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Other payables and accruals (Tables)

6 Months Ended

Jun. 30, 2023

Trade and other payables [abstract]

Schedule Of Other Payables And Accruals


		As of December 31, 2022				As of June 30, 2023
		RMB’000				RMB’000
Other taxes payable (Note i)			5,855				5,430
Advances from platform users			2,185				10,153
Employee benefit payables			21,155				32,522
Accrued expenses			20,376				28,678
Contract liabilities (Note ii)			29,384				45,247
Deferred income			1,974				4,782
Amounts due to related parties(Note iii)			—				14,741
Others			906				2,065
Total			81,835				143,618

Notes:

(i)

Other taxes payable primarily represents value-added tax ("VAT") and related surcharges, and PRC individual income tax of employees withheld by the Group.

(ii)

Details of contract liabilities are as follows:


		As of December 31, 2022				As of June 30, 2023
		RMB’000				RMB’000
VIP membership and coupon sales			24,585				30,527
Customer advances			3,869				13,797
Others			930				923
Total			29,384				45,247

Disclosure of Detailed Information About Revenue Recognized

Set out below is the amount of revenue recognized from:


		As of December 31, 2022				As of June 30, 2023
		RMB’000				RMB’000
Amount included in contract liabilities at the beginning of the year			5,365				29,384

(iii)

Amounts due to related parties primarily relate to liabilities to settle expenses recharged to or paid on behalf of the Group by NewLink.