GUANGSHEN RAILWAY CO LTD | CIK:0001012139 | 3

  • Filed: 4/26/2018
  • Entity registrant name: GUANGSHEN RAILWAY CO LTD (CIK: 0001012139)
  • Generator: Fujitsu
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1012139/000119312518132166/0001193125-18-132166-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1012139/000119312518132166/gsh-20171231.xml
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  • ifrs-full:DisclosureOfDeferredIncomeExplanatory

     

    17              23 DEFERRED INCOME

     

    2016

    2017

    RMB’000

    RMB’000

    Government grants

    106,810

    105,754

    Others

    -

    37

    Total

    106,810

    105,791

     

    Government grants relating to costs are deferred and recognised in the profit or loss over the period necessary to match them with the costs that they are intended to compensate.

     

    Government grants relating to the purchase of property, plant and equipment are included in non-current liabilities as deferred income and are credited to profit or loss on a straight-line basis over the expected lives of the related assets.