
	Freehold land RMB’000			Buildings and improvements RMB’000			Construction in progress RMB’000			Plant and machinery RMB’000			Office furniture, fittings and equipment RMB’000			Motor and transport vehicles RMB’000			Total RMB’000
Cost
At January 1, 2023		14,654			2,610,784			348,769			6,471,846			232,329			116,537			9,794,919
Additions		—			2,903			149,846			18,676			7,151			300			178,876
Disposal of subsidiary		—			(80,585	)		—			(21,632	)		(5,568	)		—			(107,785	)
Disposals		—			—			—			(7,000	)		(772	)		(23,039	)		(30,811	)
Transfers		—			38,506			(244,741	)		201,642			4,593			—			—
Write-off		—			(2,890	)		—			(7,474	)		(3,229	)		(171	)		(13,764	)
Translation difference		402			(233	)		(139	)		(197	)		(360	)		20			(507	)
At December 31, 2023 and January 1, 2024		15,056			2,568,485			253,735			6,655,861			234,144			93,647			9,820,928
Additions		—			550			315,019			23,613			12,734			913			352,829
Disposals		—			—			—			(13,275	)		(666	)		(2,272	)		(16,213	)
Transfers		—			9,055			(264,976	)		251,609			3,865			447			—
Write-off		—			(195	)		(203	)		(815	)		(4,521	)		(262	)		(5,996	)
Translation difference		123			2,862			20			1,277			1,110			63			5,455
At December 31, 2024		15,179			2,580,757			303,595			6,918,270			246,666			92,536			10,157,003
Accumulated depreciation and impairment
At January 1, 2023		477			1,111,128			14,060			4,419,261			179,987			74,262			5,799,175
Charge for the year		—			92,919			—			402,554			21,568			10,515			527,556		*
Disposal of subsidiary		—			(44,274	)		—			(17,225	)		(5,175	)		—			(66,674	)
Disposals		—			—			—			(5,456	)		(687	)		(18,779	)		(24,922	)
Write-off		—			(2,068	)		—			(6,681	)		(3,123	)		(161	)		(12,033	)
Impairment loss		—			9,162			561			34,458			438			48			44,667
Translation difference		(13	)		(37	)		—			(132	)		(281	)		21			(442	)
At December 31, 2023 and January 1, 2024		464			1,166,830			14,621			4,826,779			192,727			65,906			6,267,327
Charge for the year		—			90,890			—			368,070			19,439			4,867			483,266		*
Disposals		—			—			—			(12,794	)		(610	)		(2,119	)		(15,523	)
Write-off		—			(62	)		(203	)		(771	)		(4,479	)		(249	)		(5,764	)
Impairment loss		—			—			—			7,332			—			—			7,332
Translation difference		26			832			—			354			869			41			2,122
At December 31, 2024		490			1,258,490			14,418			5,188,970			207,946			68,446			6,738,760
Net book value
At December 31, 2023		14,592			1,401,655			239,114			1,829,082			41,417			27,741			3,553,601
At December 31, 2024		14,689			1,322,267			289,177			1,729,300			38,720			24,090			3,418,243
US$’000		2,048			184,319			40,310			241,058			5,397			3,358			476,490

* In 2024, RMB 19.2 million (US$2.7 million) (2023: RMB 16.6 million) were capitalized as development costs and RMB 1.4 million (US$0.2 million) (2023: RMB 2.2 million) were capitalized as capitalized contract cost.

Impairment loss of RMB 7.3 million (US$1.0 million) (2023: RMB 8.0 million; 2022: RMB 17.3 million) were charged to the consolidated statement of profit or loss under “Cost of sales”. In 2024, RMB Nil (US$ Nil) (2023: RMB 36.7 million; 2022: Nil) were charged to “Other operating expenses”. The impairment loss is charged for the Group’s plant and equipment within the Yuchai segment that were not in use.