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:DescriptionOfAccountingPolicyForSegmentReportingExplanatory

      (y)

    Segment reporting

    For management purposes, the Group is organized into operating segments based on their products and services which are independently managed by the respective segment managers responsible for the performance of the respective segments under their charge. The segment manager’s report directly to the management of the Company who regularly review the segment results in order to allocate resources to the segments and to assess the segment performance. Additional disclosures on each of these segments are shown in Note 32, including the factors used to identify the reportable segments and the measurement basis of segment information.