XML 86 R72.htm IDEA: XBRL DOCUMENT
v3.22.1

Financial risk management objectives and policies (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2021
Statement [Line Items] |
Exposures to Foreign Currency | The Group’s exposures to foreign currency are as follows:
|  | 31.12.2020 |
|  | Singapore Dollar |  |  | Euro |  |  | US Dollar |  |  | Renminbi |  |  | Others |
|  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |
Quoted equity securities |  |  | 6,258 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Trade and other receivables |  |  | 620 |  |  |  | 8,624 |  |  |  | 913 |  |  |  | 305 |  |  |  | 372 |
Cash and bank balances |  |  | 181,575 |  |  |  | 3,829 |  |  |  | 45,203 |  |  |  | — |  |  |  | 15,086 |
Financial liabilities |  |  | (1,462 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Trade and other payables |  |  | (6,184 | ) |  |  | (9,356 | ) |  |  | (10,858 | ) |  |  | (2,464 | ) |  |  | — |
Net assets/(liabilities) |  |  | 180,807 |  |  |  | 3,097 |  |  |  | 35,258 |  |  |  | (2,159 | ) |  |  | 15,458 |
|  | 31.12.2021 |
|  | Singapore Dollar |  |  | Euro |  |  | US Dollar |  |  | Others |
|  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |
Quoted equity securities |  |  | 606 |  |  |  | — |  |  |  | — |  |  |  | — |
Trade and other receivables |  |  | 676 |  |  |  | 8,806 |  |  |  | 297 |  |  |  | — |
Cash and bank balances |  |  | 164,544 |  |  |  | 2,535 |  |  |  | 4,345 |  |  |  | 14,342 |
Financial liabilities |  |  | (1,428 | ) |  |  | — |  |  |  | — |  |  |  | — |
Trade and other payables |  |  | (4,551 | ) |  |  | (8,997 | ) |  |  | (3,651 | ) |  |  | (510 | )
Net assets/(liabilities) |  |  | 159,847 |  |  |  | 2,344 |  |  |  | 991 |  |  |  | 13,832 |
US$’000 |  |  | 25,283 |  |  |  | 371 |  |  |  | 157 |  |  |  | 2,188 |
Summary of Information about Credit Risk on Trade Receivables using Provision Matrix | Set out below is the information about the credit risk exposure on the Group’s trade receivables using a provision matrix:
|  |  |  |  | Trade receivables |
|  |  |  |  |  |  |  | Days past due |
As of December 31, 2020 |  | Total |  |  | Current |  |  | 0 – 90 days |  |  | 91-180 days |  |  | 181-365 days |  |  | >365 days |
|  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |
Expected credit loss rate |  |  | 13.1 | % |  |  | — |  |  |  | 4.2 | % |  |  | 4.9 | % |  |  | 7.8 | % |  |  | 72.8 | %
Estimated total gross carrying amount at default |  |  | 332,567 |  |  |  | 126,706 |  |  |  | 91,233 |  |  |  | 29,675 |  |  |  | 36,413 |  |  |  | 48,540 |
Expected credit loss |  |  | 43,519 |  |  |  | — |  |  |  | 3,860 |  |  |  | 1,451 |  |  |  | 2,852 |  |  |  | 35,356 |
|  |  |  |  | Trade receivables |
|  |  |  |  |  |  |  | Days past due |
As of December 31, 2021 |  | Total |  |  | Current |  |  | 0 – 90 days |  |  | 91-180 days |  |  | 181-365 days |  |  | >365 days |
|  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |
Expected credit loss rate |  |  | 6.0 | % |  |  | — |  |  |  | 0.6 | % |  |  | 5.9 | % |  |  | 13.2 | % |  |  | 56.6 | %
Estimated total gross carrying amount at default |  |  | 557,767 |  |  |  | 279,402 |  |  |  | 154,494 |  |  |  | 37,756 |  |  |  | 43,084 |  |  |  | 43,031 |
Expected credit loss |  |  | 33,210 |  |  |  | — |  |  |  | 916 |  |  |  | 2,234 |  |  |  | 5,707 |  |  |  | 24,355 |
Maturity Profile of Financial Assets and Liabilities Based on Contractual Undiscounted Payments | The table below summarizes the maturity profile of the Group’s financial assets and liabilities based on contractual undiscounted payments.
|  | 1 year or less |  |  | 2 to 5 years |  |  | More than 5 years |  |  | Total |
As of December 31, 2020 |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and bills receivables |  |  | 8,082,391 |  |  |  | — |  |  |  | — |  |  |  | 8,082,391 |
Other receivables, excluding tax recoverable |  |  | 76,195 |  |  |  | — |  |  |  | — |  |  |  | 76,195 |
Cash and bank balances |  |  | 6,307,538 |  |  |  | 140,000 |  |  |  | — |  |  |  | 6,447,538 |
Quoted equity securities |  |  | 6,258 |  |  |  | — |  |  |  | — |  |  |  | 6,258 |
|  |  | 14,472,382 |  |  |  | 140,000 |  |  |  | — |  |  |  | 14,612,382 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans and borrowings |  |  | 1,753,142 |  |  |  | 524,275 |  |  |  | — |  |  |  | 2,277,417 |
Trade and other payables (Note 22) |  |  | 10,025,069 |  |  |  | 191,563 |  |  |  | — |  |  |  | 10,216,632 |
Lease liabilities |  |  | 24,313 |  |  |  | 22,761 |  |  |  | 325 |  |  |  | 47,399 |
|  |  | 11,802,524 |  |  |  | 738,599 |  |  |  | 325 |  |  |  | 12,541,448 |
|  | 1 year or less |  |  | 2 to 5 years |  |  | Total |  |  | Total |
As of December 31, 2021 |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | US$’000 |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and bills receivables |  |  | 6,961,657 |  |  |  | — |  |  |  | 6,961,657 |  |  |  | 1,101,145 |
Other receivables, excluding tax recoverable |  |  | 140,835 |  |  |  | — |  |  |  | 140,835 |  |  |  | 22,277 |
Cash and bank balances |  |  | 5,221,555 |  |  |  | 110,000 |  |  |  | 5,331,555 |  |  |  | 843,307 |
Quoted equity securities |  |  | 606 |  |  |  | — |  |  |  | 606 |  |  |  | 96 |
|  |  | 12,324,653 |  |  |  | 110,000 |  |  |  | 12,434,653 |  |  |  | 1,966,825 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans and borrowings |  |  | 2,130,356 |  |  |  | 101,524 |  |  |  | 2,231,880 |  |  |  | 353,023 |
Trade and other payables (Note 22) |  |  | 9,586,901 |  |  |  | 188,725 |  |  |  | 9,775,626 |  |  |  | 1,546,238 |
Lease liabilities |  |  | 28,121 |  |  |  | 13,650 |  |  |  | 41,771 |  |  |  | 6,607 |
|  |  | 11,745,378 |  |  |  | 303,899 |  |  |  | 12,049,277 |  |  |  | 1,905,868 |
Foreign currency risk [Member] |
Statement [Line Items] |
Risk Sensitivity Analysis |
|  | Profit before tax |
|  | 31.12.2020 |  |  | 31.12.2021 |  |  | 31.12.2021 |
|  | RMB’000 |  |  | RMB’000 |  |  | US$’000 |
Singapore Dollar |  |  | 18,081 |  |  |  | 15,985 |  |  |  | 2,528 |
Euro |  |  | 310 |  |  |  | 234 |  |  |  | 37 |
US Dollar |  |  | 3,526 |  |  |  | 99 |  |  |  | 16 |
Renminbi |  |  | (216 | ) |  |  | — |  |  |  | — |
Equity price risk [member] |
Statement [Line Items] |
Risk Sensitivity Analysis | A 10% increase/(decrease) in the underlying prices at the reporting date would increase/(decrease) Group’s profit before tax by the following amount:
|  | 31.12.2020 |  |  | 31.12.2021 |  |  | 31.12.2021 |
|  | RMB’000 |  |  | RMB’000 |  |  | US$’000 |
Statement of profit or loss |  |  | 626 |  |  |  | 61 |  |  |  | 10 |

X
- Definition Disclosure of maturity analysis for financial assets and liabilities. + References No definition available. + Details
Name: | cyd_DisclosureOfMaturityAnalysisForFinancialAssetsAndLiabilitiesExplanatory
Namespace Prefix: | cyd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | cyd_StatementLineItems
Namespace Prefix: | cyd_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 31 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_31&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the provision matrix. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 35N -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_35N&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfProvisionMatrixExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the sensitivity analysis for types of market risk to which the entity is exposed, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date. [Refer: Market risk [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 40 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_40_a&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_SensitivityAnalysisForEachTypeOfMarketRisk
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfRisksAxis=ifrs-full_EquityPriceRiskMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |