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LAND USE RIGHTS (Tables)
12 Months Ended
Dec. 31, 2019
LAND USE RIGHTS  
Schedule of information about land use rights

The Company’s land use rights are under medium-term leases in the PRC, and are analyzed for reporting purposes as follows:

 

 

 

 

 

 

 

    

2019

    

2018

 

 

RMB’000

 

RMB’000

Cost

 

  

 

  

At the beginning of the year

 

32,619

 

32,619

Impact on initial application of HKFRS 16 (Note 2.6)

 

(32,619)

 

 —

At end of the year

 

 —

 

32,619

 

 

 

 

 

Accumulated amortization

 

  

 

  

At beginning of the year

 

(4,649)

 

(4,541)

Amortization

 

 —

 

(108)

Impact on initial  application of HKFRS 16 (Note 2.6)

 

4,649

 

 —

At end of the year

 

 —

 

(4,649)

 

 

 

 

 

Impairment

 

  

 

  

At  beginning of the year

 

(27,970)

 

(23,714)

Impairment for the year

 

 —

 

(4,256)

Impact on initial  application of HKFRS 16 (Note 2.6)

 

27,970

 

 —

At end of the year

 

 —

 

(27,970)

 

 

 

 

 

Carrying amount

 

  

 

  

At December 31, 2019 and 2018

 

 —

 

 —