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SCHEDULE OF ASSETS AND LIABILITIES OF DISPOSAL GROUP CLASSIFIED AS HELD FOR SALE (Details) - CNY (¥) ¥ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
ASSETS CLASSIFIED AS HELD FOR SALE |  |
Right-of-use assets, net |  | ¥ 469
Inventories, net |  |
Other receivables and prepayments | 5,895 | 5,802
Total assets | 121,502 | 110,006
LIABILITIES DIRECTLY ASSOCIATED WITH ASSETS CLASSIFIED AS HELD FOR SALE |  |
Accrued liabilities and other payables |  | 3,079
Lease liabilities |  | 485
Taxes payable | 1,993 | 582
Total liabilities | ¥ 19,261 | 103,541
Assets and liabilities classified as held for sale [member] |  |
ASSETS CLASSIFIED AS HELD FOR SALE |  |
Right-of-use assets, net |  | 30,937
Inventories, net |  | 28,749
Trade receivables, net |  | 11,683
Other receivables and prepayments |  | 3,000
Cash and bank balances |  | 306
Total assets |  | 74,675
LIABILITIES DIRECTLY ASSOCIATED WITH ASSETS CLASSIFIED AS HELD FOR SALE |  |
Accrued liabilities and other payables |  | 19,197
Amounts owed to related parties |  | 35,057
Lease liabilities |  | 33,325
Taxes payable |  | 951
Total liabilities |  | ¥ 88,530

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- Definition The amount of liabilities related to the entity's leases. Lease is a contract, or part of a contract, that conveys the right to use an underlying asset for a period of time in exchange for consideration. + 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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