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LOSS BEFORE INCOME TAX FROM CONTINUING OPERATIONS | 12 Months Ended
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Dec. 31, 2019
Disclosure of loss before income tax from continuing operations [Abstract] |
LOSS BEFORE INCOME TAX FROM CONTINUING OPERATIONS | 11. LOSS BEFORE INCOME TAX FROM CONTINUING OPERATIONS The Group's loss before tax from continuing operations is arrived at after charging/(crediting):
|  | Year Ended December 31, |
|  | 2017 |  |  | 2018 |  |  | 2019 |  |  | 2019 |
|  | CNY |  |  | CNY |  |  | CNY |  |  | US$ |
Crediting: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest income on bank deposits |  |  | 39 |  |  |  | 26 |  |  |  | 16 |  |  |  | 2 |
Charging: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of sales |  |  | — |  |  |  | — |  |  |  | 12,752 |  |  |  | 1,831 |
Finance costs* |  |  | 14 |  |  |  | (5 | ) |  |  | 62 |  |  |  | 9 |
Auditors' remuneration: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Audit fee |  |  | 2,000 |  |  |  | 1,000 |  |  |  | 1,000 |  |  |  | 144 |
- Audit related fee |  |  | — |  |  |  | — |  |  |  | 48 |  |  |  | 7 |
Sub-total |  |  | 2,000 |  |  |  | 1,000 |  |  |  | 1,048 |  |  |  | 151 |
Employee benefit expenses (Note 12) |  |  | 697 |  |  |  | 1,878 |  |  |  | 1,733 |  |  |  | 250 |
Depreciation and amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Property, plant and equipment (Note 4) |  |  | 8 |  |  |  | 67 |  |  |  | 66 |  |  |  | 9 |
- Right-of-use assets (Note 5(c)) |  |  | — |  |  |  | — |  |  |  | 1,187 |  |  |  | 171 |
Lease payments not included in the measurement of lease liabilities (Note 5(c)) |  |  | — |  |  |  | — |  |  |  | 46 |  |  |  | 7 |
Operating lease rental: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Office properties |  |  | 747 |  |  |  | 1,189 |  |  |  | — |  |  |  | — |
——————— * Finance costs from continuing operations mainly represented bank charges, foreign currency exchange differences and interest on lease liabilities. The amounts of bank charges were CNY1.00, CNY6.00 and CNY2.00 (US$0.29), the foreign currency exchange differences amounted to CNY13.00, negative CNY11.00 and nil, and interest on lease liabilities amounted to nil, nil and CNY60.00 (US$8.62) for the years ended December 31, 2017, 2018 and 2019, respectively.

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