LOSS BEFORE INCOME TAX

6 Months Ended

Jun. 30, 2021

Loss Before Income Tax

LOSS BEFORE INCOME TAX

5. LOSS BEFORE INCOME TAX

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

	Six months ended June 30,
	2020			2021			2021
	CNY			CNY			US$
	(Unaudited)			(Unaudited)			(Unaudited)
Crediting:
Interest income on bank deposits		(9	)		(5	)		(1	)
Charging:
Cost of sales		6,844			—			—
Finance costs*		13			129			20
Issuance expense in related to placement (Note 14 and 15)		—			1,579			245
Employee benefit expenses		632			696			108
Depreciation and amortization:
- Property, plant and equipment		32			33			5
- Right-of-use assets (Note 10(a))		577			360			56
Fair value loss, net:
- Financial assets at fair value through profit or loss (Note 12.1)		—			26,015			4,029
- Derivative financial liabilities (Note 12.2)		—			(1,208	)		(187	)
Expense relating to short-term leases (included in administrative expenses)		116			117			18

* Finance costs from operations mainly represented bank charges, foreign currency exchange differences and interest on lease liabilities. The amounts of bank charges were CNY4.00 and CNY3.00 (US$0.46); the foreign currency exchange losses amounted to nil and CNY105.00 (US$16.26); and the interest on lease liabilities amounted to CNY9.00 and CNY21.00 (US$3.25), for the six months ended June 30, 2020 and 2021, respectively.