XML 58 R44.htm IDEA: XBRL DOCUMENT
v3.22.1

Basis of preparation and accounting policies (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2021
Statement [Line Items] |
Estimated Useful Life of Assets | Depreciation is calculated on a straight-line basis over the estimated useful life of the assets as follows:
Freehold buildings |  | : |  | 50 years
Leasehold buildings and improvements |  | : |  | Shorter of 15 to 50 years or lease term
Plant, machinery and equipment |  | : |  | 3 to 20 years
Office furniture, fittings and equipment |  | : |  | 3 to 20 years
Motor and transport vehicles |  | : |  | 3.5 to 15 years
An item of property, plant and equipment and any significant part initially recognized is derecognized upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on de-recognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in the statement of profit or loss when the asset is derecognized.
Disclosure of detailed information about intangible assets useful life | A summary of the policies applied to the Group’s intangible assets is as follows:
|  | Trademarks |  | Technology know-how |  | Development costs
Useful lives |  | Indefinite |  | 8 years |  | *
Amortization method used |  | No amortization |  | Amortized on a straight-line basis over the period of the technology know-how |  | *
Internally generated or acquired |  | Acquired |  | Internally generated |  | Internally generated
| * | Development costs relate to on-going development projects that have not been completed and are not available for use.
Disclosure of detailed information about right-of-use assets useful life | Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and estimated useful lives of the assets, as follows:
|  | • |  | Leasehold land |  | 3 to 50 years
|  | • |  | Building and office space |  | 1 to 6 years
|  | • |  | Office furniture, fittings and equipment |  | 5 years

X
- Definition Disclosure of detailed information about intangible assets useful life. + References No definition available. + Details
Name: | cyd_DisclosureOfDetailedInformationAboutIntangibleAssetsUsefulLifeTableTextBlock
Namespace Prefix: | cyd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure Of Detailed Information About Right Of Use Assets Useful Life. + References No definition available. + Details
Name: | cyd_DisclosureOfDetailedInformationAboutRightOfUseAssetsUsefulLifeTableTextBlock
Namespace Prefix: | cyd_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of estimated useful lives of property plant and equipment. + References No definition available. + Details
Name: | cyd_DisclosureOfEstimatedUsefulLivesOfPropertyPlantAndEquipmentExplanatory
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