FINANCE INCOME AND COSTS

6 Months Ended

12 Months Ended

Jun. 30, 2023

Dec. 31, 2022

Notes and other explanatory information [abstract]

FINANCE INCOME AND COSTS

5. FINANCE INCOME AND COSTS

	Six months ended June 30,
	2022			2023			2023
	CNY			CNY			US$
	(Unaudited)			(Unaudited)			(Unaudited)
Finance income
Interest income on loans to a third party		3,396			3,396			469
Interest income on revenue contracts with significant financing component		2,547			1,331			183
Interest income from service concession arrangement		3,389			3,343			461
Interest income on bank deposit		44			31			4
		9,376			8,101			1,117
Finance costs
Interest expenses on loans		1,954			1,878			259
Interest expense on lease liabilities		53			81			11
Other finance costs		(185	)		(29	)		(4	)
		1,822			1,930			266

5. FINANCE INCOME AND COSTS

	CNY			CNY			CNY			US$
	Year Ended December 31,
	2020			2021			2022			2022
Finance income
Interest income on loans to related parties/ a third party		6,455			6,780			6,792			985
Interest income on revenue contracts with significant financing component		3,161			2,313			2,104			305
Interest income from service concession arrangement		4,977			7,264			6,620			960
Interest income on structured deposits		660			328			—			—
Interest income on bank deposit		215			250			91			13
Finance income		15,468			16,935			15,607			2,263
Finance costs
Interest expenses on loans		4,028			4,035			3,882			563
Interest expense on lease liabilities		80			150			133			19
Other finance costs*		292			231			(620	)		(90	)
Less: interest expense capitalized into intangible assets-concession right**		(651	)		(57	)		—			—
Finance costs		3,749			4,359			3,395			492

* Finance costs from operations mainly represented bank charges and foreign currency exchange differences. The amounts of bank charges were CNY37, CNY38 and CNY42 (US$6) and the foreign currency exchange losses/(gains) amounted to CNY255, CNY193 and CNY (662) (US$(96)) for the years ended December 31, 2020, 2021 and 2022, respectively.

** The borrowing costs have been capitalized at a rate of 5.05% per annum during the years ended December 31, 2020 and 2021.