XML 130 R114.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Property, Plant and Equipment - Summary of Property, Plant and Equipment (Detail) ¥ in Thousands, $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 CNY (¥) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 CNY (¥) | Dec. 31, 2021 CNY (¥)
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | ¥ 3,995,744 |  |  |
Charge for the year | 508,726 | $ 71,615 | ¥ 516,276 | ¥ 492,826
Ending balance | 3,553,601 | 500,253 | 3,995,744 |
Cost [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 9,794,919 |  | 9,531,630 |
Additions | 178,876 |  | 353,348 |
Disposal of subsidiary | (107,785) |  |  |
Disposals | (30,811) |  | (67,385) |
Transfers |  |  | 98 |
Write-off | (13,764) |  | (29,127) |
Translation difference | (507) |  | 6,355 |
Ending balance | 9,820,928 |  | 9,794,919 | 9,531,630
Accumulated depreciation, amortization and impairment [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | (5,799,175) |  | (5,333,721) |
Charge for the year | 527,556 |  | 533,777 |
Disposal of subsidiary | 66,674 |  |  |
Disposals | 24,922 |  | 61,671 |
Write-off | 12,033 |  | 25,832 |
Impairment loss | 44,667 |  | 17,278 |
Translation difference | (442) |  | 1,902 |
Ending balance | (6,267,327) |  | (5,799,175) | (5,333,721)
Freehold land [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 14,177 |  |  |
Ending balance | 14,592 | 2,054 | 14,177 |
Freehold land [member] | Cost [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 14,654 |  | 13,464 |
Translation difference | 402 |  | 1,190 |
Ending balance | 15,056 |  | 14,654 | 13,464
Freehold land [member] | Accumulated depreciation, amortization and impairment [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | (477) |  | (457) |
Translation difference | (13) |  | 20 |
Ending balance | (464) |  | (477) | (457)
Buildings and improvements [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 1,499,656 |  |  |
Ending balance | 1,401,655 | 197,316 | 1,499,656 |
Buildings and improvements [member] | Cost [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 2,610,784 |  | 2,546,285 |
Additions | 2,903 |  | 8,768 |
Disposal of subsidiary | (80,585) |  |  |
Disposals |  |  | (5,530) |
Transfers | 38,506 |  | 72,252 |
Write-off | (2,890) |  | (14,827) |
Translation difference | (233) |  | 3,836 |
Ending balance | 2,568,485 |  | 2,610,784 | 2,546,285
Buildings and improvements [member] | Accumulated depreciation, amortization and impairment [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | (1,111,128) |  | (1,023,456) |
Charge for the year | 92,919 |  | 101,709 |
Disposal of subsidiary | 44,274 |  |  |
Disposals |  |  | 3,166 |
Write-off | 2,068 |  | 11,855 |
Impairment loss | 9,162 |  |  |
Translation difference | (37) |  | 984 |
Ending balance | (1,166,830) |  | (1,111,128) | (1,023,456)
Construction in progress [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 334,709 |  |  |
Ending balance | 239,114 | 33,661 | 334,709 |
Construction in progress [member] | Cost [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 348,769 |  | 405,430 |
Additions | 149,846 |  | 312,442 |
Transfers | (244,741) |  | (369,120) |
Translation difference | (139) |  | 17 |
Ending balance | 253,735 |  | 348,769 | 405,430
Construction in progress [member] | Accumulated depreciation, amortization and impairment [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | (14,060) |  |  |
Write-off | 0 |  |  |
Impairment loss | 561 |  | 14,060 |
Ending balance | (14,621) |  | (14,060) |
Plant and machinery [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 2,052,585 |  |  |
Ending balance | 1,829,082 | 257,487 | 2,052,585 |
Plant and machinery [member] | Cost [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 6,471,846 |  | 6,224,902 |
Additions | 18,676 |  | 13,469 |
Disposal of subsidiary | (21,632) |  |  |
Disposals | (7,000) |  | (54,323) |
Transfers | 201,642 |  | 288,475 |
Write-off | (7,474) |  | (1,081) |
Translation difference | (197) |  | 404 |
Ending balance | 6,655,861 |  | 6,471,846 | 6,224,902
Plant and machinery [member] | Accumulated depreciation, amortization and impairment [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | (4,419,261) |  | (4,069,642) |
Charge for the year | 402,554 |  | 398,465 |
Disposal of subsidiary | 17,225 |  |  |
Disposals | 5,456 |  | 51,290 |
Write-off | 6,681 |  | 978 |
Impairment loss | 34,458 |  | 3,218 |
Translation difference | (132) |  | 204 |
Ending balance | (4,826,779) |  | (4,419,261) | (4,069,642)
Office furniture, fittings and equipment [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 52,342 |  |  |
Ending balance | 41,417 | 5,830 | 52,342 |
Office furniture, fittings and equipment [member] | Cost [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 232,329 |  | 222,380 |
Additions | 7,151 |  | 12,413 |
Disposal of subsidiary | (5,568) |  |  |
Disposals | (772) |  | (964) |
Transfers | 4,593 |  | 8,491 |
Write-off | (3,229) |  | (10,754) |
Translation difference | (360) |  | 763 |
Ending balance | 234,144 |  | 232,329 | 222,380
Office furniture, fittings and equipment [member] | Accumulated depreciation, amortization and impairment [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | (179,987) |  | (168,930) |
Charge for the year | 21,568 |  | 22,005 |
Disposal of subsidiary | 5,175 |  |  |
Disposals | 687 |  | 960 |
Write-off | 3,123 |  | 10,559 |
Impairment loss | 438 |  |  |
Translation difference | (281) |  | 571 |
Ending balance | (192,727) |  | (179,987) | (168,930)
Motor and transport vehicles [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 42,275 |  |  |
Ending balance | 27,741 | $ 3,905 | 42,275 |
Motor and transport vehicles [member] | Cost [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 116,537 |  | 119,169 |
Additions | 300 |  | 6,256 |
Disposals | (23,039) |  | (6,568) |
Write-off | (171) |  | (2,465) |
Translation difference | 20 |  | 145 |
Ending balance | 93,647 |  | 116,537 | 119,169
Motor and transport vehicles [member] | Accumulated depreciation, amortization and impairment [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | (74,262) |  | (71,236) |
Charge for the year | 10,515 |  | 11,598 |
Disposals | 18,779 |  | 6,255 |
Write-off | 161 |  | 2,440 |
Impairment loss | 48 |  |  |
Translation difference | 21 |  | 123 |
Ending balance | ¥ (65,906) |  | ¥ (74,262) | ¥ (71,236)

X
- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The decrease in property, plant and equipment resulting from the loss of control of a subsidiary. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 75 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_75_a&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DepreciationPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The decrease in property, plant and equipment resulting from disposals. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_ii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisposalsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of impairment loss recognised in profit or loss for property, plant and equipment. [Refer: Impairment loss recognised in profit or loss; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause v -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_v&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 98 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_98_a&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in property, plant and equipment resulting from transfers. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_a&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_PropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The decrease in property, plant and equipment resulting from retirements. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_RetirementsPropertyPlantAndEquipment
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAmortisationAndImpairmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=cyd_FreeholdLandMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=cyd_BuildingsandImprovementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ConstructionInProgressMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=cyd_PlantAndMachineryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OfficeEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MotorVehiclesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |