v3.25.3
Fair value measurement of financial instruments
6 Months Ended
Jun. 30, 2025
Disclosure of fair value measurement of financial instruments [abstract]  
Fair value measurement of financial instruments

22 Fair value measurement of financial instruments

(a)Financial assets measured at fair value

(i)Fair value hierarchy

The following table presents the Group’s financial assets that are measured at fair value at the end of each period presented:

    

As of December 31, 2024

Recurring fair value measurement

Fair value

    

Level 1

    

Level 2

    

Level 3

RMB’000

RMB’000

RMB’000

RMB’000

Assets

 

  

 

  

 

  

 

  

–Financial assets at FVTPL

 

1,742,065

 

56,919

 

1,685,146

 

    

As of June 30, 2025

Recurring fair value measurement

Fair value

    

Level 1

    

Level 2

    

Level 3

RMB’000

RMB’000

RMB’000

RMB’000

Assets

 

  

 

  

 

  

 

  

–Financial assets at FVTPL

 

1,793,484

 

40,871

 

1,735,333

 

17,280

For the six months ended June 30, 2025, there were no transfers between Level 1 and Level 2, or transfers into or out of Level 3.

(ii)Financial instruments in level 2

Financial assets at FVTPL

The fair value of the financial assets in Level 2, is determined based on the unit price published on the counterparty bank’s or financial institution’s websites. The published unit price is the unit price at which a holder could redeem the fund units at the end of each period presented.

Financial assets at FVTPL consisted of the following:

    

As of December 31, 

    

As of June 30, 

2024

2025

RMB’000

RMB’000 

Aggregated cost basis

 

1,662,401

 

1,696,312

Gross unrealized holding gain

 

22,745

 

39,021

Aggregated fair value

 

1,685,146

 

1,735,333

The tables below reflect the reconciliation from the opening balance to the closing balance for recurring fair value measurements of the fair value hierarchy for the six months ended June 30, 2025:

    

For the six months ended June 30, 2025

    

    

    

    

    

Foreign 

    

    

January 1,

    

    

Included in 

exchange 

June 30,

2025

Purchase

Sell

earnings

effect

2025

RMB’000

RMB’000

RMB’000

RMB’000

RMB’000

RMB’000

Assets

Financial assets at FVTPL

 

1,685,146

 

20,001

 

(1,714)

 

39,021

 

(7,121)

 

1,735,333

22 Fair value measurement of financial instruments (Continued)

(iii)Financial instruments in level 3

Financial assets at FVTPL

Financial instruments in level 3 assets at FVTPL represented equity investments in an unlisted partnership enterprise, which is determined by using recent transaction approach. Under this approach, the significant unobservable input is recent transaction prices.

The table below reflects the reconciliation from the opening balance to the closing balance for recurring fair value measurements of the fair value hierarchy for the period presented:

    

For the six months ended June 30, 2025

    

    

    

    

    

Foreign

    

January 1,

Included in

exchange

June 30,

2025

Purchase

Sell

earnings

effect

2025

RMB’000

RMB’000

RMB’000

RMB’000

RMB’000

RMB’000

Assets

 

  

 

  

 

  

 

  

 

  

 

  

Financial assets at FVTPL

 

 

17,280

 

 

 

 

17,280

(b)Cash concentration

Cash, cash equivalents, restricted cash, time deposits and financial assets at FVTPL, which are maintained at banks, consist of the following:

    

As of December 31, 

    

As of June 30, 

2024

2025

RMB’000

RMB’000 

RMB denominated:

Financial institutions in Chinese Mainland

 

503,800

 

569,601

USD denominated:

Financial institutions in Chinese Mainland

 

1,816,218

 

1,288,818

Financial institution in Hong Kong

 

11,671

 

11,621

Financial institution in the U.S.

 

462,786

 

122,292

Financial institution in the Singapore

 

3,767,075

 

3,828,715

Financial institution in the Middle East

 

10,561

 

8,261

Arab Emir. Dirham (“AED”) denominated:

 

  

 

  

Financial institution in the Middle East

 

3,198

 

850

European Dollar (“EUR”) denominated:

 

  

 

  

Financial institutions in Chinese Mainland

 

1,129

 

317

Financial institution in the Middle East

 

186

 

Financial institution in the Germany

 

 

89

Singapore Dollar (“SGD”) denominated:

 

  

 

  

Financial institution in the Singapore

 

11,453

 

8,054

The bank deposits in Chinese Mainland, Hong Kong, the U.S., Germany and Singapore are insured by the government authority up to RMB500,000, HKD500,000, USD250,000, EUR100,000 and SGD100,000 with individual bank, respectively. Total bank deposits amounted to RMB51.0 million and RMB33.2 million are insured as of December 31, 2024 and June 30, 2025, respectively. The Company has not experienced any losses in uninsured bank deposits.