XML 176 R18.htm IDEA: XBRL DOCUMENT
v3.24.2

PROPERTY, PLANT AND EQUIPMENT | 12 Months Ended
--- | ---
Dec. 31, 2023
Notes and other explanatory information [abstract] |
PROPERTY, PLANT AND EQUIPMENT | 12. PROPERTY, PLANT AND EQUIPMENT SCHEDULE OF INFORMATION ABOUT PROPERTY, PLANT AND EQUIPMENT
|  |  |  |  | Plant and |  |  | Motor |  |  | Office |  |  |  |
|  | Buildings |  |  | machinery |  |  | vehicles |  |  | equipment |  |  | Total |
|  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2022 |  |  | 18,271 |  |  |  | 746,042 |  |  |  | 5,369 |  |  |  | 2,065 |  |  |  | 771,747 |
Additions |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 22 |  |  |  | 22 |
Transferred to assets classified as held for sale |  |  | (18,271 | ) |  |  | (746,042 | ) |  |  | (4,225 | ) |  |  | (1,886 | ) |  |  | (770,424 | )
At December 31,2022 |  |  | - |  |  |  | - |  |  |  | 1,144 |  |  |  | 201 |  |  |  | 1,345 |
Additions |  |  | - |  |  |  | - |  |  |  | 446 |  |  |  | 53 |  |  |  | 499 |
Disposals |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
At December 31, 2023 |  |  | - |  |  |  | - |  |  |  | 1,590 |  |  |  | 254 |  |  |  | 1,844 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2022 |  |  | 1,845 |  |  |  | 349,382 |  |  |  | 3,802 |  |  |  | 1,601 |  |  |  | 356,630 |
Depreciation charge |  |  | - |  |  |  | - |  |  |  | 217 |  |  |  | 49 |  |  |  | 266 |
Transferred to assets classified as held for sale |  |  | (1,845 | ) |  |  | (349,382 | ) |  |  | (3,748 | ) |  |  | (1,582 | ) |  |  | (356,557 | )
At December 31, 2022 |  |  | - |  |  |  | - |  |  |  | 271 |  |  |  | 68 |  |  |  | 339 |
Depreciation charge |  |  | - |  |  |  | - |  |  |  | 306 |  |  |  | 53 |  |  |  | 359 |
At December 31, 2023 |  |  | - |  |  |  | - |  |  |  | 577 |  |  |  | 121 |  |  |  | 698 |
Impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January1, 2022 |  |  | 16,426 |  |  |  | 396,660 |  |  |  | 477 |  |  |  | 304 |  |  |  | 413,867 |
Transferred to assets classified as held for sale |  |  | (16,426 | ) |  |  | (396,660 | ) |  |  | (477 | ) |  |  | (304 | ) |  |  | (413,867 | )
At December 31, 2022 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Impairment losses recognized in loss |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
At December 31, 2023 |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Carrying amount, net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At December 31, 2022 |  |  | - |  |  |  | - |  |  |  | 873 |  |  |  | 133 |  |  |  | 1,006 |
At December 31, 2023 |  |  | - |  |  |  | - |  |  |  | 1,013 |  |  |  | 133 |  |  |  | 1,146 |
All property, plant and equipment held by the Company are located in the PRC. The Company’s buildings are situated on land under medium-term land use rights and were reclassified as assets held for sale as of December 31, 2022. For the buildings owned collectively by the Company and other three unrelated companies, the cost of buildings are stated according to the amounts paid by the Company for its part of buildings, which represent the Company’s interests in the buildings. Buildings are depreciated over their expected useful lives of 40 years. These buildings’ cost was RMB 2,913,000, and accumulated depreciation of RMB 1,226,000 and RMB 1,226,000 as of December 31, 2023 and 2022, respectively, and an impairment allocation of RMB 1,687,000 and RMB 1,687,000 as of December 31, 2023 and 2022, respectively. No property, plant and equipment was pledged to secure the Company interest-bearing bank borrowings at December 31, 2023 and 2022. As of December 31, 2022, all buildings were reclassified as assets held for sale. 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, which in turn was reclassified to assets held for sale as of December 31, 2022. The net effect on the consolidated balance sheet was nil.

X
- Definition The entire disclosure for property, plant and equipment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS16_g73-79_TI -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_NotesAndOtherExplanatoryInformationAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration