XML 55 R38.htm IDEA: XBRL DOCUMENT v3.22.1

CHANGES IN ACCOUNTING POLICIES AND DISCLOSURES (Tables)

12 Months Ended

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

X

- References

No definition available.

+ Details

Name:	aehl_DisclosureOfChangesInAccountingPoliciesAndDisclosuresAbstract
Namespace Prefix:	aehl_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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

Name:	ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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

Name:	ifrs-full_ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration