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ACCRUED LIABILITIES AND OTHER PAYABLES | 12 Months Ended
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Dec. 31, 2022
ACCRUED LIABILITIES AND OTHER PAYABLES | 20. ACCRUED LIABILITIES AND OTHER PAYABLES SCHEDULE OF INFORMATION ABOUT ACCRUED LIABILITIES AND OTHER PAYABLES
|  | As of December 31, |
|  | 2022 |  |  | 2021 |
|  | RMB’000 |  |  | RMB’000 |
Deposits received from distributors |  |  | — |  |  |  | 16,200 |
Accrued salary |  |  | 402 |  |  |  | 514 |
Accrued rent, electricity and water |  |  | — |  |  |  | 1,156 |
Accrued other taxes |  |  | — |  |  |  | 866 |
Rental income received in advance |  |  | — |  |  |  | - |
Others |  |  | 397 |  |  |  | 3,645 |
Current accrued expenses and other current liabilities |  |  | 799 |  |  |  | 22,381 |
Accrued liabilities and other payables are denominated in the following currencies: SCHEDULE OF ACCRUED LIABILITIES AND OTHER PAYABLES DENOMINATED IN VARIOUS CURRENCIES
|  | As of December 31, |
|  | 2022 |  |  | 2021 |
|  | ‘000 |  |  | ‘000 |
In Renminbi |  |  | 799 |  |  |  | 22,381 |
In US dollars |  |  | — |  |  |  | — |
As of December 31, 2022, total accrued liabilities and other payables of discontinued operations was RMB 19,197,000 (Note 29). 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. Others consist mainly of advance from third-party individuals and companies, which bear no interest and payable upon demand. 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 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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