OTHER PAYABLES AND ACCRUALS (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2023

Dec. 31, 2022

Notes and other explanatory information [abstract]

Schedule of other payables and accruals

	December 31,		June 30,
	2022		2023		2023
	CNY		CNY		US$
	(Audited)		(Unaudited)		(Unaudited)
Financial liabilities
Transaction deposit of mining right acquisition (Note 20 (b))		—		75,815		10,452
Accrued expenses		6,444		7,689		1,061
Deposits from customers		305		305		42
		6,749		83,809		11,555
Penalties related to income tax		4,611		5,450		751
Taxes other than income tax payable (a)		1,885		3,268		451
Accrued payroll		3,108		2,697		372
Others		371		798		110
		9,975		12,213		1,684
Total		16,724		96,022		13,239

(a) Taxes other than income taxes payable mainly comprise accruals for output value-added tax, city construction tax and education surcharge.

	December 31,
	2021		2022		2022
	CNY		CNY		US$
Financial liabilities
Accrued expenses		5,398		6,444		934
Deposits from customers		505		305		44
Other payables (financial liabilities)		5,903		6,749		978
Accrued payroll		2,878		3,108		451
Penalties related to income tax		3,025		4,611		668
Taxes other than income tax payable (a)		285		1,885		274
Others		7		371		54
Others payables (non-financial liabilities)		6,195		9,975		1,447
Total		12,098		16,724		2,425

(a) Taxes other than income taxes payable mainly comprise accruals for output value-added tax, city construction tax and education surcharge.