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FINANCIAL INSTRUMENTS (Tables)
6 Months Ended
Jun. 30, 2023
Notes and other explanatory information [abstract]  
Schedule of financial assets
            
   December 31,   June 30, 
   2022   2023   2023 
   CNY   CNY   US$ 
   (Audited)   (Unaudited)   (Unaudited) 
             
Debt instruments at amortized cost:               
Trade receivables: current   46,760    56,274    7,758 
Trade receivables: non-current   10,520    4,714    650 
Financial assets included in other receivables   82,406    78,943    10,883 
Financial assets at fair value through other comprehensive income:               
Bills receivable   8,500    9,200    1,268 
                
Total   148,186    149,131    20,559 
                
Total Current   137,666    144,417    19,909 
Total Non-current   10,520    4,714    650 
Schedule of financial liabilities
            
   December 31,   June 30,   June 30 
   2022   2023   2023 
    CNY    CNY    US$ 
    (Audited)    (Unaudited)    (Unaudited) 
                
Derivatives not designated as hedging instruments               
Derivative financial liabilities (i)   824    958    132 
Financial liabilities at amortized cost:               
Trade payables   20,326    21,529    2,968 
Financial liabilities in other payables and accruals   6,749    83,809    11,555 
Lease liabilities   2,915    2,382    330 
Due to related companies   3,408    6,117    843 
Due to the Shareholder   7,153    184,054    25,375 
Interest-bearing loans and borrowings   74,000    72,500    9,996 
                
Total   115,375    371,349    51,199 
                
Total current   42,777    301,276    41,538 
Total non-current   72,598    70,073    9,661 
Schedule of group’s financial instruments carrying amount
                        
   December 31,   June 30, 
   2022   2023   2023 
   CNY   CNY   US$ 
   (Audited)   (Unaudited)   (Unaudited) 
  

Carrying

amount

  

Fair

value

  

Carrying

amount

   Fair value  

Carrying

amount

   Fair value 
                         
Financial liabilities                              
Interest-bearing loans and borrowings   74,000    77,636    72,500    76,396    9,996    10,532 
                               
Total   74,000    77,636    72,500    76,396    9,996    10,532 
Schedule of fair value measurement
                    
As of December 31, 2022  Fair value measurement using 
  

Quoted prices in active markets

(Level 1)

  

Significant observable inputs

(Level 2)

  

Significant

unobservable inputs

(Level 3)

   Total 
   CNY   CNY   CNY   CNY 
Recurring fair value measurement:                    
Financial assets                    
Bills receivable         8,500          8,500 
Financial liabilities                    
Derivative financial liabilities         824          824 
                     

 

As of June 30, 2023 (Unaudited)  Fair value measurement using 
  

Quoted prices in active markets

(Level 1)

  

Significant observable inputs

(Level 2)

  

Significant

unobservable inputs

(Level 3)

   Total 
   CNY   CNY   CNY   CNY 
                 
Recurring fair value measurement:                    
                     
Financial assets                    
Bills receivables         9,200          9,200 
Financial liabilities                    
Derivative financial liabilities         958          958 
                     

 

As of June 30, 2023 (Unaudited)  Fair value measurement using 
  

Quoted prices in active markets

(Level 1)

  

Significant observable inputs

(Level 2)

  

Significant

unobservable inputs

(Level 3)

   Total 
   US$   US$   US$   US$ 
                 
Recurring fair value measurement:                    
                     
Financial assets                    
Bills receivables         1,268          1,268 
Financial liabilities                    
Derivative financial liabilities         132          132