XML 48 R23.htm IDEA: XBRL DOCUMENT
v3.26.1

Intangible asset | 12 Months Ended
--- | ---
Dec. 31, 2025
Intangible asset | 18. Intangible asset
|  | Land use right |  |  | Acquired computer software |  |  | Total |
|  | RMB’000 |  |  | RMB’000 |  |  | RMB’000 |
Cost |  |  |  |  |  |  |  |  |
At December January 1, 2024 |  |  | 44,843 |  |  |  | 9 |  |  |  | 44,852 |
Disposal of discontinued business |  |  | - |  |  |  | (9 | ) |  |  | (9 | )
Foreign current translation differences |  |  | 1,259 |  |  |  | - |  |  |  | 1,259 |
At December 31, 2024 |  |  | 46,102 |  |  |  | - |  |  |  | 46,102 |
Foreign current translation differences |  |  | (1,934 | ) |  |  | - |  |  |  | (1,934 | )
At December 31, 2025 |  |  | 44,168 |  |  |  | - |  |  |  | 44,168 |
Accumulated amortization |  |  |  |  |  |  |  |  |  |  |  |
At December 31, 2023 |  |  | - |  |  |  | 5 |  |  |  | 5 |
Disposal of discontinued business |  |  | - |  |  |  | (5 | ) |  |  | (5 | )
At December 31, 2024 and 2025 |  |  | - |  |  |  | - |  |  |  | - |
Carrying amount |  |  |  |  |  |  |  |  |  |  |  |
At December 31, 2024 |  |  | 46,102 |  |  |  | - |  |  |  | 46,102 |
At December 31, 2025 |  |  | 44,168 |  |  |  | - |  |  |  | 44,168 |
On November 13, 2023, the Company entered into certain land use right transfer agreement to acquire the land use right of a parcel of land located in Wuhan City, China, with a transaction value of USD6.3 million. The Company issued a total of 18,007,046 ordinary shares in exchange of the land use right. The land use right is not being amortized as amortization commences only when the land is available for its intended use. As of December 31, 2025, the land was not yet available for use. Management performed an impairment assessment during the year and determined that the carrying amount of land use right was fully recovered. Accordingly, no impairment loss was required.

X
- Definition The disclosure of intangible assets with an indefinite useful life. [Refer: Intangible assets with indefinite useful life] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 122 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_122_a&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration