INCOME TAX EXPENSE (Tables)

12 Months Ended

Dec. 31, 2023

Notes and other explanatory information [abstract]

SCHEDULE OF INFORMATION ABOUT INCOME TAX EXPENSES

	For the years ended December 31,
	2023		2022		2021
	RMB’000		RMB’000		RMB’000
Continuing operations
Current Tax:
PRC Income Tax		83		209		217
Reversal of income tax refundable		—		—		—
Deferred tax expense		—		—		—
		83		209		217

SCHEDULE OF RECONCILIATION BETWEEN INCOME TAX EXPENSES (CREDIT) AND (LOSS) PROFIT BEFORE TAXATION AT APPLICABLE TAX RATES

Reconciliation between income tax expense and loss before taxation at applicable tax rates is as follows:

	For the years ended December 31,
	2023			2022			2021
	RMB’000			RMB’000			RMB’000
Loss before taxation including discontinued entities		(14,375	)		(53,435	)		(89,841	)
Tax calculated at a tax rate of 25%		(3,445	)		(13,359	)		(22,460	)
Tax effect on different tax rates of group entities operating in other jurisdictions		21,125			4,705			5,163
Change in net operating losses		(17,597	)		8,863			17,514
Tax per financial statements		83			209			217