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LOSS BEFORE INCOME TAX (Tables) | 12 Months Ended
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Dec. 31, 2023
Loss Before Income Tax |
Schedule of loss before tax from continuing operations is arrived at after (crediting)/charging |
Schedule of loss before tax from continuing operations is arrived at after (crediting)/charging |  |  |  |  |  |  |  |  |  |  |  |
|  | Year Ended December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |  |  | 2023 |
|  | CNY |  |  | CNY |  |  | CNY |  |  | US$ |
Crediting: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Finance income |  |  | (13 | ) |  |  | (13 | ) |  |  | (5 | ) |  |  | (1 | )
Depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Property, plant and equipment (Note 9) |  |  | 62 |  |  |  | 29 |  |  |  | 5 |  |  |  | 1 |
- Right-of-use assets (Note 11) |  |  | 719 |  |  |  | 700 |  |  |  | 691 |  |  |  | 98 |
Expense relating to short-term leases (Note 11) |  |  | 601 |  |  |  | 353 |  |  |  | 194 |  |  |  | 28 |
Fair value (gain)/loss on financial instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Financial assets at fair value through profit or loss |  |  | 45,816 |  |  |  | — |  |  |  | — |  |  |  | — |
- Derivative financial liabilities |  |  | (7,467 | ) |  |  | (1,007 | ) |  |  | (847 | ) |  |  | (120 | )
Expenses related to share-based payment |  |  | — |  |  |  | — |  |  |  | 3,074 |  |  |  | 435 |
Consultants share option expense |  |  | — |  |  |  | 16,152 |  |  |  | — |  |  |  | — |
Issuance expense related to placement |  |  | 1,579 |  |  |  | — |  |  |  | — |  |  |  | — |
Other income |  |  | (599 | ) |  |  | (699 | ) |  |  | (3,742 | ) |  |  | (529 | )
Finance costs |  |  | 166 |  |  |  | (191 | ) |  |  | 48 |  |  |  | 7 |
Employee benefit expenses** (Note 6) |  |  | 1,517 |  |  |  | 1,171 |  |  |  | 1,192 |  |  |  | 168 |
The Group’s loss before tax from discontinuing operations is arrived at after (crediting)/charging:
|  | Year Ended December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |  |  | 2023 |
|  | CNY |  |  | CNY |  |  | CNY |  |  | US$ |
Crediting: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Finance income |  |  | (16,922 | ) |  |  | (15,594 | ) |  |  | (8,785 | ) |  |  | (1,241 | )
Charging: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of sales |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Sales of water treatment equipment |  |  | — |  |  |  | 94 |  |  |  | — |  |  |  | — |
- Construction service |  |  | 12,876 |  |  |  | 8,580 |  |  |  | 2,435 |  |  |  | 345 |
- Operation and maintenance services |  |  | 162 |  |  |  | — |  |  |  | 307 |  |  |  | 43 |
- Operation services related to service concession arrangement |  |  | 5,067 |  |  |  | 5,811 |  |  |  | 3,130 |  |  |  | 442 |
- Construction services related to service concession arrangement |  |  | 389 |  |  |  | — |  |  |  | — |  |  |  | — |
Cost of sales |  |  | 18,494 |  |  |  | 14,485 |  |  |  | 5,872 |  |  |  | 830 |
Depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Property, plant and equipment (Note 9) |  |  | 448 |  |  |  | 275 |  |  |  | 95 |  |  |  | 14 |
- Right-of-use assets (Note 11) |  |  | 647 |  |  |  | 713 |  |  |  | 359 |  |  |  | 50 |
Amortization of intangible assets* (Note 10) |  |  | 884 |  |  |  | 813 |  |  |  | 460 |  |  |  | 65 |
Expense relating to short-term leases (Note 11) |  |  | — |  |  |  | 137 |  |  |  | 129 |  |  |  | 18 |
Impairment losses/(reversal) on financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Trade receivables |  |  | 3,840 |  |  |  | (3,989 | ) |  |  | 383 |  |  |  | 54 |
- Contract assets |  |  | 357 |  |  |  | 171 |  |  |  | 3,545 |  |  |  | 501 |
- Other receivables |  |  | 239 |  |  |  | 2,745 |  |  |  | 6,003 |  |  |  | 848 |
- Amounts due from related companies |  |  | (1,106 | ) |  |  | — |  |  |  | — |  |  |  | — |
Other losses / (income) |  |  | 782 |  |  |  | (205 | ) |  |  | 142 |  |  |  | 20 |
Finance costs |  |  | 4,193 |  |  |  | 3,586 |  |  |  | 1,906 |  |  |  | 270 |
Employee benefit expenses** |  |  | 9,979 |  |  |  | 9,416 |  |  |  | 4,960 |  |  |  | 701 |
* |  | The amortization of intangible assets allocated to cost of sales amounted to CNY730, CNY730 and CNY425 (US$60) and administrative expenses amounted to CNY154, CNY83 and CNY35 (US$5) on the consolidated statements of profit or loss for the years ended December 31, 2021, 2022 and 2023.
** |  | The employee benefit expenses allocated to cost of sales amounted to CNY2,772, CNY1,418 and CNY870 (US$123), selling and distribution expenses amounted to CNY159, CNY111, CNY70 (US$10) and administrative expenses amounted to CNY8,565, CNY9,058 and CNY5,212 (US$736) on the consolidated statements of profit or loss for the years ended December 31, 2021, 2022 and 2023.

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