XML 134 R120.htm IDEA: XBRL DOCUMENT v3.21.1
Intangible Assets - Additional Information (Detail)
$ in Thousands
12 Months Ended
Dec. 31, 2020
CNY (¥)
Dec. 31, 2019
CNY (¥)
Dec. 31, 2020
USD ($)
Dec. 31, 2017
CNY (¥)
Disclosure of detailed information about intangible assets [line items]        
Intangible asset, carrying amount ¥ 1,483,968,000 ¥ 954,144,000 $ 229,315  
Pre-tax discount rate 12.37% 13.32%    
Estimated revenue growth rate 0.00% 10.00%    
Pre-tax discount rate that would result in an impairment 13.58% 14.79% 13.58%  
Increase decrease in impairment charge 25.94% 4.53%    
Estimation of future business projection In 2019 and 2020, the Group performs an impairment test on the development costs that are not available for use. No impairment has been identified. The recoverable amount was determined based on its value in use using the discounted cash flow approach. Cash flows were projected based on historical growth, past experience and management best estimation of future business outlook. In 2019, the Group used 10 years forecast and in 2020, in view of current speed of technological change, management shortened the projection period to eight years. Both the 2019 and 2020 cash flow forecasts were based on the updated financial budgets approved by the senior management with no terminal value.      
Pre-tax discount rate applied to cash flow projection 20.05% 14.13% 20.05%  
Long term rates used to extrapolate the budget 6.00% 5.70% 6.00%  
Percentage decrease in demand that would result in an impairment 13.99% 17.57% 13.99%  
Long term growth rate that would result in an impairment 3.60% 2.40% 3.60%  
Payment for trademark license fee   ¥ 169,800,000    
Capitalized developemnt costs gross ¥ 1,483,968,000 ¥ 954,144,000 $ 229,315  
Bottom of range [member]        
Disclosure of detailed information about intangible assets [line items]        
Estimated revenue growth rate 5.00% 10.00%    
Top of range [member]        
Disclosure of detailed information about intangible assets [line items]        
Estimated revenue growth rate 10.00% 15.00%    
Guangxi Yuchai Machinery Company Limited [member]        
Disclosure of detailed information about intangible assets [line items]        
Pre-tax discount rate applied to cash flow projection 12.37% 13.32% 12.37%  
Impairment on goodwill ¥ 0      
Technology development cost [member]        
Disclosure of detailed information about intangible assets [line items]        
Intangible asset, carrying amount 530,800,000 ¥ 366,700,000 $ 82,000 ¥ 10,100,000
Capitalized developemnt costs gross ¥ 1,093,400,000   $ 169,000  
Jining Yuchai Engine Company Limited [member]        
Disclosure of detailed information about intangible assets [line items]        
Intangible asset, carrying amount       ¥ 10,100,000