FINANCIAL INSTRUMENTS (Tables)

6 Months Ended

Jun. 30, 2021

Financial Instruments

Schedule of financial assets

	December 31,		June 30,		June 30,
	2020		2021		2021
	CNY		CNY		US$
	(Audited)		(Unaudited)		(Unaudited)
Debt instruments at amortized cost:
Financial assets included in other receivables		32		32		5
Financial assets at fair value through profit or loss:
Listed equity investments (Note i)		138,674		104,756		16,224
Total		138,706		104,788		16,229
Total Current		138,706		104,788		16,229
Total Non-current		—		—		—

Schedule of financial liabilities

	December 31,		June 30,		June 30,
	2020		2021		2021
	CNY		CNY		US$
	(Audited)		(Unaudited)		(Unaudited)
Derivatives not designated as hedging instruments:
Derivative financial liabilities (Note ii)		—		8,007		1,240
Financial liabilities at amortized cost:
Trade payables		100		100		15
Financial liabilities in other payables and accruals		3,029		3,248		503
Due to related companies		9,158		5,593		866
Due to the Shareholder		7,149		14,050		2,176
Lease liabilities, current		745		737		114
Lease liabilities, non-current		347		—		—
Total		20,528		31,735		4,914
Total current		20,181		31,735		4,914
Total non-current		347		—		—

Schedule of fair value instrument

As of December 31, 2020	Fair value measurement using
	Quoted prices in active markets (Level 1)		Significant observable inputs (Level 2)		Significant unobservable inputs (Level 3)		Total
	(Unaudited)		(Unaudited)		(Unaudited)		(Unaudited)
	CNY		CNY		CNY		CNY
Recurring fair value measurement:
Financial assets
Financial assets at fair value through profit or loss		138,674		—		—		138,674

As of June 30, 2021	Fair value measurement using
	Quoted prices in active markets (Level 1)		Significant observable inputs (Level 2)		Significant unobservable inputs (Level 3)		Total
	(Unaudited)		(Unaudited)		(Unaudited)		(Unaudited)
	CNY		CNY		CNY		CNY
Recurring fair value measurement:
Financial assets
Financial assets at fair value through profit or loss		104,756		—		—		104,756
Financial liabilities
Derivative financial liabilities		—		8,007		—		8,007

As of June 30, 2021	Fair value measurement using
	Quoted prices in active markets (Level 1)		Significant observable inputs (Level 2)		Significant unobservable inputs (Level 3)		Total
	(Unaudited)		(Unaudited)		(Unaudited)		(Unaudited)
	US$		US$		US$		US$
Recurring fair value measurement:
Financial assets
Financial assets at fair value through profit or loss		16,224		—		—		16,224
Financial liabilities
Derivative financial liabilities		—		1,240		—		1,240

Schedule of gross carrying amounts

December 31, 2020	12-month ECLs		Lifetime ECLs
	Stage 1		Stage 2		Stage 3		Total
	(Audited)		(Audited)		(Audited)		(Audited)
	CNY		CNY		CNY		CNY
Financial assets included in other receivables
- Normal*		32		—		—		32
- Doubtful*		—		—		—		—
Cash and cash equivalents
- Not yet past due		2,450		—		—		2,450
Total		2,482		—		—		2,482

June 30, 2021	12-month ECLs		Lifetime ECLs
	Stage 1		Stage 2		Stage 3		Total
	(Unaudited)		(Unaudited)		(Unaudited)		(Unaudited)
	CNY		CNY		CNY		CNY
Financial assets included in other receivables
- Normal*		32		—		—		32
- Doubtful*		—		—		—		—
Cash and cash equivalents
- Not yet past due		32,538		—		—		32,538
Total		32,570		—		—		32,570

June 30, 2021	12-month ECLs		Lifetime ECLs
	Stage 1		Stage 2		Stage 3		Total
	(Unaudited)		(Unaudited)		(Unaudited)		(Unaudited)
	US$		US$		US$		US$
Financial assets included in other receivables
- Normal*		5		—		—		5
- Doubtful*		—		—		—		—
Cash and cash equivalents
- Not yet past due		5,039		—		—		5,039
Total		5,044		—		—		5,044

Summary of maturity

December 31, 2020	On demand		Less than 1 year		1 to 5 years		More than 5 years		Total
	CNY		CNY		CNY		CNY		CNY
Trade payables		—		100		—		—		100
Financial liabilities in other payables and accruals		—		3,029		—		—		3,029
Due to related companies		—		9,158		—		—		9,158
Due to the Shareholder		—		7,149		—		—		7,149
Lease liabilities		—		753		376		—		1,129
		—		20,189		376		—		20,565

June 30, 2021	On demand		Less than 1 year		1 to 5 years		More than 5 years		Total
	CNY		CNY		CNY		CNY		CNY
Derivative financial liabilities		8,007		—		—		—		8,007
Trade payables		—		100		—		—		100
Financial liabilities in other payables and accruals		—		3,248		—		—		3,248
Due to related companies		—		5,593		—		—		5,593
Due to the Shareholder		—		14,050		—		—		14,050
Lease liabilities		—		751		—		—		751
		8,007		23,742		—		—		31,749

June 30, 2021	On demand		Less than 1 year		1 to 5 years		More than 5 years		Total
	US$		US$		US$		US$		US$
Derivative financial liabilities		1,240		—		—		—		1,240
Trade payables		—		15		—		—		15
Financial liabilities in other payables and accruals		—		503		—		—		503
Due to related companies		—		866		—		—		866
Due to the Shareholder		—		2,176		—		—		2,176
Lease liabilities		—		116		—		—		116
		1,240		3,676		—		—		4,916

Schedule of stock exchange

			High/low
	June 30, 2021		Six months ended June 30, 2021
			31,085		/
Hong Kong – Hang Seng Index		28,828		27,473

Schedule of fair value of equity investments

	Carrying amount of equity investments		Increase/ (decrease) in profit before tax			Increase/ (decrease) in equity*
June 30, 2021	CNY		CNY			CNY
Investments listed in:
Hong Kong – Financial assets at fair value through profit or loss		104,756		1,048/(1,048	)		—

	Carrying amount of equity investments		Increase/ (decrease) in profit before tax			Increase/ (decrease) in equity*
June 30, 2021	US$		US$			US$
Investments listed in:
Hong Kong – Financial assets at fair value through profit or loss		16,224		162/(162	)		—