XML 127 R111.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Income Tax Expense - Deferred Tax Assets That Have Not Been Recognized (Detail) ¥ in Thousands, $ in Thousands | Dec. 31, 2023 CNY (¥) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 CNY (¥)
--- | --- | --- | ---
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract] |  |  |
Unutilized tax losses | ¥ 628,534 | $ 88,481 | ¥ 473,456
Unutilized capital allowances and investment allowances | 94,447 | 13,296 | 100,643
Other unrecognized temporary differences relating to asset impairment and deferred grants | 156,226 | 21,993 | 142,851
Deferred tax assets have not been recognised | ¥ 879,207 | $ 123,770 | ¥ 716,950

X
- Definition Unrecognized deferred tax assets. + References No definition available. + Details
Name: | cyd_UnrecognizedDeferredTaxAssets
Namespace Prefix: | cyd_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | instant

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of unused tax credits for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax credits [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_UnusedTaxCreditsForWhichNoDeferredTaxAssetRecognised
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of unused tax losses for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax losses [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | instant