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TRADE RECEIVABLE (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2023 | Dec. 31, 2022
Trade Receivable |  |
Schedule of trade receivables |
Schedule of trade receivables |  |  |  |  |  |  |  |  |  |  |  |
|  | December 31, |  |  | June 30, |
|  | 2022 |  |  | 2023 |  |  | 2023 |
|  | CNY |  |  | CNY |  |  | US$ |
|  | (Audited) |  |  | (Unaudited) |  |  | (Unaudited) |
Non-current |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables from third parties |  |  | 13,128 |  |  |  | 8,460 |  |  |  | 1,166 |
Less: Impairment allowance |  |  | (2,608 | ) |  |  | (3,746 | ) |  |  | (516 | )
Total of Non-current trade receivables |  |  | 10,520 |  |  |  | 4,714 |  |  |  | 650 |
Current |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables from service concession agreement |  |  | 22,927 |  |  |  | 29,276 |  |  |  | 4,036 |
Trade receivables from construction contracts |  |  | 34,850 |  |  |  | 37,265 |  |  |  | 5,137 |
Less: Impairment allowance |  |  | (11,017 | ) |  |  | (10,267 | ) |  |  | (1,415 | )
Total of current trade receivables |  |  | 46,760 |  |  |  | 56,274 |  |  |  | 7,758 |
Total |  |  | 57,280 |  |  |  | 60,988 |  |  |  | 8,408 |
Schedule of Trade Receivables |  |  |  |  |  |  |  |  |
|  | December 31, |
|  | 2021 |  |  | 2022 |  |  | 2022 |
|  | CNY |  |  | CNY |  |  | US$ |
Non-current |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables from construction contracts |  |  | 17,033 |  |  |  | 13,128 |  |  |  | 1,904 |
Less: Impairment allowance |  |  | (7,532 | ) |  |  | (2,608 | ) |  |  | (379 | )
Total of Non-current trade receivables |  |  | 9,501 |  |  |  | 10,520 |  |  |  | 1,525 |
Current |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables from service concession agreement |  |  | 11,252 |  |  |  | 22,927 |  |  |  | 3,324 |
Trade receivables from construction contracts |  |  | 40,356 |  |  |  | 34,850 |  |  |  | 5,052 |
Less: Impairment allowance |  |  | (10,082 | ) |  |  | (11,017 | ) |  |  | (1,597 | )
Total of current trade receivables |  |  | 41,526 |  |  |  | 46,760 |  |  |  | 6,779 |
Total |  |  | 51,027 |  |  |  | 57,280 |  |  |  | 8,304 |
Schedule of aging analysis of the trade receivables |
Schedule of aging analysis of the trade receivables |  |  |  |  |  |  |  |  |
|  | December 31, |  |  | June 30, |
|  | 2022 |  |  | 2023 |  |  | 2023 |
|  | CNY |  |  | CNY |  |  | US$ |
|  | (Audited) |  |  | (Unaudited) |  |  | (Unaudited) |
Within 1 year |  |  | 18,401 |  |  |  | 14,577 |  |  |  | 2,010 |
Between 1-2 years |  |  | 13,896 |  |  |  | 13,058 |  |  |  | 1,800 |
Between 2-3 years |  |  | 4,518 |  |  |  | 11,860 |  |  |  | 1,635 |
Over 3 years |  |  | 20,465 |  |  |  | 21,493 |  |  |  | 2,963 |
Total |  |  | 57,280 |  |  |  | 60,988 |  |  |  | 8,408 |
Schedule of Aging Analysis of Trade Receivables |  |  |  |  |  |  |  |  |
|  | December 31, |
|  | 2021 |  |  | 2022 |  |  | 2022 |
|  | CNY |  |  | CNY |  |  | US$ |
Within 1 year |  |  | 19,026 |  |  |  | 18,401 |  |  |  | 2,667 |
Between 1-2 years |  |  | 5,106 |  |  |  | 13,896 |  |  |  | 2,015 |
Between 2-3 years |  |  | 12,796 |  |  |  | 4,518 |  |  |  | 655 |
Over 3 years |  |  | 14,099 |  |  |  | 20,465 |  |  |  | 2,967 |
Total |  |  | 51,027 |  |  |  | 57,280 |  |  |  | 8,304 |
Schedule of loss allowance for trade receivables |
Schedule of loss allowance for trade receivables |  |  |  |  |  |  |  |  |
|  | Year Ended December 31, |  |  | Six Months Ended June 30, |
|  | 2022 |  |  | 2023 |  |  | 2023 |
|  | CNY |  |  | CNY |  |  | US$ |
|  | (Audited) |  |  | (Unaudited) |  |  | (Unaudited) |
Beginning of the year/period |  |  | 17,614 |  |  |  | 13,625 |  |  |  | 1,878 |
Provision for expected credit losses (“ECLs”) |  |  | (3,989 | ) |  |  | 388 |  |  |  | 53 |
End of the year/period |  |  | 13,625 |  |  |  | 14,013 |  |  |  | 1,931 |
Schedule of the movement in the loss allowance for trade receivables |  |  |  |  |  |  |  |  |
|  | December 31, |
|  | 2021 |  |  | 2022 |  |  | 2022 |
|  | CNY |  |  | CNY |  |  | US$ |
Beginning of the year |  |  | 13,774 |  |  |  | 17,614 |  |  |  | 2,554 |
(Reversal)/provision for expected credit losses, net |  |  | 3,840 |  |  |  | (3,989 | ) |  |  | (578 | )
End of the year |  |  | 17,614 |  |  |  | 13,625 |  |  |  | 1,976 |
Schedule of impairment |
Schedule of impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | Past Due |
|  | Current |  |  | within 1 years |  |  | 1-2 years |  |  | 2-3 years |  |  | over 3 years |  |  | Total |
As of December 31, 2022: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expected credit loss rate |  |  |  |  |  |  | 0 | % |  |  | 9 | % |  |  | 29 | % |  |  | 34 | % |  |  | 19 | %
Gross carrying amount (CNY) |  |  | — |  |  |  | 18,406 |  |  |  | 15,195 |  |  |  | 6,399 |  |  |  | 30,905 |  |  |  | 70,905 |
Impairment allowances (CNY) |  |  | — |  |  |  | 5 |  |  |  | 1,299 |  |  |  | 1,881 |  |  |  | 10,440 | (i) |  |  | 13,625 |
As of June 30, 2023: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expected credit loss rate |  |  |  |  |  |  | 0 | % |  |  | 0 | % |  |  | 12 | % |  |  | 36 | % |  |  | 19 | %
Gross carrying amount (CNY) |  |  | 335 |  |  |  | 14,291 |  |  |  | 13,062 |  |  |  | 13,474 |  |  |  | 33,839 |  |  |  | 75,001 |
Impairment allowances (CNY) |  |  | — |  |  |  | 49 |  |  |  | 4 |  |  |  | 1,614 |  |  |  | 12,346 | (i) |  |  | 14,013 |
Impairment allowances (US$) |  |  | — |  |  |  | 7 |  |  |  | 1 |  |  |  | 222 |  |  |  | 1,701 |  |  |  | 1,931 |
(i) | The impairment allowances included an amount of CNY4,600 and CNY4,619 (US$637) as of December 31, 2022 and June 30, 2023, respectively, for specific trade receivables which were considered to be in default due to conditions which indicated that the Group was unlikely to receive the outstanding contractual amounts in full.
Schedule of impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  | Past due |
|  |  | Current |  |  |  | Within 1 year |  |  |  | 1-2 years |  |  |  | 2-3 years |  |  |  | Over 3 years |  |  |  | Total |
As of December 31, 2021: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expected credit loss rate: |  |  |  |  |  |  | 6 | % |  |  | 26 | % |  |  | 13 | % |  |  | 48 | % |  |  | 26 | %
Gross carrying amount (CNY) |  |  | 3,670 |  |  |  | 16,311 |  |  |  | 6,865 |  |  |  | 14,712 |  |  |  | 27,083 |  |  |  | 68,641 |
Impairment allowances (CNY) |  |  |  |  |  |  | 955 |  |  |  | 1,759 |  |  |  | 1,916 | (i) |  |  | 12,984 | (ii) |  |  | 17,614 |
As of December 31, 2022: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expected credit loss rate: |  |  |  |  |  |  | 0 | % |  |  | 9 | % |  |  | 29 | % |  |  | 34 | % |  |  | 19 | %
Gross carrying amount (CNY) |  |  | — |  |  |  | 18,406 |  |  |  | 15,195 |  |  |  | 6,399 |  |  |  | 30,905 |  |  |  | 70,905 |
Impairment allowances (CNY) |  |  |  |  |  |  | 5 |  |  |  | 1,299 |  |  |  | 1,881 |  |  |  | 10,440 | (ii) |  |  | 13,625 |
Impairment allowances (US$) |  |  |  |  |  |  | 1 |  |  |  | 188 |  |  |  | 273 |  |  |  | 1,514 |  |  |  | 1,976 |
| (i) | The impairment allowances included CNY221 as of December 31, 2021, for specific trade receivables which were considered to be in default due to conditions which indicated that the Group was unlikely to receive the outstanding contractual amounts in full.
| (ii) | The impairment allowances included an amount of CNY4,646 and CNY4,600 (US$667) as of December 31, 2021 and 2022, respectively, for specific trade receivables which were considered to be in default due to conditions which indicated that the Group was unlikely to receive the outstanding contractual amounts in full.

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