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v3.23.3

Consolidated Statements of Financial Position - CNY (¥) ¥ in Thousands | Jun. 30, 2023 | Dec. 31, 2022
--- | --- | ---
NONCURRENT ASSETS |  |  |
Property and equipment, net | ¥ 1,327 |  | ¥ 1,006
Intangible assets, net | 5 |  | 6
Right-of-use assets, net |  |  | 469
Note Receivable | 58,744 |  |
Total noncurrent assets | 60,076 |  | 1,481
CURRENT ASSETS |  |  |
VAT receivables | 463 |  | 142
Due from related party | 242 |  |
Loan receivables | 32,470 |  |
Other receivables and prepayments | 27,759 |  | 19,180
Available-for-sale financial assets | 7,651 |  | 8,523
Restricted cash |  |  | 2,069
Cash and bank balances | 3,140 |  | 3,936
Total current assets | 71,725 |  | 33,850
Assets classified as held for sale |  |  | 74,675
Total assets | 131,801 |  | 110,006
CURRENT LIABILITIES |  |  |
Trade payables | 2,594 |  | 3,079
Accrued liabilities and other payables | 856 |  | 799
Unearned revenue | 391 |  |
Amounts owed to related parties | 131 |  | 1,291
Note payable | 9,268 |  |
Lease liabilities |  |  | 328
Taxes payable | 77 |  | 582
Total current liabilities | 13,317 |  | 6,079
NET CURRENT ASSETS | 58,408 |  | 27,771
NONCURRENT LIABILITIES |  |  |
Lease liabilities |  |  | 157
Note payable |  |  | 8,775
Total noncurrent liabilities |  |  | 8,932
Liabilities directly associated with assets classified as held for sale |  |  | 88,530
Total liabilities | 13,317 |  | 103,541
NET ASSETS | 118,484 |  | 6,465
EQUITY |  |  |
Share capital | 3,532 | [1] | 1,288
Reserves | 109,571 |  | (241)
Noncontrolling interest | 5,381 |  | 5,418
Total equity | ¥ 118,484 |  | ¥ 6,465
[1] | The number of shares reflected the one-for-ten reverse split effective on September 18, 2023.

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- Definition The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph 12 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_12_f&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 10 -IssueDate 2023-01-01 -Paragraph 22 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=10&code=ifrs-tx-2023-en-r&anchor=para_22&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph q -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_q&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of assets that do not meet the definition of current assets. [Refer: Current assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B12 -Subparagraph b -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B12_b_ii&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 66 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_66&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2023-01-01 -Paragraph 38 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2023-en-r&anchor=para_38&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of non-current lease liabilities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 47 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_47_b&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B12 -Subparagraph b -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B12_b_iv&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 69 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_69&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of non-current loans and receivables. [Refer: Loans and receivables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expired 2023-01-01 -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 8 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_8_c&doctype=Standard&book=b -URIDate 2023-03-23 + Details
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- Definition A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_e&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 53 -Subparagraph j -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53_j&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 47 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_47_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph k -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_k&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78&doctype=Standard -URIDate 2023-03-23 + Details
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