OTHER RECEIVABLES

6 Months Ended

Jun. 30, 2020

Other Receivables

OTHER RECEIVABLES

9. OTHER RECEIVABLES

	December 31,		June 30,		June 30,
	2019		2020		2020
	CNY		CNY		US$
	(Audited)		(Unaudited)		(Unaudited)
Withholding social insurance		6		6		1
Input value-added tax		—		5		1
Staff advances		13		13		2
Deposit		20		27		4
		39		51		8

For the financial assets included above, an impairment analysis is performed at each reporting date by considering the probability of default by applying a loss rate with reference to the historical loss record of the Group. The loss rate is adjusted to reflect the current conditions and forecasts of future economic conditions, as appropriate. For staff advances and deposits, management considers the probability of default to be minimal. The financial assets included in the above balances relate to receivables for which there was no recent history of default or expectation of future losses and no impairment was provided for the year ended December 31, 2019 and six months ended June 30, 2020.