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Trade and other receivables (Tables) | 12 Months Ended
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Dec. 31, 2023
Text block [abstract] |
Summary of Trade and Other Receivables |
|  | 31.12.2022 |  |  | 31.12.2023 |  |  | 31.12.2023 |
|  | RMB’000 |  |  | RMB’000 |  |  | US$’000 |
Trade receivables, gross |  |  | 1,549,462 |  |  |  | 1,148,682 |  |  |  | 161,704 |
Less: Allowance for expected credit losses |  |  | (33,247 | ) |  |  | (54,894 | ) |  |  | (7,728 | )
Net trade receivables (Note 6.2) |  |  | 1,516,215 |  |  |  | 1,093,788 |  |  |  | 153,976 |
Bills receivable (i) |  |  | 4,970,880 |  |  |  | 6,318,789 |  |  |  | 889,519 |
Total (Note 32, Note 35) |  |  | 6,487,095 |  |  |  | 7,412,577 |  |  |  | 1,043,495 |
Amounts receivable: |  |  |  |  |  |  |  |  |  |  |  |
- associates and joint ventures (trade) |  |  | 125,489 |  |  |  | 187,944 |  |  |  | 26,458 |
- associates and joint ventures (non-trade) |  |  | 11,230 |  |  |  | 10,212 |  |  |  | 1,438 |
- related parties (trade) |  |  | 180,374 |  |  |  | 212,706 |  |  |  | 29,943 |
- related parties (non-trade) |  |  | 3,476 |  |  |  | 4,016 |  |  |  | 565 |
Bills receivable in transit |  |  | 8,172 |  |  |  | 49,696 |  |  |  | 6,996 |
Grant receivables |  |  | 62,000 |  |  |  | 62,000 |  |  |  | 8,728 |
Estimated sales consideration on disposal of a subsidiary due from the acquirer |  |  | — |  |  |  | 236,734 |  |  |  | 33,326 |
Others |  |  | 49,763 |  |  |  | 68,052 |  |  |  | 9,580 |
Less: Impairment losses – other receivables |  |  | (5,754 | ) |  |  | (7,710 | ) |  |  | (1,085 | )
Other receivables carried at amortized cost (Note 35) |  |  | 434,750 |  |  |  | 823,650 |  |  |  | 115,949 |
Tax recoverable |  |  | 290,596 |  |  |  | 108,844 |  |  |  | 15,322 |
Advances paid to suppliers |  |  | 81,861 |  |  |  | 77,527 |  |  |  | 10,914 |
Right of return assets |  |  | 17,045 |  |  |  | 36,026 |  |  |  | 5,072 |
Net other receivables |  |  | 824,252 |  |  |  | 1,046,047 |  |  |  | 147,257 |
Total trade and other receivables |  |  | 7,311,347 |  |  |  | 8,458,624 |  |  |  | 1,190,752 |
Note:
| (i) | As of December 31, 2023, bills receivable includes bi lls received from joint ventures and related parties amounted to RMB 5.3 million (US$ 0.7 million) (2022: RMB 0.1 million) and RMB 987.9 million (US$ 139.1 million) (2022: RMB 763.4 million) respectively.
As of December 31, 202 3 , bills receivable amounted to RMB 12.5 million (US$ 1.8 million) (2022: RMB 12.6 million) was pledged to secure bank facilities (Note 26).
Movement in the Allowance for Expected Credit Losses of Trade and Other Receivables | Movement in the allowance for expected credit losses of trade and other receivables is as follows:
|  | 31.12.2022 RMB’000 |  |  | 31.12.2023 RMB’000 |  |  | 31.12.2023 US$’000 |
At January 1 |  |  | 39,441 |  |  |  | 39,001 |  |  |  | 5,490 |
(Credit)/charge to consolidated statement of profit or loss (under “Selling, general and administrative expenses”) |  |  | (459 | ) |  |  | 23,858 |  |  |  | 3,359 |
Written off |  |  | (5 | ) |  |  | (264 | ) |  |  | (37 | )
Translation difference |  |  | 24 |  |  |  | 9 |  |  |  | 1 |
At December 31 |  |  | 39,001 |  |  |  | 62,604 |  |  |  | 8,813 |

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- Definition The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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