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OTHER RECEIVABLES | 12 Months Ended
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Dec. 31, 2024
Notes and other explanatory information [abstract] |
OTHER RECEIVABLES |
12. |  | OTHER RECEIVABLES
Schedule of other receivables |  |  |  |  |  |  |  |  |
|  | December 31, |
|  | 2023 |  |  | 2024 |  |  | 2024 |
|  | CNY |  |  | CNY |  |  | US$ |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |
Deposits |  |  | 3 |  |  |  | — |  |  |  | — |
Others |  |  | — |  |  |  | — |  |  |  | — |
|  |  | 3 |  |  |  | — |  |  |  | — |
Staff advance |  |  | 12 |  |  |  | — |  |  |  | — |
Others |  |  | 3 |  |  |  | 32 |  |  |  | 4 |
|  |  | 15 |  |  |  | 32 |  |  |  | 4 |
Impairment allowance |  |  | — |  |  |  | — |  |  |  | — |
Total |  |  | 18 |  |  |  | 32 |  |  |  | 4 |
The movements in the loss allowance for other receivables during the years indicated are as follows:
Schedule of movements in the loss allowance for other receivables |  |  |  |  |  |  |  |  |
|  | December 31, |
|  | 2023 |  |  | 2024 |  |  | 2024 |
|  | CNY |  |  | CNY |  |  | US$ |
Beginning of the year |  |  | 2,984 |  |  |  | — |  |  |  | — |
Provision for expected credit losses, net |  |  | 6,003 |  |  |  | — |  |  |  | — |
Disposal of PSTT |  |  | (8,987 | ) |  |  | — |  |  |  | — |
End of the year |  |  | — |  |  |  | — |  |  |  | — |
For the financial assets included above, an impairment analysis is performed at each reporting date using the probability-of-default approach to measure ECL. The probability of default rates are estimated based on comparable companies with published credit ratings. The calculation reflects the probability weighted outcome, the time value of money and reasonable and supportable information that is available at the reporting date about past events, current conditions, and forward-looking credit risk information. As of December 31, 2024, the probability of default applied was nil, and the loss given default was nil.

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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