v3.26.1
Financial Assets at Fair Value
6 Months Ended
Jun. 30, 2026
Disclosure of financial assets [abstract]  
Financial Assets at Fair Value
 
15.
Financial assets at fair value
 
 
(a)
Financial assets at fair value through other comprehensive income
As at December 31, 2025 and June 30, 2026, the Group’s financial assets at fair value through other comprehensive income include equity investments in listed securities and equity investments in unlisted securities as the following table. The investments in listed equity securities mainly represented its investment in Spotify Technology S.A. (“Spotify”) and
UMG
.
 
    
As at,
 
    
December 31,
    
June 30,
 
    
2025
    
2026
 
    
RMB’million
    
RMB’million
 
Equity investments in listed entities
    
26,217
 
  
 
19,131
 
Equity investments in unlisted entities
    
14
 
  
 
16
 
  
 
 
    
 
 
 
    
26,231
 
  
 
19,147
 
  
 
 
    
 
 
 
Movement of financial assets at fair value through other comprehensive income is analyzed as follows:
 
    
Six months ended June 30,
 
    
2025
    
2026
 
    
RMB’million
    
RMB’million
 
At beginning of the period
    
14,498
 
  
 
26,231
 
Additions
    
8,257
 
  
 
 
Business combination
    
— 
 
  
 
6
 
Fair value change
    
11,610
 
  
 
(5,440
Transfer (Note 14)
    
— 
 
  
 
(954
Currency translation differences
    
(111
  
 
(696
  
 
 
    
 
 
 
At end of the period
    
34,254
 
  
 
19,147
 
  
 
 
    
 
 
 
 
 
(b)
Other investments
As at December 31, 2025 and June 30, 2026, the Group’s other investments represented financial assets at fair value through profit or loss. Movement of other investments is analyzed as follows:
 
    
Six months ended June 30,
 
    
2025
    
2026
 
    
RMB’million
    
RMB’million
 
At beginning of the period
    
355
 
  
 
386
 
Additions
    
4
 
  
 
229
 
Business combination
    
— 
 
  
 
411
 
Disposal
    
 
  
 
(13
Currency translation differences
    
(1
  
 
(7
  
 
 
    
 
 
 
At end of the period
    
358
 
  
 
1,006
 
  
 
 
    
 
 
 
Of which are:
     
Current
    
50
 
  
 
72
 
Non-current
    
308
 
  
 
934
 
  
 
 
    
 
 
 
    
358
 
  
 
1,006
 
  
 
 
    
 
 
 
 
 
 
(c)
Short-term investments
Short-term investments represent investments issued by commercial banks with a variable return
and
accounted for as financial assets at fair value through profit or loss. Movement of short-term investments is analyzed as follows:
 
    
Six months ended June 30,
 
    
2025
    
2026
 
    
RMB’million
    
RMB’million
 
At beginning of the period
    
— 
 
  
 
— 
 
Additions
    
2,300
 
  
 
4,012
 
Business combination
    
— 
 
  
 
980
 
Fair value change(Note 9)
    
39
 
  
 
11
 
Disposal
    
(2,339
  
 
(4,880
  
 
 
    
 
 
 
At end of the period
    
— 
 
  
 
123