
	31.12.2020		31.12.2021		31.12.2021
	RMB’000		RMB’000		US$’000
Current
Trade payables		3,406,398		3,884,812		614,472
Bills payables (i)		3,348,163		3,085,206		487,996
Other payables		533,705		423,787		67,032
Accrued expenses		233,053		167,575		26,506
Accrued staff costs		714,701		689,327		109,033
Refund liabilities		1,031,562		913,756		144,531
Dividend payable		49,468		29,304		4,635
Amount due to:
- associates and joint ventures (trade)		467,351		176,819		27,968
- associates and joint ventures (non-trade)		205		27		4
- related parties (trade)		238,622		214,980		34,004
- related parties (non-trade)		1,841		1,308		207

Financial liabilities carried at amortized cost (Note 31, Note 34)		10,025,069		9,586,901		1,516,388
Deferred grants (Note 27)		23,468		12,482		1,974
Advance from customers		320		316		50
Other tax payable		62,111		39,416		6,234

Total trade and other payables (current)		10,110,968		9,639,115		1,524,646

(i)

As of December 31, 2021, the bills payables include bills payable to joint ventures, associates and other related parties amounted to

RMB 28.4

million (US$ 4.5

million) (2020: RMB 105.6 million), RMB 5.4

million (US$ 0.9

million) (2020: RMB 12.9 million) and

RMB 237.6

million (US$ 37.6

million) (2020: RMB 249.0 million) respectively.

(i)

This relates to accrual for bonus that is not expected to be settled within next

months.

Terms and conditions of the above financial liabilities:

•

Trade payables are

non-interest

bearing and are normally settled on

day

terms.

•

Other payables (current) are

non-interest

bearing and have an average term of three months.

•

For terms and conditions relating to related parties, refer to Note 28.