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INVESTMENT PROPERTY | 12 Months Ended
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Dec. 31, 2022
Disclosure of detailed information about investment property [abstract] |
INVESTMENT PROPERTY | 12. INVESTMENT PROPERTY SCHEDULE OF INFORMATION ABOUT INVESTMENT PROPERTY
|  | 2022 |  |  | 2021 |
|  | RMB’000 |  |  | RMB’000 |
Cost |  |  |  |  |  |  |  |
As of beginning of the year |  |  | 401,231 |  |  |  | 37,253 |
Transferred from property, plant and equipment |  |  | — |  |  |  | 331,359 |
Transferred from right-of-use assets |  |  | — |  |  |  | 32,619 |
Transferred to assets classified as held for sale |  |  | (401,231 | ) |  |  |  |
As of end of the year |  |  | — |  |  |  | 401,231 |
Accumulated depreciation |  |  |  |  |  |  |  |
As of beginning of the year |  |  | (53,987 | ) |  |  | (1,886 | )
Depreciation for the year |  |  | — |  |  |  | — |
Transferred from property, plant and equipment |  |  | — |  |  |  | (47,452 | )
Transferred from right-of-use assets |  |  | — |  |  |  | (4,649 | )
Transferred to assets classified as held for sale |  |  | 53,987 |  |  |  |  |
As of end of the year |  |  | — |  |  |  | (53,987 | )
Impairment for the year |  |  |  |  |  |  |  |
As of beginning of the year |  |  | (347,244 | ) |  |  | (35,367 | )
Investment property, beginning balance |  |  | (347,244 | ) |  |  | (35,367 | )
Transferred from property, plant and equipment |  |  | — |  |  |  | (283,907 | )
Transferred from right-of-use assets |  |  | — |  |  |  | (27,970 | )
Transferred to assets classified as held for sale |  |  | 347,244 |  |  |  |  |
As of end of the year |  |  | — |  |  |  | (347,244 | )
Investment property, ending balance |  |  | — |  |  |  | (347,244 | )
Carrying amount |  |  |  |  |  |  |  |
At December 31, 2022 and 2021 |  |  | — |  |  |  | — |
Investment property |  |  | — |  |  |  | — |
The Company’s investment property was reclassified as an asset held for sale as of December 31, 2022 and thus has no fair value. The fair value of this investment property, which is the estimation of the depreciated replacement cost, as of December 31, 2021 was RMB 269,900,000. However, due to the absence of the real estate ownership certificate, the Company assessed the recoverable amount of investment property, and determined that carrying amount was nil at December 31, 2022 and 2021. During the year ended December 31, 2021, Hengdali subleased all its land and buildings. The cost, accumulated depreciation and impairment of land and buildings were reclassified to investment property. The net effect on the consolidated balance sheet was nil.

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- Definition The entire disclosure for investment property. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2022-03-24 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS40_g74-79__IAS40_g74-79_TI -URIDate 2022-03-24 + Details
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