XML 116 R109.htm IDEA: XBRL DOCUMENT v3.8.0.1

Income Tax Expense - Summary of Deferred Tax (Parenthetical) (Detail) ¥ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017 CNY (¥)	Dec. 31, 2017 USD ($)	Dec. 31, 2016 CNY (¥)
Disclosure of deferred tax assets and liabilities [Line Items]
Beginning balance	¥ (192,449)
Ending balance	(198,922)	$ (31,428)	¥ (192,449)
PRC withholding tax on dividend income [Member]
Disclosure of deferred tax assets and liabilities [Line Items]
Beginning balance	(103,347)	(16,328)	(113,805)
Provision made to consolidated statement of profit or loss	(29,031)	(4,587)	(16,628)
Utilization	31,806	5,025	27,107
Translation differences			(21)
Ending balance	¥ (100,572)	$ (15,890)	¥ (103,347)

X

- Definition

Deferred tax liability (asset) utilization.

+ References

No definition available.

+ Details

Name:	cyd_DeferredTaxLiabilityAssetUtilization
Namespace Prefix:	cyd_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Disclosure of deferred tax assets and liabilities.

+ References

No definition available.

+ Details

Name:	cyd_DisclosureOfDeferredTaxAssetsAndLiabilitiesLineItems
Namespace Prefix:	cyd_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2016-01-13
-Paragraph 81
-Subparagraph g
-Clause ii
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2016-03-30&anchor=para_81_g_ii&doctype=Standard
-URIDate 2016-03-31

+ Details

Name:	ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2016-01-13
-Paragraph 81
-Subparagraph g
-Clause i
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2016-03-30&anchor=para_81_g_i&doctype=Standard
-URIDate 2016-03-31

+ Details

Name:	ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 12
-IssueDate 2016-01-13
-Paragraph 81
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2016-03-30&anchor=para_81&doctype=Standard
-URIDate 2016-03-31

+ Details

Name:	ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Details

Name:	ifrs-full_AssetsAndLiabilitiesAxis=cyd_WithholdingTaxOnDividendIncomeMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: