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TRADE RECEIVABLE | 6 Months Ended
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Jun. 30, 2023
Trade Receivable |
TRADE RECEIVABLE |
| 10. | TRADE RECEIVABLE
Schedule of trade receivables |  |  |  |  |  |  |  |  |  |  |  |
|  | December 31, |  |  | June 30, |
|  | 2022 |  |  | 2023 |  |  | 2023 |
|  | CNY |  |  | CNY |  |  | US$ |
|  | (Audited) |  |  | (Unaudited) |  |  | (Unaudited) |
Non-current |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables from third parties |  |  | 13,128 |  |  |  | 8,460 |  |  |  | 1,166 |
Less: Impairment allowance |  |  | (2,608 | ) |  |  | (3,746 | ) |  |  | (516 | )
Total of Non-current trade receivables |  |  | 10,520 |  |  |  | 4,714 |  |  |  | 650 |
Current |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables from service concession agreement |  |  | 22,927 |  |  |  | 29,276 |  |  |  | 4,036 |
Trade receivables from construction contracts |  |  | 34,850 |  |  |  | 37,265 |  |  |  | 5,137 |
Less: Impairment allowance |  |  | (11,017 | ) |  |  | (10,267 | ) |  |  | (1,415 | )
Total of current trade receivables |  |  | 46,760 |  |  |  | 56,274 |  |  |  | 7,758 |
Total |  |  | 57,280 |  |  |  | 60,988 |  |  |  | 8,408 |
An aging analysis of the trade receivables as of the end of the reporting period, based on the invoice date and net of loss allowance, is as follows:
Schedule of aging analysis of the trade receivables |  |  |  |  |  |  |  |  |
|  | December 31, |  |  | June 30, |
|  | 2022 |  |  | 2023 |  |  | 2023 |
|  | CNY |  |  | CNY |  |  | US$ |
|  | (Audited) |  |  | (Unaudited) |  |  | (Unaudited) |
Within 1 year |  |  | 18,401 |  |  |  | 14,577 |  |  |  | 2,010 |
Between 1-2 years |  |  | 13,896 |  |  |  | 13,058 |  |  |  | 1,800 |
Between 2-3 years |  |  | 4,518 |  |  |  | 11,860 |  |  |  | 1,635 |
Over 3 years |  |  | 20,465 |  |  |  | 21,493 |  |  |  | 2,963 |
Total |  |  | 57,280 |  |  |  | 60,988 |  |  |  | 8,408 |
Movements of loss allowance during the year/period are analyzed as follows:
Schedule of loss allowance for trade receivables |  |  |  |  |  |  |  |  |
|  | Year Ended December 31, |  |  | Six Months Ended June 30, |
|  | 2022 |  |  | 2023 |  |  | 2023 |
|  | CNY |  |  | CNY |  |  | US$ |
|  | (Audited) |  |  | (Unaudited) |  |  | (Unaudited) |
Beginning of the year/period |  |  | 17,614 |  |  |  | 13,625 |  |  |  | 1,878 |
Provision for expected credit losses (“ECLs”) |  |  | (3,989 | ) |  |  | 388 |  |  |  | 53 |
End of the year/period |  |  | 13,625 |  |  |  | 14,013 |  |  |  | 1,931 |
The Group elected to apply the simplified approach for providing impairment for ECLs prescribed by IFRS 9, which permits the use of the lifetime expected loss provision for all trade receivables. To measure ECLs, trade receivables were classified according to the characteristics of shared credit risk and days past due. The ECLs below also incorporate forward looking information. The impairment as of December 31, 2022 and June 30, 2023 was determined as follows:
Schedule of impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | Past Due |
|  | Current |  |  | within 1 years |  |  | 1-2 years |  |  | 2-3 years |  |  | over 3 years |  |  | Total |
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 | (i) |  |  | 13,625 |
As of June 30, 2023: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expected credit loss rate |  |  |  |  |  |  | 0 | % |  |  | 0 | % |  |  | 12 | % |  |  | 36 | % |  |  | 19 | %
Gross carrying amount (CNY) |  |  | 335 |  |  |  | 14,291 |  |  |  | 13,062 |  |  |  | 13,474 |  |  |  | 33,839 |  |  |  | 75,001 |
Impairment allowances (CNY) |  |  | — |  |  |  | 49 |  |  |  | 4 |  |  |  | 1,614 |  |  |  | 12,346 | (i) |  |  | 14,013 |
Impairment allowances (US$) |  |  | — |  |  |  | 7 |  |  |  | 1 |  |  |  | 222 |  |  |  | 1,701 |  |  |  | 1,931 |
(i) | The impairment allowances included an amount of CNY4,600 and CNY4,619 (US$637) as of December 31, 2022 and June 30, 2023, 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.

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