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CHANGES IN ACCOUNTING POLICIES AND DISCLOSURES (Tables)

12 Months Ended

Dec. 31, 2022

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

 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

 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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- References

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- Definition

The disclosure of the initial application of an IFRS. [Refer: IFRSs [member]]

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 8
-IssueDate 2022-03-24
-Paragraph 28
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=8&code=ifrs-tx-2022-en-r&anchor=para_28&doctype=Standard
-URIDate 2022-03-24

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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.

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2022-03-24
-Paragraph C12
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&anchor=para_C12_b&doctype=Appendix&subtype=C
-URIDate 2022-03-24

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