XML 121 R105.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

Income Tax Expense - Additional Information (Detail) ¥ in Millions, $ in Millions | 12 Months Ended |
--- | --- | ---
Dec. 31, 2023 CNY (¥) | Dec. 31, 2022 CNY (¥) | Dec. 31, 2021 | Dec. 31, 2023 USD ($)
Statement [Line Items] |  |  |  |
Applicable income tax rate | 15.00% | 15.00% | 15.00% |
Percentage of withholding tax | 10.00% |  |  |
Deferred tax liability for withholding tax payable | ¥ 64.7 | ¥ 61.8 |  | $ 9.1
Unrecognized deferred tax liability relating to undistributed earnings | ¥ 204.7 | ¥ 190.7 |  | $ 28.8
PRC [member] | Bottom of range [member] |  |  |  |
Statement [Line Items] |  |  |  |
Unrecognized tax losses expiration period for subsidiaries that have a history of losses | 5 years |  |  |
PRC [member] | Top of range [member] |  |  |  |
Statement [Line Items] |  |  |  |
Unrecognized tax losses expiration period for subsidiaries that have a history of losses | 10 years |  |  |
Malaysia [member] |  |  |  |
Statement [Line Items] |  |  |  |
Unrecognized tax losses expiration period for subsidiaries that have a history of losses | 10 years |  |  |

X
- Definition Deferred tax liabilities not recognized related to temporary differences associated with undistributed earnings of subsidiaries. + References No definition available. + Details
Name: | cyd_DeferredTaxLiabilitiesNotRecognizedInUndistributedEarningsOfSubsidiaries
Namespace Prefix: | cyd_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Provision for withholding tax payable. + References No definition available. + Details
Name: | cyd_ProvisionForWithholdingTaxPayable
Namespace Prefix: | cyd_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

X
- Definition Unrecognised tax losses expiration period for subsidiaries that have a history of losses. + References No definition available. + Details
Name: | cyd_UnrecognizedTaxLossesExpiration
Namespace Prefix: | cyd_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Withholding tax rate on payment of dividend. + References No definition available. + Details
Name: | cyd_WithholdingTaxRateOnPaymentOfDividend
Namespace Prefix: | cyd_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The applicable income tax rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_ApplicableTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_GeographicalAreasAxis=country_CN
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=ifrs-full_BottomOfRangeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RangeAxis=ifrs-full_TopOfRangeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_GeographicalAreasAxis=country_MY
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |