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PROFIT/(LOSS) BEFORE INCOME TAX (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2023 | Dec. 31, 2022
Profitloss Before Income Tax |  |
Schedule of group’s profit/(loss) before tax |
Schedule of group’s profit/(loss) before tax |  |  |  |  |  |  |  |  |  |  |  |
|  | Six months ended June 30, |
|  | 2022 |  |  | 2023 |  |  | 2023 |
|  | CNY |  |  | CNY |  |  | US$ |
|  | (Unaudited) |  |  | (Unaudited) |  |  | (Unaudited) |
Crediting: |  |  |  |  |  |  |  |  |  |  |  |
Finance income (Note 5) |  |  | (9,376 | ) |  |  | (8,101 | ) |  |  | (1,117 | )
Charging: |  |  |  |  |  |  |  |  |  |  |  |
Cost of sales |  |  |  |  |  |  |  |  |  |  |  |
- Construction service |  |  | 5,107 |  |  |  | 2,423 |  |  |  | 334 |
- Operation and maintenance services |  |  | — |  |  |  | 256 |  |  |  | 35 |
- Operation services related to service concession arrangement |  |  | 3,664 |  |  |  | 2,697 |  |  |  | 372 |
Total |  |  | 8,771 |  |  |  | 5,376 |  |  |  | 741 |
Depreciation |  |  |  |  |  |  |  |  |  |  |  |
- Property, plant and equipment |  |  | 141 |  |  |  | 106 |  |  |  | 14 |
- Right-of-use assets |  |  | 707 |  |  |  | 713 |  |  |  | 98 |
Amortization of intangible assets |  |  | 404 |  |  |  | 395 |  |  |  | 54 |
Expense relating to short-term leases |  |  | 174 |  |  |  | 209 |  |  |  | 29 |
Impairment losses/(reversal) on financial assets: |  |  |  |  |  |  |  |  |  |  |  |
- Trade receivables |  |  | 1,936 |  |  |  | 388 |  |  |  | 53 |
- Contract assets |  |  | (41 | ) |  |  | 3,546 |  |  |  | 489 |
- Other receivables |  |  | 1,077 |  |  |  | 6,829 |  |  |  | 942 |
Fair value (gain)/loss on financial instruments: |  |  |  |  |  |  |  |  |  |  |  |
- Derivative financial liabilities (Note 16(b)) |  |  | (559 | ) |  |  | 86 |  |  |  | 12 |
Other income |  |  | (731 | ) |  |  | (642 | ) |  |  | (89 | )
Finance costs (Note 5) |  |  | 1,822 |  |  |  | 1,930 |  |  |  | 266 |
Schedule of the profit/(loss) before tax is arrived at after (crediting)/charging |  |  |  |  |  |  |  |  |  |  |  |
|  | Year Ended December 31, |
|  | 2020 |  |  | 2021 |  |  | 2022 |  |  | 2022 |
|  | CNY |  |  | CNY |  |  | CNY |  |  | US$ |
Crediting: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Finance income (Note 5) |  |  | (15,468 | ) |  |  | (16,935 | ) |  |  | (15,607 | ) |  |  | (2,263 | )
Charging: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of sales |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Sales of copper ores |  |  | 6,854 |  |  |  | — |  |  |  | — |  |  |  | — |
- Sales of water treatment equipment |  |  | — |  |  |  | — |  |  |  | 94 |  |  |  | 14 |
- Construction service |  |  | 6,479 |  |  |  | 12,876 |  |  |  | 8,580 |  |  |  | 1,244 |
- Operation and maintenance services |  |  | 3,177 |  |  |  | 162 |  |  |  | — |  |  |  | — |
- Operation services related to service concession arrangements |  |  | 3,878 |  |  |  | 5,067 |  |  |  | 5,811 |  |  |  | 842 |
- Construction services related to service concession arrangement |  |  | 18,827 |  |  |  | 389 |  |  |  | — |  |  |  | — |
Cost of sales |  |  | 39,215 |  |  |  | 18,494 |  |  |  | 14,485 |  |  |  | 2,100 |
Depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Property, plant and equipment (Note 11) |  |  | 565 |  |  |  | 510 |  |  |  | 304 |  |  |  | 44 |
- Right-of-use assets (Note 13) |  |  | 1,663 |  |  |  | 1,366 |  |  |  | 1,413 |  |  |  | 205 |
Amortization of intangible assets* (Note 12) |  |  | 156 |  |  |  | 884 |  |  |  | 813 |  |  |  | 118 |
Expense relating to short-term leases (Note 13) |  |  | 496 |  |  |  | 601 |  |  |  | 490 |  |  |  | 71 |
Impairment losses/(reversal) on financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Trade receivables |  |  | 4,544 |  |  |  | 3,840 |  |  |  | (3,989 | ) |  |  | (578 | )
- Contract assets |  |  | 172 |  |  |  | 357 |  |  |  | 171 |  |  |  | 25 |
- Other receivables |  |  | — |  |  |  | 239 |  |  |  | 2,745 |  |  |  | 397 |
- Amounts due from related companies |  |  | (554 | ) |  |  | (1,106 | ) |  |  | — |  |  |  | — |
Fair value (gain)/loss on financial instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Financial assets at fair value through profit or loss |  |  | (31,334 | ) |  |  | 45,816 |  |  |  | — |  |  |  | — |
- Derivative financial liabilities (Note 22 (b)) |  |  | — |  |  |  | (7,467 | ) |  |  | (1,007 | ) |  |  | (146 | )
Consultants share option expense (Note 27) |  |  | — |  |  |  | — |  |  |  | 16,152 |  |  |  | 2,342 |
Issuance expense related to placement |  |  | — |  |  |  | 1,579 |  |  |  | — |  |  |  | — |
Other (income)/losses |  |  | (1,616 | ) |  |  | 183 |  |  |  | (904 | ) |  |  | (131 | )
Finance costs (Note 5) |  |  | 3,749 |  |  |  | 4,359 |  |  |  | 3,395 |  |  |  | 492 |
Employee benefit expenses** (Note 7) |  |  | 11,412 |  |  |  | 11,496 |  |  |  | 10,587 |  |  |  | 1,535 |
* |  | The amortization of intangible assets allocated to cost of sales amounted to CNY115, CNY835 and CNY766 (US$111) and administrative expenses amounted to CNY41, CNY49 and CNY47 (US$7) on the face of the consolidated statements of profit or loss for the years ended December 31, 2020, 2021 and 2022.
** |  | The employee benefit expenses allocated to cost of sales amounted to CNY3,371, CNY2,772 and CNY1,418 (US$206), selling and distribution expenses amounted to CNY238, CNY159, CNY111 (US$16) and administrative expenses amounted to CNY7,803, CNY8,565 and CNY9,058 (US$1,313) on the face of the consolidated statements of profit or loss for the years ended December 31, 2020, 2021 and 2022.

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