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Investment property | 12 Months Ended
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Dec. 31, 2024
Investment property [abstract] |
Investment property | 11. Investment property
|  | 31.12.2023 |  |  | 31.12.2024 |  |  | 31.12.2024 |
|  | RMB’000 |  |  | RMB’000 |  |  | US$’000 |
Cost |  |  |  |  |  |  |  |  |
At January 1 |  |  | 32,389 |  |  |  | 33,647 |  |  |  | 4,690 |
Translation difference |  |  | 1,258 |  |  |  | (73 | ) |  |  | (10 | )
At December 31 |  |  | 33,647 |  |  |  | 33,574 |  |  |  | 4,680 |
Accumulated depreciation |  |  |  |  |  |  |  |  |
At January 1 |  |  | 27,633 |  |  |  | 29,544 |  |  |  | 4,118 |
Charge for the year |  |  | 355 |  |  |  | 361 |  |  |  | 50 |
Translation difference |  |  | 1,556 |  |  |  | (504 | ) |  |  | (70 | )
At December 31 |  |  | 29,544 |  |  |  | 29,401 |  |  |  | 4,098 |
Net carrying amount |  |  | 4,103 |  |  |  | 4,173 |  |  |  | 582 |
Fair value |  |  | 11,453 |  |  |  | 13,294 |  |  |  | 1,853 |
Consolidated statements of profit or loss: |  |  |  |  |  |  |  |  |
Rental income from an investment property |  |  |  |  |  |  |  |  |
- Minimum lease payments |  |  | 154 |  |  |  | 156 |  |  |  | 22 |
Direct operating expenses (including repairs and maintenance) arising from the rental generating property |  |  | (720 | ) |  |  | (668 | ) |  |  | (93 | )
The Group has no restrictions on the realizability of its investment property. The Group is in the process of planning to carry out major refurbishment of the entertainment complex for conversion into additional hotel and function rooms. The building permit for the conversion of the entertainment complex into hotel and function rooms had been approved by the Cameron Highlands District Council in 2024. The entertainment complex is classified as investment property as it is still held to earn rental income and is being leased to third parties. 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 Group engaged an independent professional qualified valuer to determine the fair value of investment property at the end of each financial year. 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. 11. Investment property (cont’d) 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
2024 |  | Market comparison and cost method |  | Comparable price: -RMB 102 to RMB 570 (US$14 to US$79) per square foot |  | The estimated fair value increases with higher comparable price
2023 |  | Market comparison and cost method |  | Comparable price: -RMB 189 to RMB 458 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 2024-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS40_g74-79_TI -URIDate 2024-03-27 + Details
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- References No definition available. + Details
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Namespace Prefix: | ifrs-full_
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