XML 67 R56.htm IDEA: XBRL DOCUMENT
v3.25.1

Intangible assets (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Intangible assets and goodwill [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, 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 and January 1, 2024 |  |  | 218,311 |  |  |  | 1,427,160 |  |  |  | 484,059 |  |  |  | 169,811 |  |  |  | 2,299,341 |
Addition |  |  | — |  |  |  | — |  |  |  | 204,271 |  |  |  | — |  |  |  | 204,271 |
Transfer |  |  | — |  |  |  | 117,629 |  |  |  | (117,629 | ) |  |  | — |  |  |  | — |
At December 31, 2024 |  |  | 218,311 |  |  |  | 1,544,789 |  |  |  | 570,701 |  |  |  | 169,811 |  |  |  | 2,503,612 |
Accumulated amortization |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2023 |  |  | 5,675 |  |  |  | 105,920 |  |  |  | — |  |  |  | — |  |  |  | 111,595 |
Amortization |  |  | — |  |  |  | 109,913 |  |  |  | — |  |  |  | — |  |  |  | 109,913 |
At December 31, 2023 and January 1, 2024 |  |  | 5,675 |  |  |  | 215,833 |  |  |  | — |  |  |  | — |  |  |  | 221,508 |
Amortization |  |  | — |  |  |  | 201,420 |  |  |  | — |  |  |  | — |  |  |  | 201,420 |
At December 31, 2024 |  |  | 5,675 |  |  |  | 417,253 |  |  |  | — |  |  |  | — |  |  |  | 422,928 |
Accumulated impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At December 31, 2023 and January 1, 2024 |  |  | — |  |  |  | 126,700 |  |  |  | — |  |  |  | — |  |  |  | 126,700 |
Impairment losses |  |  | — |  |  |  | — |  |  |  | 31,130 |  |  |  | — |  |  |  | 31,130 |
At December 31, 2024 |  |  | — |  |  |  | 126,700 |  |  |  | 31,130 |  |  |  | — |  |  |  | 157,830 |
Net carrying amount |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At December 31, 2023 |  |  | 212,636 |  |  |  | 1,084,627 |  |  |  | 484,059 |  |  |  | 169,811 |  |  |  | 1,951,133 |
At December 31, 2024 |  |  | 212,636 |  |  |  | 1,000,836 |  |  |  | 539,571 |  |  |  | 169,811 |  |  |  | 1,922,854 |
US$’000 |  |  | 29,641 |  |  |  | 139,513 |  |  |  | 75,214 |  |  |  | 23,671 |  |  |  | 268,039 |
Summary of carrying amount of goodwill allocated | Carrying amount of goodwill allocated to the cash-generating unit:
|  | 31.12.2023 |  |  | 31.12.2024 |  |  | 31.12.2024 |
|  | RMB’000 |  |  | RMB’000 |  |  | US$’000 |
Yuchai manufacturing business |  |  | 212,636 |  |  |  | 212,636 |  |  |  | 29,641 |

X
- 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 2024-01-01 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of information for cash-generating units. [Refer: Total for all cash-generating units [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2024-01-01 -Paragraph 134 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2024-en-r&anchor=para_134&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

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