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GOODWILL | 12 Months Ended
--- | ---
Dec. 31, 2022
Goodwill |
GOODWILL | 10. GOODWILL SCHEDULE OF GOODWILL
|  | 2022 |  |  | 2021 |
|  | As of December 31, |
|  | 2022 |  |  | 2021 |
|  | RMB’000 |  |  | RMB’000 |
Discontinued operations |  |  |  |  |  |
Carrying amount |  |  | 3,735 |  |  |  | 3,735 |
Accumulated impairment losses |  |  | (3,735 | ) |  |  | (3,735 | )
GOODWILL |  |  | — |  |  |  | — |
On January 8, 2010, the Company consummated the acquisition of all voting equity interests of Hengdali (which is considered to be a CGU), and the excess of the consideration transferred over the fair value of the identifiable net assets acquired is recorded as goodwill. The Company performs a goodwill impairment test in year 2015 and was fully impaired at that time. At the end of the reporting period, the Company assessed the recoverable amount of goodwill, and determined that no further impairment of goodwill was required for the 2016 year-end because it was written down to zero in 2015. The impairment loss on goodwill recognized during the year ended December 31, 2015 was RMB 3,735,000.

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- Definition The disclosure of goodwill. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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