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TRADE RECEIVABLES (Tables)
12 Months Ended
Dec. 31, 2022
Trade Receivables  
Schedule of Trade Receivables
             
   December 31, 
   2021   2022   2022 
   CNY   CNY   US$ 
             
Non-current               
Trade receivables from construction contracts   17,033    13,128    1,904 
Less: Impairment allowance   (7,532)   (2,608)   (379)
Total of Non-current trade receivables   9,501    10,520    1,525 
                
Current               
Trade receivables from service concession agreement   11,252    22,927    3,324 
Trade receivables from construction contracts   40,356    34,850    5,052 
Less: Impairment allowance   (10,082)   (11,017)   (1,597)
Total of current trade receivables   41,526    46,760    6,779 
                
Total   51,027    57,280    8,304 
Schedule of Aging Analysis of Trade Receivables
             
   December 31, 
   2021   2022   2022 
   CNY   CNY   US$ 
             
Within 1 year   19,026    18,401    2,667 
Between 1-2 years   5,106    13,896    2,015 
Between 2-3 years   12,796    4,518    655 
Over 3 years   14,099    20,465    2,967 
                
Total   51,027    57,280    8,304 
Schedule of the movement in the loss allowance for trade receivables
             
   December 31, 
   2021   2022   2022 
   CNY   CNY   US$ 
             
Beginning of the year   13,774    17,614    2,554 
(Reversal)/provision for expected credit losses, net   3,840    (3,989)   (578)
                
End of the year   17,614    13,625    1,976 
Schedule of impairment
                              
    Past due 
    Current    Within 1 year    1-2 years    2-3 years    Over 3 years    Total 
As of December 31, 2021:                              
Expected credit loss rate:        6%   26%   13%   48%   26%
Gross carrying amount (CNY)   3,670    16,311    6,865    14,712    27,083    68,641 
Impairment allowances (CNY)        955    1,759    1,916(i)   12,984(ii)   17,614 
                               
As of December 31, 2022:                              
Expected credit loss rate:        0%   9%   29%   34%   19%
Gross carrying amount (CNY)         18,406    15,195    6,399    30,905    70,905 
Impairment allowances (CNY)        5    1,299    1,881    10,440(ii)   13,625 
Impairment allowances (US$)        1    188    273    1,514    1,976 

 

(i)The impairment allowances included CNY221 as of December 31, 2021, for specific trade receivables which were considered to be in default due to conditions which indicated that the Group was unlikely to receive the outstanding contractual amounts in full.

 

(ii)The impairment allowances included an amount of CNY4,646 and CNY4,600 (US$667) as of December 31, 2021 and 2022, respectively, for specific trade receivables which were considered to be in default due to conditions which indicated that the Group was unlikely to receive the outstanding contractual amounts in full.