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DEFERRED TAX ASSETS AND LIABILITIES | 12 Months Ended
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Dec. 31, 2022
Deferred Tax Assets And Liabilities |
DEFERRED TAX ASSETS AND LIABILITIES |
24. |  | DEFERRED TAX ASSETS AND LIABILITIES
(a) |  | Deferred tax balance
Net deferred tax assets and liabilities recognized in the consolidated statements of financial position are as follows:
Schedule of net deferred tax assets and liabilities |  |  |  |  |  |  |  |  |
|  | As of |
|  | December 31, |
|  | 2021 |  |  | 2022 |  |  | 2022 |
|  | CNY |  |  | CNY |  |  | US$ |
Deferred tax assets |  |  | 3,291 |  |  |  | 488 |  |  |  | 71 |
Offset amount |  |  | (3,225 | ) |  |  | (488 | ) |  |  | (71 | )
Deferred tax assets after offsetting |  |  | 66 |  |  |  | — |  |  |  | — |
Deferred tax liabilities before offsetting |  |  | 5,769 |  |  |  | 5,764 |  |  |  | 836 |
Offset amount |  |  | (3,225 | ) |  |  | (488 | ) |  |  | (71 | )
Deferred tax liabilities after offsetting |  |  | 2,544 |  |  |  | 5,276 |  |  |  | 765 |
(b) |  | Gross movement on the deferred tax account
The gross movement on the deferred income tax accounts is as follows:
Schedule of gross movement of the deferred tax account |  |  |  |  |  |  |  |  |  |  |  |
|  | 2021 |  |  | 2022 |  |  | 2022 |
|  |  | CNY |  |  |  | CNY |  |  |  | US$ |
As of January 1 |  |  | 7,506 |  |  |  | 2,478 |  |  |  | 360 |
Credited to other capital reserve |  |  | (4,463 | ) |  |  | — |  |  |  | — |
(Credited)/charged to the consolidated statements of profit or loss during the year (Note 8) |  |  | (159 | ) |  |  | 2,798 |  |  |  | 405 |
Currency translation differences |  |  | (406 | ) |  |  | — |  |  |  | — |
As of December 31 |  |  | 2,478 |  |  |  | 5,276 |  |  |  | 765 |
(c) |  | Deferred tax assets
The components of deferred tax assets and their movements during the years indicated, without taking into consideration the offsetting of balances within the same tax jurisdictions, are as follows:
Schedule of deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Provision for loss allowance |  |  | Significant financing component of the contract with customers |  |  | Lease liabilities |  |  | Losses available for offsetting against future taxable profits |  |  | Total |
|  |  | CNY |  |  |  | CNY |  |  |  | CNY |  |  |  |  |  |  |  | CNY |
As of January 1, 2021 |  |  | 3,772 |  |  |  | 1,238 |  |  |  | 614 |  |  |  | — |  |  |  | 5,624 |
(Charged)/credited to the consolidated statements of profit or loss during the year |  |  | (1,629 | ) |  |  | (698 | ) |  |  | (160 | ) |  |  | 154 |  |  |  | (2,333 | )
As of December 31, 2021 |  |  | 2,143 |  |  |  | 540 |  |  |  | 454 |  |  |  | 154 |  |  |  | 3,291 |
As of January 1, 2022 |  |  | 2,143 |  |  |  | 540 |  |  |  | 454 |  |  |  | 154 |  |  |  | 3,291 |
Charged to the consolidated statements of profit or loss during the year |  |  | (2,136 | ) |  |  | (478 | ) |  |  | (35 | ) |  |  | (154 | ) |  |  | (2,803 | )
As of December 31, 2022 |  |  | 7 |  |  |  | 62 |  |  |  | 419 |  |  |  | — |  |  |  | 488 |
As of December 31, 2022 US$ |  |  | 1 |  |  |  | 9 |  |  |  | 61 |  |  |  | — |  |  |  | 71 |
(d) |  | Deferred tax liabilities
The components of deferred tax liabilities and their movements during the years indicated, without taking into consideration the offsetting of balances within the same tax jurisdictions, are as follows:
Schedule of deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Financial asset at fair value through profit or loss |  |  | Temporary difference on assets recognized under IFRIC 12 |  |  | Right-of-use assets |  |  | Total |
|  |  | CNY |  |  |  | CNY |  |  |  | CNY |  |  |  | CNY |
As of January 1, 2021 |  |  | 9,964 |  |  |  | 2,546 |  |  |  | 620 |  |  |  | 13,130 |
(Credited)/charged to the consolidated statements of profit or loss during the year |  |  | (5,095 | ) |  |  | 2,724 |  |  |  | (121 | ) |  |  | (2,492 | )
Credit to other capital reserves |  |  | (4,463 | ) |  |  | — |  |  |  | — |  |  |  | (4,463 | )
Foreign exchange difference |  |  | (406 | ) |  |  | — |  |  |  | — |  |  |  | (406 | )
As of December 31, 2021 |  |  | — |  |  |  | 5,270 |  |  |  | 499 |  |  |  | 5,769 |
As of January 1, 2022 |  |  | — |  |  |  | 5,270 |  |  |  | 499 |  |  |  | 5,769 |
Credited to the consolidated statements of profit or loss during the year |  |  | — |  |  |  | — |  |  |  | (5 | ) |  |  | (5 | )
As of December 31, 2022 |  |  | — |  |  |  | 5,270 |  |  |  | 494 |  |  |  | 5,764 |
As of December 31, 2022 US$ |  |  | — |  |  |  | 764 |  |  |  | 72 |  |  |  | 836 |
(e) |  | Deferred tax not recognized
As of December 31, 2021 and 2022, the total amounts of deductible temporary differences and unused tax losses for which no deferred tax assets were recognized with respect to certain deductible temporary differences and accumulated tax losses of the Company’s subsidiaries established in Mainland China and Hong Kong that can be carried forward against future taxable income are as follows
Schedule of deferred tax not recognized |  |  |  |  |  |  |  |  |
|  | December 31, |
|  | 2021 |  |  | 2022 |  |  | 2022 |
|  | CNY |  |  | CNY |  |  | US$ |
Deductible temporary differences with no deferred tax assets recognized |  |  | 13,148 |  |  |  | 21,929 |  |  |  | 3,179 |
Tax losses with no deferred tax assets recognized |  |  | 16,536 |  |  |  | 16,073 |  |  |  | 2,330 |
Total |  |  | 29,684 |  |  |  | 38,002 |  |  |  | 5,509 |
(f) |  | Expiration dates of the tax losses
The tax losses in Mainland China can be carried forward for five years to offset future taxable profit. The expiration dates of the unused tax losses of the subsidiaries established in Mainland China for which no deferred tax assets were recognized are summarized as follows:
Schedule of expiration dates of the tax losses |  |  |  |  |  |  |  |  |  |
|  |  | December 31, |
|  |  | 2021 |  |  | 2022 |  |  | 2022 |
|  |  | CNY |  |  | CNY |  |  | US$ |
| Year of expiration |  |  |  |  |  |  |  |  |  |  |  |  |
| 2022 |  |  |  | 1,065 |  |  |  | — |  |  |  | — |
| 2023 |  |  |  | 2,318 |  |  |  | 2,318 |  |  |  | 336 |
| 2024 |  |  |  | 1,835 |  |  |  | 1,835 |  |  |  | 266 |
| 2025 |  |  |  | 4,237 |  |  |  | 2,476 |  |  |  | 359 |
| 2026 |  |  |  | 7,040 |  |  |  | 7,040 |  |  |  | 1,021 |
| 2027 |  |  |  | — |  |  |  | 2,302 |  |  |  | 333 |
| Total |  |  |  | 16,495 |  |  |  | 15,971 |  |  |  | 2,315 |

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