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v3.22.2.2

ACCRUED LIABILITIES AND OTHER PAYABLES | 6 Months Ended
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Jun. 30, 2022
ACCRUED LIABILITIES AND OTHER PAYABLES |
ACCRUED LIABILITIES AND OTHER PAYABLES | 12.ACCRUED LIABILITIES AND OTHER PAYABLES ​
​ | ​ | ​ | ​ | ​
​ | ​ | As of
​ |  | June 30, 2022 |  | December 31, 2021
​ | ​ | RMB’000 | ​ | RMB’000
Deposits received from distributors |  | 16,200 |  | 16,200
Accrued salary |  | 754 |  | 514
Accrued rent, electricity and water |  | 1,231 |  | 1,156
Accrued other taxes |  | 866 |  | 866
Others |  | 987 |  | 3,645
​ |  | 20,038 |  | 22,381
​ 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 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
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