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FINANCIAL INSTRUMENTS (Details 1) ¥ in Thousands, $ in Thousands | 12 Months Ended |  |
--- | --- | --- | ---
Dec. 31, 2023 USD ($) | Dec. 31, 2023 CNY (¥) | Dec. 31, 2022 CNY (¥) | Dec. 31, 2021 CNY (¥) | Jun. 30, 2024 USD ($) | Jun. 30, 2024 CNY (¥) | Dec. 31, 2023 CNY (¥)
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  | ¥ 824 |  |  | $ 608 | ¥ 4,419 |
Lease liabilities | 51 |  | 2,915 |  | ¥ 2,189 |  |  | 360
Due to the Shareholder | 12,103 |  | 7,153 |  |  | 10,639 | 77,317 | 85,673
Interest-bearing loans and borrowings |  |  | 71,000 |  |  |  |  |
Securities Purchase Agreement [Member] |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |
Fair value gain loss | 120 | ¥ 847 | 1,007 |  | ¥ 7,467 |  |  |
Financial liabilities at amortised cost, class [member] |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  | 824 | [1] |  | 608 | 4,419 |
Trade payables | 14 |  | 20,326 |  |  | 14 | 100 | 100
Financial liabilities in other payables and accruals | 1,111 |  | 6,749 |  |  | 368 | 2,677 | 7,864
Lease liabilities | 51 |  | 2,915 |  |  | 52 | 376 | 360
Due to related companies | 1,281 |  | 3,408 |  |  | 856 | 6,221 | 9,069
Due to the Shareholder | 12,103 |  | 7,153 |  |  | 10,639 | 77,317 | 85,673
Interest-bearing loans and borrowings |  |  | 74,000 |  |  |  |  |
Total | 14,560 |  | 115,375 |  |  | 12,537 | 91,110 | 103,066
Total current | 14,560 |  | 42,777 |  |  | 12,537 | 91,110 | 103,066
Total non-current |  |  | ¥ 72,598 |  |  |  |  |
[1] | This represents certain warrants issued to institutional investors on January 20, 2021, which was recognized as derivative financial liabilities (not designated as hedging instruments) with a fair value of CNY9,246 (US$1,427)* on the issue date as the investors have the right to exercise their warrants on a cashless basis. In accordance with IAS 32, a contract settled by a single net payment (generally referred to as net cash-settled or net equity-settled as the case may be) is a financial liability and not an equity instrument. The fair value gain of derivative financial liabilities for the years ended December 31, 2021, 2022 and 2023 was CNY7,467 and CNY1,007, CNY847 (US$120), respectively.

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