
	Freehold land RMB’000			Leasehold buildings and improvements RMB’000			Construction in progress RMB’000			Plant and machinery RMB’000			Office furniture, fittings and equipment RMB’000			Motor and transport vehicles RMB’000			Total RMB’000
Cost
At January 1, 2020		14,836			2,376,090			1,037,035			5,285,022			195,154			112,501			9,020,638
Additions		—			16,273			487,725			20,617			14,066			16,166			554,847
Disposals		—			(4,664	)		—			(260,996	)		(3,604	)		(4,742	)		(274,006	)
Transfers		—			75,264			(823,981	)		741,218			7,323			176			—
Write-off		—			(9,759	)		—			(53,917	)		(8,983	)		(912	)		(73,571	)
Translation difference		(744	)		(3,825	)		(63	)		(459	)		(866	)		(131	)		(6,088	)

At December 31, 2020 and January 1, 2021		14,092			2,449,379			700,716			5,731,485			203,090			123,058			9,221,820
Additions		—			2,214			426,621			20,655			16,803			12,598			478,891
Disposals		—			(5,435	)		—			(81,321	)		(1,896	)		(13,860	)		(102,512	)
Transfers		—			105,117			(721,753	)		603,595			13,041			—			—
Write-off		—			(1,551	)		—			(48,990	)		(7,416	)		(2,591	)		(60,548	)
Translation difference		(628	)		(3,439	)		(154	)		(522	)		(1,242	)		(36	)		(6,021	)

At December 31, 2021		13,464			2,546,285			405,430			6,224,902			222,380			119,169			9,531,630


Accumulated depreciation and impairment
At January 1, 2020		513			848,803			—			3,739,750			151,710			69,418			4,810,194
Charge for the year		—			92,034			—			357,434			19,913			8,939			478,320	*
Disposals		—			(1,102	)		—			(253,121	)		(3,218	)		(4,058	)		(261,499	)
Write-off		—			(4,660	)		—			(51,910	)		(8,719	)		(865	)		(66,154	)
Impairment loss		—			—			—			3,920			—			—			3,920
Translation difference		(26	)		(685	)		—			(269	)		(651	)		(90	)		(1,721	)

At December 31, 2020 and January 1, 2021		487			934,390			—			3,795,804			159,035			73,344			4,963,060
Charge for the year		—			93,397			—			394,171			19,579			12,371			519,518	*
Disposals		—			(2,119	)		—			(78,917	)		(1,688	)		(12,109	)		(94,833	)
Write-off		—			(1,432	)		—			(48,366	)		(7,280	)		(2,336	)		(59,414	)
Impairment loss		—			—			—			7,227			—			—			7,227
Translation difference		(30	)		(780	)		—			(277	)		(716	)		(34	)		(1,837	)

At December 31, 2021		457			1,023,456			—			4,069,642			168,930			71,236			5,333,721


Net book value
At December 31, 2020		13,605			1,514,989			700,716			1,935,681			44,055			49,714			4,258,760

At December 31, 2021		13,007			1,522,829			405,430			2,155,260			53,450			47,933			4,197,909

US$’000		2,057			240,870			64,128			340,904			8,454			7,582			663,995

In 2021, RMB

26.1

million (US$

4.1

million) (2020: RMB

28.2

million) were capitalized as development costs. In 2021, RMB

0.6

million (US$

0.1

million) (2020: RMB

Nil)

were capitalized as capitalized contract cost.

An impairment loss of RMB 7.2 million (US$ 1.1 million) (2020: RMB 3.9 million; 2019: RMB 4.0 million) was charged to the consolidated statement of profit or loss under “Cost of sales” for the Group’s plant and equipment within the Yuchai segment. The impairment loss was due to assets that were not in use.