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FINANCIAL INSTRUMENTS (Tables) | 6 Months Ended
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Jun. 30, 2021
Financial Instruments |
Schedule of financial assets |
Schedule of financial assets |  |  |  |  |  |  |  |  |  |  |  |
|  | December 31, |  |  | June 30, |  |  | June 30, |
|  | 2020 |  |  | 2021 |  |  | 2021 |
|  | CNY |  |  | CNY |  |  | US$ |
|  | (Audited) |  |  | (Unaudited) |  |  | (Unaudited) |
Debt instruments at amortized cost: |  |  |  |  |  |  |  |  |  |  |  |
Financial assets included in other receivables |  |  | 32 |  |  |  | 32 |  |  |  | 5 |
Financial assets at fair value through profit or loss: |  |  |  |  |  |  |  |  |  |  |  |
Listed equity investments (Note i) |  |  | 138,674 |  |  |  | 104,756 |  |  |  | 16,224 |
Total |  |  | 138,706 |  |  |  | 104,788 |  |  |  | 16,229 |
Total Current |  |  | 138,706 |  |  |  | 104,788 |  |  |  | 16,229 |
Total Non-current |  |  | — |  |  |  | — |  |  |  | — |
Schedule of financial liabilities |
Schedule of financial liabilities |  |  |  |  |  |  |  |  |  |  |  |
|  | December 31, |  |  | June 30, |  |  | June 30, |
|  | 2020 |  |  | 2021 |  |  | 2021 |
|  | CNY |  |  | CNY |  |  | US$ |
|  | (Audited) |  |  | (Unaudited) |  |  | (Unaudited) |
Derivatives not designated as hedging instruments: |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities (Note ii) |  |  | — |  |  |  | 8,007 |  |  |  | 1,240 |
Financial liabilities at amortized cost: |  |  |  |  |  |  |  |  |  |  |  |
Trade payables |  |  | 100 |  |  |  | 100 |  |  |  | 15 |
Financial liabilities in other payables and accruals |  |  | 3,029 |  |  |  | 3,248 |  |  |  | 503 |
Due to related companies |  |  | 9,158 |  |  |  | 5,593 |  |  |  | 866 |
Due to the Shareholder |  |  | 7,149 |  |  |  | 14,050 |  |  |  | 2,176 |
Lease liabilities, current |  |  | 745 |  |  |  | 737 |  |  |  | 114 |
Lease liabilities, non-current |  |  | 347 |  |  |  | — |  |  |  | — |
Total |  |  | 20,528 |  |  |  | 31,735 |  |  |  | 4,914 |
Total current |  |  | 20,181 |  |  |  | 31,735 |  |  |  | 4,914 |
Total non-current |  |  | 347 |  |  |  | — |  |  |  | — |
Schedule of fair value instrument |
Schedule of fair value instrument |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of December 31, 2020 |  | Fair value measurement using |
|  | Quoted prices in active markets (Level 1) |  |  | Significant observable inputs (Level 2) |  |  | Significant unobservable inputs (Level 3) |  |  | Total |
|  | (Unaudited) |  |  | (Unaudited) |  |  | (Unaudited) |  |  | (Unaudited) |
|  | CNY |  |  | CNY |  |  | CNY |  |  | CNY |
Recurring fair value measurement: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at fair value through profit or loss |  |  | 138,674 |  |  |  | — |  |  |  | — |  |  |  | 138,674 |
As of June 30, 2021 |  | Fair value measurement using |
|  | Quoted prices in active markets (Level 1) |  |  | Significant observable inputs (Level 2) |  |  | Significant unobservable inputs (Level 3) |  |  | Total |
|  | (Unaudited) |  |  | (Unaudited) |  |  | (Unaudited) |  |  | (Unaudited) |
|  | CNY |  |  | CNY |  |  | CNY |  |  | CNY |
Recurring fair value measurement: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at fair value through profit or loss |  |  | 104,756 |  |  |  | — |  |  |  | — |  |  |  | 104,756 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  | — |  |  |  | 8,007 |  |  |  | — |  |  |  | 8,007 |
As of June 30, 2021 |  | Fair value measurement using |
|  | Quoted prices in active markets (Level 1) |  |  | Significant observable inputs (Level 2) |  |  | Significant unobservable inputs (Level 3) |  |  | Total |
|  | (Unaudited) |  |  | (Unaudited) |  |  | (Unaudited) |  |  | (Unaudited) |
|  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |
Recurring fair value measurement: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at fair value through profit or loss |  |  | 16,224 |  |  |  | — |  |  |  | — |  |  |  | 16,224 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  | — |  |  |  | 1,240 |  |  |  | — |  |  |  | 1,240 |
Schedule of gross carrying amounts |
Schedule of gross carrying amounts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2020 |  | 12-month ECLs |  |  | Lifetime ECLs |  |  |  |
|  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |  |  | Total |
|  | (Audited) |  |  | (Audited) |  |  | (Audited) |  |  | (Audited) |
|  | CNY |  |  | CNY |  |  | CNY |  |  | CNY |
Financial assets included in other receivables |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Normal* |  |  | 32 |  |  |  | — |  |  |  | — |  |  |  | 32 |
- Doubtful* |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Cash and cash equivalents |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Not yet past due |  |  | 2,450 |  |  |  | — |  |  |  | — |  |  |  | 2,450 |
Total |  |  | 2,482 |  |  |  | — |  |  |  | — |  |  |  | 2,482 |
June 30, 2021 |  | 12-month ECLs |  |  | Lifetime ECLs |  |  |  |
|  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |  |  | Total |
|  | (Unaudited) |  |  | (Unaudited) |  |  | (Unaudited) |  |  | (Unaudited) |
|  | CNY |  |  | CNY |  |  | CNY |  |  | CNY |
Financial assets included in other receivables |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Normal* |  |  | 32 |  |  |  | — |  |  |  | — |  |  |  | 32 |
- Doubtful* |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Cash and cash equivalents |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Not yet past due |  |  | 32,538 |  |  |  | — |  |  |  | — |  |  |  | 32,538 |
Total |  |  | 32,570 |  |  |  | — |  |  |  | — |  |  |  | 32,570 |
June 30, 2021 |  | 12-month ECLs |  |  | Lifetime ECLs |  |  |  |
|  | Stage 1 |  |  | Stage 2 |  |  | Stage 3 |  |  | Total |
|  | (Unaudited) |  |  | (Unaudited) |  |  | (Unaudited) |  |  | (Unaudited) |
|  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |
Financial assets included in other receivables |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Normal* |  |  | 5 |  |  |  | — |  |  |  | — |  |  |  | 5 |
- Doubtful* |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Cash and cash equivalents |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Not yet past due |  |  | 5,039 |  |  |  | — |  |  |  | — |  |  |  | 5,039 |
Total |  |  | 5,044 |  |  |  | — |  |  |  | — |  |  |  | 5,044 |
Summary of maturity |
Summary of maturity |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2020 |  | On demand |  |  | Less than 1 year |  |  | 1 to 5 years |  |  | More than 5 years |  |  | Total |
|  | CNY |  |  | CNY |  |  | CNY |  |  | CNY |  |  | CNY |
Trade payables |  |  | — |  |  |  | 100 |  |  |  | — |  |  |  | — |  |  |  | 100 |
Financial liabilities in other payables and accruals |  |  | — |  |  |  | 3,029 |  |  |  | — |  |  |  | — |  |  |  | 3,029 |
Due to related companies |  |  | — |  |  |  | 9,158 |  |  |  | — |  |  |  | — |  |  |  | 9,158 |
Due to the Shareholder |  |  | — |  |  |  | 7,149 |  |  |  | — |  |  |  | — |  |  |  | 7,149 |
Lease liabilities |  |  | — |  |  |  | 753 |  |  |  | 376 |  |  |  | — |  |  |  | 1,129 |
|  |  | — |  |  |  | 20,189 |  |  |  | 376 |  |  |  | — |  |  |  | 20,565 |
June 30, 2021 |  | On demand |  |  | Less than 1 year |  |  | 1 to 5 years |  |  | More than 5 years |  |  | Total |
|  | CNY |  |  | CNY |  |  | CNY |  |  | CNY |  |  | CNY |
Derivative financial liabilities |  |  | 8,007 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 8,007 |
Trade payables |  |  | — |  |  |  | 100 |  |  |  | — |  |  |  | — |  |  |  | 100 |
Financial liabilities in other payables and accruals |  |  | — |  |  |  | 3,248 |  |  |  | — |  |  |  | — |  |  |  | 3,248 |
Due to related companies |  |  | — |  |  |  | 5,593 |  |  |  | — |  |  |  | — |  |  |  | 5,593 |
Due to the Shareholder |  |  | — |  |  |  | 14,050 |  |  |  | — |  |  |  | — |  |  |  | 14,050 |
Lease liabilities |  |  | — |  |  |  | 751 |  |  |  | — |  |  |  | — |  |  |  | 751 |
|  |  | 8,007 |  |  |  | 23,742 |  |  |  | — |  |  |  | — |  |  |  | 31,749 |
June 30, 2021 |  | On demand |  |  | Less than 1 year |  |  | 1 to 5 years |  |  | More than 5 years |  |  | Total |
|  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |  |  | US$ |
Derivative financial liabilities |  |  | 1,240 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,240 |
Trade payables |  |  | — |  |  |  | 15 |  |  |  | — |  |  |  | — |  |  |  | 15 |
Financial liabilities in other payables and accruals |  |  | — |  |  |  | 503 |  |  |  | — |  |  |  | — |  |  |  | 503 |
Due to related companies |  |  | — |  |  |  | 866 |  |  |  | — |  |  |  | — |  |  |  | 866 |
Due to the Shareholder |  |  | — |  |  |  | 2,176 |  |  |  | — |  |  |  | — |  |  |  | 2,176 |
Lease liabilities |  |  | — |  |  |  | 116 |  |  |  | — |  |  |  | — |  |  |  | 116 |
|  |  | 1,240 |  |  |  | 3,676 |  |  |  | — |  |  |  | — |  |  |  | 4,916 |
Schedule of stock exchange |
Schedule of stock exchange |  |  |  |  |  |
|  |  |  |  | High/low |
|  | June 30, 2021 |  |  | Six months ended June 30, 2021 |
|  |  |  |  | 31,085 | /
Hong Kong – Hang Seng Index |  |  | 28,828 |  |  |  | 27,473 |
Schedule of fair value of equity investments |
Schedule of fair value of equity investments |  |  |  |  |  |  |  |  |
|  | Carrying amount of equity investments |  |  | Increase/ (decrease) in profit before tax |  |  | Increase/ (decrease) in equity* |
June 30, 2021 |  | CNY |  |  | CNY |  |  | CNY |
Investments listed in: |  |  |  |  |  |  |  |  |  |  |  |
Hong Kong – Financial assets at fair value through profit or loss |  |  | 104,756 |  |  |  | 1,048/(1,048 | ) |  |  | — |
|  | Carrying amount of equity investments |  |  | Increase/ (decrease) in profit before tax |  |  | Increase/ (decrease) in equity* |
June 30, 2021 |  | US$ |  |  | US$ |  |  | US$ |
Investments listed in: |  |  |  |  |  |  |  |  |  |  |  |
Hong Kong – Financial assets at fair value through profit or loss |  |  | 16,224 |  |  |  | 162/(162 | ) |  |  | — |

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