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EQUITY | 12 Months Ended
--- | ---
Dec. 31, 2023
Notes and other explanatory information [abstract] |
EQUITY |
24. |  | EQUITY
(a) |  | Issued capital
schedule of issued capital |  |  |  |  |  |  |  |  |
|  | December 31, |
|  | 2022 |  |  | 2023 |  |  | 2023 |
|  | CNY |  |  | CNY |  |  | US$ |
Authorized: |  |  |  |  |  |  |  |  |  |  |  |
10,000,000 preferred shares, no par value |  |  | — |  |  |  | — |  |  |  | — |
200,000,000 common shares, no par value |  |  | — |  |  |  | — |  |  |  | — |
Common shares issued and fully paid: |  |  |  |  |  |  |  |  |  |  |  |
December 31, 2023: 8,377,897 (December 31, 2022: 40,948,082*) common shares, no par value |  |  | 450,782 |  |  |  | 450,782 |  |  |  | 63,682 |
schedule of issued capital shares combination |  |  |  |  |  |  |  |  |
|  | Number of shares |  |  | Share capital |
|  |  |  |  | CNY |  |  | US$ |
As of January 1, 2022，December 31, 2022 and January 1, 2023 |  |  | 40,948,082 |  |  |  | 450,782 |  |  |  | 63,682 |
Effect of Five-to-One Share Combination* |  |  | (32,750,185 | ) |  |  | — |  |  |  | — |
Equity-settled share-based payments |  |  | 180,000 |  |  |  | — |  |  |  | — |
As of December 31, 2023 |  |  | 8,377,897 |  |  |  | 450,782 |  |  |  | 63,682 |
* | The numbers of common shares above are before giving effect to the Share Combination which became effective on April 3, 2023. On April 3, 2023, the Company effected a share combination in which all of the Company's issued and outstanding ordinary shares were combined on a 5-to-1 basis. The basic and diluted earnings/(loss) per ordinary share has been retrospectively adjusted to reflect the impact of the share combination. All outstanding options, warrants and other rights to purchase the Company's common shares were adjusted proportionately as a result of the share combination.
(b) |  | Other capital reserves
Schedule of other capital reserves |  |  |  |  |  |  |  |
|  |  | Other capital reserves |
|  |  | CNY |  |  |  | US$ |
As of January 1, 2022 |  |  | 719,110 |  |  |  | 101,589 |
Equity inventive share-based payment (Note 26) |  |  | 16,209 |  |  |  | 2,290 |
As of December 31, 2022 |  |  | 735,319 |  |  |  | 103,879 |
As of January 1, 2023 |  |  | 735,319 |  |  |  | 103,879 |
Deemed distribution from the controlling shareholder (Note 3) |  |  | 20,382 |  |  |  | 2,880 |
Equity-settled share-based payments |  |  | 3,074 |  |  |  | 435 |
As of December 31, 2023 |  |  | 758,775 |  |  |  | 107,194 |
Other capital reserves of the Company are mainly for equity-settled share-based compensation, the exercise of stock options, the exercise of warrants, the business combination and the deemed contribution from the Shareholder and related companies.
(c) |  | Dividend restrictions and reserves
Due to the Group's structure, the payment of dividends is subject to numerous controls imposed under PRC law, including foreign exchange control on the conversion of the local currency into U.S. dollars and other currencies. In accordance with the relevant PRC regulations, appropriations of net income as reflected in its PRC statutory financial statements are to be allocated to each of the general reserve and enterprise expansion reserve, respectively, as determined by the resolution of the Board of Directors annually.

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