XML 59 R42.htm IDEA: XBRL DOCUMENT v3.22.1

INCOME TAX EXPENSE/(CREDIT) (Tables)

12 Months Ended

Dec. 31, 2021

INCOME TAX EXPENSE/(CREDIT)

Schedule of information about income tax expense/(credit)

​

​	​	​	​	​	​	​
​	​	For the years ended December 31,
​	​	2021	​	2020	​	2019
​	​	RMB’000	​	RMB’000	​	RMB’000
Current Tax:
PRC Income Tax		217		33		29
Reversal of income tax refundable		—		—		27
​		—		—		—
Deferred tax expense		—		—		—
​		217		33		56

Schedule of reconciliation between income tax expense (credit) and (loss) profit before taxation at applicable tax rates

Reconciliation between income tax expense (credit) and (loss) profit before taxation at applicable tax rates is as follows:

​

​	​	​	​	​	​	​
​	​	For the years ended December 31,
​		2021		2020		2019
​	​	RMB’000	​	RMB’000	​	RMB’000
Loss before taxation		(89,841)		(193,062)		(9,445)
Tax calculated at a tax rate of 25%		(22,460)		(48,266)		(2,361)
Tax effect on non-deductible expenses		—		—		—
Tax effect on different tax rates of group entities operating in other jurisdictions		5,163		1,607		842
Inventory provision (reversal) that are not tax deductible (taxable)		(24,809)		(575)		(14,192)
Bad debts expense that are not tax deductible		30,417		37,567		17,165
Depreciation and amortization adjustments that are not tax deductible		(11,337)		(14,757)		(18,050)
Other		—		—		29
Lease charge under IFRS 16	​	(193)	​	282	​	—
Net operating losses not recognized to deferred tax assets		23,436		24,175		16,623
Tax per financial statements		217		33		56

​

X

- Definition

The disclosure of detailed information about Components of Income Tax Expense (Benefit)

+ References

No definition available.

+ Details

Name:	aehl_DisclosureOfDetailedInformationAboutComponentsOfIncomeTaxExpenseBenefitTextBlock
Namespace Prefix:	aehl_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of detailed information of income tax reconciliation at applicable tax rate.

+ References

No definition available.

+ Details

Name:	aehl_DisclosureOfDetailedInformationOfEffectiveIncomeTaxRateReconciliationAmountTextBlock
Namespace Prefix:	aehl_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

n/a.

+ References

No definition available.

+ Details

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