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FINANCIAL INSTRUMENTS (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2024 | Dec. 31, 2023
Notes and other explanatory information [abstract] |  |
Schedule of financial assets |
Schedule of financial assets |  |  |  |  |  |  |  |  |
|  | December 31, |  |  | June 30, |
|  | 2023 |  |  | 2024 |  |  | 2024 |
|  | CNY |  |  | CNY |  |  | US$ |
|  | (Audited) |  |  | (Unaudited) |  |  | (Unaudited) |
Debt instruments at amortized cost: |  |  |  |  |  |  |  |  |  |  |  |
Financial assets included in other Receivables |  |  | 3 |  |  |  | 3 |  |  |  | — |
Total |  |  | 3 |  |  |  | 3 |  |  |  | — |
Total Current |  |  | 3 |  |  |  | 3 |  |  |  | — |
Total Non-current |  |  | — |  |  |  | — |  |  |  | — |
Schedule of financial assets |  |  |  |  |  |  |  |  |
|  | December 31, |
|  | 2022 |  |  | 2023 |  |  | 2023 |
|  | CNY |  |  | CNY |  |  | US$ |
Debt instruments at amortized cost: |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables: current |  |  | 46,760 |  |  |  | — |  |  |  | — |
Trade receivables: non-current |  |  | 10,520 |  |  |  | — |  |  |  | — |
Financial assets included in other receivables |  |  | 82,406 |  |  |  | 3 |  |  |  | — |
Financial assets at fair value through other comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |
Bills receivable |  |  | 8,500 |  |  |  | — |  |  |  | — |
Total |  |  | 148,186 |  |  |  | 3 |  |  |  | — |
Total current |  |  | 137,666 |  |  |  | 3 |  |  |  | — |
Total non-current |  |  | 10,520 |  |  |  | — |  |  |  | — |
Schedule of financial liabilities |
Schedule of financial liabilities |  |  |  |  |  |  |  |  |
|  | December 31, |  |  | June 30 |
|  | 2023 |  |  | 2024 |  |  | 2024 |
|  | CNY |  |  | CNY |  |  | US$ |
|  | (Audited) |  |  | (Unaudited) |  |  | (Unaudited) |
Derivatives not designated as hedging instruments: |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities (Note 16) |  |  | — |  |  |  | 4,419 |  |  |  | 608 |
Financial liabilities at amortized cost: |  |  |  |  |  |  |  |  |  |  |  |
Trade payables |  |  | 100 |  |  |  | 100 |  |  |  | 14 |
Financial liabilities in other payables and accruals |  |  | 7,864 |  |  |  | 2,677 |  |  |  | 368 |
Lease liabilities |  |  | 360 |  |  |  | 376 |  |  |  | 52 |
Due to related companies |  |  | 9,069 |  |  |  | 6,221 |  |  |  | 856 |
Due to the Shareholder |  |  | 85,673 |  |  |  | 77,317 |  |  |  | 10,639 |
Total |  |  | 103,066 |  |  |  | 91,110 |  |  |  | 12,537 |
Total current |  |  | 103,066 |  |  |  | 91,110 |  |  |  | 12,537 |
Total non-current |  |  | — |  |  |  | — |  |  |  | — |
Schedule of financial liabilities |  |  |  |  |  |  |  |  |
|  | December 31, |  |  | December 31, |  |  | December 31, |
|  | 2022 |  |  | 2023 |  |  | 2023 |
|  |  | CNY |  |  |  | CNY |  |  |  | US$ |
Derivatives not designated as hedging instruments: |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities (i) |  |  | 824 |  |  |  | — |  |  |  | — |
Financial liabilities at amortized cost: |  |  |  |  |  |  |  |  |  |  |  |
Trade payables |  |  | 20,326 |  |  |  | 100 |  |  |  | 14 |
Financial liabilities in other payables and accruals |  |  | 6,749 |  |  |  | 7,864 |  |  |  | 1,111 |
Lease liabilities |  |  | 2,915 |  |  |  | 360 |  |  |  | 51 |
Due to related companies |  |  | 3,408 |  |  |  | 9,069 |  |  |  | 1,281 |
Due to the Shareholder |  |  | 7,153 |  |  |  | 85,673 |  |  |  | 12,103 |
Interest-bearing loans and borrowings |  |  | 74,000 |  |  |  | — |  |  |  | — |
Total |  |  | 115,375 |  |  |  | 103,066 |  |  |  | 14,560 |
Total current |  |  | 42,777 |  |  |  | 103,066 |  |  |  | 14,560 |
Total non-current |  |  | 72,598 |  |  |  | — |  |  |  | — |
(i) |  | 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$120), respectively.
Schedule of the carrying amounts and fair values of the Group’s financial instruments other than those with carrying amounts |  |
Schedule of the carrying amounts and fair values of the Group’s financial instruments other than those with carrying amounts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | December 31, |
|  | 2022 |  |  | 2023 |  |  | 2023 |
|  | CNY |  |  | CNY |  |  | US$ |
|  | Carrying amount |  |  | Fair value |  |  | Carrying amount |  |  | Fair value |  |  | Carrying amount |  |  | Fair value |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest-bearing loans and borrowings |  |  | 74,000 |  |  |  | 77,636 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Schedule of the fair value measurement hierarchy of the Group’s financial assets and financial liabilities |
Schedule of the fair value measurement hierarchy of the Group’s financial assets and financial liabilities |  |  |  |  |  |  |  |  |  |  |  |
|  | Quoted prices in active markets (Level 1) (Unaudited) |  |  | Significant observable inputs(Level 2) (Unaudited) |  |  | Significant unobservable inputs(Level 3) (Unaudited) |  |  | Total |
|  |  | CNY |  |  |  | CNY |  |  |  | CNY |  |  |  | CNY |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  | — |  |  |  | 4,419 |  |  |  | — |  |  |  | 4,419 |
|  | Quoted prices in active markets (Level 1) (Unaudited) |  |  | Significant observable inputs(Level 2) (Unaudited) |  |  | Significant unobservable inputs(Level 3) (Unaudited) |  |  | Total |
|  |  | US$ |  |  |  | US$ |  |  |  | US$ |  |  |  | US$ |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  | — |  |  |  | 608 |  |  |  | — |  |  |  | 608 |
Schedule of the fair value measurement hierarchy of the Group’s financial assets and financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of December 31, 2022 |  | Fair value measurement using |
|  | Quoted prices in active markets (Level 1) |  |  | Significant observable inputs (Level 2) |  |  | Significant unobservable inputs (Level 3) |  |  | Total |
|  | CNY |  |  | CNY |  |  | CNY |  |  | CNY |
Recurring fair value measurement: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bills receivable |  |  | — |  |  |  | 8,500 |  |  |  | — |  |  |  | 8,500 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  | — |  |  |  | 824 |  |  |  | — |  |  |  | 824 |

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