OTHER RECEIVABLES (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2023

Dec. 31, 2022

Notes and other explanatory information [abstract]

Schedule of other receivables

	December 31,			June 30,
	2022			2023			2023
	CNY			CNY			US$
	(Audited)			(Unaudited)			(Unaudited)
Financial assets
Loans to an unrelated company (i)		83,600			87,200			12,022
Deposits		790			556			76
Others		1,000			1,000			138
		85,390			88,756			12,236
Staff advance		237			249			35
Others		90			87			12
		327			336			47
Impairment allowance		(2,984	)		(9,813	)		(1,353	)
Total		82,733			79,279			10,930

(i)        The balance as of June 30, 2023 consisted of a loan in the amount of CNY80,000 (US$11,029) and the corresponding interest receivable amounted to CNY7,200 (US$993) from an unrelated company, Shenzhen Chaopeng Investment Co., Ltd. The loan was extended for another year to June 30, 2024 when it was due to mature on June 30, 2023. The loan is interest-bearing at a rate of 9% per annum and guaranteed by Shenzhen Feishang Investment Co., Limited, a company unrelated to the Group.

	December 31,
	2021			2022			2022
	CNY			CNY			US$
Financial assets
Loans to unrelated companies (i)		83,600			83,600			12,120
Deposits		863			790			114
Others		1,000			1,000			145
Financials asset		85,463			85,390			12,379
Staff advance		697			237			34
Others		280			90			13
Total amount		977			327			47
Impairment allowance		(239	)		(2,984	)		(433	)
Total		86,201			82,733			11,993

(i) The balance as of December 31, 2022 consisted of a loan in the amount of CNY80,000 (US$11,599) and the corresponding interest receivable amounted to CNY3,600 (US$521) from Shenzhen Qianhai, a subsidiary of the Company, to an unrelated company, Shenzhen Chaopeng Investment Co., Ltd. The loan was originally provided on June 30, 2021, and will mature in one year. On June 30, 2022, the loan was extended for another year to June 30, 2023. The loan is interest-bearing at a rate of 9% per annum and guaranteed by Shenzhen Feishang Investment Co., Limited, a company unrelated to the Group.

Schedule of movements in the loss allowance for other receivables

	December 31,
	2021		2022		2022
	CNY		CNY		US$
Beginning of the year		—		239		36
Provision for expected credit losses, net		239		2,745		397
End of the year		239		2,984		433