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LEASES | 12 Months Ended
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Dec. 31, 2022
Notes and other explanatory information [abstract] |
LEASES |
13. |  | LEASES
(a) Right-of-use assets The carrying amounts of the Group’s right-of-use assets and the movements during the years indicated are as follows:
Schedule of Right-of-use assets |  |  |  |  |  |  |  |  |  |  |  |
|  | Motor vehicles |  |  | Offices and warehouses |  |  | Total |
|  |  | CNY |  |  |  | CNY |  |  |  | CNY |
As of January 1, 2021 |  |  | 408 |  |  |  | 3,152 |  |  |  | 3,560 |
Addition |  |  | — |  |  |  | 157 |  |  |  | 157 |
Depreciation charge |  |  | (163 | ) |  |  | (1,203 | ) |  |  | (1,366 | )
As of December 31, 2021 |  |  | 245 |  |  |  | 2,106 |  |  |  | 2,351 |
As of January 1, 2022 |  |  | 245 |  |  |  | 2,106 |  |  |  | 2,351 |
Addition |  |  | 361 |  |  |  | 1,648 |  |  |  | 2,009 |
Depreciation charge |  |  | (181 | ) |  |  | (1,232 | ) |  |  | (1,413 | )
Foreign currency translation difference |  |  | — |  |  |  | 46 |  |  |  | 46 |
As of December 31, 2022 |  |  | 425 |  |  |  | 2,568 |  |  |  | 2,993 |
As of December 31, 2022 (US$) |  |  | 62 |  |  |  | 372 |  |  |  | 434 |
There was no impairment loss on right-of-use assets for the years ended December 31, 2020, 2021 and 2022. (b) Lease liabilities The carrying amount of lease liabilities and the movements during the years are as follows:
Schedule of Lease Liabilities |  |  |  |  |  |  |  |  |  |  |  |
|  | Motor vehicles |  |  | Offices and warehouses |  |  | Total |
|  |  | CNY |  |  |  | CNY |  |  |  | CNY |
As of January 1, 2021 |  |  | 502 |  |  |  | 3,048 |  |  |  | 3,550 |
Addition |  |  | — |  |  |  | 102 |  |  |  | 102 |
Accretion of interest recognized during the year |  |  | 17 |  |  |  | 133 |  |  |  | 150 |
Payments |  |  | (364 | ) |  |  | (1,249 | ) |  |  | (1,613 | )
As of December 31, 2021 |  |  | 155 |  |  |  | 2,034 |  |  |  | 2,189 |
Analyzed into: |  |  |  |  |  |  |  |  |  |  |  |
Current portion |  |  | 155 |  |  |  | 826 |  |  |  | 981 |
Non-current portion |  |  | — |  |  |  | 1,208 |  |  |  | 1,208 |
|  | Motor vehicles |  |  | Offices and warehouses |  |  | Total |
|  |  | CNY |  |  |  | CNY |  |  |  | CNY |
As of January 1, 2022 |  |  | 155 |  |  |  | 2,034 |  |  |  | 2,189 |
Addition |  |  | 265 |  |  |  | 1,516 |  |  |  | 1,781 |
Accretion of interest recognized during the year |  |  | 14 |  |  |  | 119 |  |  |  | 133 |
Payments |  |  | (112 | ) |  |  | (1,141 | ) |  |  | (1,253 | )
Foreign currency translation difference |  |  | — |  |  |  | 65 |  |  |  | 65 |
As of December 31, 2022 |  |  | 322 |  |  |  | 2,593 |  |  |  | 2,915 |
Analyzed into: |  |  |  |  |  |  |  |  |  |  |  |
Current portion |  |  | 48 |  |  |  | 1,269 |  |  |  | 1,317 |
Non-current portion |  |  | 274 |  |  |  | 1,324 |  |  |  | 1,598 |
As of December 31, 2022 (US$) |  |  | 47 |  |  |  | 375 |  |  |  | 422 |
Current portion (US$) |  |  | 7 |  |  |  | 183 |  |  |  | 190 |
Non-current portion (US$) |  |  | 40 |  |  |  | 192 |  |  |  | 232 |
(c) |  | Lease-related expenses
The amounts recognized in profit or loss in relation to leases are, as follows:
Schedule of Lease-related expenses |  |  |  |  |  |  |  |  |  |  |  |
|  | Year Ended December 31, |
|  | 2020 |  |  | 2021 |  |  | 2022 |  |  | 2022 |
|  | CNY |  |  | CNY |  |  | CNY |  |  | US$ |
Depreciation expense of right-of-use assets |  |  | 1,663 |  |  |  | 1,366 |  |  |  | 1,413 |  |  |  | 205 |
Interest on lease liabilities |  |  | 80 |  |  |  | 150 |  |  |  | 133 |  |  |  | 19 |
Expense relating to short-term leases |  |  | 496 |  |  |  | 601 |  |  |  | 490 |  |  |  | 71 |
Total amounts recognized in profit or loss |  |  | 2,239 |  |  |  | 2,117 |  |  |  | 2,036 |  |  |  | 295 |
(d) |  | The total cash outflow for leases is disclosed in Note 29(c) to the financial statements.

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- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Section Presentation -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2023-03-23 + Details
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