PROFIT/(LOSS) BEFORE INCOME TAX

6 Months Ended

Jun. 30, 2023

Profitloss Before Income Tax

PROFIT/(LOSS) BEFORE INCOME TAX

6. PROFIT/(LOSS) BEFORE INCOME TAX

The Group’s profit/(loss) before tax is arrived at after (crediting)/charging:

	Six months ended June 30,
	2022			2023			2023
	CNY			CNY			US$
	(Unaudited)			(Unaudited)			(Unaudited)
Crediting:
Finance income (Note 5)		(9,376	)		(8,101	)		(1,117	)
Charging:
Cost of sales
- Construction service		5,107			2,423			334
- Operation and maintenance services		—			256			35
- Operation services related to service concession arrangement		3,664			2,697			372
Total		8,771			5,376			741
Depreciation
- Property, plant and equipment		141			106			14
- Right-of-use assets		707			713			98
Amortization of intangible assets		404			395			54
Expense relating to short-term leases		174			209			29
Impairment losses/(reversal) on financial assets:
- Trade receivables		1,936			388			53
- Contract assets		(41	)		3,546			489
- Other receivables		1,077			6,829			942
Fair value (gain)/loss on financial instruments:
- Derivative financial liabilities (Note 16(b))		(559	)		86			12
Other income		(731	)		(642	)		(89	)
Finance costs (Note 5)		1,822			1,930			266