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CHANGES IN ACCOUNTING POLICIES AND DISCLOSURES (Tables) | 12 Months Ended
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Dec. 31, 2021
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 | ​
​ | ​ | ​
​ |  | 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 | ​
​ | ​ | ​
​ |  | 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 2021-01-01 -Paragraph 28 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28&doctype=Standard -URIDate 2021-03-24 + 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 2021-01-01 -Paragraph C12 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2021-en-r&anchor=para_C12_b&doctype=Appendix&subtype=C -URIDate 2021-03-24 + Details
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