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CBaySystems Holdings Limited is the holding company of the CBay Group. The Company is a global provider of transcription services and patient financial services to the healthcare industry with operations in the United States of America and India. It provides transcription and information management services to integrated healthcare facility networks, hospitals, academic institutions, clinics and physician practices. It also provides patient financial services, including accounts receivable management and reimbursement analytics to hospitals and healthcare providers in the United States. In August 2007, the Company, through its wholly owned subsidiary, Mirrus Systems Inc, acquired AMS Plus, Inc, which manages billing and collections for both physician practices and hospitals. In August 2008, MedQuist Inc. announced the closing of the transaction by Koninklijke Philips Electronics N.V. to sell its approximate 69.5% ownership interest in MedQuist to CBaySystems Holdings Ltd.