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RIGHT-OF-USE ASSETS AND LEASES LIABILITIES | 12 Months Ended
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Dec. 31, 2023
Notes and other explanatory information [abstract] |
RIGHT-OF-USE ASSETS AND LEASES LIABILITIES | 23. RIGHT-OF-USE ASSETS AND LEASES LIABILITIES (a) Amounts recognized in the consolidated statement of financial position The carrying amounts of right-of-use assets for lease are as below: SUMMARY OF CARRYING AMOUNTS OF RIGHT-OF-USE ASSETS FOR LEASE
Net book amount at January 1, 2022 |  | RMB 44,288,000
Net book amount at December 31, 2022 |  | RMB 469,000
Net book amount at January 1, 2023 |  | RMB 469,000
Net book amount at December 31, 2023 |  | RMB nil
As of December 31, 2022, total net book amount of right-of-use assets of discontinued operations amounts was RMB 30,937,000. During the year ended December 31, 2022, Hengdali subleased all its land and buildings. The cost, accumulated depreciation and impairment of land and buildings were reclassified to investment property. The net effect on the consolidated balance sheet was nil. The lease liabilities for continuing operations are as below: SCHEDULE OF LEASE LIABILITIES
|  | 2023 |  |  | 2022 |
|  | As of December 31, |
|  | 2023 |  |  | 2022 |
|  | RMB’000 |  |  | RMB’000 |
Lease liabilities - current |  |  | — |  |  |  | 328 |
Lease liabilities – noncurrent |  |  | — |  |  |  | 157 |
Total lease liabilities |  |  | — |  |  |  | 485 |
As of December 31, 2022, total lease liabilities of discontinued operations was RMB 33,325,000 (Note 30). Contractual undiscounted cash flows for the leases: SCHEDULE OF CONTRACTUAL UNDISCOUNTED CASH FLOWS FOR THE LEASES
|  |  | As of December 31, 2023 |
|  |  | Within one year |  |  |  | One to five years |  |  |  | Total contractual undiscounted cash flow |
|  |  | RMB’000 |  |  |  | RMB’000 |  |  |  | RMB’000 |
|  |  | — |  |  |  | — |  |  |  | — |
(b) Amounts recognized in the consolidated income statement The consolidated income statement shows the following amounts from continuing operations relating to leases: SUMMARY OF CONSOLIDATED INCOME STATEMENT SHOWING THE AMOUNTS RELATING TO LEASES
|  |  | Year ended |
|  |  | December 31, 2023 |
Amortization charge of right-of-use assets |  |  | — |
Interest expense |  |  | — |
|  | Year ended |
|  | December 31, 2022 |
Amortization charge of right-of-use assets |  |  | 484 |
Interest expense |  |  | 25 |
|  | Year ended |
|  | December 31, 2021 |
Amortization charge of right-of-use assets |  |  | 1,266 |
Interest expense |  |  | 51 |
The consolidated income statement shows the following amounts from discontinued operations relating to leases:
|  | Year ended |
|  | December 31, 2023 |
Amortization charge of right-of-use assets |  |  | 4,267 |
Interest expense |  |  | 293 |
|  | Year ended |
|  | December 31, 2022 |
Amortization charge of right-of-use assets |  |  | 12,801 |
Interest expense |  |  | 1,479 |
|  | Year ended |
|  | December 31, 2021 |
Amortization charge of right-of-use assets |  |  | 12,801 |
Interest expense |  |  | 2,115 |
The total cash outflow in financing activities for leases during the years ended December 31, 2023, 2022 and 2021 was RMB nil, RMB 358,000 and RMB 1,144,000, respectively. The total cash outflow in financing activities from discontinued operations for leases during the years ended December 31, 2023, 2022 and 2021 was RMB 14,303,000, RMB 14,303,000 and RMB 14,303,000, respectively.

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- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Section Presentation -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2023-03-23 + Details
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