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DEFERRED TAX ASSETS AND LIABILITIES (Tables) | 12 Months Ended
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Dec. 31, 2022
Deferred Tax Assets And Liabilities |
Schedule of net deferred tax assets and liabilities |
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 |
Schedule of gross movement of the deferred tax account |
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 |
Schedule of deferred tax assets |
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 |
Schedule of deferred tax liabilities |
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 |
Schedule of deferred tax not recognized |
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 |
Schedule of expiration dates of the tax losses |
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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