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Trade and other receivables (Tables) | 12 Months Ended
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Dec. 31, 2021
Text block [abstract] |
Summary of Trade and Other Receivables |
|  | 31.12.2020 RMB’000 |  |  | 31.12.2021 RMB’000 |  |  | 31.12.2021 US$’000 |
Trade receivables, gross |  |  | 332,567 |  |  |  | 557,767 |  |  |  | 88,224 |
Less: Allowance for expected credit losses |  |  | (43,519 | ) |  |  | (33,210 | ) |  |  | (5,253 | )
Net trade receivables (Note 6.2) |  |  | 289,048 |  |  |  | 524,557 |  |  |  | 82,971 |
Bills receivable (i) |  |  | 7,793,343 |  |  |  | 6,437,100 |  |  |  | 1,018,174 |
Total (Note 34) |  |  | 8,082,391 |  |  |  | 6,961,657 |  |  |  | 1,101,145 |
Amounts receivable: |  |  |  |  |  |  |  |  |  |  |  |
- associates and joint ventures (trade) |  |  | 1,266 |  |  |  | 243 |  |  |  | 38 |
- associates and joint ventures (non-trade) |  |  | 11,119 |  |  |  | 11,959 |  |  |  | 1,892 |
- related parties (trade) |  |  | 9,663 |  |  |  | 70,594 |  |  |  | 11,166 |
- related parties (non-trade) |  |  | 2,992 |  |  |  | 459 |  |  |  | 73 |
Bills receivable in transit |  |  | 12,620 |  |  |  | 22,360 |  |  |  | 3,537 |
Interest receivables |  |  | 4,999 |  |  |  | 11,788 |  |  |  | 1,865 |
Staff advances |  |  | 3,326 |  |  |  | 5,578 |  |  |  | 882 |
Others |  |  | 36,951 |  |  |  | 24,085 |  |  |  | 3,810 |
Less: Impairment losses – other receivables (ii) |  |  | (6,741 | ) |  |  | (6,231 | ) |  |  | (986 | )
Other receivables carried at amortized cost (Note 34) |  |  | 76,195 |  |  |  | 140,835 |  |  |  | 22,277 |
Tax recoverable |  |  | 236,400 |  |  |  | 328,369 |  |  |  | 51,939 |
Prepayments |  |  | 64,102 |  |  |  | 66,474 |  |  |  | 10,514 |
Right of return assets |  |  | — |  |  |  | 40,761 |  |  |  | 6,447 |
Net other receivables |  |  | 376,697 |  |  |  | 576,439 |  |  |  | 91,177 |
Total trade and other receivables |  |  | 8,459,088 |  |  |  | 7,538,096 |  |  |  | 1,192,322 |
Note:
| (i) | As of December 31, 2021, bills receivable includes bills received from joint ventures and related parties amounted to RMB 0.7 million (US$ 0.1 million) (2020: RMB Nil) and RMB 523.5 million (US$ 82.8 million) (2020: RMB 1,014.1 million) respectively.
As of December 31, 2020 and 2021, bills receivable amounted to RMB 13.4 million (US$ 2.1 million) (2020: RMB Nil) was pledged to secure bank facilities.
| (ii) | This comprised impairment loss on bills receivable in transit of RMB 6.0 million (US$ 0.9 million) as of December 31, 2021 (2020: RMB 6.5 million). This impairment loss was charged to the consolidated statement of profit or loss under “Selling, general and administrative expenses”.
Movement in the Allowance for Expected Credit Losses of Trade and Other Receivables | Movement in the allowance for expected credit losses of trade and other receivables is as follows:
|  | 31.12.2020 RMB’000 |  |  | 31.12.2021 RMB’000 |  |  | 31.12.2021 US$’000 |
At January 1 |  |  | 62,854 |  |  |  | 50,260 |  |  |  | 7,950 |
C redit to consolidated statement of profit or loss (under “Selling, general and administrative expenses”) |  |  | (12,349 | ) |  |  | (8,525 | ) |  |  | (1,348 | )
Written off |  |  | (242 | ) |  |  | (2,278 | ) |  |  | (360 | )
Translation difference |  |  | (3 | ) |  |  | (16 | ) |  |  | (3 | )
At December 31 |  |  | 50,260 |  |  |  | 39,441 |  |  |  | 6,239 |

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- Definition The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
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