(LOSS)/PROFIT BEFORE INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2020

Disclosure of loss before income tax from continuing operations [Abstract]

Schedule of Group's Loss Before Tax

The Group's (loss)/profit before tax is arrived at after charging/(crediting):

	Year Ended December 31,
	2018			2019			2020			2020
	CNY			CNY			CNY			US$
Crediting:
Interest income on bank deposits		(26	)		(16	)		(18	)		(3	)
Charging:
Cost of sales		—			12,752			6,854			1,050
Finance costs*		(5	)		62			60			9
Auditors' remuneration:
- Audit fee		1,000			1,000			1,000			153
- Audit related fee		—			48			50			8
Sub-total		1,000			1,048			1,050			161
Employee benefit expenses (Note 12)		1,878			1,733			1,327			203
Depreciation and amortization:
- Property, plant and equipment (Note 3)		67			66			65			10
- Right-of-use assets (Note 4(c))		—			1,187			976			149
Fair value gain, net:
Fair value gain on financial assets at fair value through profit or loss (Note 7)		—			—			(31,334	)		(4,798	)
Expense relating to short-term leases (included in administrative expenses) (Note 4(c))		—			46			97			15
Operating lease rental:
- Office properties		1,189			—			—			—

*

Finance costs mainly represent bank charges, foreign currency exchange differences and interest on lease liabilities. The amounts of bank charges were CNY6.00, CNY2.00 and CNY7.00 (US$1.00); the foreign currency exchange differences amounted to negative CNY11.00, nil and positive CNY15.00; and interest on lease liabilities amounted to nil, CNY60.00 and CNY38.00 (US$6.00) for the years ended December 31, 2018, 2019 and 2020, respectively.