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v3.23.1

Taxation - Deferred tax assets and liabilities & withholding income tax (Details) ¥ in Thousands, $ in Millions |  | 12 Months Ended |
--- | --- | --- | ---
Mar. 16, 2007 | Dec. 31, 2022 CNY (¥) | Dec. 31, 2021 CNY (¥) | Dec. 31, 2020 CNY (¥) | Dec. 31, 2022 USD ($)
Deferred tax assets: |  |  |  |  |
Contract liabilities, primarily for advanced payments from online games customers |  | ¥ 1,009,624 | ¥ 776,719 |  |
Accruals |  | 654,348 | 641,198 |  |
Depreciation of fixed assets |  | 4,883 | 11,557 |  |
Amortization of intangible assets |  | 2,217 | 4,331 |  |
Net operating tax loss carry forward |  | 3,781,233 | 3,513,019 |  |
Deferred tax assets , gross |  | 5,452,305 | 4,946,824 |  |
Less: valuation allowance |  | (3,971,516) | (3,648,870) | ¥ (3,255,854) |
Total |  | 1,480,789 | 1,297,954 |  |
Deferred tax liabilities: |  |  |  |  |
Withholding income tax |  | 1,947,190 | 1,257,552 |  |
Others |  | 178,930 | 88,322 |  |
Total |  | 2,126,120 | 1,345,874 |  |
Movement of the aggregate valuation allowances for deferred tax assets |  |  |  |  |
Balance at the beginning of the period |  | 3,648,870 | 3,255,854 | 2,148,879 |
Provision for the year |  | 322,646 | 393,016 | 1,106,975 |
Balance at the end of the period |  | ¥ 3,971,516 | 3,648,870 | 3,255,854 |
Withholding income tax |  |  |  |  |
Withholding tax rate on dividend distributed by foreign investment entities to its non-resident enterprise investors (as a percent) | 10.00% | 10.00% |  |  |
Lower withholding income tax rate on dividend applied, if the non-resident enterprise investor is registered in Hong Kong with at least 25% equity interest in the PRC enterprise and meets the relevant conditions or requirements (as a percent) | 5.00% | 5.00% |  |  |
Minimum equity interest in PRC entities (as a percent) | 25.00% | 25.00% |  |  |
Accrued withholding tax liabilities |  | ¥ 2,144,400 | 1,124,400 | ¥ 1,056,900 | $ 310.9
Unrecognized deferred tax liabilities related to undistributed earnings of the Group's PRC subsidiaries |  |  | ¥ 1,104,200 |  |

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