XML 91 R75.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Fair value measurement (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Text block [abstract] |
Fair Value Measurement Hierarchy for Assets and Liabilities | Quantitative disclosures fair value measurement hierarchy for assets and liabilities as of December 31, 2022:
|  |  |  |  | Fair value measurement using |
|  | Date of valuation |  |  |  |  |  | Quoted prices in active markets |  |  | Significant observable inputs |
|  | Total |  |  | (Level 1) |  |  | (Level 2) |
|  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |
Assets measured at fair value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt financial assets ( i ) : |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bills receivable |  |  | December 31, 2022 |  |  |  | 3,227,295 |  |  |  | — |  |  |  | 3,227,295 |
Quantitative disclosures fair value measurement hierarchy for assets and liabilities as of December 31, 2023:
|  |  |  |  | Fair value measurement using |
|  | Date of valuation |  |  |  |  |  |  |  |  | Quoted prices in active markets |  |  | Significant observable inputs |
|  | Total |  |  | Total |  |  | (Level 1) |  |  | (Level 2) |
|  | US$’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |
Assets measured at fair value |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt financial assets (i) : |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bills receivable |  |  | December 31, 2023 |  |  |  | 539,132 |  |  |  | 3,829,777 |  |  |  | — |  |  |  | 3,829,777 |
Note:
| (i) | The fair values of the Group’s debt financial assets at fair value through OCI were measured using the discounted cash flows model. The model incorporates market observable input including the interest rate of similar instruments.

X
- Definition Text block [abstract] + References No definition available. + Details
Name: | cyd_TextBlockAbstract
Namespace Prefix: | cyd_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the fair value of financial instruments. [Refer: Financial instruments, class [member]; At fair value [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfFairValueOfFinancialInstrumentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration