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OTHER RECEIVABLES | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2023 | Dec. 31, 2022
Notes and other explanatory information [abstract] |  |
OTHER RECEIVABLES |
| 13. | OTHER RECEIVABLES
Schedule of other receivables |  |  |  |  |  |  |  |  |  |  |  |
|  | December 31, |  |  | June 30, |
|  | 2022 |  |  | 2023 |  |  | 2023 |
|  | CNY |  |  | CNY |  |  | US$ |
|  | (Audited) |  |  | (Unaudited) |  |  | (Unaudited) |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |
Loans to an unrelated company (i) |  |  | 83,600 |  |  |  | 87,200 |  |  |  | 12,022 |
Deposits |  |  | 790 |  |  |  | 556 |  |  |  | 76 |
Others |  |  | 1,000 |  |  |  | 1,000 |  |  |  | 138 |
Financial assets |  |  | 85,390 |  |  |  | 88,756 |  |  |  | 12,236 |
Staff advance |  |  | 237 |  |  |  | 249 |  |  |  | 35 |
Others |  |  | 90 |  |  |  | 87 |  |  |  | 12 |
Total amount |  |  | 327 |  |  |  | 336 |  |  |  | 47 |
Impairment allowance |  |  | (2,984 | ) |  |  | (9,813 | ) |  |  | (1,353 | )
Total |  |  | 82,733 |  |  |  | 79,279 |  |  |  | 10,930 |
(i) | The balance as of June 30, 2023 consisted of a loan in the amount of CNY80,000 (US$11,029) and the corresponding interest receivable amounted to CNY7,200 (US$993) from an unrelated company, Shenzhen Chaopeng Investment Co., Ltd. The loan was extended for another year to June 30, 2024 when it was due to mature on June 30, 2023. The loan is interest-bearing at a rate of 9% per annum and guaranteed by Shenzhen Feishang Investment Co., Limited, a company unrelated to the Group.
16. |  | OTHER RECEIVABLES
Schedule of other receivables |  |  |  |  |  |  |  |  |
|  | December 31, |
|  | 2021 |  |  | 2022 |  |  | 2022 |
|  | CNY |  |  | CNY |  |  | US$ |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |
Loans to unrelated companies (i) |  |  | 83,600 |  |  |  | 83,600 |  |  |  | 12,120 |
Deposits |  |  | 863 |  |  |  | 790 |  |  |  | 114 |
Others |  |  | 1,000 |  |  |  | 1,000 |  |  |  | 145 |
Financials asset |  |  | 85,463 |  |  |  | 85,390 |  |  |  | 12,379 |
Staff advance |  |  | 697 |  |  |  | 237 |  |  |  | 34 |
Others |  |  | 280 |  |  |  | 90 |  |  |  | 13 |
Total amount |  |  | 977 |  |  |  | 327 |  |  |  | 47 |
Impairment allowance |  |  | (239 | ) |  |  | (2,984 | ) |  |  | (433 | )
Total |  |  | 86,201 |  |  |  | 82,733 |  |  |  | 11,993 |
(i) | The balance as of December 31, 2022 consisted of a loan in the amount of CNY80,000 (US$11,599) and the corresponding interest receivable amounted to CNY3,600 (US$521) from Shenzhen Qianhai, a subsidiary of the Company, to an unrelated company, Shenzhen Chaopeng Investment Co., Ltd. The loan was originally provided on June 30, 2021, and will mature in one year. On June 30, 2022, the loan was extended for another year to June 30, 2023. The loan is interest-bearing at a rate of 9% per annum and guaranteed by Shenzhen Feishang Investment Co., Limited, a company unrelated to the Group.
The movements in the loss allowance for other receivables during the years indicated are as follows:
Schedule of movements in the loss allowance for other receivables |  |  |  |  |  |  |  |  |
|  | December 31, |
|  | 2021 |  |  | 2022 |  |  | 2022 |
|  | CNY |  |  | CNY |  |  | US$ |
Beginning of the year |  |  | — |  |  |  | 239 |  |  |  | 36 |
Provision for expected credit losses, net |  |  | 239 |  |  |  | 2,745 |  |  |  | 397 |
End of the year |  |  | 239 |  |  |  | 2,984 |  |  |  | 433 |
For the financial assets included above, an impairment analysis is performed at each reporting date using the probability-of-default approach to measure ECL. The probability of default rates are estimated based on comparable companies with published credit ratings. The calculation reflects the probability weighted outcome, the time value of money and reasonable and supportable information that is available at the reporting date about past events, current conditions, and forward-looking credit risk information. As of December 31, 2022, the probability of default applied was 5.51% (0.45% as of December 31, 2021), and the loss given default was 62.26% (61.6% as of December 31, 2021).

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