XML 54 R40.htm IDEA: XBRL DOCUMENT
v3.21.1

Fair value measurement | 12 Months Ended
--- | ---
Dec. 31, 2020
Text block [abstract] |
Fair value measurement |
33. | Fair value measurement
Quantitative disclosures fair value measurement hierarchy for assets and liabilities as of December 31, 2019:
|  |  |  |  | Fair value measurement using |
|  | Date of valuation |  |  |  |  |  | Quoted prices in active markets |  |  | Significant observable inputs |
|  | Total |  |  | (Level 1) |  |  | (Level 2) |
|  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |
Assets measured at fair value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Quoted equity securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Quoted equity shares – TCL (Note 1 4 ) |  |  | December 31, 2019 |  |  |  | 9,235 |  |  |  | 9,235 |  |  |  | — |
Debt instruments (ii) : |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bills receivable (Note 1 5 ) |  |  | December 31, 2019 |  |  |  | 7,005,234 |  |  |  | — |  |  |  | 7,005,234 |
Liabilities measured at fair value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign exchange forward contract – USD (i) (Note 26(a)) |  |  | December 31, 2019 |  |  |  | 999 |  |  |  | — |  |  |  | 999 |
Quantitative disclosures fair value measurement hierarchy for assets and liabilities as of December 31, 2020:
|  |  |  |  | Fair value measurement using |
|  | Date of valuation |  |  |  |  |  |  |  |  | Quoted prices in active markets |  |  | Significant observable inputs |
|  | Total |  |  | Total |  |  | (Level 1) |  |  | (Level 2) |
|  | US$’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |
Assets measured at fair value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Quoted equity securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Quoted equity shares – TCL (Note 1 4 ) |  |  | December 31, 2020 |  |  |  | 967 |  |  |  | 6,258 |  |  |  | 6,258 |  |  |  | — |
Debt financial assets (ii) : |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bills receivable (Note 1 5 ) |  |  | December 31, 2020 |  |  |  | 1,204,293 |  |  |  | 7,793,343 |  |  |  | — |  |  |  | 7,793,343 |
Note:
| (i) | Forward currency contracts are valued using a valuation technique with market observable inputs. The most frequently applied valuation techniques include forward pricing, using present value calculations. The models incorporate various inputs including the foreign exchange spot and forward rates.
| (ii) | The fair value of the Group’s debt financial assets is measured based on quoted market interest rates of similar instruments.
There have been no transfers between Level 1 and Level 2 during 2020 and 2019.

X
- Definition Text block [abstract] + References No definition available. + Details
Name: | cyd_TextBlockAbstract
Namespace Prefix: | cyd_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for fair value measurement. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2020-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2020-en-r&doctype=Standard&dita_xref=IFRS13_g91-99_TI -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfFairValueMeasurementExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration