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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2019
Disclosure of basis of preparation [Abstract] |
Schedule of Impacts Arising from the Adoption of IFRS 16 | The impacts arising from the adoption of IFRS 16 as of January 1, 2019 are as follows:
|  | Increase |
|  |  | CNY |
Assets |  |  |  |
Increase in right-of-use assets |  |  | 1,803 |
Increase in total assets |  |  | 1,803 |
Liabilities |  |  |  |
Increase in the non-current portion of lease liabilities |  |  | 593 |
Increase in the current portion of lease liabilities |  |  | 1,210 |
Increase in total liabilities |  |  | 1,803
Schedule of Lease Liabilities Reconciled to the Operating Lease Commitments | The lease liabilities as of January 1, 2019 reconciled to the operating lease commitments as of December 31, 2018 are as follows:
|  | CNY |
Operating lease commitments as of December 31, 2018 |  |  | 1,891 |
Weighted average incremental borrowing rate as of January 1, 2019 |  |  | 4.75% |
Discounted operating lease commitments as of January 1, 2019 |  |  | 1,803 |
Lease liabilities as of January 1, 2019 |  |  | 1,803 |
Schedule of Estimated Useful Life | Estimated useful lives are as follows:
Buildings |  | 8 - 35 years
Machinery and equipment |  | 3 - 15 years
Motor vehicles |  | 4 - 8 years
Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease terms and the estimated useful lives of the assets as follows:
Buildings |  | 1 - 5 years

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- Definition The disclosure of detailed information about estimated useful life. + References No definition available. + Details
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- Definition The entire disclosure for the entity's first-time adoption of International Financial Reporting Standards. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2019-01-01 -Section Presentation and disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IFRS01_g20-33_TI -URIDate 2019-03-27 + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2019-01-01 -Paragraph C12 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_C12_b&doctype=Appendix&subtype=C -URIDate 2019-03-27 + Details
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