of revenue recognized) (Details)                        
60: R69         Summary of Significant Accounting Policies          HTML     62K 
                (Adoption of ASU) (Details)                                      
90: R70         Summary of Significant Accounting Policies -        HTML     71K 
                Adoption of ASU-842 (Details)                                    
32: R71         Summary of Significant Accounting Policies          HTML    101K 
                (Narrative) (Details)                                            
125: R72         Concentration of Risks (Narrative) (Details)        HTML     57K  
144: R73         Acquisitions and Disposals (Schedule of Assets and  HTML     62K  
                Liabilities of Beijing Century Friendship and                    
                Bpmc) (Details)                                                  
87: R74         Acquisitions and Disposals (Schedule of Gain        HTML     48K 
                Realized on Deemed Disposal) (Details)                           
29: R75         Acquisitions and Disposals (Schedule of purchase    HTML    101K 
                price as of the date of acquisition) (Details)                   
122: R76         Acquisitions and Disposals (Schedule of Pro forma   HTML     53K  
                Results) (Details)                                               
141: R77         Acquisitions and Disposals (Schedule of Actual      HTML     53K  
                Results from Acquisition Date) (Details)                         
86: R78         Acquisitions and Disposals (Narrative) (Details)    HTML    208K 
34: R79         Short Term Investment (Debt Investment) (Details)   HTML     50K 
89: R80         Accounts Receivable (Schedule of Accounts           HTML     68K 
                Receivable) (Details)                                            
31: R81         Accounts Receivable (Narrative) (Details)           HTML     45K 
124: R82         Prepayments and Other Current Assets (Schedule of   HTML     75K  
                Prepayments and Other Current Assets) (Details)                  
143: R83         Prepayments and Other Current Assets (Narrative)    HTML     61K  
                (Details)                                                        
88: R84         Inventories (Schedule of Inventory) (Details)       HTML     59K 
30: R85         Assets Held for Sale (Narrative) (Details)          HTML     45K 
123: R86         Property, Plant and Equipment, Net (Schedule of     HTML     72K  
                Property Plant and Equipment Net) (Details)                      
142: R87         Property, Plant and Equipment, Net - (Narrative)    HTML     67K  
                (Details)                                                        
85: R88         Lease (Narrative) (Details)                         HTML     88K 
33: R89         Lease (Lease receivables) (Details)                 HTML     54K 
42: R90         Lease (Net investment in direct financing leases)   HTML     56K 
                (Details)                                                        
57: R91         Lease (Summary of non-cancelable direct financing   HTML     55K 
                leases) (Details)                                                
149: R92         Lease (Schedule of Prepaid Land Lease Payments)     HTML     56K  
                (Details)                                                        
93: R93         Lease (Other operating leases) (Details)            HTML     50K 
43: R94         Lease (Other information) (Details)                 HTML     53K 
58: R95         Lease (Summary of future lease payments) (Details)  HTML     62K 
150: R96         Lease (Schedule of Estimated Annual Amortization    HTML     51K  
                Expenses) (Details)                                              
94: R97         Lease (Lease income) (Details)                      HTML     57K 
40: R98         Lease ( Schedule of Non-cancellable Operating       HTML     56K 
                Lease Payment) (Details)                                         
61: R99         Goodwill (Carrying Amount) (Details)                HTML     48K 
162: R100        Goodwill (Narrative) (Details)                      HTML     49K  
108: R101        Intangible Assets, Net (Schedule of Acquired        HTML    101K  
                Intangible Assets) (Details)                                     
45: R102        Intangible Assets, Net (Schedule of Estimated       HTML     55K 
                Annual Amortization Expenses) (Details)                          
62: R103        Intangible Assets, Net (Narrative) (Details)        HTML     52K 
163: R104        Deposits for Non-Current Assets (Schedule of        HTML     50K  
                Deposits for Non-Current Assets) (Details)                       
109: R105        Deposits for Non-Current Assets (Schedule of        HTML     59K  
                Deposits for Non-Current Assets) (Narrative)                     
                (Details)                                                        
46: R106        Long-Term Investments (Details)                     HTML     51K 
63: R107        Long-Term Investments (Details 1)                   HTML     48K 
164: R108        Long-Term Investments (Schedule of Equity Method    HTML     69K  
                Investments) (Details 2)                                         
107: R109        Long-Term Investments (Narrative) (Details)         HTML    193K  
119: R110        Other Non-Current Assets (Schedule of Other         HTML     56K  
                Non-Current Assets) (Details)                                    
139: R111        Other Non-Current Assets (Narrative) (Details)      HTML     46K  
72: R112        Accrued Expenses and Other Liabilities (Schedule    HTML     72K 
                of Accrued Expenses and Other Liabilities)                       
                (Details)                                                        
19: R113        Shareholders' Equity (Narrative) (Details)          HTML     72K 
117: R114        Bank and Other Borrowings (Schedule of Bank and     HTML     55K  
                Other Borrowings) (Details)                                      
137: R115        Bank and Other Borrowings (Schedule of Maturities   HTML     62K  
                of Long-Term and Other Debt) (Details)                           
70: R116        Bank and Other Borrowings (Narrative) (Details)     HTML     84K 
17: R117        Restricted Net Assets (Narrative) (Details)         HTML     54K 
121: R118        Taxation (Narrative) (Details)                      HTML    100K  
134: R119        Taxation (Schedule of (Loss) Income from            HTML     51K  
                Continuing Operations Before Income Taxes)                       
                (Details)                                                        
68: R120        Taxation (Schedule of Income Tax Expense from       HTML     53K 
                Continuing Operations) (Details)                                 
50: R121        Taxation (Reconciliation of Differences Between     HTML     82K 
                Statutory Tax Rate and Effective Tax Rate)                       
                (Details)                                                        
104: R122        Taxation (Reconciliation of Differences Between     HTML     46K  
                Statutory Tax Rate and Effective Tax Rate)                       
                (Parenthetical) (Details)                                        
159: R123        Taxation (Schedule of Deferred Taxes) (Details)     HTML    120K  
66: R124        Taxation (Schedule of Movement of Valuation         HTML     47K 
                Allowance) (Details)                                             
48: R125        Taxation (Reconciliation of Accrued Unrecognized    HTML     58K 
                Tax Positions) (Details)                                         
102: R126        Share-Based Awards (Narrative) (Details)            HTML     68K  
157: R127        Share-Based Awards (Schedule of Assumptions Used)   HTML     52K  
                (Details)                                                        
64: R128        Share-Based Awards (Schedule of Stock Options)      HTML     91K 
                (Details)                                                        
51: R129        Share-Based Awards (Summary of Restricted Shares)   HTML    112K 
                (Details)                                                        
23: R130        Share-Based Awards (Schedule of Share-Based         HTML     52K 
                Compensation Expense) (Details)                                  
77: R131        Revenue (Details)                                   HTML     73K 
131: R132        Related Party Transactions (Schedule of Related     HTML    100K  
                Party Transactions) (Details)                                    
111: R133        Related Party Transactions (Schedule of Related     HTML     74K  
                Party Balances) (Details)                                        
25: R134        Employee Defined Contribution Plan (Narrative)      HTML     51K 
                (Details)                                                        
79: R135        Commitments and Contingencies (Narrative)           HTML     49K 
                (Details)                                                        
133: R136        Segment Reporting (Narrative) (Details)             HTML     50K  
113: R137        Segment Reporting (Schedule of Segment              HTML     67K  
                Information) (Details)                                           
22: R138        Segment Reporting (Schdeule of Net Revenue by       HTML     51K 
                Country based upon Sales Location that                           
                Predominately represents Customer Location)                      
                (Details)                                                        
81: R139        Segment Reporting (Schdeule of Total Long-Lived     HTML     50K 
                Assets excluding Financial Instruments, Intangible               
                Assets and Deferred Tax Assets by Country)                       
                (Details)                                                        
35: R140        Loss Per Share (Schedule of Basic and Diluted       HTML     69K 
                Income Per Share) (Details)                                      
52: R141        Fair Value Measurements (Schedule of Fair Value     HTML     68K 
                Measurements for Each Class of Assets on                         
                Nonrecurring Basis) (Details)                                    
154: R142        Fair Value Measurements (Narrative) (Details)       HTML     51K  
97: R143        Parent Company Only Condensed Financial             HTML    121K 
                Information (Condensed balance Sheets) (Details)                 
37: R144        Parent Company Only Condensed Financial             HTML     67K 
                Information (Condensed balance Sheets)                           
                (Parenthetical) (Details)                                        
54: R145        Parent Company Only Condensed Financial             HTML     90K 
                Information (Condensed statements of comprehensive               
                loss) (Details)                                                  
156: R146        Parent Company Only Condensed Financial             HTML     64K  
                Information (Condensed statements of cash flows)                 
                (Details)                                                        
99: R147        Subsequent Events (Narrative) (Details)             HTML     57K 
83: XML         IDEA XML File -- Filing Summary                      XML    327K 
106: EXCEL       IDEA Workbook of Financial Reports                  XLSX    210K  
 9: EX-101.INS  XBRL Instance -- ccm-20191231                        XML   7.89M 
11: EX-101.CAL  XBRL Calculations -- ccm-20191231_cal                XML    369K 
12: EX-101.DEF  XBRL Definitions -- ccm-20191231_def                 XML   1.28M 
13: EX-101.LAB  XBRL Labels -- ccm-20191231_lab                      XML   2.38M 
14: EX-101.PRE  XBRL Presentations -- ccm-20191231_pre               XML   2.13M 
10: EX-101.SCH  XBRL Schema -- ccm-20191231                          XSD    410K 
92: ZIP         XBRL Zipped Folder -- 0001104659-20-054484-xbrl      Zip    441K 


‘EX-15.1’   —   Letter re: Unaudited Interim Financial Info


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



Exhibit 15.1

 

Consent of Independent Registered Public Accounting Firm

 

We consent to the incorporation by reference in the Registration Statement (Form S-8 No. 333-222559) pertaining to the 2008 Share Incentive Plan of Concord Medical Services Holdings Limited of our reports dated April 30, 2020, with respect to the consolidated financial statements of Concord Medical Services Holdings Limited and the effectiveness of internal control over financial reporting of Concord Medical Services Holdings Limited included in this Annual Report (Form 20-F) for the year ended December 31, 2019, filed with the Securities and Exchange Commission.

 

/s/ Ernst & Young Hua Ming LLP    
     
Shenzhen, People’s Republic of China    
     
April 30, 2020    

 

 C: 
  

 


4 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/19/24  Concord Medical Svcs Holdings Ltd 20-F       12/31/23  166:21M                                    Toppan Merrill/FA
 4/19/23  Concord Medical Svcs Holdings Ltd 20-F       12/31/22  170:22M                                    Toppan Merrill/FA2
 4/29/22  Concord Medical Svcs Holdings Ltd 20-F       12/31/21  170:23M                                    Toppan Merrill/FA2
10/15/21  Concord Medical Svcs Holdings Ltd 20-F       12/31/20  166:22M                                    Toppan Merrill/FA
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Filing Submission 0001104659-20-054484   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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