15 OTHER CURRENT ASSETS


	December 31, 2020	December 31, 2019
		(Restated)
Financial assets
— Deposits paid to suppliers	558,073	501,918
— Dividends receivable	412,736	58,092
— Receivables from disposal of assets	20,950	1,969,833
— Entrusted loans and loans receivable from third parties	1,530,452	1,544,070
— Entrusted loans and loans receivable from related parties	1,264,423	1,309,095
— Interest receivables	39,531	40,936
— Recoverable reimbursement for freight charges	283,460	223,884
— Receivable of electricity price adjustment	494,595	619,206
— Receivable from disposal of aluminum capacity quota	538,655	—
— Other financial assets	1,064,763	1,093,480
	6,207,638	7,360,514

Less: impairment allowance	(2,224,511)	(1,696,735)
	3,983,127	5,663,779

Advances to employees	17,043	17,207
Deductible input value added tax receivables	1,379,288	2,424,648
Prepaid income tax	116,574	93,093
Prepayments to related parties for purchases	79,435	229,324
Prepayments to suppliers for purchases and others	725,776	635,363
Others	49,598	118,100
	2,367,714	3,517,735

Less: impairment allowance	(1,621)	(2,715)
	2,366,093	3,515,020

Total other current assets	6,349,220	9,178,799

As of December 31, 2020, except for amounts included in other current assets amounting to RMB152 million, which were denominated in USD (December 31, 2019: other current assets amounting to RMB37 million denominated in USD), remaining amounts in other current assets were denominated in RMB .

As of December 31, 2020, except for entrusted loans and loans receivable (December 31, 2019: except for entrusted loans and loans receivable) which were interest-bearing assets, all amounts in other current assets were non-interest-bearing (December 31, 2019: all non-interest-bearing).

As of December 31, 2020, the ageing analysis of financial assets included in other current assets was as follows:


	December 31, 2020	December 31, 2019
		(Restated)
Within 1 year	2,386,289	1,443,338
Between 1 and 2 years	142,887	882,798
Between 2 and 3 years	191,228	151,974
Over 3 years	3,487,234	4,882,404
	6,207,638	7,360,514
Less: provision for impairment	(2,224,511)	(1,696,735)

	3,983,127	5,663,779

Movements in the provision for impairment in other current assets are as follows:


	December 31, 2020	December 31, 2019
		(Restated)
At beginning of year	1,699,450	1,744,503

Impairment loss	656,873	42,897
Write off	(113,180)	(62,318)
Reversal	(17,011)	(26,290)
Others	—	658

As of December 31	2,226,132	1,699,450

Financial assets included in other current assets at amortized cost are subject to impairment under the general approach and they are classified within the following stages for measurement of ECLs.


	Gross carrying	Expected credit
As of December 31, 2020	amount	losses
Stage 1 – 12 months expected credit loss	2,218,891	5,961
Stage 2 – life time expected credit loss	578,213	14,966
Stage 3 – life time expected credit loss with credit-impaired	3,410,534	2,203,584
	6,207,638	2,224,511


As of December 31, 2019 (Restated)	Gross carrying amount	Expected credit losses
Stage 1 – 12 months expected credit loss	1,524,602	—
Stage 2 – life time expected credit loss	4,097,994	82,070
Stage 3 – life time expected credit loss with credit-impaired	1,737,918	1,614,665
	7,360,514	1,696,735