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PROPERTY, PLANT AND EQUIPMENT | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2024 | Dec. 31, 2023
Notes and other explanatory information [abstract] |  |
PROPERTY, PLANT AND EQUIPMENT |
| 8. | PROPERTY, PLANT AND EQUIPMENT
During the six months ended 30 June 2024, the Group acquired assets at a cost of CNY4 (US$1) (six months ended 30 June 2023: CNY6). None of assets were disposed by the Group during the six months ended 30 June 2024 and 30 June 2023. No impairment loss was recognized for the six months ended 30 June 2024 and 2023. |
9. |  | PROPERTY, PLANT AND EQUIPMENT
Schedule of property plant and equipment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Buildings |  |  | Machinery and equipment |  |  | Motor vehicle |  |  | Office and other equipment |  |  | Total |
|  |  | CNY |  |  |  | CNY |  |  |  | CNY |  |  |  | CNY |  |  |  | CNY |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of January 1, 2022 |  |  | 46 |  |  |  | 1,177 |  |  |  | 2,486 |  |  |  | 728 |  |  |  | 4,437 |
Additions |  |  | — |  |  |  | 8 |  |  |  | — |  |  |  | 9 |  |  |  | 17 |
Disposal |  |  | — |  |  |  | — |  |  |  | (16 | ) |  |  | (93 | ) |  |  | (109 | )
As of December 31, 2022 |  |  | 46 |  |  |  | 1,185 |  |  |  | 2,470 |  |  |  | 644 |  |  |  | 4,345 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of January 1, 2022 |  |  | (12 | ) |  |  | (1,122 | ) |  |  | (2,014 | ) |  |  | (574 | ) |  |  | (3,722 | )
Depreciation charge |  |  | (3 | ) |  |  | (22 | ) |  |  | (259 | ) |  |  | (20 | ) |  |  | (304 | )
Disposal |  |  | — |  |  |  | — |  |  |  | 15 |  |  |  | 90 |  |  |  | 105 |
|  |  | (15 | ) |  |  | (1,144 | ) |  |  | (2,258 | ) |  |  | (504 | ) |  |  | (3,921 | )
Net book value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of January 1, 2022 |  |  | 34 |  |  |  | 55 |  |  |  | 472 |  |  |  | 154 |  |  |  | 715 |
As of December 31, 2022 |  |  | 31 |  |  |  | 41 |  |  |  | 212 |  |  |  | 140 |  |  |  | 424 |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of January 1, 2023 |  |  | 46 |  |  |  | 1,185 |  |  |  | 2,470 |  |  |  | 644 |  |  |  | 4,345 |
Additions |  |  | — |  |  |  | 11 |  |  |  | — |  |  |  | — |  |  |  | 11 |
Disposal of PSTT |  |  | — |  |  |  | (100 | ) |  |  | (1,869 | ) |  |  | (738 | ) |  |  | (2,707 | )
As of December 31, 2023 |  |  | 46 |  |  |  | 1,096 |  |  |  | 601 |  |  |  | (94 | ) |  |  | 1,649 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of January 1, 2023 |  |  | (15 | ) |  |  | (1,144 | ) |  |  | (2,258 | ) |  |  | (504 | ) |  |  | (3,921 | )
Depreciation charge |  |  | (3 | ) |  |  | (30 | ) |  |  | (60 | ) |  |  | (7 | ) |  |  | (100 | )
Disposal of PSTT |  |  | — |  |  |  | 91 |  |  |  | 1,735 |  |  |  | 599 |  |  |  | 2,425 |
|  |  | (18 | ) |  |  | (1,083 | ) |  |  | (583 | ) |  |  | 88 |  |  |  | (1,596 | )
Net book value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of December 31, 2023 |  |  | 28 |  |  |  | 13 |  |  |  | 18 |  |  |  | (6 | ) |  |  | 53 |
As of December 31, 2023 (US$) |  |  | 4 |  |  |  | 2 |  |  |  | 2 |  |  |  | (1 | ) |  |  | 7 |
There was no impairment loss on property, plant and equipment for the years ended December 31, 2021, 2022 and 2023.

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