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FINANCIAL INSTRUMENTS (Details-Fair Value) ¥ in Thousands, $ in Thousands | Jun. 30, 2023 USD ($) | Jun. 30, 2023 CNY (¥) | Dec. 31, 2022 CNY (¥)
--- | --- | --- | ---
Financial liabilities |  |  |
Carrying amount | $ 9,996 | ¥ 72,500 | ¥ 74,000
Fair value | 10,532 | 76,396 | 77,636
Loans and Borrowings [Member] |  |  |
Financial liabilities |  |  |
Carrying amount | 9,996 | 72,500 | 74,000
Fair value | $ 10,532 | ¥ 76,396 | ¥ 77,636

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- Definition The amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 8 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_8_e&doctype=Standard -URIDate 2023-03-23 + Details
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