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v3.24.4

OTHER PAYABLES AND ACCRUALS | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2024 | Dec. 31, 2023
Notes and other explanatory information [abstract] |  |
OTHER PAYABLES AND ACCRUALS |
| 13. | OTHER PAYABLES AND ACCRUALS
Schedule of other payables and accruals |  |  |  |  |  |  |  |  |
|  | December 31, |  |  | June 30, |
|  | 2023 |  |  | 2024 |  |  | 2024 |
|  | CNY |  |  | CNY |  |  | US$ |
|  | (Audited) |  |  | (Unaudited) |  |  | (Unaudited) |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |
Accrued expenses |  |  | 7,748 |  |  |  | 2,575 |  |  |  | 354 |
Deposits from customers |  |  | 116 |  |  |  | 102 |  |  |  | 14 |
Other payables (financial liabilities) |  |  | 7,864 |  |  |  | 2,677 |  |  |  | 368 |
Taxes other than income tax payable (a) |  |  | 2 |  |  |  | — |  |  |  | — |
Accrued payroll |  |  | 156 |  |  |  | 177 |  |  |  | 24 |
Transaction deposit of mining right acquisition (Note18 (b)) |  |  | 74,322 |  |  |  | 76,217 |  |  |  | 10,488 |
Others |  |  | 266 |  |  |  | 334 |  |  |  | 46 |
Others payables (non-financial liabilities) |  |  | 74,746 |  |  |  | 76,728 |  |  |  | 10,558 |
Total |  |  | 82,610 |  |  |  | 79,405 |  |  |  | 10,926 |
| (a) | Taxes other than income taxes payable mainly comprise accruals for output value-added tax, city construction tax and education surcharge.
18. |  | OTHER PAYABLES AND ACCRUALS
Schedule of other payables and accruals |  |  |  |  |  |  |  |  |
|  | December 31, |
|  | 2022 |  |  | 2023 |  |  | 2023 |
|  | CNY |  |  | CNY |  |  | US$ |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |
Accrued expenses |  |  | 6,444 |  |  |  | 7,748 |  |  |  | 1,095 |
Deposits from customers |  |  | 305 |  |  |  | 116 |  |  |  | 16 |
|  |  | 6,749 |  |  |  | 7,864 |  |  |  | 1,111 |
Accrued payroll |  |  | 3,108 |  |  |  | 156 |  |  |  | 21 |
Penalties related to income tax |  |  | 4,611 |  |  |  | — |  |  |  | — |
Taxes other than income tax payable (a) |  |  | 1,885 |  |  |  | 2 |  |  |  | — |
Transaction deposit of mining right acquisition (Note 25 (b)) |  |  | — |  |  |  | 74,322 |  |  |  | 10,500 |
Others |  |  | 371 |  |  |  | 266 |  |  |  | 37 |
|  |  | 9,975 |  |  |  | 74,746 |  |  |  | 10,558 |
Total |  |  | 16,724 |  |  |  | 82,610 |  |  |  | 11,669 |
| (a) | Taxes other than income taxes payable mainly comprise accruals for output value-added tax, city construction tax and education surcharge.

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- Definition The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities] + 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
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