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Concord Medical Services Holdings Ltd – ‘20-F’ for 12/31/18 – ‘EX-8.1’

On:  Tuesday, 4/30/19, at 5:27pm ET   ·   For:  12/31/18   ·   Accession #:  1144204-19-22514   ·   File #:  1-34563

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

 4/30/19  Concord Medical Svcs Holdings Ltd 20-F       12/31/18  160:29M                                    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   1.63M 
 2: EX-8.1      Opinion of Counsel re: Tax Matters                  HTML     43K 
 5: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     44K 
 6: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     44K 
 3: EX-12.1     Statement re: Computation of Ratios                 HTML     49K 
 4: EX-12.2     Statement re: Computation of Ratios                 HTML     49K 
 7: EX-15.1     Letter re: Unaudited Interim Financial Info         HTML     43K 
14: R1          Document and Entity Information                     HTML     73K 
15: R2          Consolidated Balance Sheets                         HTML    195K 
16: R3          Consolidated Balance Sheets (Parenthetical)         HTML     91K 
17: R4          Consolidated Statements of Comprehensive Loss       HTML    143K 
18: R5          Consolidated Statements of Comprehensive Loss       HTML     47K 
                (Parenthetical)                                                  
19: R6          Consolidated Statements of Cash Flows               HTML    266K 
20: R7          Consolidated Statements of Shareholders' Equity     HTML    120K 
21: R8          Organization and Basis of Presentation              HTML    654K 
22: R9          Summary of Significant Accounting Policies          HTML    260K 
23: R10         Concentration of Risks                              HTML     65K 
24: R11         Acquisitions and Disposals                          HTML    174K 
25: R12         Short Term Investment                               HTML     57K 
26: R13         Accounts Receivable                                 HTML    148K 
27: R14         Prepayments and Other Current Assets                HTML    184K 
28: R15         Inventories                                         HTML    105K 
29: R16         Assets Held for Sale                                HTML     49K 
30: R17         Property, Plant and Equipment, Net                  HTML    124K 
31: R18         Prepaid Land Lease Payments                         HTML    109K 
32: R19         Intangible Assets, Net                              HTML    150K 
33: R20         Deposits for Non-Current Assets                     HTML     83K 
34: R21         Net Investment in Direct Financing Leases           HTML    140K 
35: R22         Long-Term Investments                               HTML    213K 
36: R23         Other Non-Current Assets                            HTML     86K 
37: R24         Bank and Other Borrowings                           HTML    131K 
38: R25         Accrued Expenses and Other Liabilities              HTML    109K 
39: R26         Secured Borrowing                                   HTML     49K 
40: R27         Shareholders' Equity                                HTML     55K 
41: R28         Restricted Net Assets                               HTML     52K 
42: R29         Taxation                                            HTML    514K 
43: R30         Share-Based Awards                                  HTML    270K 
44: R31         Related Party Transactions                          HTML    569K 
45: R32         Employee Defined Contribution Plan                  HTML     50K 
46: R33         Commitments and Contingencies                       HTML     86K 
47: R34         Segment Reporting                                   HTML    258K 
48: R35         Loss Per Share                                      HTML    168K 
49: R36         Parent Company Only Condensed Financial             HTML    391K 
                Information                                                      
50: R37         Fair Value Measurements                             HTML     93K 
51: R38         Subsequent Events                                   HTML     49K 
52: R39         Summary of Significant Accounting Policies          HTML    358K 
                (Policies)                                                       
53: R40         Organization and Basis of Presentation (Tables)     HTML    622K 
54: R41         Summary of Significant Accounting Policies          HTML    105K 
                (Tables)                                                         
55: R42         Acquisitions and Disposals (Tables)                 HTML    161K 
56: R43         Short Term Investment (Tables)                      HTML     53K 
57: R44         Accounts Receivable (Tables)                        HTML    142K 
58: R45         Prepayments and Other Current Assets (Tables)       HTML    183K 
59: R46         Inventories (Tables)                                HTML    105K 
60: R47         Property, Plant and Equipment, Net (Tables)         HTML    116K 
61: R48         Prepaid Land Lease Payments (Tables)                HTML    105K 
62: R49         Intangible Assets, Net (Tables)                     HTML    151K 
63: R50         Deposits for Non-Current Assets (Tables)            HTML     80K 
64: R51         Net Investment in Direct Financing Leases (Tables)  HTML    137K 
65: R52         Long-Term Investments (Tables)                      HTML    212K 
66: R53         Other Non-Current Assets (Tables)                   HTML     84K 
67: R54         Bank and Other Borrowings (Tables)                  HTML    128K 
68: R55         Accrued Expenses and Other Liabilities (Tables)     HTML    107K 
69: R56         Taxation (Tables)                                   HTML    498K 
70: R57         Share-Based Awards (Tables)                         HTML    262K 
71: R58         Related Party Transactions (Tables)                 HTML    546K 
72: R59         Commitments and Contingencies (Tables)              HTML     78K 
73: R60         Segment Reporting (Tables)                          HTML    259K 
74: R61         Loss Per Share (Tables)                             HTML    167K 
75: R62         Parent Company Only Condensed Financial             HTML    387K 
                Information (Tables)                                             
76: R63         Fair Value Measurements (Tables)                    HTML     82K 
77: R64         Organization and Basis of Presentation (Schedule    HTML    161K 
                of Subsidiaries) (Details)                                       
78: R65         Organization and Basis of Presentation (Schedule    HTML    172K 
                of financial information) (Details)                              
79: R66         Organization and Basis of Presentation (Narrative)  HTML    309K 
                (Details)                                                        
80: R67         Summary of Significant Accounting Policies          HTML     64K 
                (Schedule of Information Relating to Property,                   
                Plant and Equipment) (Details)                                   
81: R68         Summary of Significant Accounting Policies          HTML     48K 
                (Schedule of Information Relating to Property,                   
                Plant and Equipment) (Parenthetical) (Details)                   
82: R69         Summary of Significant Accounting Policies          HTML     60K 
                (Schedule of estimated useful life for the                       
                intangible assets) (Details)                                     
83: R70         Summary of Significant Accounting Policies          HTML     63K 
                (Summary of revenue recognized) (Details)                        
84: R71         Summary of Significant Accounting Policies          HTML     62K 
                (Adoption of ASU) (Details)                                      
85: R72         Summary of Significant Accounting Policies          HTML     73K 
                (Narrative) (Details)                                            
86: R73         Concentration of Risks (Narrative) (Details)        HTML     64K 
87: R74         Acquisitions and Disposals (Schedule of Assets and  HTML     63K 
                Liabilities of Beijing Century Friendship and                    
                Bpmc) (Details)                                                  
88: R75         Acquisitions and Disposals (Schedule of Gain        HTML     49K 
                Realized on Deemed Disposal) (Details)                           
89: R76         Acquisitions and Disposals (Schedule of purchase    HTML     82K 
                price as of the date of acquisition) (Details)                   
90: R77         Acquisitions and Disposals (Schedule of Pro forma   HTML     50K 
                Results) (Details)                                               
91: R78         Acquisitions and Disposals (Schedule of Actual      HTML     49K 
                Results from Acquisition Date) (Details)                         
92: R79         Acquisitions and Disposals (Narrative) (Details)    HTML    207K 
93: R80         Short Term Investment (Debt Investment) (Details)   HTML     50K 
94: R81         Accounts Receivable (Schedule of Accounts           HTML     68K 
                Receivable) (Details)                                            
95: R82         Accounts Receivable (Narrative) (Details)           HTML     47K 
96: R83         Prepayments and Other Current Assets (Schedule of   HTML     76K 
                Prepayments and Other Current Assets) (Details)                  
97: R84         Prepayments and Other Current Assets (Narrative)    HTML     63K 
                (Details)                                                        
98: R85         Inventories (Schedule of Inventory) (Details)       HTML     59K 
99: R86         Assets Held for Sale (Narrative) (Details)          HTML     49K 
100: R87         Property, Plant and Equipment, Net (Schedule of     HTML     72K  
                Property Plant and Equipment Net) (Details)                      
101: R88         Property, Plant and Equipment, Net - (Narrative)    HTML     75K  
                (Details)                                                        
102: R89         Prepaid Land Lease Payments (Schedule of Prepaid    HTML     50K  
                Land Lease Payments) (Details)                                   
103: R90         Prepaid Land Lease Payments (Schedule of Estimated  HTML     51K  
                Annual Amortization Expenses) (Details)                          
104: R91         Prepaid Land Lease Payments (Narrative) (Details)   HTML     54K  
105: R92         Intangible Assets, Net (Schedule of Acquired        HTML    101K  
                Intangible Assets) (Details)                                     
106: R93         Intangible Assets, Net (Schedule of Estimated       HTML     54K  
                Annual Amortization Expenses) (Details)                          
107: R94         Intangible Assets, Net (Narrative) (Details)        HTML     53K  
108: R95         Deposits for Non-Current Assets (Schedule of        HTML     51K  
                Deposits for Non-Current Assets) (Details)                       
109: R96         Deposits for Non-Current Assets (Schedule of        HTML     57K  
                Deposits for Non-Current Assets) (Narrative)                     
                (Details)                                                        
110: R97         Net Investment in Direct Financing Leases           HTML     63K  
                (Schedule of Net Investment in Direct Financing                  
                Leases) (Details)                                                
111: R98         Net Investment in Direct Financing Leases           HTML     56K  
                (Schedule of Future Minimum Lease Payments)                      
                (Details)                                                        
112: R99         Net Investment in Direct Financing Leases           HTML     52K  
                (Narrative) (Details)                                            
113: R100        Long-Term Investments (Details)                     HTML     50K  
114: R101        Long-Term Investments (Details 1)                   HTML     47K  
115: R102        Long-Term Investments (Schedule of Equity Method    HTML     99K  
                Investments) (Details 2)                                         
116: R103        Long-Term Investments (Narrative) (Details)         HTML    251K  
117: R104        Other Non-Current Assets (Schedule of Other         HTML     54K  
                Non-Current Assets) (Details)                                    
118: R105        Other Non-Current Assets (Schedule of Other         HTML     49K  
                Non-Current Assets) (Parenthetical) (Details)                    
119: R106        Other Non-Current Assets (Narrative) (Details)      HTML     48K  
120: R107        Bank and Other Borrowings (Schedule of Bank and     HTML     54K  
                Other Borrowings) (Details)                                      
121: R108        Bank and Other Borrowings (Schedule of Maturities   HTML     64K  
                of Long-Term and Other Debt) (Details)                           
122: R109        Bank and Other Borrowings (Narrative) (Details)     HTML    101K  
123: R110        Accrued Expenses and Other Liabilities (Schedule    HTML     69K  
                of Accrued Expenses and Other Liabilities)                       
                (Details)                                                        
124: R111        Secured Borrowing (Narrative) (Details)             HTML     73K  
125: R112        Shareholders' Equity (Narrative) (Details)          HTML     77K  
126: R113        Restricted Net Assets (Narrative) (Details)         HTML     55K  
127: R114        Taxation (Narrative) (Details)                      HTML     79K  
128: R115        Taxation (Schedule of (Loss) Income from            HTML     51K  
                Continuing Operations Before Income Taxes)                       
                (Details)                                                        
129: R116        Taxation (Schedule of Income Tax Expense from       HTML     53K  
                Continuing Operations) (Details)                                 
130: R117        Taxation (Reconciliation of Differences Between     HTML     76K  
                Statutory Tax Rate and Effective Tax Rate)                       
                (Details)                                                        
131: R118        Taxation (Reconciliation of Differences Between     HTML     46K  
                Statutory Tax Rate and Effective Tax Rate)                       
                (Parenthetical) (Details)                                        
132: R119        Taxation (Schedule of Deferred Taxes) (Details)     HTML    135K  
133: R120        Taxation (Schedule of Movement of Valuation         HTML     49K  
                Allowance) (Details)                                             
134: R121        Taxation (Reconciliation of Accrued Unrecognized    HTML     59K  
                Tax Positions) (Details)                                         
135: R122        Share-Based Awards (Narrative) (Details)            HTML     66K  
136: R123        Share-Based Awards (Schedule of Assumptions Used)   HTML     52K  
                (Details)                                                        
137: R124        Share-Based Awards (Schedule of Stock Options)      HTML    121K  
                (Details)                                                        
138: R125        Share-Based Awards (Summary of Restricted Shares)   HTML    105K  
                (Details)                                                        
139: R126        Share-Based Awards (Schedule of Share-Based         HTML     52K  
                Compensation Expense) (Details)                                  
140: R127        Related Party Transactions (Schedule of Related     HTML     97K  
                Party Transactions) (Details)                                    
141: R128        Related Party Transactions (Schedule of Related     HTML     85K  
                Party Balances) (Details)                                        
142: R129        Employee Defined Contribution Plan (Narrative)      HTML     51K  
                (Details)                                                        
143: R130        Commitments and Contingencies (Schedule of Future   HTML     64K  
                Minimum Payments Under Non-Cancelable Operating                  
                Leases) (Details)                                                
144: R131        Commitments and Contingencies (Narrative)           HTML     53K  
                (Details)                                                        
145: R132        Segment Reporting (Narrative) (Details)             HTML     50K  
146: R133        Segment Reporting (Schedule of Segment              HTML     67K  
                Information) (Details)                                           
147: R134        Segment Reporting (Schdeule of Net Revenue by       HTML     52K  
                Country based upon Sales Location that                           
                Predominately represents Customer Location)                      
                (Details)                                                        
148: R135        Segment Reporting (Schdeule of Total Long-Lived     HTML     50K  
                Assets excluding Financial Instruments, Intangible               
                Assets and Deferred Tax Assets by Country)                       
                (Details)                                                        
149: R136        Loss Per Share (Schedule of Basic and Diluted       HTML     69K  
                Income Per Share) (Details)                                      
150: R137        Parent Company Only Condensed Financial             HTML    125K  
                Information (Condensed balance Sheets) (Details)                 
151: R138        Parent Company Only Condensed Financial             HTML     67K  
                Information (Condensed balance Sheets)                           
                (Parenthetical) (Details)                                        
152: R139        Parent Company Only Condensed Financial             HTML     93K  
                Information (Condensed statements of comprehensive               
                income(Loss)) (Details)                                          
153: R140        Parent Company Only Condensed Financial             HTML     59K  
                Information (Condensed statements of cash flows)                 
                (Details)                                                        
154: R141        Fair Value Measurements (Schedule of Fair Value     HTML     66K  
                Measurements for Each Class of Assets on                         
                Nonrecurring Basis) (Details)                                    
155: R142        Fair Value Measurements (Narrative) (Details)       HTML     63K  
156: R143        Subsequent Events (Narrative) (Details)             HTML     55K  
157: R144        Equity Method Investments (Schedule of Equity       HTML     46K  
                Method Investments) (Parenthetical) (Details)                    
159: XML         IDEA XML File -- Filing Summary                      XML    321K  
158: EXCEL       IDEA Workbook of Financial Reports                  XLSX    205K  
 8: EX-101.INS  XBRL Instance -- ccm-20181231                        XML  11.26M 
10: EX-101.CAL  XBRL Calculations -- ccm-20181231_cal                XML    375K 
11: EX-101.DEF  XBRL Definitions -- ccm-20181231_def                 XML   2.02M 
12: EX-101.LAB  XBRL Labels -- ccm-20181231_lab                      XML   2.32M 
13: EX-101.PRE  XBRL Presentations -- ccm-20181231_pre               XML   2.26M 
 9: EX-101.SCH  XBRL Schema -- ccm-20181231                          XSD    400K 
160: ZIP         XBRL Zipped Folder -- 0001144204-19-022514-xbrl      Zip    546K  


‘EX-8.1’   —   Opinion of Counsel re: Tax Matters


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



 

Exhibit 8.1

 

List of Subsidiaries and Consolidated Affiliate Entities

 

Outside PRC

 

Ascendium Group Limited (BVI)

Cyber Medical Networks Limited (Hong Kong)

Concord Medical Investment Management Limited (BVI)

China Medical Services Holdings Limited (Hong Kong)

Our Medical Services Ltd. (BVI)

King Cheers Holdings Limited (Hong Kong)

Medstar Overseas Limited (BVI)

CCM (Hong Kong) Medical Investments Limited (Hong Kong)

Global Medical Imaging (HongKong) Ltd.(Hong Kong)

Concord Hospital Management Group Ltd. (Hong Kong)

ZR Concord Healthcare Investment Fund SP (Cayman Islands)

Concord Medical Services (International) Pte. Ltd.(Singapore)

Concord Healthcare Singapore Pte. Ltd. (Singapore)

US Proton Therapy Holdings Ltd.(BVI)

US Proton Therapy Holdings Ltd. (United States)

 

PRC

 

Beijing Meizhong Jiahe Hospital Management Co., Ltd.

Beijing Yundu Internet Technology Co., Ltd.

Tianjin Concord Medical Technology Limited

Medstar (Shanghai) Leasing Co., Ltd.

Shenzhen Aohua Medical Technology Development Co., Ltd.

Guangzhou Concord Cancer Center Co., Ltd.

Guangzhou Jinkangshenyou Investment Co., Ltd.

Shenzhen Concord Medical Investment Limited

Shanghai Concord Cancer Center Co., Ltd.

Datong Meizhong Jiahe Cancer Center

Beijing Concord Medical Technology Co., Ltd.

Wuxi Concord Medical Development Ltd.

Shanghai Taifeng Medical Technology Ltd.

Taizhou Concord Leasing Co., Ltd.

Guofu Huimei (Tianjin) Investment Management Partnership Firm (LP)

Shanghai Meizhong Jiahe Cancer Center Co., Ltd.

Beijing Proton Medical Center Co., Ltd.

Beijing Century Friendship Science & Technology Development Co., Ltd.

 

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