DEFERRED TAX ASSETS AND LIABILITIES

12 Months Ended

Dec. 31, 2022

Deferred Tax Assets And Liabilities

DEFERRED TAX ASSETS AND LIABILITIES

24. DEFERRED TAX ASSETS AND LIABILITIES

(a) Deferred tax balance

Net deferred tax assets and liabilities recognized in the consolidated statements of financial position are as follows:

	As of
	December 31,
	2021			2022			2022
	CNY			CNY			US$
Deferred tax assets		3,291			488			71
Offset amount		(3,225	)		(488	)		(71	)
Deferred tax assets after offsetting		66			—			—
Deferred tax liabilities before offsetting		5,769			5,764			836
Offset amount		(3,225	)		(488	)		(71	)
Deferred tax liabilities after offsetting		2,544			5,276			765

(b) Gross movement on the deferred tax account

The gross movement on the deferred income tax accounts is as follows:

	2021			2022		2022
		CNY			CNY		US$
As of January 1		7,506			2,478		360
Credited to other capital reserve		(4,463	)		—		—
(Credited)/charged to the consolidated statements of profit or loss during the year (Note 8)		(159	)		2,798		405
Currency translation differences		(406	)		—		—
As of December 31		2,478			5,276		765

(c) Deferred tax assets

The components of deferred tax assets and their movements during the years indicated, without taking into consideration the offsetting of balances within the same tax jurisdictions, are as follows:

	Provision for loss allowance			Significant financing component of the contract with customers			Lease liabilities			Losses available for offsetting against future taxable profits			Total
		CNY			CNY			CNY						CNY
As of January 1, 2021		3,772			1,238			614			—			5,624
(Charged)/credited to the consolidated statements of profit or loss during the year		(1,629	)		(698	)		(160	)		154			(2,333	)
As of December 31, 2021		2,143			540			454			154			3,291
As of January 1, 2022		2,143			540			454			154			3,291
Charged to the consolidated statements of profit or loss during the year		(2,136	)		(478	)		(35	)		(154	)		(2,803	)
As of December 31, 2022		7			62			419			—			488
As of December 31, 2022 US$		1			9			61			—			71

(d) Deferred tax liabilities

The components of deferred tax liabilities and their movements during the years indicated, without taking into consideration the offsetting of balances within the same tax jurisdictions, are as follows:

	Financial asset at fair value through profit or loss			Temporary difference on assets recognized under IFRIC 12		Right-of-use assets			Total
		CNY			CNY		CNY			CNY
As of January 1, 2021		9,964			2,546		620			13,130
(Credited)/charged to the consolidated statements of profit or loss during the year		(5,095	)		2,724		(121	)		(2,492	)
Credit to other capital reserves		(4,463	)		—		—			(4,463	)
Foreign exchange difference		(406	)		—		—			(406	)
As of December 31, 2021		—			5,270		499			5,769
As of January 1, 2022		—			5,270		499			5,769
Credited to the consolidated statements of profit or loss during the year		—			—		(5	)		(5	)
As of December 31, 2022		—			5,270		494			5,764
As of December 31, 2022 US$		—			764		72			836

(e) Deferred tax not recognized

As of December 31, 2021 and 2022, the total amounts of deductible temporary differences and unused tax losses for which no deferred tax assets were recognized with respect to certain deductible temporary differences and accumulated tax losses of the Company’s subsidiaries established in Mainland China and Hong Kong that can be carried forward against future taxable income are as follows

	December 31,
	2021		2022		2022
	CNY		CNY		US$
Deductible temporary differences with no deferred tax assets recognized		13,148		21,929		3,179
Tax losses with no deferred tax assets recognized		16,536		16,073		2,330
Total		29,684		38,002		5,509

(f) Expiration dates of the tax losses

The tax losses in Mainland China can be carried forward for five years to offset future taxable profit. The expiration dates of the unused tax losses of the subsidiaries established in Mainland China for which no deferred tax assets were recognized are summarized as follows:

	December 31,
	2021		2022		2022
	CNY		CNY		US$
Year of expiration
2022		1,065		—		—
2023		2,318		2,318		336
2024		1,835		1,835		266
2025		4,237		2,476		359
2026		7,040		7,040		1,021
2027		—		2,302		333
Total		16,495		15,971		2,315