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CHANGES IN ACCOUNTING POLICIES AND DISCLOSURES (Tables) | 12 Months Ended
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Dec. 31, 2019
CHANGES IN ACCOUNTING POLICIES AND DISCLOSURES |
Summary of liabilities measured at the present value of the remaining lease payments, discounted using the lessee's incremental borrowing rate | The weighted average lessee’s incremental borrowing rate applied to the lease liabilities on January 1, 2019 was 5.75% (Note 22).
|  | RMB’000
Operating lease commitments disclosed as at December 31, 2018 |  | 19,695
Discounted using weighted average incremental borrowing rate of 5.75% |  | 15,496
Lease liabilities recognized as at January 1, 2019 |  | 19,380
Summary of impact on transition of IFRS 16 | The impact on transition of IFRS 16 is summarized as below:
|  | January 1, 2019
|  | RMB’000
Right-of-use assets |  | 17,266
Lease liability |  | (19,380)
Retained earnings |  | 2,114

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- Definition The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 8 -IssueDate 2019-01-01 -Paragraph 28 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=8&code=ifrs-tx-2019-en-r&anchor=para_28&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2019-01-01 -Paragraph C12 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_C12_b&doctype=Appendix&subtype=C -URIDate 2019-03-27 + Details
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