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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

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- 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
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