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Prepaid operating leases

12 Months Ended

Dec. 31, 2019

13.	Prepaid operating leases

Yuchai is granted land use rights of 15 to 50 years in respect of such land. Prepaid operating leases represent those amounts paid for land use rights to the PRC government.


	31.12.2018
	RMB’000

Current		12,546
Non-current		354,546

Total		367,092


	31.12.2018
	RMB’000

Cost
At January 1 and December 31		529,577


Accumulated amortization
At January 1		149,761
Charge for the year		12,724

At December 31		162,485


Net carrying amount		367,092

With adoption of IFRS 16 on January 1, 2019, the Group has reclassified the carrying amount of prepaid operating lease as at December 31, 2018 to

“Right-of-use

assets”. See Note 2.4 for further information about the change in accounting policy for leases.