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PROFIT/(LOSS) BEFORE INCOME TAX (Tables)
 12 Months Ended
Dec. 31, 2022
Profitloss Before Income Tax  
Schedule of the profit/(loss) before tax is arrived at after (crediting)/charging
                 
   Year Ended December 31, 
   2020   2021   2022   2022 
   CNY   CNY   CNY   US$ 
                 
                 
Crediting:                    
Finance income (Note 5)   (15,468)   (16,935)   (15,607)   (2,263)
                     
Charging:                    
Cost of sales                    
- Sales of copper ores   6,854    —      —      —   
- Sales of water treatment equipment   —      —      94    14 
- Construction service   6,479    12,876    8,580    1,244 
- Operation and maintenance services   3,177    162    —      —   
- Operation services related to service concession arrangements   3,878    5,067    5,811    842 
- Construction services related to service concession arrangement   18,827    389    —      —   
Cost of sales    39,215    18,494    14,485    2,100 
                     
Depreciation                    
- Property, plant and equipment (Note 11)   565    510    304    44 
- Right-of-use assets (Note 13)   1,663    1,366    1,413    205 
Amortization of intangible assets* (Note 12)   156    884    813    118 
Expense relating to short-term leases (Note 13)   496    601    490    71 
Impairment losses/(reversal) on financial assets:                    
- Trade receivables   4,544    3,840    (3,989)   (578)
- Contract assets   172    357    171    25 
- Other receivables   —      239    2,745    397 
- Amounts due from related companies   (554)   (1,106)   —      —   
Fair value (gain)/loss on financial instruments:                    
- Financial assets at fair value through profit or loss   (31,334)   45,816    —      —   
- Derivative financial liabilities (Note 22 (b))   —      (7,467)   (1,007)   (146)
Consultants share option expense (Note 27)   —      —      16,152    2,342 
Issuance expense related to placement   —      1,579    —      —   
Other (income)/losses   (1,616)   183    (904)   (131)
Finance costs (Note 5)   3,749    4,359    3,395    492 
                     
Employee benefit expenses** (Note 7)   11,412    11,496    10,587    1,535 

 

*The amortization of intangible assets allocated to cost of sales amounted to CNY115, CNY835 and CNY766 (US$111) and administrative expenses amounted to CNY41, CNY49 and CNY47 (US$7) on the face of the consolidated statements of profit or loss for the years ended December 31, 2020, 2021 and 2022.

 

**The employee benefit expenses allocated to cost of sales amounted to CNY3,371, CNY2,772 and CNY1,418 (US$206), selling and distribution expenses amounted to CNY238, CNY159, CNY111 (US$16) and administrative expenses amounted to CNY7,803, CNY8,565 and CNY9,058 (US$1,313) on the face of the consolidated statements of profit or loss for the years ended December 31, 2020, 2021 and 2022.