LEASES

12 Months Ended

Dec. 31, 2022

Notes and other explanatory information [abstract]

LEASES

13. LEASES

(a) Right-of-use assets

The carrying amounts of the Group’s right-of-use assets and the movements during the years indicated are as follows:

	Motor vehicles			Offices and warehouses			Total
		CNY			CNY			CNY
As of January 1, 2021		408			3,152			3,560
Addition		—			157			157
Depreciation charge		(163	)		(1,203	)		(1,366	)
As of December 31, 2021		245			2,106			2,351
As of January 1, 2022		245			2,106			2,351
Addition		361			1,648			2,009
Depreciation charge		(181	)		(1,232	)		(1,413	)
Foreign currency translation difference		—			46			46
As of December 31, 2022		425			2,568			2,993
As of December 31, 2022 (US$)		62			372			434

There was no impairment loss on right-of-use assets for the years ended December 31, 2020, 2021 and 2022.

(b) Lease liabilities

The carrying amount of lease liabilities and the movements during the years are as follows:

	Motor vehicles			Offices and warehouses			Total
		CNY			CNY			CNY
As of January 1, 2021		502			3,048			3,550
Addition		—			102			102
Accretion of interest recognized during the year		17			133			150
Payments		(364	)		(1,249	)		(1,613	)
As of December 31, 2021		155			2,034			2,189
Analyzed into:
Current portion		155			826			981
Non-current portion		—			1,208			1,208

	Motor vehicles			Offices and warehouses			Total
		CNY			CNY			CNY
As of January 1, 2022		155			2,034			2,189
Addition		265			1,516			1,781
Accretion of interest recognized during the year		14			119			133
Payments		(112	)		(1,141	)		(1,253	)
Foreign currency translation difference		—			65			65
As of December 31, 2022		322			2,593			2,915
Analyzed into:
Current portion		48			1,269			1,317
Non-current portion		274			1,324			1,598
As of December 31, 2022 (US$)		47			375			422
Current portion (US$)		7			183			190
Non-current portion (US$)		40			192			232

(c) Lease-related expenses

The amounts recognized in profit or loss in relation to leases are, as follows:

	Year Ended December 31,
	2020		2021		2022		2022
	CNY		CNY		CNY		US$
Depreciation expense of right-of-use assets		1,663		1,366		1,413		205
Interest on lease liabilities		80		150		133		19
Expense relating to short-term leases		496		601		490		71
Total amounts recognized in profit or loss		2,239		2,117		2,036		295

(d) The total cash outflow for leases is disclosed in Note 29(c) to the financial statements.