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LOSS BEFORE INCOME TAX (Tables)
6 Months Ended 12 Months Ended
Jun. 30, 2024
Dec. 31, 2023
Loss Before Income Tax    
Schedule of loss before tax from continuing operations is arrived at after (crediting)/charging
            
   Six months ended June 30, 
   2023   2024   2024 
   CNY   CNY   US$ 
   (Unaudited)   (Unaudited)   (Unaudited) 
             
Crediting:               
Finance income   (3)   (42)   (6)
Other income   (500)        
                
Depreciation:               
- Property, plant and equipment   3    2     
- Right-of-use assets   354    356    49 
Expense relating to short-term leases   97    97    13 
Fair value loss/(gain) on financial instruments:               
- Derivative financial liabilities   86    (3,862)   (531)
Finance costs   44    30    4 

 

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

             
   Six months ended June 30, 
   2023   2024   2024 
   CNY   CNY   US$ 
   (Unaudited)   (Unaudited)   (Unaudited) 
             
Crediting:               
Finance income (Note 3)   (8,098)        
Other income   (142)        
                
Charging:               
Cost of sales:               
- Construction service   2,423         
- Operation and maintenance services   256         
- Operation services related to service concession arrangement   2,697         
Total   5,376         
                
                
Depreciation:               
- Property, plant and equipment   103         
- Right-of-use assets   359         
Amortization of intangible assets   395         
Expense relating to short-term leases   112         
Impairment losses on financial assets:               
- Trade receivables   388         
- Contract assets   3,546         
- Other receivables   6,829         
Finance costs (Note 3)   1,886         
                 
   Year Ended December 31, 
   2021   2022   2023   2023 
   CNY   CNY   CNY   US$ 
                 
Crediting:                    
Finance income   (13)   (13)   (5)   (1)
                     
Depreciation                    
- Property, plant and equipment (Note 9)   62    29    5    1 
- Right-of-use assets (Note 11)   719    700    691    98 
Expense relating to short-term leases (Note 11)   601    353    194    28 
Fair value (gain)/loss on financial instruments:                    
- Financial assets at fair value through profit or loss   45,816             
- Derivative financial liabilities   (7,467)   (1,007)   (847)   (120)
Expenses related to share-based payment           3,074    435 
Consultants share option expense       16,152         
Issuance expense related to placement   1,579             
Other income   (599)   (699)   (3,742)   (529)
Finance costs   166    (191)   48    7 
                     
Employee benefit expenses** (Note 6)   1,517    1,171    1,192    168 

 

 

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

                 
   Year Ended December 31, 
   2021   2022   2023   2023 
   CNY   CNY   CNY   US$ 
                 
Crediting:                    
Finance income   (16,922)   (15,594)   (8,785)   (1,241)
                     
Charging:                    
Cost of sales                    
- Sales of water treatment equipment       94         
- Construction service   12,876    8,580    2,435    345 
- Operation and maintenance services   162        307    43 
- Operation services related to service concession arrangement   5,067    5,811    3,130    442 
- Construction services related to service concession arrangement   389             
 Cost of sales   18,494    14,485    5,872    830 
                     
Depreciation                    
- Property, plant and equipment (Note 9)   448    275    95    14 
- Right-of-use assets (Note 11)   647    713    359    50 
Amortization of intangible assets* (Note 10)   884    813    460    65 
Expense relating to short-term leases (Note 11)       137    129    18 
Impairment losses/(reversal) on financial assets:                    
- Trade receivables   3,840    (3,989)   383    54 
- Contract assets   357    171    3,545    501 
- Other receivables   239    2,745    6,003    848 
- Amounts due from related companies   (1,106)            
Other losses / (income)   782    (205)   142    20 
Finance costs   4,193    3,586    1,906    270 
                     
Employee benefit expenses**   9,979    9,416    4,960    701 

 

*   The amortization of intangible assets allocated to cost of sales amounted to CNY730, CNY730 and CNY425 (US$60) and administrative expenses amounted to CNY154, CNY83 and CNY35 (US$5) on the consolidated statements of profit or loss for the years ended December 31, 2021, 2022 and 2023.

 

**   The employee benefit expenses allocated to cost of sales amounted to CNY2,772, CNY1,418 and CNY870 (US$123), selling and distribution expenses amounted to CNY159, CNY111, CNY70 (US$10) and administrative expenses amounted to CNY8,565, CNY9,058 and CNY5,212 (US$736) on the consolidated statements of profit or loss for the years ended December 31, 2021, 2022 and 2023.