| | | 2017 | | 2016 | | ||
| | | RMB’000 | | RMB’000 | | ||
| Cost | | | | | | | |
| At December 31, 2017 and 2016 | | | 37,253 | | | 37,253 | |
| | | | | | | | |
| Accumulated depreciation | | | | | | | |
| As of beginning of the year | | | (1,570) | | | - | |
| Transfer from property, plant and equipment | | | - | | | (1,101) | |
| Depreciation for the year | | | (180) | | | (469) | |
| As of end of the year | | | (1,750) | | | (1,570) | |
| | | | | | | | |
| Impairment for the year | | | | | | | |
| As of beginning of the year | | | (28,892) | | | - | |
| Transfer from property, plant and equipment | | | - | | | (17,972) | |
| Impairment losses recognized in profit or loss transferred from property, plant and equipment | | | (1,617) | | | (10,920) | |
| As of end of the year | | | (30,509) | | | (28,892) | |
| | | | | | | | |
| Carrying amount | | | | | | | |
| At December 31, 2017 and 2016 | | | 4,994 | | | 6,791 | |