XML 137 R123.htm IDEA: XBRL DOCUMENT v3.23.1
Intangible Assets - Additional Information (Detail)
¥ in Thousands, $ in Thousands
 12 Months Ended
Dec. 31, 2022
CNY (¥)
Dec. 31, 2022
USD ($)
Dec. 31, 2021
CNY (¥)
Dec. 31, 2019
CNY (¥)
Dec. 31, 2019
USD ($)
Dec. 31, 2022
USD ($)
Disclosure of detailed information about intangible assets [line items]            
Intangible asset, carrying amount ¥ 1,874,824   ¥ 1,758,582     $ 269,685
Pre-tax discount rate 14.34% 14.34% 12.54%      
Estimated revenue growth rate 0.00% 0.00%        
Pre-tax discount rate that would result in an impairment 17.92%   14.03%     17.92%
Estimation of future business projection In 2021 and 2022, the Group performs an impairment test on the development costs that are not available for use. No impairment has been identified. The recoverable amount was determined based on its value in use using the discounted cash flow approach. Cash flows were projected based on historical growth, past experience and management best estimation of future business outlook. In 2022, the Group used 7 years (2021: 8 years) forecast and were based on the updated financial budgets approved by the senior management with no terminal value. In 2021 and 2022, the Group performs an impairment test on the development costs that are not available for use. No impairment has been identified. The recoverable amount was determined based on its value in use using the discounted cash flow approach. Cash flows were projected based on historical growth, past experience and management best estimation of future business outlook. In 2022, the Group used 7 years (2021: 8 years) forecast and were based on the updated financial budgets approved by the senior management with no terminal value.        
Pre-tax discount rate that would results in an impairment 19.17%   15.69%     19.17%
Long term rates used to extrapolate the budget 5.00%   5.00%     5.00%
Payment for trademark license fee       ¥ 169,800 $ 24,400  
Capitalized developemnt costs gross ¥ 1,874,824   ¥ 1,758,582     $ 269,685
Bottom of range [member]            
Disclosure of detailed information about intangible assets [line items]            
Estimated revenue growth rate 15.00% 15.00% 5.00%      
Percentage decrease in demand that would result in an impairment 4.88%   13.86%     4.88%
Top of range [member]            
Disclosure of detailed information about intangible assets [line items]            
Estimated revenue growth rate 20.00% 20.00% 12.00%      
Percentage decrease in demand that would result in an impairment 26.64%   15.21%     26.64%
Guangxi Yuchai Machinery Company Limited [member]            
Disclosure of detailed information about intangible assets [line items]            
Pre-tax discount rate applied to cash flow projection 14.34%   12.54%     14.34%
Impairment on goodwill ¥ 0          
Technology development cost [member]            
Disclosure of detailed information about intangible assets [line items]            
Intangible asset, carrying amount 181,200   ¥ 313,600     $ 26,100
Capitalized developemnt costs gross 1,052,200   992,300     $ 151,400
Technology Know How [Member]            
Disclosure of detailed information about intangible assets [line items]            
Intangible asset, carrying amount 5,900          
Transfers from development costs to Technology Know-how 121,200 $ 17,400 ¥ 414,700      
Technology Know How [Member] | Accumulated impairment [member]            
Disclosure of detailed information about intangible assets [line items]            
Intangible asset, carrying amount ¥ (126,700)