Accounts Receivable

12 Months Ended

Dec. 31, 2023

Trade and other receivables [abstract]

Accounts Receivable

20.Accounts receivable

	As at December 31,
	2022			2023
	RMB’million			RMB’million
Accounts receivable		2,731			2,995
Less: loss allowance for expected credit losses		(61	)		(77	)
Accounts receivable, net		2,670			2,918
Ageing analysis of the accounts receivable based on invoice date:
Up to 3 months		2,127			2,519
3 to 6 months		119			177
Over 6 months		485			299
		2,731			2,995

The loss allowances for accounts receivable as at December 31, 2022 and 2023 reconciled to the opening loss allowances as follows:

	Year ended December 31,
	2022			2023
	RMB’million			RMB’million
At January 1		20			61
Provision for loss allowance recognized in income statement		47			17
Receivables written off during the year as uncollectible		(6	)		(1	)
At December 31		61			77