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Investment property (Tables)

12 Months Ended

Dec. 31, 2021

Statement [Line Items]

Summary of Investment Property

 

		31.12.2020				31.12.2021				31.12.2021
		RMB’000				RMB’000				US$’000
Cost
At January 1			34,940				33,187				5,249
Translation difference			(1,753	)			(1,377	)			(218	)
At December 31			33,187				31,810				5,031
Accumulated depreciation
At January 1			28,388				27,358				4,327
Charge for the year			376				355				56
Translation difference			(1,406	)			(989	)			(156	)
At December 31			27,358				26,724				4,227
Net carrying amount			5,829				5,086				804
Fair value			11,954				11,308				1,789
Consolidated statements of profit or loss:
Rental income from an investment property			230				77				12
Direct operating expenses (including repairs, maintenance and depreciation expense) arising from the rental generating property			(180	)			(82	)			(13	)

Summary of Fair Value Measurement of Investment Property

The following table shows information about fair value measurement of the investment property using significant unobservable inputs (Level 3):

		Valuation techniques		Unobservable input		Inter-relationship between key unobservable inputs and fair value measurement
2021		Market comparison and cost method		Comparable price: -  RMB 165 to RMB 401    (US$ 26 to US$ 63) per square foot		The estimated fair value increases with higher comparable price
2020		Market comparison and cost method		Comparable price: -  RMB 172 to RMB 418   (US$ 27 to US$ 65) per square foot		The estimated fair value increases with higher comparable price

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- 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.

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No definition available.

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- Definition

The disclosure of detailed information about investment property. [Refer: Investment property]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 40
-IssueDate 2021-01-01
-Paragraph 32A
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=40&code=ifrs-tx-2021-en-r&anchor=para_32A&doctype=Standard
-URIDate 2021-03-24

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- Definition

The disclosure of significant inputs for which market data are not available and that are developed using the best information available about the assumptions that market participants would use when measuring the fair value of assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 13
-IssueDate 2021-01-01
-Paragraph 93
-Subparagraph d
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2021-en-r&anchor=para_93_d&doctype=Standard
-URIDate 2021-03-24

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