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(LOSS)/PROFIT BEFORE INCOME TAX (Schedule of Group's (Loss)/Profit Before Tax) (Details) ¥ in Thousands, $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2020 USD ($) | Dec. 31, 2020 CNY (¥) | Dec. 31, 2019 USD ($) | Dec. 31, 2019 CNY (¥) | Dec. 31, 2018 CNY (¥)
Crediting: |  |  |  |  |  |
Interest income on bank deposits | ¥ |  |  | ¥ (18) |  | ¥ (16) | ¥ (26)
Charging: |  |  |  |  |  |
Cost of sales | ¥ |  |  | 6,854 |  | 12,752 |
Finance costs | ¥ | [1] |  | 60 |  | 62 | (5)
Auditors' remuneration: |  |  |  |  |  |
- Audit fee | ¥ |  |  | 1,000 |  | 1,000 | 1,000
- Audit related fee | ¥ |  |  | 50 |  | 48 |
Sub-total | ¥ |  |  | 1,050 |  | 1,048 | 1,000
Employee benefit expenses (Note 12) | ¥ |  |  | 1,327 |  | 1,733 | 1,878
Depreciation and amortization: |  |  |  |  |  |
- Property, plant and equipment (Note 3) | ¥ |  |  | 65 |  | 66 | 67
- Right-of-use assets (Note 4(c)) | ¥ |  |  | 976 |  | 1,187 |
Fair value gain, net: |  |  |  |  |  |
Fair value gain on financial assets at fair value through profit or loss (Note 7) | ¥ |  |  | 31,334 |  |  |
Expense relating to short-term leases (included in administrative expenses) (Note 4(c)) | ¥ |  |  | 97 |  | 46 |
Operating lease rental: |  |  |  |  |  |
- Office properties | ¥ |  |  |  |  |  | ¥ 1,189
USD [Member] |  |  |  |  |  |
Crediting: |  |  |  |  |  |
Interest income on bank deposits | $ |  | $ (3) |  |  |  |
Charging: |  |  |  |  |  |
Cost of sales | $ |  | 1,050 |  |  |  |
Finance costs | $ | [1] | 9 |  |  |  |
Auditors' remuneration: |  |  |  |  |  |
- Audit fee | $ |  | 153 |  |  |  |
- Audit related fee | $ |  | 8 |  |  |  |
Sub-total | $ |  | 161 |  |  |  |
Employee benefit expenses (Note 12) | $ |  | 203 |  |  |  |
Depreciation and amortization: |  |  |  |  |  |
- Property, plant and equipment (Note 3) | $ |  | 10 |  |  |  |
- Right-of-use assets (Note 4(c)) | $ |  | 149 |  | $ 182 |  |
Fair value gain, net: |  |  |  |  |  |
Fair value gain on financial assets at fair value through profit or loss (Note 7) | $ |  | 4,798 |  |  |  |
Expense relating to short-term leases (included in administrative expenses) (Note 4(c)) | $ |  | 15 |  |  |  |
Operating lease rental: |  |  |  |  |  |
- Office properties | $ |  |  |  |  |  |
[1] | Finance costs mainly represent bank charges, foreign currency exchange differences and interest on lease liabilities. The amounts of bank charges were CNY6.00, CNY2.00 and CNY7.00 (US$1.00); the foreign currency exchange differences amounted to negative CNY11.00, nil and positive CNY15.00; and interest on lease liabilities amounted to nil, CNY60.00 and CNY38.00 (US$6.00) for the years ended December 31, 2018, 2019 and 2020, respectively.

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