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Investment property | 12 Months Ended
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Dec. 31, 2023
Text block [abstract] |
Investment property |
11. | Investment property
|  | 31.12.2022 |  |  | 31.12.2023 |  |  | 31.12.2023 |
|  | RMB’000 |  |  | RMB’000 |  |  | US$’000 |
Cost |  |  |  |  |  |  |  |  |  |  |  |
At January 1 |  |  | 31,810 |  |  |  | 32,389 |  |  |  | 4,560 |
Translation difference |  |  | 579 |  |  |  | 1,258 |  |  |  | 177 |
At December 31 |  |  | 32,389 |  |  |  | 33,647 |  |  |  | 4,737 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |
At January 1 |  |  | 26,724 |  |  |  | 27,633 |  |  |  | 3,890 |
Charge for the year |  |  | 348 |  |  |  | 355 |  |  |  | 50 |
Translation difference |  |  | 561 |  |  |  | 1,556 |  |  |  | 220 |
At December 31 |  |  | 27,633 |  |  |  | 29,544 |  |  |  | 4,160 |
Net carrying amount |  |  | 4,756 |  |  |  | 4,103 |  |  |  | 577 |
Fair value |  |  | 11,686 |  |  |  | 11,453 |  |  |  | 1,612 |
Consolidated statements of profit or loss: |  |  |  |  |  |  |  |  |  |  |  |
Rental income from an investment property |  |  |  |  |  |  |  |  |  |  |  |
- Minimum lease payments |  |  | 176 |  |  |  | 154 |  |  |  | 22 |
Direct operating expenses (including repairs and maintenance) arising from the rental generating property |  |  | (118 | ) |  |  | (720 | ) |  |  | (101 | )
The Group has no restrictions on the realizable of its investment property and no contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancement. Investment property is carried at cost less accumulated depreciation and accumulated impairment losses. Depreciation is calculated using straight-line method to allocate the depreciable amounts over the estimated useful life of 30 years. The fair value is determined by independent professional qualified assessor. The fair value of investment property is determined by the market comparison and cost methods. In valuing the investment property, due consideration is given to factors such as location and size of building, building infrastructure, market knowledge and historical comparable transactions to arrive at their opinion of value. 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
2023 |  | Market comparison and cost method |  | Comparable price: -  RMB 189 to RMB 458 (US$ 27 to US$ 64) per square foot |  | The estimated fair value increases with higher comparable price
2022 |  | Market comparison and cost method |  | Comparable price: -  RMB 182 to RMB 441 per square foot |  | The estimated fair value increases with higher comparable price

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- Definition The entire disclosure for investment property. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS40_g74-79_TI -URIDate 2023-03-23 + Details
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