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CAPITAL MANAGEMENT (Tables) | 12 Months Ended
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Dec. 31, 2021
CAPITAL MANAGEMENT |
Schedule of capital structure | The Company monitors capital on the basis of the debt to capital ratio, which is calculated as net debts divided by equity attributable to shareholders of the Company. ​
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31, |
​ |  | 2021 |  | 2020 |
​ | ​ | RMB’000 | ​ | RMB’000 |
Interest-bearing bank borrowings |  | — |  | — | ​
Amounts owed to related parties |  | 36,348 |  | 36,348 | ​
Total debts |  | 36,348 |  | 36,348 | ​
Less: Cash and cash equivalents (excluding restricted bank balances) |  | (27,880) |  | (12,344) | ​
Net debts |  | 8,548 |  | 24,004 | ​
Equity attributable to shareholders of the Company |  | 61,943 |  | 97,349 | ​
Gearing ratio |  | 13.8 | % | 24.7 | %

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