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ACCRUED LIABILITIES AND OTHER PAYABLES | 12 Months Ended
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Dec. 31, 2019
ACCRUED LIABILITIES AND OTHER PAYABLES |
ACCRUED LIABILITIES AND OTHER PAYABLES | 21. ACCRUED LIABILITIES AND OTHER PAYABLES
|  | As of December 31,
|  | 2019 |  | 2018
|  | RMB’000 |  | RMB’000
Deposits received from distributors |  | 16,200 |  | 16,200
Accrued salary |  | 1,208 |  | 2,331
Accrued rent, electricity and water |  | 1,563 |  | 2,500
Accrued other taxes |  | 1,027 |  | 1,541
Others |  | 3,344 |  | 3,322
|  | 23,342 |  | 25,894
Accrued liabilities and other payables are denominated in the following currencies:
|  | As of December 31,
|  | 2019 |  | 2018
|  | ’000 |  | ’000
In Renminbi |  | 23,342 |  | 25,894
In US dollars |  | 35 |  | 35
Deposits received represent deposits from the Company’s distributors. The Company usually requests a deposit from RMB 400,000 to RMB 1,000,000 from new distributors upon signing a distributorship agreement as security for the performance of their obligations under the distributorship agreement. Accrued liabilities consist mainly of accrued rental, wages and utility expenses. The carrying value of accrued liabilities and other payables is considered to be a reasonable approximation of fair value.

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- Definition The disclosure of accrued expenses and other liabilities. [Refer: Accruals; Other liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
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