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Trade receivables | 6 Months Ended
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Jun. 30, 2023
Trade and other receivables [abstract] |
Trade receivables | 7. Trade receivables
| As of December 31, 2022 |  |  | As of June 30, 2023 |
| RMB’000 |  |  | RMB’000 |
Trade receivables |  | 152,256 |  |  |  | 200,737 |
Allowance for expected credit loss |  | (22,252 | ) |  |  | (19,017 | )
Total |  | 130,004 |  |  |  | 181,720 |
As at June 30, 2023, trade receivables included RMB14.3 million receivable from an associate. The Group recognized RMB12.3 million revenue from sales to such associate during the first half of 2023. The Group uses a provision matrix to calculate ECL for trade receivables that result from transactions within the scope of IFRS 15. The provision rates are based on debtor’s aging as groupings of various debtors that have similar loss patterns. The provision matrix is based on the Group’s historical default rates taking into consideration forward-looking information that is reasonable and supportable and available without undue costs and effort.
|  | As of December 31, 2022 |  |  | As of June 30, 2023 |
|  | RMB’000 |  |  | RMB’000 |
Beginning of the year/period |  |  | 2,470 |  |  |  | 22,252 |
Provision for/ (reversal) of expected credit loss,net |  |  | 19,782 |  |  |  | (3,235 | )
End of the year/period |  |  | 22,252 |  |  |  | 19,017 |

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + 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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- References No definition available. + Details
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