Deferred tax assets/(liabilities) (Tables)

12 Months Ended

Dec. 31, 2019

Statement [LineItems]

Summary of Reconciliation to the Consolidated Statement of Financial Position

(b) Reconciliation to the consolidated statement of financial position:

	2019			2018
	RMB million			RMB million
Net deferred tax asset recognized in the statement of financial position		2,692			1,566
Net deferred tax liability recognized in the statement of financial position		(239	)		(676	)
		2,453			890

Temporary differences [member]

Statement [LineItems]

Detailed Information about Temporary Differences and Tax Losses

The expiry dates of unrecognized unused tax losses are analyzed as follows:

	2019		2018
	RMB million		RMB million
Expiring in:
2019		—		193
2020		—		—
2021		92		95
2022		82		82
2023		116		122
2024		377		—
		667		492

Unused tax losses [member]

Statement [LineItems]

Detailed Information about Temporary Differences and Tax Losses

(a) Movements of net deferred tax assets are as follows:

	At December 31, 2018			Impact on Initial application of IFRS 16			Acquired in business combination			(Charged)/ credited to consolidated income statement			Credited to other comprehensive income		At December 31, 2019
	RMB million			RMB million			RMB million			RMB million			RMB million		RMB million
For the year ended December 31, 2019
Deferred tax assets:
Net effect on right-of-use assets		—			1,312			—			511			—		1,823
Accrued expenses		929			—			—			185			—		1,114
Provision for major overhauls		697			(417	)		—			(18	)		—		262
Contract liabilities/other non-current liabilities		81			—			—			(13	)		—		68
Provision for impairment losses		210			—			—			(129	)		—		81
Provision for tax losses		22			—			—			(15	)		—		7
Change in fair value of derivative financial liabilities		11			—			—			(11	)		—		—
Others		85			—			—			29			—		114
		2,035			895			—			539			—		3,469
Deferred tax liabilities:
Accrued expenses		(211	)		—			—			20			—		(191	)
Depreciation allowances under tax in excess of the related depreciation under accounting		(618	)		—			—			140			—		(478	)
Change in fair value of derivative financial assets		(18	)		—			—			—			17		(1	)
Change in fair value of other equity instrument investments		(236	)		—			—			—			7		(229	)
Change in fair value of other non-current financial assets		(19	)		—			—			(1	)		—		(20	)
Change in fair value of financial assets		—			—			—			(54	)		—		(54	)
Fair value re-measurement of identifiable assets in business combination		(25	)		—			(6	)		2			—		(29	)
Others		(18	)		—			—			4			—		(14	)
		(1,145	)		—			(6	)		111			24		(1,016	)
Net deferred tax assets		890			895			(6	)		650			24		2,453

	At December 31, 2017			Impact on initial application of IFRS 9/15			(Charged)/ credited to consolidated income statement			Charged to other comprehensive income			At December 31, 2018
	RMB million			RMB million			RMB million			RMB million			RMB million
For the year ended December 31, 2018
Deferred tax assets:
Accrued expenses		1,020			—			(91	)		—			929
Provision for major overhauls		691			—			6			—			697
Deferred revenue		88			(88	)		—			—			—
Contract liabilities/other non-current liabilities		—			87			(6	)		—			81
Provision for impairment losses		248			—			(38	)		—			210
Provision for tax losses		10			—			12			—			22
Change in fair value of derivative financial liabilities		16			—			(5	)		—			11
Others		82			—			3			—			85
		2,155			(1	)		(119	)		—			2,035
Deferred tax liabilities:
Accrued expenses		(216	)		—			5			—			(211	)
Depreciation allowances under tax in excess of the related depreciation under accounting		(633	)		—			15			—			(618	)
Change in fair value of derivative financial assets		(11	)		—			—			(7	)		(18	)
Change in fair value of available-for-sale equity securities		(141	)		141			—			—			—
Change in fair value of other equity instrument investments		—			(156	)		—			(80	)		(236	)
Change in fair value of other non-current financial assets		—			(21	)		2			—			(19	)
Fair value re-measurement of identifiable assets in business combination		(26	)		—			1			—			(25	)
Others		(49	)		—			31			—			(18	)
		(1,076	)		(36	)		54			(87	)		(1,145	)
Net deferred tax assets		1,079			(37	)		(65	)		(87	)		890