OTHER PAYABLES AND ACCRUALS

6 Months Ended

12 Months Ended

Jun. 30, 2024

Dec. 31, 2023

Notes and other explanatory information [abstract]

OTHER PAYABLES AND ACCRUALS

13. OTHER PAYABLES AND ACCRUALS

	December 31,		June 30,
	2023		2024		2024
	CNY		CNY		US$
	(Audited)		(Unaudited)		(Unaudited)
Financial liabilities
Accrued expenses		7,748		2,575		354
Deposits from customers		116		102		14
Other payables (financial liabilities)		7,864		2,677		368
Taxes other than income tax payable (a)		2		—		—
Accrued payroll		156		177		24
Transaction deposit of mining right acquisition (Note18 (b))		74,322		76,217		10,488
Others		266		334		46
Others payables (non-financial liabilities)		74,746		76,728		10,558
Total		82,610		79,405		10,926

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

18. OTHER PAYABLES AND ACCRUALS

	December 31,
	2022		2023		2023
	CNY		CNY		US$
Financial liabilities
Accrued expenses		6,444		7,748		1,095
Deposits from customers		305		116		16
		6,749		7,864		1,111
Accrued payroll		3,108		156		21
Penalties related to income tax		4,611		—		—
Taxes other than income tax payable (a)		1,885		2		—
Transaction deposit of mining right acquisition  (Note 25 (b))		—		74,322		10,500
Others		371		266		37
		9,975		74,746		10,558
Total		16,724		82,610		11,669

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