Accounts receivable

12 Months Ended

Dec. 31, 2022

Trade and other receivables [abstract]

Accounts receivable

20.Accounts receivable

	As at December 31,
	2021			2022
	RMB’million			RMB’million
Accounts receivable		3,630			2,731
Less: loss allowance for expected credit losses		(20	)		(61	)
Accounts receivable, net		3,610			2,670
Ageing analysis of the accounts receivable based on invoice date:
Up to 3 months		2,804			2,127
3 to 6 months		321			119
Over 6 months		505			485
		3,630			2,731

The loss allowances for accounts receivable as at December 31, 2021 and 2022 reconciled to the opening loss allowances as follows:

	Year ended December 31,
	2021			2022
	RMB’million			RMB’million
At January 1		14			20
Provision for loss allowance recognized in income statement		9			47
Receivables written off during the year as uncollectible		(3	)		(6	)
At December 31		20			61