(LOSS)/PROFIT BEFORE INCOME TAX

6 Months Ended

Jun. 30, 2022

Lossprofit Before Income Tax

(LOSS)/PROFIT BEFORE INCOME TAX

6. (LOSS)/PROFIT BEFORE INCOME TAX

The Group’s (loss)/profit before tax is arrived at after (crediting)/charging:

	Six months ended June 30,
	2021			2022			2022
	CNY			CNY			US$
	(As adjusted and unaudited)			(Unaudited)			(Unaudited)
Crediting:
Finance income (Note 5)		(8,787	)		(9,376	)		(1,400	)
Charging:
Cost of sales
- Construction service		3,916			5,107			762
- Operation services related to service concession arrangement		2,804			3,664			547
- Construction services related to service concession arrangement		389			—			—
Total		7,109			8,771			1,309
Depreciation
- Property, plant and equipment		157			141			21
- Right-of-use assets (Note 11)		681			707			106
Amortization of intangible assets* (Note 10)		441			404			60
Expense relating to short-term leases		338			174			26
Impairment losses/(reversal) on financial assets:
- Trade receivables		1,920			1,936			289
- Contract assets		179			(41	)		(6	)
- Other receivables		—			1,077			161
- Amounts due from related companies		(1,106	)		—			—
Fair value (gain)/loss on financial instruments:
- Financial assets at fair value through profit or loss (Note 18(a))		26,015			—			—
- Derivative financial liabilities (Note 18(b))		(1,208	)		(559	)		(83	)
Issuance expense in related to placement		1,579			—			—
Other income		(376	)		(731	)		(109	)
Finance costs (Note 5)		2,271			1,822			272
Employee benefit expenses *		5,751			5,772			861

* The employee benefit expenses and amortization of intangible assets for the year are included in “Cost of sales” and “Administrative expenses” on the face of the consolidated statement of profit or loss.