INCOME TAX EXPENSE (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure of income tax expense [Abstract]

Schedule of loss before income tax from continuing operations

Loss before income tax consists of:

	Year Ended December 31,
	2015			2016			2017			2017
	CNY			CNY			CNY			US$
	(Restated)			(Restated)
PRC		(1,101	)		(1,171	)		(1,071	)		(165	)
BVI		(2,625	)		(3,225	)		(5,064	)		(777	)
Hong Kong		(43	)		(49	)		(44	)		(7	)
Total loss before income tax for the year from continuing operations		(3,769	)		(4,445	)		(6,179	)		(949	)
Total loss before income tax for the year from discontinued operations		(36,176	)		(18,591	)		(23,817	)		(3,660	)
		(39,945	)		(23,036	)		(29,996	)		(4,609	)

Schedule of current and deferred components of income tax expense from Continuing Operations

The current and deferred components of income tax expense on the consolidated statements of profit or loss are as follows:

	Year Ended December 31,
	2015		2016		2017		2017
	CNY		CNY		CNY		US$
	(Restated)		(Restated)
Current income tax expense		1,504		—		—		—
Deferred income tax expense		—		—		—		—
Total income tax expense for the year from continuing operations		1,504		—		—		—
Total income tax expense for the year from discontinued operations		—		—		—		—
		1,504		—		—		—

Schedule of Reconciliation of Income Taxes from Continuing Operations

A reconciliation of the income taxes computed at the PRC and Bolivian statutory tax rate of 25% to the actual income tax expense/ (benefit) is as follows:

	Year Ended December 31,
	2015			2016			2017			2017
	CNY			CNY			CNY			US$
	(Restated)			(Restated)
Loss before income tax for the year from continuing operations		(3,769	)		(4,445	)		(6,179	)		(949	)
Loss before income tax for the year from discontinued operations		(36,176	)		(18,591	)		(23,817	)		(3,660	)
		(39,945	)		(23,036	)		(29,996	)		(4,609	)
Tax at the statutory tax rate		25%			25%			25%			25%
Computed income tax benefit		(9,986	)		(5,759	)		(7,499	)		(1,152	)
Effect of different tax rates for the Company and overseas subsidiaries		680			820			1,269			195
Effect of the deemed interest income		1,112			—			—			—
Tax losses not recognized		4,927			4,259			6,230			957
Deferred tax assets not recognized		3,407			—			—			—
Non-deductible expenses		972			680			—			—
Others		392			—			—			—
Income tax expense		1,504			—			—			—
Income tax expense from continuing operations at the effective rate		1,504			—			—			—
Income tax expense from discontinued operations at the effective rate		—			—			—			—