XML 121 R107.htm IDEA: XBRL DOCUMENT
v3.21.1

Income Tax Expense - Summary of Deferred Tax (Detail) ¥ in Thousands, $ in Thousands | 12 Months Ended |
--- | --- | ---
Dec. 31, 2020 CNY (¥) | Dec. 31, 2020 USD ($) | Dec. 31, 2019 CNY (¥) | Dec. 31, 2018 CNY (¥) | Dec. 31, 2020 USD ($)
Disclosure of deferred tax assets and liabilities [Line Items] |  |  |  |  |  |
Deferred tax liabilities |  | ¥ (112,456) |  | ¥ (153,486) |  | $ (17,378)
Deferred tax assets |  | 400,198 |  | 422,960 |  | 61,842
Net deferred tax assets |  | 287,742 |  | 269,474 |  | 44,464
Reconciliation of deferred tax (expense) income |  | (12,408) | $ (1,918) | 14,274 | ¥ 2,052 |
Accelerated depreciation [Member] |  |  |  |  |  |
Disclosure of deferred tax assets and liabilities [Line Items] |  |  |  |  |  |
Deferred tax liabilities |  | (100,802) |  | (44,920) |  | (15,577)
Reconciliation of deferred tax (expense) income |  | (55,882) | (8,635) | (17,366) | (12,432) |
Interest receivable [Member] |  |  |  |  |  |
Disclosure of deferred tax assets and liabilities [Line Items] |  |  |  |  |  |
Deferred tax liabilities |  | (1,937) |  | (1,644) |  | (299)
Reconciliation of deferred tax (expense) income |  | (293) | (45) | 608 | (1,478) |
PRC withholding tax on dividend income [Member] |  |  |  |  |  |
Disclosure of deferred tax assets and liabilities [Line Items] |  |  |  |  |  |
Deferred tax liabilities | [1] | (112,456) |  | (106,922) |  | (17,378)
Reconciliation of deferred tax (expense) income | [1] | (36,255) | (5,602) | (30,721) | (29,842) |
Impairment of property, plant and equipment [Member] |  |  |  |  |  |
Disclosure of deferred tax assets and liabilities [Line Items] |  |  |  |  |  |
Deferred tax assets |  | 40,104 |  | 6,648 |  | 6,197
Reconciliation of deferred tax (expense) income |  | 33,456 | 5,170 | (9,295) | 3,624 |
Write-down of inventories [member] |  |  |  |  |  |
Disclosure of deferred tax assets and liabilities [Line Items] |  |  |  |  |  |
Deferred tax assets |  | 22,628 |  | 18,403 |  | 3,497
Reconciliation of deferred tax (expense) income |  | 4,225 | 653 | 2,343 | (1,433) |
Allowance for doubtful account receivables [Member] |  |  |  |  |  |
Disclosure of deferred tax assets and liabilities [Line Items] |  |  |  |  |  |
Deferred tax assets |  | 8,056 |  | 10,077 |  | 1,245
Reconciliation of deferred tax (expense) income |  | (2,021) | (312) | 4,900 | (2,199) |
Accruals [member] |  |  |  |  |  |
Disclosure of deferred tax assets and liabilities [Line Items] |  |  |  |  |  |
Deferred tax assets |  | 298,766 |  | 250,662 |  | 46,168
Reconciliation of deferred tax (expense) income |  | 48,149 | 7,440 | 46,108 | (186) |
Deferred income [Member] |  |  |  |  |  |
Disclosure of deferred tax assets and liabilities [Line Items] |  |  |  |  |  |
Deferred tax assets |  | 108,942 |  | 107,731 |  | 16,834
Reconciliation of deferred tax (expense) income |  | 1,211 | 187 | 12,232 | 43,820 |
Others [Member] |  |  |  |  |  |
Disclosure of deferred tax assets and liabilities [Line Items] |  |  |  |  |  |
Deferred tax assets |  | 24,441 |  | 29,439 |  | $ 3,777
Reconciliation of deferred tax (expense) income |  | ¥ (4,998) | $ (774) | ¥ 5,465 | ¥ 2,178 |
[1] | The movement of PRC withholding tax on dividend income is as follows:

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 amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 54 -Subparagraph o -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_54_o&doctype=Standard -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 56 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_56&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DeferredTaxAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DeferredTaxExpenseIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 54 -Subparagraph o -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_54_o&doctype=Standard -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 56 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_56&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DeferredTaxLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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 2020-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | ifrs-full_AssetsAndLiabilitiesAxis=cyd_AcceleratedDepreciationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_AssetsAndLiabilitiesAxis=cyd_InterestReceivableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

X
- Details
Name: | ifrs-full_AssetsAndLiabilitiesAxis=cyd_ImpairmentLossOfPropertyPlantAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_AssetsAndLiabilitiesAxis=cyd_WritedownOfInventoriesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_AssetsAndLiabilitiesAxis=ifrs-full_AllowanceForCreditLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_AssetsAndLiabilitiesAxis=cyd_AccrualsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_AssetsAndLiabilitiesAxis=cyd_DeferredIncomeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_AssetsAndLiabilitiesAxis=ifrs-full_OtherTemporaryDifferencesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |