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Segment information | 12 Months Ended
--- | ---
Dec. 31, 2017
Text Block1 [Abstract] |
Segment information |
32. | Segment information
For management purposes, the Group is organized into business units based on their products and services, and has two reportable operating segments as follows:
| • |  | Yuchai primarily conducts manufacturing and sale of diesel engines which are mainly distributed in the PRC market.
| • |  | HLGE is engaged in hospitality and property development activities conducted mainly in the PRC and Malaysia. HLGE is listed on the Main Board of the Singapore Exchange.
Management monitors the operating results of its business units separately for the purpose of making decisions about resource allocation and performance assessment.
Year ended December 31, 2015 |  | Yuchai |  |  | HLGE |  |  | Corporate |  |  | Eliminations |  |  | Consolidated financial statements |
|  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |
Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total external revenue |  |  | 13,671,931 |  |  |  | 61,506 |  |  |  | — |  |  |  | — |  |  |  | 13,733,437 |
Results |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest income |  |  | 35,557 |  |  |  | 1,415 |  |  |  | 10,003 |  |  |  | (5,661 | ) |  |  | 41,314 |
Interest expense |  |  | (110,618 | ) |  |  | (7,595 | ) |  |  | (435 | ) |  |  | 5,661 |  |  |  | (112,987 | )
Impairment of property, plant and equipment |  |  | (2,873 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (2,873 | )
Impairment of technology development cost |  |  | (26,700 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (26,700 | )
Staff severance cost |  |  | (8,385 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (8,385 | )
Depreciation and amortization |  |  | (458,759 | ) |  |  | (10,458 | ) |  |  | (218 | ) |  |  | — |  |  |  | (469,435 | )
Share of (loss)/profit of associates and joint ventures, net of tax |  |  | (10,230 | ) |  |  | 7,539 |  |  |  | — |  |  |  | — |  |  |  | (2,691 | )
Income tax expense |  |  | (161,731 | ) |  |  | (2,491 | ) |  |  | (12,596 | )(1) |  |  | — |  |  |  | (176,818 | )
Segment profit after income tax |  |  | 583,115 |  |  |  | 6,473 |  |  |  | (80,268 | ) |  |  | — |  |  |  | 509,320 |
Year ended December 31, 2016 |  | Yuchai |  |  | HLGE |  |  | Corporate |  |  | Eliminations |  |  | Consolidated financial statements |
|  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |
Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total external revenue |  |  | 13,598,487 |  |  |  | 66,353 |  |  |  | — |  |  |  | — |  |  |  | 13,664,840 |
Results |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest income |  |  | 51,235 |  |  |  | 1,919 |  |  |  | 10,080 |  |  |  | (6,251 | ) |  |  | 56,983 |
Interest expense |  |  | (73,028 | ) |  |  | (7,706 | ) |  |  | (648 | ) |  |  | 6,251 |  |  |  | (75,131 | )
Impairment of property, plant and equipment |  |  | (3,297 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (3,297 | )
Staff severance costs |  |  | (12,864 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (12,864 | )
Depreciation and amortization |  |  | (467,177 | ) |  |  | (10,744 | ) |  |  | (239 | ) |  |  | — |  |  |  | (478,160 | )
Share of profit/(loss) of associates and joint ventures, net of tax |  |  | 112 |  |  |  | (3,724 | ) |  |  | — |  |  |  | — |  |  |  | (3,612 | )
Income tax expense |  |  | (141,272 | ) |  |  | (2,281 | ) |  |  | (16,717 | )(1) |  |  | — |  |  |  | (160,270 | )
Segment profit after income tax |  |  | 765,039 |  |  |  | (4,548 | ) |  |  | (36,883 | ) |  |  | — |  |  |  | 723,608 |
Total assets |  |  | 17,537,583 |  |  |  | 449,994 |  |  |  | 2,111,248 |  |  |  | (1,502,319 | ) |  |  | 18,596,506 |
Total liabilities |  |  | (8,419,018 | ) |  |  | (369,124 | ) |  |  | (151,472 | ) |  |  | 328,920 |  |  |  | (8,610,694 | )
Other disclosures |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investment in joint ventures |  |  | 173,781 |  |  |  | 2,570 |  |  |  | — |  |  |  | — |  |  |  | 176,351 |
Capital expenditure |  |  | 282,284 |  |  |  | 2,623 |  |  |  | 86 |  |  |  | — |  |  |  | 284,993 |
Year ended December 31, 2017 |  | Yuchai |  |  | HLGE |  |  | Corporate |  |  | Eliminations |  |  | Consolidated financial statements |  |  | Consolidated financial statements |
|  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | US$’000 |
Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total external revenue |  |  | 16,165,245 |  |  |  | 57,197 |  |  |  | — |  |  |  | — |  |  |  | 16,222,442 |  |  |  | 2,563,030 |
Results |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest income |  |  | 94,760 |  |  |  | 1,803 |  |  |  | 11,833 |  |  |  | (2,975 | ) |  |  | 105,421 |  |  |  | 16,656 |
Interest expense |  |  | (94,794 | ) |  |  | (3,983 | ) |  |  | (270 | ) |  |  | 2,975 |  |  |  | (96,072 | ) |  |  | (15,179 | )
Gain on disposal of intangible assets |  |  | 115,235 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 115,235 |  |  |  | 18,206 |
Gain on disposal of subsidiaries |  |  | — |  |  |  | 216,115 |  |  |  | — |  |  |  | — |  |  |  | 216,115 |  |  |  | 34,145 |
Gain on disposal of joint venture |  |  | — |  |  |  | 107,976 |  |  |  | — |  |  |  | — |  |  |  | 107,976 |  |  |  | 17,059 |
Impairment of property, plant and equipment |  |  | (20,845 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (20,845 | ) |  |  | (3,293 | )
Impairment of technology development cost |  |  | (40,000 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (40,000 | ) |  |  | (6,320 | )
Staff severance cost |  |  | (107,732 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (107,732 | ) |  |  | (17,021 | )
Depreciation and amortization |  |  | (433,921 | ) |  |  | (9,990 | ) |  |  | (270 | ) |  |  | — |  |  |  | (444,181 | ) |  |  | (70,177 | )
Share of profit of associates and joint venture |  |  | 9,255 |  |  |  | 799 |  |  |  | — |  |  |  | — |  |  |  | 10,054 |  |  |  | 1,589 |
Income tax expense |  |  | (190,573 | ) |  |  | (461 | ) |  |  | (29,133 | )(1) |  |  | — |  |  |  | (220,167 | ) |  |  | (34,785 | )
Segment profit after tax |  |  | 1,089,233 |  |  |  | 322,481 |  |  |  | (6,644 | ) |  |  | — |  |  |  | 1,405,070 |  |  |  | 221,991 |
Total assets |  |  | 19,623,882 |  |  |  | 451,096 |  |  |  | 2,444,012 |  |  |  | (1,503,931 | ) |  |  | 21,015,059 |  |  |  | 3,320,229 |
Total liabilities |  |  | (9,840,265 | ) |  |  | (66,920 | ) |  |  | (128,591 | )(2) |  |  | (7 | ) |  |  | (10,035,783 | ) |  |  | (1,585,582 | )
Other disclosures |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investment in joint ventures |  |  | 193,476 |  |  |  | 2,626 |  |  |  | — |  |  |  | — |  |  |  | 196,102 |  |  |  | 30,983 |
Capital expenditure |  |  | 259,068 |  |  |  | 975 |  |  |  | 1,390 |  |  |  | — |  |  |  | 261,433 |  |  |  | 41,305 |
Note:
| (1) | This relates mainly to the withholding tax provisions for dividends from Yuchai.
| (2) | Included here are mainly the cumulative withholding tax provision for dividends that are expected to be paid from income earned after December 31, 2007 by Yuchai.
Geographic information Revenue from external customers:
|  | 31.12.2015 |  |  | 31.12.2016 |  |  | 31.12.2017 |  |  | 31.12.2017 |
|  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | US$’000 |
People’s Republic of China |  |  | 13,630,979 |  |  |  | 13,508,721 |  |  |  | 16,116,356 |  |  |  | 2,546,269 |
Other countries |  |  | 102,458 |  |  |  | 156,119 |  |  |  | 106,086 |  |  |  | 16,761 |
|  |  | 13,733,437 |  |  |  | 13,664,840 |  |  |  | 16,222,442 |  |  |  | 2,563,030 |
The revenue information above is based on the location of the customer. Revenue from one customer group amounted to RMB 4,839,617 (US$764,625) (2016: RMB 3,580,856; 2015: RMB 2,900,332), arising from sales by Yuchai segment. Non-current assets
|  | 31.12.2016 |  |  | 31.12.2017 |  |  | 31.12.2017 |
|  | RMB’000 |  |  | RMB’000 |  |  | US$’000 |
People’s Republic of China |  |  | 4,893,338 |  |  |  | 4,524,988 |  |  |  | 714,916 |
Other countries |  |  | 95,430 |  |  |  | 94,779 |  |  |  | 14,974 |
|  |  | 4,988,768 |  |  |  | 4,619,767 |  |  |  | 729,890 |
Non-current assets for this purpose consist of property, plant and equipment, prepaid operating leases, investment in joint ventures and associates, investment property, intangible asset and goodwill.

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