DEFERRED TAX ASSETS AND LIABILITIES

12 Months Ended

Dec. 31, 2023

Deferred Tax Assets And Liabilities

DEFERRED TAX ASSETS AND LIABILITIES

23. 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,
	2022			2023		2023
	CNY			CNY		US$
Deferred tax assets		488			—		—
Offset amount		(488	)		—		—
Deferred tax assets after offsetting		—			—		—
Deferred tax liabilities before offsetting		5,764			—		—
Offset amount		(488	)		—		—
Deferred tax liabilities after offsetting		5,276			—		—

(b) Gross movement on the deferred tax account

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

	2022		2023			2023
		CNY		CNY			US$
As of January 1		2,478		5,276			744
Charged/(credited) to the consolidated statements of profit or loss during the year		2,798		(10	)		(1	)
Disposal of PSTT		—		(5,266	)		(743	)
As of December 31		5,276		—			—

(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, 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 January 1, 2023		7			62			419			—			488
Charged to the consolidated statements of profit or loss during the year		—			(22	)		(57	)		—			(79	)
Disposal of PSTT		(7	)		(40	)		(362	)		—			(409	)
As of December 31, 2023		—			—			—			—			—
As of December 31, 2023 US$		—			—			—			—			—

(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:

	Temporary difference on assets recognized under IFRIC 12			Right-of-use assets			Total
		CNY			CNY			CNY
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 January 1, 2023		5,270			494			5,764
Credited to the consolidated statements of profit or loss during the year		—			(89	)		(89	)
Disposal of PSTT		(5,270	)		(405	)		(5,675	)
As of December 31, 2023		—			—			—
As of December 31, 2023 US$		—			—			—

(e) Deferred tax not recognized

As of December 31, 2022 and 2023, 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,
	2022		2023		2023
	CNY		CNY		US$
Deductible temporary differences with no deferred tax assets recognized		21,929		1,200		170
Tax losses with no deferred tax assets recognized		16,073		6,077		859
Total		38,002		7,277		1,029

(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,
	2022		2023		2023
	CNY		CNY		US$
Year of expiration
2022		—		—		—
2023		2,318		—		—
2024		1,835		1,745		247
2025		2,476		1,462		207
2026		7,040		1,411		199
2027		2,302		499		70
2028		—		828		117
Total		15,971		5,945		840