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Other payable | 12 Months Ended
--- | ---
Dec. 31, 2022
Other payable |
Other Payable | 2 3. Other payable
|  | As of December 31, |
|  | 202 1 |  |  | 202 2 |
|  | RMB’000 |  |  | RMB’000 |
Other payable to related parties(1) |  |  | 10,025 |  |  |  | 13,347 |
Accrued expenses |  |  | 8,820 |  |  |  | 9,384 |
Other taxes payable(2) |  |  | 2,811 |  |  |  | 3,211 |
Total |  |  | 21,656 |  |  |  | 25,942 |
(1) See Note 27 of Notes to the Consolidated Financial Statements, Section 4. Reverse merger expenses and operating expenses payable to a related party, Section 6. Loans receivable novated and debts transferred to a related party, and Section 7. Debts transferred to a related party for detailed disclosure. (2) Other taxes payable include value-added taxes, urban construction and maintenance taxes, educational surcharge tax, local education surcharge tax, disability insurance tax, property tax and urban land use tax, which are all outstanding to the State Administration of Taxation since 2018.

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