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v3.23.3

SCHEDULE OF LOSS BEFORE TAXATION (Details) - CNY (¥) ¥ in Thousands | 6 Months Ended
--- | ---
Jun. 30, 2023 | Jun. 30, 2022
Notes and other explanatory information [abstract] |  |
Interest expense on lease liability | ¥ 293 | ¥ 753
Cost of inventories recognized as an expense (including depreciation charge of right-of-use assets for leases) | 7,557 | 19,025
Depreciation of fixed assets | 178 | 132
Depreciation charge of right-of-use assets for leases (included in the administrative expenses) |  | 163
Research and development costs | 294 | 806
Staff costs (including key management personnel remuneration) | ¥ 6,244 | ¥ 5,962

X
- Definition The amount of inventories recognised as an expense during the period. [Refer: Inventories] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 2 -IssueDate 2023-01-01 -Paragraph 36 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2023-en-r&anchor=para_36_d&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of depreciation expense. Depreciation is the systematic allocation of depreciable amounts of tangible assets over their useful lives. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of depreciation of right-of-use assets. [Refer: Depreciation and amortisation expense; Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 53 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_102&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_99&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 104 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_104&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of interest expense on lease liabilities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 53 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53_b&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of expenditure directly attributable to research or development activities, recognised in profit or loss. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2023-01-01 -Paragraph 126 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2023-en-r&anchor=para_126&doctype=Standard -URIDate 2023-03-23 + Details
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