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Business Combination (Tables) | 6 Months Ended
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Jun. 30, 2023
Disclosure of detailed information about business combination [abstract] |
Summary of Provisional Allocation of Fair Value of Assets and Liabilities as at Date of Acquisition and Analysis of Cash Flows | The provisional allocation of fair value to the identifiable assets and liabilities of Sinopower as at the date of acquisition is as follows:
|  | Fair value recognized on acquisition RMB’000 (Unaudited) |
Total cash consideration |  |  | 43,567 |
Recognized amounts of identifiable assets acquired and liabilities assumed |  |  |
Cash and cash equivalents |  |  | 9,519 |
Inventories, trade receivables and other current assets |  |  | 34,455 |
Intangible assets |  |  | 11,451 |
Other non-current assets |  |  | 5,261 |
Total assets acquired |  |  | 60,686 |
Interest-bearing bank borrowings |  |  | (15,343 | )
Trade payables, lease liabilities and other payables |  |  | (41,215 | )
Deferred tax liabilities |  |  | (1,691 | )
Total liabilities assumed |  |  | (58,249 | )
Net assets acquired |  |  | 2,437 |
Non-controlling interests |  |  | 608 |
Goodwill on acquisition |  |  | 40,522 |
An analysis of the cash flows in respect of the acquisition of a subsidiary is as follows: |  |  |
|  | RMB’000 |
Total cash consideration |  |  | (43,567 | )
Cash and cash equivalents |  |  | 9,519 |
Net cash paid for acquisition of a subsidiary included in cash flows from investing activities |  |  | (34,048 | )

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- Definition The disclosure of transactions recognised separately from acquisition of assets and assumption of liabilities in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2023-01-01 -Paragraph B64 -Subparagraph l -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2023-en-r&anchor=para_B64_l&doctype=Appendix&subtype=B -URIDate 2023-03-23 + Details
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