XML 181 R22.htm IDEA: XBRL DOCUMENT
v3.24.1.1.u2

OTHER RECEIVABLES | 12 Months Ended
--- | ---
Dec. 31, 2023
Notes and other explanatory information [abstract] |
OTHER RECEIVABLES |
15. |  | OTHER RECEIVABLES
Schedule of other receivables |  |  |  |  |  |  |  |  |
|  | December 31, |
|  | 2022 |  |  | 2023 |  |  | 2023 |
|  | CNY |  |  | CNY |  |  | US$ |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |
Loans to an unrelated company (i) |  |  | 83,600 |  |  |  | — |  |  |  | — |
Deposits |  |  | 790 |  |  |  | 3 |  |  |  | — |
Others |  |  | 1,000 |  |  |  | — |  |  |  | — |
Financials asset |  |  | 85,390 |  |  |  | 3 |  |  |  | — |
Staff advance |  |  | 237 |  |  |  | 12 |  |  |  | 3 |
Others |  |  | 90 |  |  |  | 3 |  |  |  | — |
Total amount |  |  | 327 |  |  |  | 15 |  |  |  | 3 |
Impairment allowance |  |  | (2,984 | ) |  |  | — |  |  |  | — |
Total |  |  | 82,733 |  |  |  | 18 |  |  |  | 3 |
(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 CNY 3,600 (US$521) from Shenzhen Qianhai, a subsidiary of the Company, to an unrelated company, Shenzhen Chaopeng Investment Co., Ltd. The loan was originally provided on June 30, 2021, and will mature in one year. On June 30, 2022, the loan was extended for another year to June 30, 2023. The loan is interest-bearing at a rate of 9% per annum and guaranteed by Shenzhen Feishang Investment Co., Limited, a company unrelated to the Group. During year 2023, the loan was derecognized as it was part of the wastewater treatment segment which was disposed by the Company (Note 3).
The movements in the loss allowance for other receivables during the years indicated are as follows:
Schedule of movements in the loss allowance for other receivables |  |  |  |  |  |  |  |  |
|  | December 31, |
|  | 2022 |  |  | 2023 |  |  | 2023 |
|  | CNY |  |  | CNY |  |  | US$ |
Beginning of the year |  |  | 239 |  |  |  | 2,984 |  |  |  | 423 |
Provision for expected credit losses, net |  |  | 2,745 |  |  |  | 6,003 |  |  |  | 848 |
Disposal of PSTT |  |  | — |  |  |  | (8,987 | ) |  |  | (1,271 | )
End of the year |  |  | 2,984 |  |  |  | — |  |  |  | — |
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, 2023, the probability of default applied was nil, and the loss given default was nil. The loans to a unrelated company included in other receivables as part of the wastewater treatment business were disposed together by the Company on July 28, 2023 (Note 3), with the probability of default applied was 14.97% (5.51% as of December 31, 2022), and the loss given default was 64.90% (62.26% as of December 31, 2022).

X
- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_NotesAndOtherExplanatoryInformationAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration