XML 30 R21.htm IDEA: XBRL DOCUMENT
v3.24.4

FINANCIAL INSTRUMENTS | 6 Months Ended
--- | ---
Jun. 30, 2024
Notes and other explanatory information [abstract] |
FINANCIAL INSTRUMENTS |
| 14. | FINANCIAL INSTRUMENTS
(a) |  | Financial assets
Set out below is an overview of financial assets, other than cash and short-term deposits, held by the Group as of December 31, 2023 and June 30, 2024:
Schedule of financial assets |  |  |  |  |  |  |  |  |
|  | December 31, |  |  | June 30, |
|  | 2023 |  |  | 2024 |  |  | 2024 |
|  | CNY |  |  | CNY |  |  | US$ |
|  | (Audited) |  |  | (Unaudited) |  |  | (Unaudited) |
Debt instruments at amortized cost: |  |  |  |  |  |  |  |  |  |  |  |
Financial assets included in other Receivables |  |  | 3 |  |  |  | 3 |  |  |  | — |
Total |  |  | 3 |  |  |  | 3 |  |  |  | — |
Total Current |  |  | 3 |  |  |  | 3 |  |  |  | — |
Total Non-current |  |  | — |  |  |  | — |  |  |  | — |
(b) |  | Financial liabilities
Set out below, is an overview of financial liabilities of the Group as of December 31, 2023 and June 30, 2024:
Schedule of financial liabilities |  |  |  |  |  |  |  |  |
|  | December 31, |  |  | June 30 |
|  | 2023 |  |  | 2024 |  |  | 2024 |
|  | CNY |  |  | CNY |  |  | US$ |
|  | (Audited) |  |  | (Unaudited) |  |  | (Unaudited) |
Derivatives not designated as hedging instruments: |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities (Note 16) |  |  | — |  |  |  | 4,419 |  |  |  | 608 |
Financial liabilities at amortized cost: |  |  |  |  |  |  |  |  |  |  |  |
Trade payables |  |  | 100 |  |  |  | 100 |  |  |  | 14 |
Financial liabilities in other payables and accruals |  |  | 7,864 |  |  |  | 2,677 |  |  |  | 368 |
Lease liabilities |  |  | 360 |  |  |  | 376 |  |  |  | 52 |
Due to related companies |  |  | 9,069 |  |  |  | 6,221 |  |  |  | 856 |
Due to the Shareholder |  |  | 85,673 |  |  |  | 77,317 |  |  |  | 10,639 |
Total |  |  | 103,066 |  |  |  | 91,110 |  |  |  | 12,537 |
Total current |  |  | 103,066 |  |  |  | 91,110 |  |  |  | 12,537 |
Total non-current |  |  | — |  |  |  | — |  |  |  | — |
(c) |  | Fair value
The following table provides the fair value measurement hierarchy of the Group's financial liabilities as at June 30, 2024:
Schedule of the fair value measurement hierarchy of the Group’s financial assets and financial liabilities |  |  |  |  |  |  |  |  |  |  |  |
|  | Quoted prices in active markets (Level 1) (Unaudited) |  |  | Significant observable inputs(Level 2) (Unaudited) |  |  | Significant unobservable inputs(Level 3) (Unaudited) |  |  | Total |
|  |  | CNY |  |  |  | CNY |  |  |  | CNY |  |  |  | CNY |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  | — |  |  |  | 4,419 |  |  |  | — |  |  |  | 4,419 |
|  | Quoted prices in active markets (Level 1) (Unaudited) |  |  | Significant observable inputs(Level 2) (Unaudited) |  |  | Significant unobservable inputs(Level 3) (Unaudited) |  |  | Total |
|  |  | US$ |  |  |  | US$ |  |  |  | US$ |  |  |  | US$ |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  | — |  |  |  | 608 |  |  |  | — |  |  |  | 608 |
There are no financial assets measured at fair value as of December 31, 2023 and June 30,2024.

X
- Definition The disclosure of financial instruments classified as held for trading. [Refer: Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfFinancialInstrumentsHeldForTradingExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_NotesAndOtherExplanatoryInformationAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration