CHINA YUCHAI INTERNATIONAL LTD | CIK:0000932695 | 3

  • Filed: 4/30/2018
  • Entity registrant name: CHINA YUCHAI INTERNATIONAL LTD (CIK: 0000932695)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/932695/000119312518140586/0001193125-18-140586-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/932695/000119312518140586/cyd-20171231.xml
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  • ifrs-full:DisclosureOfInventoriesExplanatory

    18. Inventories

     

         31.12.2016      31.12.2017      31.12.2017  
         RMB’000      RMB’000      US$’000  

    Raw materials

         904,737        1,188,396        187,758  

    Work in progress

         26,807        34,924        5,518  

    Finished goods

         732,335        1,349,425        213,199  
      

     

     

        

     

     

        

     

     

     

    Total inventories at the lower of cost and net realizable value

         1,663,879        2,572,745        406,475  
      

     

     

        

     

     

        

     

     

     

     

         31.12.2015      31.12.2016      31.12.2017      31.12.2017  
         RMB’000      RMB’000      RMB’000      US$’000  

    Inventories recognized as an expense in cost of sales

         9,566,699        9,308,265        11,021,960        1,741,391  

    Inclusive of the following charge/(credit):

               

    - Inventories written down

         59,339        48,202        17,492        2,764  

    - Reversal of write-down of inventories

         (24,079      (53,373      (37,393      (5,908
      

     

     

        

     

     

        

     

     

        

     

     

     

    The reversal of write-down of inventory was made when the related inventories were sold above their carrying value.