XML 82 R75.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Financial risk management objectives and policies (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2017
Statement [LineItems] |
Maturity Profile of Financial Assets and Liabilities Based on Contractual Undiscounted Payments | The table below summarizes the maturity profile of the Group’s financial assets and liabilities based on contractual undiscounted payments.
|  | One year or less |  |  | Two to five years |  |  | More than five years |  |  | Total |
As at December 31, 2016 |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and bills receivables |  |  | 7,111,890 |  |  |  | — |  |  |  | — |  |  |  | 7,111,890 |
Other receivables, excluding tax recoverable |  |  | 246,687 |  |  |  | 1,588 |  |  |  | — |  |  |  | 248,275 |
Cash and bank balances |  |  | 4,052,957 |  |  |  | — |  |  |  | — |  |  |  | 4,052,957 |
Held for trading investment and derivative not designated as hedges – foreign exchange forward contract |  |  | 12,181 |  |  |  | — |  |  |  | — |  |  |  | 12,181 |
|  |  | 11,423,715 |  |  |  | 1,588 |  |  |  | — |  |  |  | 11,425,303 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative not designated as hedges – foreign exchange forward contract |  |  | 140 |  |  |  | — |  |  |  | — |  |  |  | 140 |
Interest-bearing loans and borrowings |  |  | 909,824 |  |  |  | 18,409 |  |  |  | — |  |  |  | 928,233 |
Trade and other payables (Note 28) |  |  | 6,576,468 |  |  |  | 136,772 |  |  |  | — |  |  |  | 6,713,240 |
Other liabilities |  |  | 43 |  |  |  | 70 |  |  |  | — |  |  |  | 113 |
|  |  | 7,486,475 |  |  |  | 155,251 |  |  |  | — |  |  |  | 7,641,726 |
|  | One year or less |  |  | Two to five years |  |  | More than five years |  |  | Total |  |  | Total |
As at December 31, 2017 |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | US$’000 |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and bills receivables |  |  | 7,075,319 |  |  |  | — |  |  |  | — |  |  |  | 7,075,319 |  |  |  | 1,117,850 |
Other receivables, excluding tax recoverable |  |  | 132,675 |  |  |  | 620 |  |  |  | — |  |  |  | 133,295 |  |  |  | 21,060 |
Cash and bank balances |  |  | 6,029,207 |  |  |  | — |  |  |  | — |  |  |  | 6,029,207 |  |  |  | 952,572 |
Held for trading investment |  |  | 24,714 |  |  |  | — |  |  |  | — |  |  |  | 24,714 |  |  |  | 3,905 |
|  |  | 13,261,915 |  |  |  | 620 |  |  |  | — |  |  |  | 13,262,535 |  |  |  | 2,095,387 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest-bearing loans and borrowings |  |  | 1,624,539 |  |  |  | 27,874 |  |  |  | — |  |  |  | 1,652,413 |  |  |  | 261,069 |
Trade and other payables (Note 28) |  |  | 7,328,762 |  |  |  | 156,347 |  |  |  | — |  |  |  | 7,485,109 |  |  |  | 1,182,594 |
Other liabilities |  |  | 33 |  |  |  | 46 |  |  |  | — |  |  |  | 79 |  |  |  | 12 |
|  |  | 8,953,334 |  |  |  | 184,267 |  |  |  | — |  |  |  | 9,137,601 |  |  |  | 1,443,675 |
Foreign currency risk [Member] |
Statement [LineItems] |
Exposures to Foreign Currency | The Group’s exposures to foreign currency are as follows:
|  | 31.12.2016 |
|  | Singapore Dollar |  |  | Euro |  |  | US Dollar |  |  | Renminbi |  |  | Others |
|  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |
Held for trading investment |  |  | 12,181 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Trade and other receivables |  |  | 957 |  |  |  | 9,232 |  |  |  | 15,032 |  |  |  | 31,679 |  |  |  | 982 |
Cash and bank balances |  |  | 117,763 |  |  |  | 3,841 |  |  |  | 7,247 |  |  |  | — |  |  |  | — |
Financial liabilities |  |  | (33,686 | ) |  |  | — |  |  |  | (104,055 | ) |  |  | — |  |  |  | — |
Trade and other payables |  |  | (12,991 | ) |  |  | (10,763 | ) |  |  | (5,873 | ) |  |  | (1,410 | ) |  |  | — |
Net assets/(liabilities) |  |  | 84,224 |  |  |  | 2,310 |  |  |  | (87,649 | ) |  |  | 30,269 |  |  |  | 982 |
|  | 31.12.2017 |
|  | Singapore Dollar |  |  | Euro |  |  | US Dollar |  |  | Renminbi |  |  | Others |
|  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |
Held for trading investment |  |  | 24,714 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Trade and other receivables |  |  | 725 |  |  |  | — |  |  |  | 34,727 |  |  |  | 469 |  |  |  | — |
Cash and bank balances |  |  | 418,875 |  |  |  | 1,486 |  |  |  | 16,068 |  |  |  | — |  |  |  | 498 |
Financial liabilities |  |  | (14,715 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Trade and other payables |  |  | (13,748 | ) |  |  | (10,857 | ) |  |  | (5,574 | ) |  |  | (35,505 | ) |  |  | (24 | )
Net assets/(liabilities) |  |  | 415,851 |  |  |  | (9,371 | ) |  |  | 45,221 |  |  |  | (35,036 | ) |  |  | 474 |
US$’000 |  |  | 65,701 |  |  |  | (1,481 | ) |  |  | 7,145 |  |  |  | (5,535 | ) |  |  | 75 |
Risk Sensitivity Analysis |
|  | Profit before tax |
|  | 31.12.2016 |  |  | 31.12.2017 |  |  | 31.12.2017 |
|  | RMB’000 |  |  | RMB’000 |  |  | US$’000 |
Singapore Dollar |  |  | 8,422 |  |  |  | 41,585 |  |  |  | 6,570 |
Euro |  |  | 231 |  |  |  | (937 | ) |  |  | (148 | )
US Dollar |  |  | (8,765 | ) |  |  | 4,522 |  |  |  | 714 |
Renminbi |  |  | 3,027 |  |  |  | (3,504 | ) |  |  | (554 | )
Equity price risk [Member] |
Statement [LineItems] |
Risk Sensitivity Analysis | A 10% increase/(decrease) in the underlying prices at the reporting date would increase/(decrease) Group’s profit before tax by the following amount:
|  | 31.12.2016 |  |  | 31.12.2017 |  |  | 31.12.2017 |
|  | RMB’000 |  |  | RMB’000 |  |  | US$’000 |
Statement of profit or loss |  |  | 1,218 |  |  |  | 2,471 |  |  |  | 390 |

X
- Definition Disclosure of maturity analysis for financial assets and liabilities. + References No definition available. + Details
Name: | cyd_DisclosureOfMaturityAnalysisForFinancialAssetsAndLiabilitiesExplanatory
Namespace Prefix: | cyd_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Statement [Line Items]. + References No definition available. + Details
Name: | cyd_StatementLineItems
Namespace Prefix: | cyd_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2016-01-13 -Paragraph 31 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2016-03-30&anchor=para_31&doctype=Standard -URIDate 2016-03-31 + Details
Name: | ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the sensitivity analysis for types of market risk to which the entity is exposed, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date. [Refer: Market risk [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2016-01-13 -Paragraph 40 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2016-03-30&anchor=para_40_a&doctype=Standard -URIDate 2016-03-31 + Details
Name: | ifrs-full_SensitivityAnalysisForEachTypeOfMarketRisk
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfRisksAxis=ifrs-full_EquityPriceRiskMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |