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v3.20.4

Taxation - Deferred tax assets and liabilities (Details) - CNY (¥) ¥ in Thousands | 12 Months Ended |  |  |
--- | --- | --- | --- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Deferred tax assets: |  |  |  |  |  |
Deferred revenue |  |  |  | ¥ 163,620 | ¥ 95,806 | ¥ 90,311
Accrued expenses and other payables |  |  |  | 128,886 | 82,351 | 25,984
Advertising expenses in excess of deduction limit |  |  |  | 65,674 | 7,507 | 312
Net operating tax loss carry forwards |  |  |  | 621,035 | 360,975 | 176,439
Others |  |  |  | 19,036 | 1,199 | 909
Total deferred tax assets |  |  |  | 998,251 | 547,838 | 293,955
Less: valuation allowance | ¥ (977,333) | ¥ (537,359) | ¥ (157,264) | (977,333) | (537,359) | ¥ (293,955)
Net deferred tax assets |  |  |  | 20,918 | ¥ 10,479 |
Deferred tax liabilities |  |  |  |  |  |
Acquired intangible assets (Note 24) |  |  |  | (46,112) |  |
Total deferred tax liabilities |  |  |  | ¥ (46,112) |  |
Movement of the aggregate valuation allowances for deferred tax assets |  |  |  |  |  |
Balance at January 1 | (537,359) | (293,955) | (157,264) |  |  |
Re-measurement due to applicable preferential tax rate | 105 |  | 22,502 |  |  |
Addition | (484,445) | (248,896) | (159,690) |  |  |
Expiration of loss carry forward and impact of disposal of subsidiaries | 44,366 | 5,492 | 497 |  |  |
Balance at December 31 | ¥ (977,333) | ¥ (537,359) | ¥ (293,955) |  |  |

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