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CONTRACT ASSETS (Details)
¥ in Thousands, $ in Thousands
Dec. 31, 2021
USD ($)
Dec. 31, 2021
CNY (¥)
Dec. 31, 2020
CNY (¥)
Jan. 01, 2020
CNY (¥)
IfrsStatementLineItems [Line Items]        
Non-current contract assets $ 14,323 ¥ 91,035 ¥ 111,689 ¥ 91,486
Allowance account for credit losses of financial assets 4 (27) (27) (23)
Allowance account for credit losses of financial assets (4) 27 27 23
Current contract assets 2,412 15,331 14,558 11,928
[custom:AllowanceAccountForCreditLossOfFinancialAssets-0] (84) (535) (178) (10)
[custom:ContractAsset-0] 16,735 106,366 126,247 103,414
Service concession arrangements [member]        
IfrsStatementLineItems [Line Items]        
Non-current contract assets [1] 14,327 91,062 91,412 75,614
Current contract assets [1] 1,168 7,423 7,423 1,532
Service concession rights [member]        
IfrsStatementLineItems [Line Items]        
Non-current contract assets [2] 20,304 15,895
Current contract assets [3] $ 1,328 ¥ 8,443 ¥ 7,313 ¥ 10,406
[1] Service concession assets bearing an imputed interest of 7% arose from the Group’s revenue from construction service under a BOT arrangement rendered by the Group’s non wholly owned subsidiary, Shaoguan Angrui. The facilities that the service concession arrangement relate to were under construction phases from June 2018 to December 2020 and commenced operation in January 2021.
[2] Concession right represents the intangible assets component arising from performance under the construction contract in connection with the service concession arrangement during the construction phases from June 2018 to December 2020. The accumulated amount transferred to intangible assets when the service concession arrangement commenced operation in January 2021.
[3] The balances as of December 31, 2020 and 2021 comprised contract assets arising from performance under a water treatment plant construction service contract. Such contracts include payment schedules that require stage payments over the service periods when milestones are reached.