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CONTRACT ASSETS (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2023 | Dec. 31, 2022
Contract assets [abstract] |  |
Schedule of contract assets |
Schedule of contract assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | December 31, |  |  | June 30, |
|  |  |  |  | 2022 |  |  | 2023 |  |  | 2023 |
|  |  |  |  | CNY |  |  | CNY |  |  | US$ |
|  |  |  |  | (Audited) |  |  | (Unaudited) |  |  | (Unaudited) |
Non-current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service concession assets |  |  | (a) |  |  |  | 89,740 |  |  |  | 89,112 |  |  |  | 12,286 |
Less: impairment allowance |  |  |  |  |  |  | (27 | ) |  |  | (27 | ) |  |  | (4 | )
|  |  |  |  |  |  | 89,713 |  |  |  | 89,085 |  |  |  | 12,282 |
Current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service concession assets |  |  | (a) |  |  |  | 7,423 |  |  |  | 7,423 |  |  |  | 1,023 |
Other contract assets |  |  | (b) |  |  |  | 14,930 |  |  |  | 14,671 |  |  |  | 2,023 |
Less: impairment allowance |  |  |  |  |  |  | (706 | ) |  |  | (4,252 | ) |  |  | (586 | )
|  |  |  |  |  |  | 21,647 |  |  |  | 17,842 |  |  |  | 2,460 |
Total |  |  |  |  |  |  | 111,360 |  |  |  | 106,927 |  |  |  | 14,742 |
(a) | Service concession assets bearing an imputed interest of 7% arose from the Group's revenue from construction service under a build-own-transfer ("BOT") arrangement rendered by the Group's subsidiary, Shaoguan Angrui Environmental Technology Development Co., Limited ("Shaoguan Angrui"). The facilities that the service concession arrangement relate to were under construction phases from June 2018 to December 2020 and commenced operation in January 2021.
The amounts for the service concession arrangement are not yet due for payment and will be settled by revenue to be generated during the operating periods of the service concession arrangement. Amounts billed will be transferred to trade receivables. As of December 31, 2022, and June 30, 2023, the Group’s concession rights associated with the environmental water projects (comprising intangible assets, contract assets and trade receivables) with aggregate gross carrying amounts of CNY139,060 and CNY144,415, respectively, were pledged to secure bank loans from the Bank of Communications with outstanding balances of CNY74,000 and CNY72,500, respectively. Please refer to Note 18 for further details.
(b) | The balances as of December 31, 2022 and June 30, 2023 comprised contract assets arising from performance under certain water treatment plant construction service contracts. Such contracts include payment schedules that require progress payments over the service periods when milestones are reached.
Schedule of contract assets |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | December 31, |
|  |  |  |  | 2021 |  |  | 2022 |  |  | 2022 |
|  |  |  |  | CNY |  |  | CNY |  |  | US$ |
Non-current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service concession assets |  |  | (a) |  |  |  | 91,062 |  |  |  | 89,740 |  |  |  | 13,010 |
Less: impairment allowance |  |  |  |  |  |  | (27 | ) |  |  | (27 | ) |  |  | (4 | )
|  |  |  |  |  |  | 91,035 |  |  |  | 89,713 |  |  |  | 13,006 |
Current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Service concession assets |  |  | (a) |  |  |  | 7,423 |  |  |  | 7,423 |  |  |  | 1,076 |
Other contract assets |  |  | (b) |  |  |  | 8,443 |  |  |  | 14,930 |  |  |  | 2,164 |
Less: impairment allowance |  |  |  |  |  |  | (535 | ) |  |  | (706 | ) |  |  | (102 | )
|  |  |  |  |  |  | 15,331 |  |  |  | 21,647 |  |  |  | 3,138 |
Total |  |  |  |  |  |  | 106,366 |  |  |  | 111,360 |  |  |  | 16,144 |
| (a) | Service concession assets bearing an imputed interest of 7% arose from the Group's revenue from construction service under a BOT arrangement rendered by the Group's subsidiary, Shaoguan Angrui. The facilities that the service concession arrangement relate to were under construction phases from June 2018 to January 2021 and commenced operation in January 2021.
The amounts for the service concession arrangement are not yet due for payment and will be settled by revenue to be generated during the operating periods of the service concession arrangement. Amounts billed will be transferred to trade receivables. As of December 31, 2021 and 2022, the Group’s concession rights and assets associated with the environmental water projects (comprising intangible asset, contract assets and trade receivables) with aggregate gross carrying amounts of CNY129,437 and CNY139,060 (US$20,160), respectively, were pledged to secure bank loans from Bank of Communications with outstanding balances of CNY77,000 and CNY74,000 (US$10,728), respectively. Please refer to Note 21 for further details.
| (b) | The balances as of December 31, 2021 and 2022 comprised contract assets arising from performance under a water treatment plant construction service contract. Such contracts include payment schedules that require progress payments over the service periods when milestones are reached.
Schedule of provision for impairment of contract assets |
Schedule of provision for impairment of contract assets |  |  |  |  |  |  |  |  |  |  |  |
|  | Year Ended December 31, |  |  | Six Months Ended June 30, |
|  | 2022 |  |  | 2023 |  |  | 2023 |
|  | CNY |  |  | CNY |  |  | US$ |
|  | (Audited) |  |  | (Unaudited) |  |  | (Unaudited) |
Beginning of the year/period |  |  | 562 |  |  |  | 733 |  |  |  | 106 |
Provision for expected credit loss, net |  |  | 171 |  |  |  | 3,546 |  |  |  | 484 |
End of the year/period |  |  | 733 |  |  |  | 4,279 |  |  |  | 590 |
Schedule of the movements in the provision for impairment of contract assets |  |  |  |  |  |  |  |  |
|  | December 31, |
|  | 2021 |  |  | 2022 |  |  | 2022 |
|  | CNY |  |  | CNY |  |  | US$ |
Beginning of the year |  |  | 205 |  |  |  | 562 |  |  |  | 81 |
Provision for expected credit losses, net |  |  | 357 |  |  |  | 171 |  |  |  | 25 |
End of the year |  |  | 562 |  |  |  | 733 |  |  |  | 106 |

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