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Intangible assets (Tables) | 12 Months Ended
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Dec. 31, 2023
Text block [abstract] |
Summary of Intangible Assets |
|  | Goodwill |  |  | Technology Know-how |  |  | Development costs |  |  | Trademarks |  |  | Total |
|  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2022 |  |  | 218,311 |  |  |  | 551,526 |  |  |  | 992,290 |  |  |  | 169,811 |  |  |  | 1,931,938 |
Addition |  |  | — |  |  |  | — |  |  |  | 181,181 |  |  |  | — |  |  |  | 181,181 |
Transfer |  |  | — |  |  |  | 121,227 |  |  |  | (121,227 | ) |  |  | — |  |  |  | — |
At December 31, 2022 and January 1, 2023 |  |  | 218,311 |  |  |  | 672,753 |  |  |  | 1,052,244 |  |  |  | 169,811 |  |  |  | 2,113,119 |
Addition |  |  | — |  |  |  | — |  |  |  | 186,222 |  |  |  | — |  |  |  | 186,222 |
Transfer |  |  | — |  |  |  | 754,407 |  |  |  | (754,407 | ) |  |  | — |  |  |  | — |
At December 31, 2023 |  |  | 218,311 |  |  |  | 1,427,160 |  |  |  | 484,059 |  |  |  | 169,811 |  |  |  | 2,299,341 |
Accumulated amortization and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2022 |  |  | 5,675 |  |  |  | 167,681 |  |  |  | — |  |  |  | — |  |  |  | 173,356 |
Amortization |  |  | — |  |  |  | 64,939 |  |  |  | — |  |  |  | — |  |  |  | 64,939 |
At December 31, 2022 and January 1, 2023 |  |  | 5,675 |  |  |  | 232,620 |  |  |  | — |  |  |  | — |  |  |  | 238,295 |
Amortization |  |  | — |  |  |  | 109,913 |  |  |  | — |  |  |  | — |  |  |  | 109,913 |
At December 31, 2023 |  |  | 5,675 |  |  |  | 342,533 |  |  |  | — |  |  |  | — |  |  |  | 348,208 |
Net carrying amount |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At December 31, 2022 |  |  | 212,636 |  |  |  | 440,133 |  |  |  | 1,052,244 |  |  |  | 169,811 |  |  |  | 1,874,824 |
At December 31, 2023 |  |  | 212,636 |  |  |  | 1,084,627 |  |  |  | 484,059 |  |  |  | 169,811 |  |  |  | 1,951,133 |
US$’000 |  |  | 29,933 |  |  |  | 152,687 |  |  |  | 68,143 |  |  |  | 23,905 |  |  |  | 274,668 |
Summary of carrying amount of goodwill allocated | Carrying amount of goodwill allocated to the cash-generating unit:
|  | 31.12.2022 |  |  | 31.12.2023 |  |  | 31.12.2023 |
|  | RMB’000 |  |  | RMB’000 |  |  | US$’000 |
Yuchai manufacturing business |  |  | 212,636 |  |  |  | 212,636 |  |  |  | 29,933 |

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- Definition The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2023-01-01 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2023-en-r&anchor=para_118&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The disclosure of information for cash-generating units. [Refer: Cash-generating units [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2023-01-01 -Paragraph 134 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2023-en-r&anchor=para_134&doctype=Standard -URIDate 2023-03-23 + Details
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