XML 106 R90.htm IDEA: XBRL DOCUMENT
v3.23.1

Related party transactions (Details Narrative) |  | 12 Months Ended |  |  |  |  |
--- | --- | --- | --- | --- | --- | --- | ---
Oct. 09, 2019 CNY (¥) | Dec. 31, 2022 CNY (¥) | Dec. 31, 2021 CNY (¥) | Dec. 31, 2020 CNY (¥) | Dec. 31, 2019 CNY (¥) | Dec. 31, 2018 CNY (¥) | Dec. 31, 2017 CNY (¥) | Dec. 31, 2022 USD ($) | Dec. 04, 2019 CNY (¥) | Oct. 14, 2019 CNY (¥) | Jun. 30, 2017 CNY (¥) | Dec. 31, 2016 CNY (¥)
Statement [Line Items] |  |  |  |  |  |  |  |  |  |  |  |
Interest Expenses |  | ¥ 21,701,000 | ¥ 21,826,000 | ¥ 22,213,000 |  |  |  |  |  |  |  |
Loans Payable |  | 161,439,000 | 161,569,000 |  |  |  |  |  |  |  |  |
Loan Receivables |  | 753,043,000 | 754,393,000 |  |  |  |  |  |  |  |  |
Debt Transferred |  |  | ¥ 1,400 |  |  |  |  |  |  |  |  |
Deposited In Bank Accounts |  |  |  |  |  |  |  |  |  | ¥ 9,000,000.0 |  |
Loan Extension Agreement [Member] |  |  |  |  |  |  |  |  |  |  |  |
Statement [Line Items] |  |  |  |  |  |  |  |  |  |  |  |
Borrowed Amount |  |  |  |  |  |  |  |  |  |  | ¥ 10,000.0 |
Borrowings Interest Rate, Percentage |  |  |  |  |  |  |  |  |  |  | 15.00% |
Penalty Interest Rate |  |  |  |  |  |  |  |  |  |  | 9.00% |
Loan Extension Agreement September 2019 [Member] |  |  |  |  |  |  |  |  |  |  |  |
Statement [Line Items] |  |  |  |  |  |  |  |  |  |  |  |
Borrowings Interest Rate, Percentage |  |  | 15.00% |  |  |  |  |  |  |  |  |
Penalty Interest Rate |  |  | 9.00% |  |  |  |  |  |  |  |  |
Chutian And Mr Wei [Member] |  |  |  |  |  |  |  |  |  |  |  |
Statement [Line Items] |  |  |  |  |  |  |  |  |  |  |  |
Loans Payable To Related Parties |  |  | ¥ 10,000.0 |  |  |  |  | $ 10,000.0 |  |  |  |
Interest Expense | ¥ 787,500,000 | 2,000.0 | 2,000.0 |  |  |  |  |  |  |  |  |
Repay Borrowings Principal Amount | ¥ 10,000.0 |  |  |  |  |  |  |  | ¥ 10,000.0 |  |  |
Interest Payable |  | 7,300 | 5,300 |  |  |  |  |  |  |  |  |
Chief Executive Officer [Member] | In 2018 [Member] |  |  |  |  |  |  |  |  |  |  |  |
Statement [Line Items] |  |  |  |  |  |  |  |  |  |  |  |
Interest Payable To Related Parties |  | 1,800 | 1,700 |  |  |  |  |  |  |  |  |
Borrowed Amount |  |  |  |  | ¥ 17,300 | ¥ 20,000.0 |  |  |  |  |  |
Ownership Interest, Percentage |  |  |  |  |  | 80.80% |  |  |  |  |  |
Borrowings Interest Rate, Percentage |  |  |  |  |  | 12.00% |  |  |  |  |  |
Repayments Of Loan Payable |  | 130,000,000 | 10,000 |  | 14,700 | ¥ 500 |  |  |  |  |  |
Interest Expenses |  | 118,000,000 | 700 |  | 1,400 |  |  |  |  |  |  |
Interest Payable |  |  |  | 500 |  |  |  |  |  |  |  |
Offset Against Loan Payable |  |  |  | ¥ 1,700 | 9,900 |  |  |  |  |  |  |
Loans Payable |  | 900 | 1,000.0 |  | 3,100 |  |  |  |  |  |  |
Wang Hailin [Member] |  |  |  |  |  |  |  |  |  |  |  |
Statement [Line Items] |  |  |  |  |  |  |  |  |  |  |  |
Loans Payable To Related Parties |  | 10,000.0 | 10,000.0 |  |  |  |  |  |  |  |  |
Interest Payable To Related Parties |  | ¥ 9,000.0 | ¥ 6,600 |  |  |  |  |  |  |  |  |
Borrowed Amount |  |  |  |  |  |  |  |  |  |  | ¥ 10,000.0 |
Borrowings Interest Rate, Percentage |  |  |  |  |  |  |  |  |  |  | 10.00% |
Variable Interest Entity |  |  |  |  |  |  |  |  |  |  | 7.70% |
Hubei Daily Media Group [Member] | Lease commitment [Member] |  |  |  |  |  |  |  |  |  |  |  |
Statement [Line Items] |  |  |  |  |  |  |  |  |  |  |  |
Variable Interest Entity |  | 20.00% | 20.00% | 20.00% |  |  |  | 20.00% |  |  |  |
Consulting Expenses |  | ¥ 500 | ¥ 500 | ¥ 500 |  |  |  |  |  |  |  |
Consulting Expenses Payable |  | ¥ 2,500 | 2,000.0 |  |  |  |  |  |  |  |  |
Hubei New Nature Investment Co [Member] |  |  |  |  |  |  |  |  |  |  |  |
Statement [Line Items] |  |  |  |  |  |  |  |  |  |  |  |
Offset Against Loan Payable |  |  |  | 1,700 | 22,600 |  |  |  |  |  |  |
Loans Payable |  |  | ¥ 700 |  |  |  |  |  |  |  |  |
Variable Interest Entity |  | 80.80% | 80.80% |  |  |  |  | 80.80% |  |  |  |
Payable To Related Party |  | ¥ 10,500 | ¥ 8,100 |  |  |  |  |  |  |  |  |
Loan Receivables |  |  |  | 1,300 |  |  |  |  |  |  |  |
Operating Expenses |  |  |  | 2,800 | 700 |  |  |  |  |  |  |
Guarantee Expenses |  | 2,800 | 2,800 |  |  |  |  |  |  |  |  |
Debt Repaymnet Amount |  | 484,000,000 |  |  |  |  |  |  |  |  |  |
Paid Reverse Merger Expenses On Behalf |  |  |  |  |  | ¥ 10,900 | ¥ 11,300 |  |  |  |  |
Offset Against Interest Payable |  |  |  | ¥ 500 |  |  |  |  |  |  |  |
Debt Transferred |  |  | 700 |  |  |  |  |  |  |  |  |
Hubei Baoli Ecological Conservation [Member] |  |  |  |  |  |  |  |  |  |  |  |
Statement [Line Items] |  |  |  |  |  |  |  |  |  |  |  |
Variable Interest Entity |  |  |  |  |  |  |  |  |  |  |  | 4.30%
Loan Receivables |  |  |  |  |  |  |  |  |  |  |  | ¥ 8,000.0
Interest Income Rate |  |  |  |  |  |  |  |  |  |  |  | 36.00%
Kang Chen [Member] |  |  |  |  |  |  |  |  |  |  |  |
Statement [Line Items] |  |  |  |  |  |  |  |  |  |  |  |
Variable Interest Entity |  |  |  |  |  |  |  |  |  |  |  | 4.30%
Loan Receivables |  |  |  |  |  |  |  |  |  |  |  | ¥ 3,000.0
Interest Income Rate |  |  |  |  |  |  |  |  |  |  |  | 36.00%
Li Ling [Member] |  |  |  |  |  |  |  |  |  |  |  |
Statement [Line Items] |  |  |  |  |  |  |  |  |  |  |  |
Borrowed Amount |  |  |  |  | ¥ 10,000.0 |  |  |  |  |  |  |
Borrowings Interest Rate, Percentage |  |  |  |  | 12.00% |  |  |  |  |  |  |
Repayments Of Loan Payable |  |  |  |  | ¥ 3,000.0 |  |  |  |  |  |  |
Interest Expenses |  |  |  |  | ¥ 29,000,000 |  |  |  |  |  |  |
Variable Interest Entity |  |  |  |  | 2.50% |  |  |  |  |  |  |
Deposited In Bank Accounts |  |  |  |  | ¥ 12,000.0 |  |  |  |  |  |  |
Loan Payable |  |  |  |  | ¥ 3,000.0 |  |  |  |  |  |  |
Hubei Shanyin Wealth Management Co., Ltd [Member] |  |  |  |  |  |  |  |  |  |  |  |
Statement [Line Items] |  |  |  |  |  |  |  |  |  |  |  |
Deposited In Bank Accounts |  |  |  |  |  |  |  |  |  | ¥ 2,900,000 |  |
Hubei Shanyin Wealth Management Co., Ltd [Member] | Chief Executive Officer [Member] |  |  |  |  |  |  |  |  |  |  |  |
Statement [Line Items] |  |  |  |  |  |  |  |  |  |  |  |
Loans Payable To Related Parties |  | 50,000.0 | 50,000.0 |  |  |  |  |  |  |  |  |
Ownership Interest, Percentage |  |  |  |  |  | 69.50% |  |  |  |  |  |
Borrowings Interest Rate, Percentage |  |  |  |  |  | 9.00% |  |  |  |  |  |
Interest Expenses |  | 4,700 | 4,700 |  |  |  |  |  |  |  |  |
Interest Payable |  | ¥ 19,700 | ¥ 15,000.0 |  |  |  |  |  |  |  |  |
Loans Payable |  |  |  |  |  | ¥ 60,000.0 |  |  |  |  |  |

X
- References No definition available. + Details
Name: | dxf_BorrowingsInterestRatePercentage
Namespace Prefix: | dxf_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- References No definition available. + Details
Name: | dxf_ConsultingExpenses
Namespace Prefix: | dxf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | dxf_ConsultingExpensesPayable
Namespace Prefix: | dxf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | dxf_DebtRepaymnetAmount
Namespace Prefix: | dxf_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- References No definition available. + Details
Name: | dxf_DebtTransferred
Namespace Prefix: | dxf_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- References No definition available. + Details
Name: | dxf_GuaranteeExpenses
Namespace Prefix: | dxf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | dxf_InterestExpenses
Namespace Prefix: | dxf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | dxf_InterestIncomeRate
Namespace Prefix: | dxf_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- References No definition available. + Details
Name: | dxf_InterestPayableToRelatedParties
Namespace Prefix: | dxf_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- References No definition available. + Details
Name: | dxf_LoanPayable
Namespace Prefix: | dxf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | dxf_OffsetAgainstInterestPayable
Namespace Prefix: | dxf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | dxf_OffsetAgainstLoanPayable
Namespace Prefix: | dxf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | dxf_OperatingExpenses
Namespace Prefix: | dxf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | dxf_OwnershipInterestPercentage
Namespace Prefix: | dxf_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | dxf_PaidReverseMergerExpenses
Namespace Prefix: | dxf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | dxf_PayableToRelatedParty
Namespace Prefix: | dxf_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | dxf_PenaltyInterestRate
Namespace Prefix: | dxf_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

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

X
- References No definition available. + Details
Name: | dxf_VariableInterestEntity
Namespace Prefix: | dxf_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of outstanding funds that the entity is obligated to repay. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_55&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_Borrowings
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of deposit liabilities from banks held by the entity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_55&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DepositsFromBanks
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of expense arising from interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 23 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23_d&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 28 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_e&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2021-01-01 -Paragraph B13 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B13_f&doctype=Appendix&subtype=B -URIDate 2021-03-24 + Details
Name: | ifrs-full_InterestExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of interest recognised as a liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_112_c&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_InterestPayable
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of non-derivative financial assets with fixed or determinable payments that are not quoted in an active market, other than: (a) those that the entity intends to sell immediately or in the near term, which shall be classified as held for trading, and those that the entity, upon initial recognition, designates as at fair value through profit or loss; (b) those that the entity, upon initial recognition, designates as available for sale; or (c) those for which the holder may not recover substantially all of its initial investment, other than because of credit deterioration, which shall be classified as available for sale. An interest acquired in a pool of assets that are not loans or receivables (for example, an interest in a mutual fund or a similar fund) is not a loan or receivable. [Refer: Derivative financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2023-01-01 -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 8 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_8_c&doctype=Standard&book=b -URIDate 2021-03-24 + Details
Name: | ifrs-full_LoansAndReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 17 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_17_d&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of current borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_55&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_ShorttermBorrowings
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 54 -Subparagraph k -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_54_k&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_TradeAndOtherCurrentPayables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of payables due to related parties. [Refer: Related parties [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 78 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_78&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_TradeAndOtherPayablesToRelatedParties
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | ifrs-full_DefinedBenefitPlansAxis=dxf_LoanExtensionAgreementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_DefinedBenefitPlansAxis=dxf_LoanExtensionAgreementSeptemberTwoThounsandTwentyNineMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TypesOfCustomersAxis=dxf_ChutianAndMrWeiMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=dxf_ChiefExecutiveOfficersMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RedesignationAxis=dxf_InTwoZeroOneEightMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=dxf_WangHailinMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=dxf_HubeiDailyMediaGroupMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_LiabilitiesArisingFromFinancingActivitiesAxis=dxf_LeasecommitmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=dxf_HubeiNewNatureInvestmentCoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=dxf_HubeiBaoliEcologicalConservationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=dxf_KangChenMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfRelatedPartiesAxis=dxf_LiLingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MarketsOfCustomersAxis=dxf_HubeiShanyinWealthManagementCoLtdMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |